The Richmond Virginian. (Richmond, Va.) 1910-1920, 1913-09-08
Taxation in Virginia

by EDGAR sYDENsrRIckER


ton of 1880.
No changes in the rate the extent OF the
license tax again appear until 1888, and the
changes then unimportant
Pe6d)ers' licenses were increased to s25 and
the tax on lotteries authorized by the State was
changed from the ad valorem form back to
tho old specific method and fiat rate of $50
was imposed. Another class OF peddIers
recognized, that of clock peddiers. who were
taxed 500 year. This remained in force
until 1874. except for one year, 1s41. In 1871
Iauctioneers paid graduated tax scaled accord
ing to the amount OF their annual sales rang
ing from S25 to $50. Wholesale merchants in
the act made to pay $50 instead of
the $50 tax which had prevailed since 1918,
but retail merchants licenses were not changed.
Peddlers of tin goods paid $50 according TO
the levy of lS4l. General brokers licenses
were increased to $500 from $50. Ordinaries
seven per cent of retail and boarding houses
were recognized source of revenue by in
creasing the nominal tax Of 81 to SO per annum
and five per cent of rental. Shows made
TO pay $40 year. with the same privilege of
being allowed to exhibit anywhere in the State
without further taxation by the State govern
ment. The tax private lotteries in
creased to $1,000 and on public q. g. authorized
by the State) to $500. The following year in
surance offices and agents were made to pay
tax of 500 yearly to the State for the first
time
! In S43 the method of a graduated license
tax levied in 1871 upon auctioneers was ex-
tended retail and wholesale merchants and
no distinction in rate was made between these
two classes of business. They were taxed from
end this tax prevailed until the first
ASSEMBLY under the new constitution of 1881
passed It's act for the year. In 1S43. ped
dlers taxed 500 and the tax Of 500 on
clock peddlers was revived Liquor dealers
were taxed specifically for the first time in the
history of the State and at rate Of SIS an
Inually. The same is true of toll bridges and
ferries. which, in contrast to the semi-public
highway Improvement Of the time, were
Operated chiefly by private individuals private
corporations. The State exacted a license tax
of and a half per cent of their gross re-
lcepts from tolls and fares. Shows were taxed
$50 The license tax physicians and attor-
ne s which had beep levied only in one period
licenses cost $40 per annum and that of attor-
neys $40
In 1914 some arrangements of the rates
were effected but with the exception of tax
of So per week theater while OPEN no new
taxes levied. The on peddlers were
gr. atly increased. Peddlers of miscellaneous
wares were taxed $50. tin goods peddlecs $40
and clock pedders $50 for each county in which
thy operated-a measure obviously designed 70
tprotect the merchant complaints of the in
Ecreasng number of peripatetic vendors appear
lin the public prints. Auctioneers were also
doing n thriving business and the tax on them
was increased to SIS up to $500. scaled accord
ing to the amount of their sales but at higher
rate than that on merchants in order TO prevent
the too strong competition with the regular mer"
chants Ordinances, too, were scaled, but the
highest rate, 500 the as the fiat license
tax levied while some paid as low as IS yearly
of the village gossips Physicians were taxed
at exactly the same rate as ordinartes, the grad
rated tax being based on the income from theli
profession while attorneys were not taxed al
ALL Shows were heavily taxed; fee or $l0 fos
every performance required. The taxes
LEVIED in 1914 remained without change until
I'm, assemblies session of 1S53'54 after the
adoption of the new constitution in 1851