The Virginia tax bill.
We have before us a copy of the
Tax Bill adopted by the Legislature of Virginia, which recently terminated its session in this city.
The chief provisions of the bill are as follows:
On tracts of land and lots belonging to any person, firm, company or corporation, with the improvements thereon, not exempt from taxation, one per centum on the assessed value thereof.
On all personal property, moneys, and solvent credits, including all capital, personal property, and moneys of incorporated joint stock companies, and all capital invested in any manufacturing trade or other business, one per cent on the assessed value thereof.
On every male free negro who has attained the age of twenty-one years, two dollars; on every white male inhabitant who has attained the age of twenty-one years, not exempt from taxation by order of the
Court, in consequence of bodily infirmity, two dollars.
On the interest or profit which may have accrued, and is solvent, or which may have been received by any person, or converted into principal so as to become an interest-bearing subject, or otherwise appropriated within the year next preceding the first day of February of each year, arising from bonds, interest-bearing Treasury notes, or other certificates of debt of the
Confederate States, or of this or any other State or country or any corporation created by this or any other State, whether the stock of such company be exempt from taxation or not, seventeen per cent.
On the dividends declared by any bank incorporated by this State, the tax shall be seventeen per cent upon the amount thereof, to be paid into the treasury by the bank.
If the dividend be that of a bank incorporated elsewhere the tax shall be seventeen per cent on the amount thereof, to be assessed and collected as other taxes.
On the income, salary, compensation or fees received during the year ending the first day of February of each year, in consideration of the discharge of any office or employment in the service of the
State, or in consideration of the discharge of any office or employment in the service of any corporation, company, firm or person, two and a half per cent upon so much thereof as exceeds five hundred dollars.
On all profits from buying and selling, or from the exchange of real and personal property, not including agricultural products, ten per cent upon so much as exceeds three thousand dollars.
On the yearly rent or annual value of toll bridges and ferries, other than these toll bridges and ferries exempt by their charter from tax seventeen per cent.
On the estate of a decedant which passes, under his will or by descent, to any, other person, there shall be a tax of 3 per cent. of such estate.
On all estates which, by the provisions of the sequestration act of the Confederate Congress, may legally pass, otherwise than by purchase, to any person there shall be a tax of 10 per cent.
on the value thereof.
On every passenger transported on any railroad or canal in this State, for and on behalf of this State or of the
Confederate States, one and a half mills for every mile of transportation; and all freight so transported, three fourths of one per cent of the gross amount received by the company controlling luth railroad or canal; and for every passenger transported on any other railroad or canal in this State other than those above mentioned, two and a half mills for every mile of transportation.
On express companies, two and a half per cent on the total receipts of such company.
On a suit, jectment attachment; or other action commenced in a chcalt, county, or corporation court, there shall be a tax of $1.70.
For the transfer of all State stock to be registered in the office of the Second Auditor, for each certificate of stock there shall be a tax of ten cents for every $100.
On the probate of every will or grant of administration, not now exempt by law, there shall be a tax of $2.50.
On every deed admitted to record, and on every contract relating to eal estate, whether it be a deed or not, there shall be a tax of $2.50.
On every law incorporating, or chartering, or rechartering any bank, with a capital not exceeding $200,000, there shall be a tax of 2.25; with a capital of over $200,000 and not exceeding over $450,000, there shall be a tax of $250; with a capital of over $400,000 and not exceeding $600,000, there shall be a tax of $375; with a capital of over $600,000 and not exceeding $00006, there shall be a tax of $500; and with a capital of over $800,000 there shall be a tax of $6.25.
On every law incorporating or rechartering any oil, iron, coat, or manufacturing company, if the maximum capital is $100,000 or less there shall be a tax of $125; and if it exceed that amount, the tax shall be $250. Gas and other companies, savings institutions and private corporations, are subject to the same tax as above.
On a license to keep an ordinary, or house of public entertainment $100; and if the yearly value of such house and furniture, whether rented or kept by the proprietor, exceed $100, and is less than $200, the tax shall be $125; and if the yearly value thereof exceed $200 there shall be added to the last mentioned sum 34 per cent. on so much thereof as exceeds $200; and if the license grants the privilege of retailing ardent spirits, porter, ale, or beer, to be drunk elsewhere than at such ordinary, there shall be added to such license a tax of $125. All houses at any time hereafter kept as hotels or licensed ordinaries, shall be deemed to be houses of public entertainment and, if licensed, shall be licensed as such, with or without the privilege of selling ardent spirits.
On a license to keep a house of private entertainment, or a private boarding-house, $20. If the yearly value thereof and furniture exceed $100, there shall be added to the last-mentioned sum 25 per cent. on so much thereof as exceed $100; but no house shall be deemed a private boarding house with less than five boarders.
On every license to keep a cook shop or eating house $50, and in addition thereto 50 per cent, on so much of the yearly value thereof as exceeds $100.
On every license permitting a bowling alley or saloon to be kept for a year, $125; but if there be more than one, each alley kept in any one room, $40.
On every license permitting a
billiard table to be kept for one year $50; but if there be more than one such table kept in any one room, $25 each shall be charged for the excess over one table.
On every license to keep a livery stable, $2.50 for each stall.
On every license to distil or rectify ardent spirits, if the machinery be propelled by steam power, the tax shall be $250; if the machinery be not so propelled the tax shall be $125; and if the distillery is for the manufacture of ardent spirits from fruit, vegetables, syrup, molasses, sugar cane or sugars only, the tax shall be $20, and no deduction shall be allowed if the privilege be exercised for less than a year.
In either case there shall be a tax of 50 cents per gallon on the quantity of ardent spirits to be manufactured, whose shall be stated in the license.
On every licence to a merchant or mercantile firm, when a specific tax is to be paid, $50; and when the tax is in proportion to the sales, if the taxable sales shall be under $1,000, the tax shall be $50, if $1,000 and under $1,000, the tax shall be $60, if $2,500 and under $2,500, $80; if $2,500 and under $5,000 $100; if $5,000 and under $10,000 $190, if $10,000 and under $15,000, $240; if $15,000 and under $20,000 $280; if $20,000 and under $30,000, $350; if $30,000 and under $0,000 $520; and if over $50,000, for every $0,000 over the said sum of $50,000. In addition to the amount required to be paid upon taxable sales, there shall be paid a licence tax of three tenths of one per cent upon the amount of all articles sold by said merchant for others.
In every case in which the license to a merchant or mercantile film includes permission to sell wine, ardent spirits or a mixture thereof, porter, ale or beer, by wholesale and retail, or by retail only, an additional tax of $250; and a tax of two and a half per cent on the amount of such sales in addition to the specific tax imposed as above.--Merchant tailors lumber merchants and dealers in coal or wood, shall obtain licence as other merchants and be assessed and taxed thereon as other merchants.
The tax on every license to a commission merchant, forwarding merchant, or ship broker, shall be $00 each for commencing business; and if to continue such business, after the same has been carried on for one year, the tax on such license shall be five per cent. on the amount of all commissions received.
On every license to an auctioneer to sell goods, wares, and merchandize, at public auction, $65; and if the place of business be in a town containing, when assessed, a population of 3,000 inhabitants, $80; if the population exceed 3,000, and additional tax of $40 for every thousand persons above that number, and at that rate for any fractional excess less than one thousand; but such license shall not authorize the sale of slaves or
real estate at auction.
Auctioneers of negroes and
real estate are subject to the same rates.
On every license to sell goods by samples, card, or other representation, $500.
On every license to a telegraph company, to operate within this State, $165; and on the business of the preceding year an additional tax of 2½ per cent. on the gross receipts received or contracted to be received by such company for business done.
On every license to sell medicines, if by retail, $65; and if by wholesale, $125. The same license is to be paid by agents of maps, books, pamphlets, or periodicals.
On every license to a person engaged as agent for renting of houses, $125. The same license is to be paid by agents for ing slaves.
On every license permitting the proprietor or occupier of a public theatre or rooms fitted for public exhibitions, to use the same for the year, if such room be in a town or city of more than 5,000 and less than 10,000 inhabitants, $50; and in all towns containing more than 10,000 inhabitants, $100, and it shall not be lawful to exhibit such performances in any other than a licensed house in such towns; and on every license permitting theatrical performances therein for twenty-four hours, $5.
On every license permitting the sale of refreshments in a theatre during such performances $84 for such place of sale, and no entertainment shall be made if the privilege be exercised for a period less than one year.
For a license permitting the sale of ardent spirits in a theatre for such place of sale.
On every license to manufacture porter, ale, and beer, or either of these, $125.
On every license to a broker who deals in stocks, bank notes
gold or
silver cold, foreign or domestic exchange, or in securities of any kind, $1,700; a broker shall have the right to sell stocks at auction or otherwise.
On every license to an ageist or sub-agent of any insurance company, not chartered by this State, $64.
On every license is a physician, surgeon, or dentist, $4; and, on every license to an attorney at law $4; and an additional tax of 2½ per cent. on all incomes exceeding $500 from such professions.
On every license to exercise the daguersian art, or such like profession, by whatever name known or called if in a city or in corporate town of less than 5,000 inhabitants $0, if more than five thousand, $100; if elsewhere, $15.
On every license to sell for others, on commission, horses, mules, &c. $0
On every license to sell carriages, buggies, and such like vehicles, manufactured out of this State, $125 each county or corporation.
On every license to buy or sell slaves on commission or for profit, other than at public auction, $35 in each county; and on the yearly income of such business in all the counties, an additional tax of 2½ per cent on such income.
On every license to keep a barber shop $20, and $0 for each person over one employed.
On every license to a hawker or peddler to deal in goods, wares and merchandize, $159. Such hawker or peddler is to obtain from the county court within whose jurisdiction the license is to be used a certificate that be is a loyal citizen of the
Confederate States and has been a resident of this State for two years.
No license shall be granted to a married woman, unless she shall be living separate from her husband, or unless her husband would be entitled to take out a license in his own name.
