Acts of the General Assembly
of
the
State of Virginia,
Passed at Adjourned Session, 1863,
in the Eighty-Seventh Year of the
Commonwealth:
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LC Subject Headings:
- Law -- Virginia.
- Session laws -- Virginia.
- Legislation -- Virginia.
- Virginia -- Politics and government -- 1861-1865.
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ACTS
OF THE
GENERAL ASSEMBLY
OF THE
STATE OF VIRGINIA,
PASSED AT ADJOURNED SESSION, 1863,
IN THE
EIGHTY-SEVENTH YEAR OF THE COMMONWEALTH.
RICHMOND:
WILLIAM F. RITCHIE, PUBLIC PRINTER.
1863.
Page 3
PUBLIC OR GENERAL ACTS.
CHAP. 1.--An ACT imposing Taxes for the Support of Government.
Passed March 28, 1863.
Be it enacted by the general assembly, that the taxes on the persons and subjects in this chapter mentioned, or required by law to be listed or assessed, shall, for the year commencing on the first day of February eighteen hundred and sixty-three, and thereafter, be yearly as follows:
Taxes on lands and lots.
Tax on lands
1. On tracts of lands 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.
Personal property.
On personal property, moneys and credits
What exempted
Moneys, what included in
Credits, how construed
Moneys and credits in other states,
by whom listed
How value ascertained
2. On all the personal property (except property owned and not hired or impressed by the confederate government), moneys and solvent credits, as defined in this section, including all capital, personal property and moneys of incorporated joint stock companies (other than rail road, canal or turnpike companies), and all capital invested, used or employed in any manufacturing, trade or other business, one per centum on the assessed value thereof. But property otherwise taxed, and property from which any income is derived, or on the capital invested in any trade or business, in respect to which a license so taxed is issued, certificates of stock, moneys and personal property that constitute part of the capital of any bank, savings institutions and insurance companies shall not be listed under the provisions of this section. The word "moneys" shall be construed to include not only gold, moneys, silver and copper coin, but bullion and bank notes, and confederate and state treasury notes, and county and corporation notes. The word "credits" shall be construed to mean all bank, state or corporation stocks, claims or demands owing or coming to any person, whether due or not, and whether payable in money or other thing, after deducting therefrom all bona fide debts due by such person as principal debtor. Money and credits in any state of the Confederate States, or in any other country, owned by any resident of this state, shall be listed by such resident, and taxed to him at the listed rate prescribed by this act. In ascertaining the value of such money or credits, the commissioner shall examine the person on oath, if to be found; if not found, shall assess the same upon the best information
Page 4
he can obtain, and shall add to, or deduct the exchange on the value of such money or credit between this state and such state or country where such moneys or credits may be, to be computed as of the first of February next preceding.
Free negroes.
Free negroes
3. On every male free negro who has attained the age of twenty-one years, two dollars; but no tax shall hereafter be assessed or collected on such free negro under the act of the sixth of April eighteen hundred and fifty-three, establishing a colonization board.
White males.
White males
4. 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.
Public bonds.
Interest on public bonds
5. 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 centum. But such interest or profits derived from bank stock or shares of savings institutions and insurance companies which pay taxes thereon into the treasury, shall not be included herein, unless invested or otherwise appropriated; and if so invested or otherwise appropriated, the tax thereon shall be at the rate of one per centum on the assessed value thereof. If no interest shall have been received within the year preceding the first day of February, then the value of the principal of such bonds shall be assessed and taxed as other property, and as prescribed by law.
Bank dividends.
On bank dividends
6. On the dividends declared by any bank incorporated by this state, the tax shall be seventeen per centum upon the amount thereof of; 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 centum upon the amount thereof; to be assessed and collected as other taxes.
Dividends of steam boat and such like companies.
On dividends of steam boat
and similar companies
7. On the dividends declared within the year next preceding the first day of February, if the same be equal to or over six per centum on its capital, by steam boat and companies of similar character, not specially named for taxation, whether incorporated by this or any
Page 5
other state, or whether operating with or without a charter, seventeen per centum. If there be no dividend, or such dividend be not equal to six per centum of such capital, then such company shall pay a tax on its capital at the rate of one per centum on such capital. For this purpose, capital shall be held to consist of stock subscribed, money deposited, and bonds, certificates and other evidences of debt held or owned by such companies.
Savings banks and insurance companies.
On savings banks and insurance companies
8. Savings banks and insurance companies, whether incorporated by this state, or operating without a charter granted therein, shall, in June and December of each year, either declare a dividend of profits arising out of the operations of such savings banks and insurance companies, for the six months ending on the first day of June and December next preceding, or determine their inability to do so. If a dividend be declared of as much as three per centum of its capital, as herein defined, the said institution and company shall cause a tax, at the rate of seventeen per centum per annum, to be paid into the treasury, and the same shall be retained from the dividend on which it is payable. If there be no dividend, or if such dividend be not as much as three per centum of such capital, as herein defined, then such institution and such company shall pay into the treasury a tax on its capital at the rate of fifty cents on every hundred dollars of such capital. For this purpose, the capital stock shall be held to consist of stock subscribed, money deposited, and bonds, certificates and other evidences of debt held or owned by such institution and company. Between the first and fifteenth of June and December of each year, such institution and company shall certify, on the oath of its chief accounting officer, the amount of the dividend declared, if any, and of its capital, where no dividend has been declared, and shall pay the tax herein imposed into the treasury. If any such institution or company fail to make such report and pay such tax, it shall be liable for the same, and forfeit not less than five hundred dollars nor more than two thousand dollars.
Dividends of companies not incorporated by this state.
On companies not incorporated by the state
9. On dividends of rail road or other like companies not incorporated by this state, the tax shall be seventeen per centum upon the amount thereof; to be listed and charged to the recipient of such dividends, or those entitled to receive the same. If such dividend be not equal to six per centum of such capital, the stock so held shall be listed and taxed as other property, and no tax shall be imposed on the dividends of such companies.
Income.
On income or fees
Exception
Taxes of officers of government, how paid
10. 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
Page 6
the state, or in consideration of the discharge of any office or employment in the service of any corporation, or in the service of any company, firm or person, except where the service is exclusively that of a minister of the gospel, two and one-half per centum upon so much thereof as exceeds five hundred dollars. The tax on a salary, payable under this section by an officer of government, receiving the same out of the treasury, shall be deducted at the rate chargeable on the annual salary, on the amount drawn from the treasury at the time the salary is audited and paid; and fees or other income of such officer shall be listed and assessed by the commissioners as in other cases, and at the rates prescribed thereon.
Profits.
On profits
11. The commissioner of the revenue shall ascertain from, and assess for taxation against, every person in his district, the net income of such person, received or realized, though not received, during the year next preceding the first day of February of each year, derived in any of the modes following, set:
First--All profits from any licensed trade, business or occupation.
Second--All profits from the use of money by another, for the benefit of the owner thereof.
What exempted
Third--All profits from buying and selling, or from the exchange of real or personal property, or from buying and selling, or from the exchange of bonds, public and private, stocks and other choses in action, and all profits from any other trading or speculating; provided, however, that this section shall not be construed to embrace the agricultural products, when sold by the producer, or the personal property used in raising said products, nor cattle or other live stock, when sold by the person assessed with the tax on said cattle or other live stock; nor cattle or other live stock sold by the person who has grazed or fed the same for a period not less than three months prior to such sale; nor a sale of real or personal property, purchased by the vendor for his own individual use and not for resale by him; nor any income, salary, compensation or fees received from the discharge of any office or employment mentioned and taxed under the provisions of the next preceding section. The auditor of public accounts shall make such rules and regulations for the guidance of the commissioner under this section, as he shall deem proper; and shall, for that purpose, direct the examination on oath of any party concerned, and of any other person whose evidence may aid the commissioner in the performance of his duty.
Erroneous assessment, how redressed
12. Redress for any alleged erroneous assessment, and all proceedings thereon, shall be regulated by the laws in force in other cases.
Rate of tax
What deducted from gross income
13. The tax under this section shall be ten per centum upon so much of the net income, assessed as herein before provided, as
Page 7
the sum of three thousand dollars: provided, that all licenses, taxes or per centage taxes paid for the year preceding the first day of February eighteen hundred and sixty-three, by persons who may have obtained a license, shall be abated from the gross incomes, in order to ascertain the net incomes taxed under this section; and all other expenses incurred in carrying on the business which may have produced such income for said year, and all county, city and corporation taxes for the privilege of carrying on said business for said year, shall be abated from the gross income.
Toll bridges.
On toll bridges and ferries
14. On the yearly rent or annual value of toll bridges and ferries, whether authorized by law or not, other than those toll bridges and ferries exempt by their charter from taxation, seventeen per centum.
Collateral inheritances.
On collateral inheritances
15. On the estate of a decedent, which passes under his will or by descent to any other person, or for any other use than to or for the use of the father, mother, husband, wife, brother, sister, nephew, niece, or lineal descendant of such decedent, there shall be a tax of three per centum of such estate.
Estates passing under sequestration acts.
On estates under sequestration act
16. On all estates, which, under the effect or by the provisions of the sequestration act of the Confederate Congress, or any act amendatory thereof, may legally pass, otherwise than by purchase, to any person, there shall be a tax of ten per centum on the value thereof.
Internal improvement companies.
On internal improvement companies
When and what to report to auditor
When only partly in the state
Tolls, how to be construed
Exemptions annulled
17. On every passenger transported on any rail road or canal in this state, for and on behalf of this state or of the Confederate States, one and a half mill for every mile of transportation; and on all freight so transported, three-fourths of one per centum of the gross amount received by the company controlling such rail road or canal, for the transportation of such freight, or for tolls thereon, or for privileges granted thereby; and on every passenger transported on any rail road or canal in this State, other than those above mentioned, two and a half mills for every mile of transportation; and on all freight so transported, other than that above mentioned, one and a quarter per centum of the gross amount received by the company controlling such rail road or canal, for the transportation of such freight or tolls thereon, or for privileges granted thereby. And it shall be the duty of every such company to collect for the state the tax herein imposed; and every rail road Company or canal company, whether exempted from taxation by its charter or not, shall hereafter report quarterly, on the fifteenth day of March, June, September and December in each year, to the auditor of public accounts, the number of passengers transported, and the aggregate number of
Page 8
miles traveled by them within this commonwealth, and the gross amount received by such company for the transportation of freight over such road or canal, or any part thereof, or water or other improvement owned or connected therewith, during the quarter of the year next preceding the first day of the month in which such report is to be made. Such company, whose road or canal is only in part within the commonwealth, shall report as aforesaid such portion only of such amount received for passengers and for transportation of freight, as the part of the said road or canal which is within this commonwealth bears to the whole of such road or canal. If the profits of such road or canal consist in whole or in part of tolls, the gross amount thereof shall, for the purposes of this act, be construed to be a part of the gross amount received for the transportation of freight. It is the intention of this act to abrogate and annul all exemptions from taxation of any such company, contained in its charter, during the existing war, and to subject such company to the uniform rate of taxation prescribed by law, so far as the general assembly has power to do so. The property of such company, over and above the property they are authorized by its charter to hold, shall be taxed as other property.
Statement of rail road officers.
Report made on oath
Penalty for failure
When taxes to be paid into the treasury
When liable to pay taxes on lands and other property
18. Such statement shall be verified by the oaths of the president and the superintendent of transportation, or other proper officer. Every company failing to make such report, shall be fined five hundred dollars; and any company having a subordinate board, or any board managing any part of its works, may by its by-laws create and enforce such penalties as will secure proper reports of such companies. At the time of making such reports, such company shall pay into the treasury the taxes imposed on passengers, freight, tolls and privileges, as in this act provided. Every such company paying such taxes, shall not be assessed with any tax on its lands, buildings, cars, boats or other property (owned but not hired) which they are authorized by law to hold or have But if any such company fail to pay such taxes at either of the times specified therefor, then its lands, buildings, cars, boats and other property shall be immediately assessed, under the direction of the auditor of public accounts, by any person appointed by him for the purpose, at its full value, and a tax shall at once be levied thereon as on real estate and other property, at twenty-five cents on every hundred dollars value thereof, on account of each quarterly default; to be collected by any sheriff whom the auditor may direct; and such sheriff shall distrain and sell any personal property of such company, and pay such taxes into the treasury within three months from the time when such assessment is furnished to him.
Express companies.
Express companies to report quarterly to auditor
Form of report
Penalty for failure to report
Stockholders and members liable for tax and penalty
Not to do brokerage business
Penalty for doing business of broker or merchant
19. Every express company shall make return to the auditor of
Page 9
public accounts, on or before the fifteenth day of March, June, September and December of each year, of the gross receipts of such company, on account of any transactions, profits or charges within the state of Virginia, within the three months next preceding the first day of March, June, September and December of each year. If the auditor of public accounts shall have prescribed a form for such return, the said report shall be in the form prescribed. If no such form shall have been prescribed, the report shall be in such form as will best disclose the operations of such company. The report of such company shall be verified by the oaths of the agents and chief officers of such company, at its principal office in this state. The report shall show the gross receipts and charges of such company for business done in this state, whether collected in or out of the state. Such express company shall be the collector for the state of the taxes herein imposed, and shall, on or before the fifteenth day of March, June, September and December, pay, on the total receipts so reported, a tax of two and one-half per centum. For a failure to make such report or pay such tax, a penalty of not less than one thousand nor more than five thousand dollars shall be imposed upon the company so failing. For the payment of the tax and of such penalty, the stockholders and members of such company shall be personally liable, and judgment may be rendered against them, or any of them, personally in the circuit court of the city of Richmond, in the mode prescribed by law. Such company and its officers and agents are hereby prohibited from doing any business appertaining to the business of a broker or merchant, unless licensed as broker or merchant. Such principal officer shall require from the several agents employed by such company, a report of their transactions on oath; which report, so sworn to, shall accompany the report of the chief officer to the auditor of public accounts. All reports made after the first day of December eighteen hundred and sixty-two, shall be made under the provisions and in pursuance of this act. Such company, its officers and agents, doing business as broker or merchant, without a license, shall forfeit not less than two hundred nor more than two thousand dollars.
Suits.
Original suits
Appeals
20. When any original suit, ejectment, attachment (other than on a summons to answer a suggestion, sued out under the provisions of the eleventh section of chapter one hundred and eighty-eight of the Code) or other action is commenced in a circuit, county or corporation court, there shall be a tax of one dollar and seventy cents; if it be an appeal, writ of error or supersedeas in a circuit court, there shall be a tax of three dollars and forty cents; if it be an appeal, writ of error or supersedeas in a district court, eight dollars and fifty cents; and if in the court of appeals, eight dollars and fifty cents.
Seals.
On seals
What exempted
21. When the seal of a court, of a notary public, or the seal of
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the state is annexed to any paper except in those cases exempted by law, the taxes shall be as follows: For the seal of the state, five dollars; for any other seal, two dollars and fifty cents; and herein shall be included a tax on a scroll annexed to a paper in lieu of an official seal. But this section shall not apply to seals of courts affixed to bonds of any county, executed for money raised to aid in equipping soldiers of such county, or to aid in the support of the families of such soldiers; nor shall the tax provided in this section apply to any seal of a court affixed to any papers required in order to receive the arrearages of pay or allowances due to a deceased soldier, either from this state or the Confederate States.
Transfer of state stock.
On transfer of state stocks
How tax collected
Compensations of second auditor
22. 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 hundred dollars. It shall be the duty of the second auditor to collect said tax before the delivery of such certificate of transferred stock, and render an account of receipts for each preceding quarter of a year, and pay the same into the treasury, at the end of each quarter, to the credit of the commonwealth, deducting five per centum thereupon as his compensation.
Wills and administrations.
On wills and administrations
23. On the probate of every will or grant of administration not now exempt by law, there shall be a tax of two dollars and fifty cents.
Deeds.
On deeds
24. On every deed admitted to record whether the same has been recorded before or not, and on every contract relating to real estate, whether it be a deed or not, which is admitted to record, there shall be a tax of two dollars and fifty cents.
Bank corporations.
Bank charters
25. On every law incorporating or chartering or rechartering any bank, with a capital not exceeding two hundred thousand dollars, there shall be a tax of one hundred and twenty-five dollars: with a capital of over two hundred thousand dollars and not exceeding four hundred thousand dollars, there shall be a tax of two hundred and fifty dollars; with a capital of over four hundred thousand dollars and not exceeding six hundred thousand dollars, there shall be a tax of three hundred and seventy-five dollars; with a capital of over six hundred thousand dollars and not exceeding eight hundred thousand dollars, there shall be a tax of five hundred dollars; and with a capital of over eight hundred thousand dollars, there shall be a tax of six hundred and twenty-five dollars.
Manufacturing companies.
Charters of manufacturing companies
26. On every law incorporating or rechartering any oil, iron, coal
Page 11
or manufacturing company, if the maximum capital is one hundred thousand dollars or less, there shall be a tax of one hundred and twenty-five dollars; and if it exceed that amount, there shall be a tax of two hundred and fifty dollars.
Gas light and other companies.
Charters of gas light and other companies
27. On every law for the incorporation of any canal, rail road, insurance, gas light, express or telegraph company, if the maximum capital is one hundred thousand dollars or less, there shall be a tax of one hundred and twenty-five dollars; and if it exceed that amount, there shall be a tax of two hundred and fifty dollars: provided, that the tax imposed by this section shall not apply to the Virginia canal company.
Savings institutions.
Charters of savings institutions
28. On every law chartering, renewing or extending the charter of any savings institution, if the maximum capital is one hundred thousand dollars or less, there shall be a tax of one hundred and twenty-five dollars; and if it exceed that amount, there shall be a tax of two hundred and fifty dollars.
Private corporations.
Private charters
29. On every law chartering, renewing or extending the charter of any private corporation, other than those herein before mentioned and other than acts for the incorporation of a college, academy, seminary of learning, or literary or charitable institution or cemetery, if the maximum capital is one hundred thousand dollars or less, there shall be a tax of one hundred and twenty-five dollars; and if it exceed that amount, there shall be a tax of two hundred and fifty dollars.
Unorganized companies, how taxed.
Unorganized companies
When to make report to auditor
30. All the acts of assembly creating or continuing corporations mentioned in this act, which, since the third day of April eighteen hundred and sixty-one, have not been organized, by accepting the charter granted to the corporators, and paid the taxes thereon, according to the provisions of the act entitled an act imposing taxes for the support of government, passed April the third, eighteen hundred and sixty-one, shall hereafter, upon being organized, or upon accepting the charter, return a statement, verified by the oath of the president or other, proper officer, to the auditor of public accounts, showing the amount of the capital of the company or corporation of which he is president, on or before the first day of July, eighteen hundred and sixty-three; and those corporators omitting so to accept the charter, and to return by that time, and afterwards accepting, shall, on or before the first day of July in the year next after such acceptance, make such report, and at the same time pay into the treasury the amount of tax imposed by this act.
Page 12
Ordinaries and public entertainment License to sell ardent spirits Not to include sale of other things What houses deemed ordinaries 31. The taxes on licenses shall be as follows: On a license to
keep an ordinary or house of public entertainment, one hundred
dollars; and if the yearly value of such house and furniture, whether
rented or kept by the proprietor, exceed one hundred dollars, and is
less than two hundred dollars, the, tax shall be one hundred and
twenty-five dollars; and if the yearly value thereof exceed two hundred
dollars, there shall be added to the last mentioned sum thirty-four
per centum on so much thereof as exceeds two hundred dollars;
and if the license grants the privilege of retailing ardent spirits,
porter, ale or beer, to be drank elsewhere than at such ordinary, there
shall be added to said license a tax of one hundred and twenty-five
dollars, in addition to the amount otherwise imposed; and if the
business be continued, there shall also be a tax of two and a half
per centum upon the amount of such sales for the preceding year, in
addition to the specific tax. But the privilege to sell ardent spirits
hereby authorized, shall not be construed to authorize the sale of any
other thing under cover of a license to keep an ordinary; and any
sales not authorized at such ordinary, shall be deemed to be sales
by the ordinary keeper without license. All houses at any
time heretofore 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. Private entertainment and boarding houses 32. On a license to keep a house of private entertainment or a
private boarding house, twenty dollars. If the yearly value thereof
and furniture exceed one hundred dollars, there shall be added to the
last mentioned sum twenty-five per centum on so much thereof as
exceeds one hundred dollars. But no house shall be deemed a
private boarding house, with less than five boarders. Cook shops and eating houses 33. On every license to keep a cook shop or eating house, fifty
dollars; and in addition thereto, fifty per centum on so much of the
yearly value thereof as exceeds one hundred dollars. Bowling alleys 34. On every license permitting a bowling alley or saloon to be
kept for a year, one hundred and twenty-five dollars; but if there
be more than one such alley kept in any one room, forty dollars each
shall be charge for the excess over one. Billiard tables 35. On every license permitting a billiard table to be kept for a
year, two hundred and fifty dollars; but if there be more than one
such table kept in any one room, one hundred and twenty-five dollars
each shall be charged for the excess over one table. Bagatelle tables 36. On every license permitting a bagatelle or other like table
be kept for one year or any less time, fifty dollars for the first, and
if more than one, thirty dollars for each additional table. Livery stables What included as stalls Ordinary keepers not exempt 37. On every license to a keeper of a livery stable, two dollars
and a half for each stall thereof; and herein shall be included as
stalls, such space as may be necessary for a horse to stand, and in
which a horse is or may be kept at livery otherwise than for the
purpose of feeding horses by one day only; and no exemption from this
license shall be allowed to any person in consequence of such person
being licensed to keep an ordinary or house of private entertainment,
if any horses be kept, fed or hired for compensation by the proprietor
thereof, except that no tax shall be required on such stalls as are
kept exclusively and used for horses belonging to travelers or guests
stopping at such house. Distilling or rectifying ardent spirits Additional tax per gallon How quantity to be ascertained When this section to commence 38. On every license to distill or rectify ardent spirits, if the
machinery be propelled by steam power, the tax shall be two hundred
and fifty dollars; if the machinery be not so propelled, the tax shall
be one hundred and twenty-five dollars; 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 twenty dollars, 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 fifty cents per
gallon on the quantity of ardent spirits to be manufactured, which
shall be stated in the license; and when the quantity so stated shall
have been made, the license thereafter shall be void; and any person
continuing the manufacture, after the quantity named in the license
shall have been made, shall be liable to all penalties of a person
distilling without a license. If the person desiring such license make
application therefor, he shall state on oath the probable quantity
which in his opinion he will distill during the time the license is to
continue, and the tax shall be assessed as well for the specific amount
as upon the quantity to be produced. If the application shall not be
made to the commissioner for an assessment, the commissioner shall
assess the specific tax as in other cases, of default, and shall ascertain,
upon the best information he can obtain, the probable quantity
which the distillery will produce during the time the license will
continue, and shall therefrom assess the actual rate per gallon provided
for in this act. If the quantity to be manufactured under such license
shall have been made, and the person desires an enlargement
of the quantity, he may apply for a new assessment and new license
for the additional quantity desired, which shall be granted upon the
payment of the tax on the gallon, without the specific tax to rectify
or distill. This section of this act shall be in force from the passage
thereof, so far as to impose the tax for the manufacture of ardent
spirits from fruit, vegetables, syrups, molasses, sugar cane or sugars;
for the manufacture of ardent spirits for the confederate government,
or under any contract or agreement therewith; and shall be in force,
as to the manufacture of liquors generally, from and after the time
the act entitled an act to prevent the unnecessary consumption of
grain by distillers and other manufacturers of spirituous or malt
liquors, passed March twelfth, eighteen hundred and sixty-two, shall
expire: provided no license or tax shall be required of any person
for manufacturing thirty-three gallons, in one year, out of the fruit,
vegetables, syrups, molasses, sugar cane or sugars of his own
production, for his own use. Merchant's specific tax Tax, when proportioned to sales License tax to be had for selling articles for others Not to sell at auction except to close business 39. On every license to a merchant or mercantile firm, where a
specific tax is to be paid, one hundred and fifty dollars; and where
the tax is in proportion to the sales, if the taxable sales shall be
under one thousand dollars, the tax shall be fifty dollars ; if one
thousand dollars and under fifteen hundred dollars, sixty dollars; if
fifteen hundred dollars and under twenty-five hundred dollars, eighty
dollars; if twenty-five hundred dollars and under five thousand
dollars, one hundred and twenty dollars; if five thousand dollars and
under ten thousand dollars, one hundred and ninety dollars; if ten
thousand dollars and under fifteen thousand dollars, two hundred and
forty dollars; if fifteen thousand dollars and under twenty thousand
dollars, two hundred and eighty dollars; if twenty thousand dollars
and under thirty thousand dollars, three hundred and fifty dollars;
if thirty thousand dollars and under fifty thousand dollars, five hundred
and twenty dollars; and if over fifty thousand dollars, twenty-five
dollars for every ten thousand dollars excess over the said sum
of fifty thousand dollars. In addition to the amount herein required
to be paid upon taxable sales, there shall also be paid a license tax
of three-tenths of one per centum upon the amount of all articles
sold by said merchant for others, whether such goods be agricultural
productions, or other articles exempted in the hands of the producer
or owner from taxation or otherwise. If any merchant is about to
close out and discontinue his business, he may sell the same by
auction; but under no other circumstances shall he sell by auction,
unless he obtain a license as auctioneer. But nothing contained in this
section shall be construed to authorize any such person to sell wine,
ardent spirits, or a mixture thereof. Merchants' license to sell ardent spirits Tax on sales of preceding year 40. In every case in which the license to a merchant or mercantile
firm includes permission to sell wine, ardent spirits, or a mixture
thereof, porter, ale or beer, by wholesale and retail, or by retail only,
if such merchant or firm sell by wholesale and retail, or by wholesale
only, an additional tax of two hundred and fifty dollars; and on the
amount of such sales within the year next preceding, there shall be
a tax of two and one-half per centum on the amount of such sales
for the year next preceding the time of obtaining said license, in
addition to the specific tax imposed as aforesaid; but said sales shall
not be estimated in ascertaining the amount of a merchant's license,
except where such merchant fails to take out a license to sell ardent
spirits; in which case, the sales of liquors for the preceding year
shall be estimated as part of the sales of merchandise, whether such
liquors were sold under a license or not, and on such part of his sales
there shall be an additional tax of ten and one-half per centum. Merchant tailors, &c. 41. Merchant tailors, lumber merchants and dealers in coal or
wood, shall obtain license as merchants, and be assessed and taxed
thereon as other merchants are by the preceding sections of this act,
and shall be subject to like penalties for conducting such business
without a merchant's license, except that any captain or other person
having the command or control of any vessel, shall not be required
to take out a license to sell wood by retail from such vessel. Commission merchants Additional tax for continuing business 42. The tax on every license to a commission merchant, forwarding
merchant or ship broker, shall be one hundred dollars 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 centum on the amount of all commissions of every kind
received; and this tax shall be in addition to such tax as may be
imposed on a license to such merchant or firm to sell goods, wares or
merchandise. All goods consigned to any such commission merchant
or forwarding merchant, whether such goods be agricultural
productions, or other articles exempted in the hands of the producer
or owner from taxation, shall be included as subjects of taxation,
under the provisions of this section. General auctioneers For continuing business Where sales to be made 43. On every license to an auctioneer or vendue master to sell
goods, wares and merchandise at public auction, sixty-five dollars;
and if the place of business be in a town containing, when assessed,
a population of three thousand inhabitants, eighty dollars; if the
population exceed three thousand, an additional tax of forty dollars
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. On every
license to an auctioneer or vendue master in this section mentioned,
to continue the business after the same has been carried on for a
year, there shall be an additional tax of five-eighths of one per
centum on the amount of taxable sales of such auctioneer or vendue
master for the preceding twelve months. But no sale shall be made
at any place other than the house named in the license as the place
of business, or at such other place as the person owning the property
is authorized to sell the same; but this prohibition shall not apply to
cargo sales, or the property of persons closing out business for which
they have a license; and no goods shall be consigned to such
auctioneer for sale, unless the owner thereof has obtained a merchant's
license for a period as long as one whole year. Negro auctioneers 44. On every license to an auctioneer or vendue master to sell
slaves at public auction, sixty-five dollars; and if the place of business
be in a town containing a population of three thousand inhabitants,
eighty dollars; if the population exceed three thousand, an
additional tax of forty dollars for every thousand persons above that
number, at the time of making the assessment, and at that rate for
any fractional excess less than one thousand. On every license to
an auctioneer or vendue master, in this section mentioned, to
continue the business after the same has been carried on for a year, an
additional tax of one-half of one per centum on the amount of taxable
sales of such auctioneer or vendue master. Real estate Taxable sales, how construed 45. On every license to an auctioneer or vendue master who deals
exclusively in real estate, sixty-five dollars; and if the place of business
be in a town containing a population of three thousand inhabitants,
eighty dollars; if the population exceed three thousand, an
additional tax of forty dollars for every thousand persons above that
number, and at that rate for any fractional excess less than one
thousand. On every license to an auctioneer or vendue master in this
section mentioned, to continue the business after the same has been
carried on for a year, an additional tax of one-half of one per centum
on the amount of taxable sales of such auctioneer or vendue master.
"Taxable sales," in this and the two preceding sections, shall be
construed to embrace all sales made by such auctioneers, or vendue
masters, whether such sales be public or private: provided, that such
tax on private sales shall not apply to cases where the merchant's
tax is payable on said sales. Common crier 46. On every license to a common crier, if in a town of more than
one thousand inhabitants, twenty-five dollars; but he shall not be
authorized to act in the sale of any property, belonging to any person,
unless such owner is authorized to sell such property without a license,
or has obtained license to do so. Sample merchants 47. On every license to sell goods by sample, card or other
representation, five hundred dollars. Telegraph companies 48. On every license to a telegraph company to operate within
this state, one hundred and sixty-five dollars; and on the business of
the preceding year, an additional tax of two and a half per centum
on the gross receipts received or contracted to be received by such
company for business done within the year next preceding the time
of obtaining license. Patent rights 49. On every license to sell or barter the right to manufacture or
use any machinery or other thing patented to any person or company,
under the laws of the Confederate States, twenty-five dollars in each
county; and no merchant shall sell the same without an additional
license and the payment of the tax prescribed by this section. But
patentees who are citizens of Virginia shall not be subject to the tax
imposed by this section. Medicines 50. On every license to sell medicines, if by retail, sixty-five dollars;
and if by wholesale, one hundred and twenty-five dollars. A
person having a merchant's license may sell medicines without any
additional license, unless the same be sold on a commission; in which
case, the additional license and tax shall be imposed. Such license
shall continue to be construed not to authorize the sale of ardent
spirits by prescription or otherwise. Book agents 51. On every license to a person obtaining subscriptions to books,
maps, prints, pamphlets or periodicals, sixty-five dollars for each
county, city or town. On every license to sell or in any manner furnish
the same, sixty-five dollars. If the person obtaining such license
has not been a resident of the Confederate States two years, the tax
shall be in each case five hundred dollars. But any person who has
been a resident of the Confederate States for two years, desiring to
distribute or sell any religious books; newspapers or pamphlets, may
apply to the county or corporation court of each county, city or town
in which he may desire to distribute or sell the same; and such court,
upon being satisfied that such person is a proper person for such duty,
may grant him a license without the imposition of any tax for the
privilege; but this section shall not apply to books, newspapers or
pamphlets written by citizens of, or published in the Confederate
States.
Agents for renting houses 52. On every license to a person engaged as agent for the renting
of houses, one hundred and twenty-five dollars. Agents for hiring negroes 53. On every license to a person engaged as agent for the hiring
of negroes, one hundred and twenty-five dollars. Stallions 54. On every license to the owner of a jackass or stallion, for
services of which compensation is received, three times the amount of
such compensation, when the charge is for such service by the season;
and when such services are for less than a season, then three
times what a commissioner may judge to be a reasonable charge
therefor; the tax, however, in no case to be less than fifteen dollars.
Such license shall authorize the performance of such services in any
part of the commonwealth. Theatres Tax for twenty-four hours 55. 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 five
thousand inhabitants and less than ten thousand inhabitants, fifty
dollars; and in all towns containing more than ten thousand inhabitants,
one hundred and fifty dollars; 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, fifteen dollars; but a license may be
granted permitting theatrical performances for the term of one week;
in which case, the tax shall be twenty dollars during said last mentioned
time; and on a license to continue such performances in such
houses, there shall be an additional tax of ten cents on each person
who shall have attended the exhibitions during the time the last
preceding license continued; but if the commissioner shall apprehend
that the license will not be renewed at the end of the week, he may
refuse the license for a longer period than twenty-four hours. Refreshments in theatres 56. On every license permitting the sale of refreshments in a theatre
during such performances, eighty-four dollars for each place of
sale, and no abatement shall be made, if the privilege be exercised
for a period less than one year. But such license shall not include
the privilege of selling wine, ardent spirits, or a mixture thereof. Sale of ardent spirits in theatres 57. On every license permitting the sale of wine, ardent spirits,
or a mixture thereof, porter, ale or beer, at a theatre, to be drank at
the place where sold, two hundred and fifty dollars for each place of
sale; and no abatement shall be made, if the privilege be exercised
for a period less than one year. Shows Circuses Menageries 58. On every license permitting any public show, exhibition or
performance other than the drama, whether in a licensed house or
not, if in a corporate town, or within five miles thereof, for each time
of performance, twenty-five dollars; if elsewhere, fourteen dollars;
and for every exhibition of a circus, if within a corporate town, or
within five miles thereof, one hundred dollars; if elsewhere, fifty dollars;
and for every exhibition of a menagerie, if within a corporate
town, or within five miles thereof, one hundred dollars; if elsewhere,
fifty dollars. All such shows, exhibitions and performances, whether
under the same canvas, or not, shall be construed to require separate
licenses therefor, whether exhibited for compensation or not; and
upon any such shows, exhibitions and performances being concluded,
so that an additional fee for admission be charged, in lieu of a return
check authorizing the holder to re-enter without charge, such additional
admission fee shall be construed to require an additional license
therefor. Manufacture of porter, ale and beer 59. On every license to manufacture porter, ale and beer, or either
of them, one hundred and twenty-five dollars. Sale of porter, ale and beer 60. On every license to sell porter, ale or beer, by wholesale or
retail, except in towns whose population exceeds five thousand, one
hundred dollars; in towns whose population does not exceed five
thousand, and elsewhere, fifty dollars; and if the business be
continued for more than one year, an additional tax of five per centum
on the amount of sales of the previous year. But if the license be
to retail, to be drank where sold, it shall be granted upon the certificate
of the county or corporation court, in every respect as certificates
are granted to ordinary keepers and merchants to retail ardent spirits. Brokers 61. On every license to a broker who deals in stocks, bank notes,
gold or silver coin, foreign or domestic exchange, or in securities of
any kind, one thousand seven hundred dollars. A broker shall have
the right to sell stocks at auction or otherwise; and any person who
may sell stocks, gold or silver coin, bank notes, treasury notes, foreign
or domestic exchange, shares in any corporation or chartered company,
certificates of debt due by the Confederate States, or by any
state or corporation or chartered company, or securities of any kind,
on commission, shall be regarded as a broker.
Insurance companies 62. On every license to an agent or sub-agent of any insurance
company, not chartered by this state, sixty-four dollars. Physicians, dentists and attorneys 63. On every license to a physician, surgeon or dentist, fourteen
dollars each: and on every license to an attorney at law, fourteen
dollars. If the yearly income derived from the practice of any such
callings or profession, during the year next preceding the time of
obtaining such license, shall exceed five hundred dollars, there shall
be an additional tax on the excess of two and a half per centum;
and this income shall be included in the license tax. A license to
any such person shall confer on him the privilege of practicing such
profession in any part of the commonwealth. Daguerrian artists 64. On every license to exercise the daguerreian art, or such like
profession or performance, by whatever name, it may be known or
called, if in a city or incorporated town of less than five thousand
inhabitants, fifty dollars; if more than five thousand inhabitants,
one hundred dollars; if elsewhere, twenty-five dollars. And if the
yearly income derived from the practice of said art exceed five
hundred dollars in any county, city or town, an additional tax of two
and a half per centum on such excess for the year next preceding
the time of obtaining such license; and such tax shall be imposed,
whether an artist perform in a gallery or not. If more than one
person be engaged in the joint exercise of such profession or
performance in the same gallery, the tax shall not be imposed upon each
artist, but upon the gallery. Selling horses, mules, &c. for profit 65. On every license to sell for others, on commission or for profit,
horses, mules, asses, jennets, cattle, sheep and hogs, or either of
them, fifty dollars; and the sale may be made under such license in
any county or corporation. Carriages, buggies, &c. manufactured out of state 66. On every license to sell carriages, buggies, barouches, gigs,
and such like vehicles, manufactured out of this state, one hundred
and twenty-five dollars in each county or corporation. If the business
be continued after the same has been carried on for a year, the
tax shall be on the amount of sales, in addition to the specific tax,
as on merchants' licenses. But this section shall not be so construed
as to exempt persons from taxation who might put together the
principal parts of such vehicles as may be manufactured out of this state.
Slaves bought or sold for profit 67. On every license to buy or sell slaves on commission or for
profit, other than at public auction, thirty-five dollars in each county;
and on the yearly income of such business in all the counties (to be
taxed but once), an additional tax of two and a half per centum on
such income. If the sale be made by an auctioneer, no additional
license from him shall be required for that purpose. Barbers 68. On every license to keep a barber's shop, twenty dollars; and
for every person above one engaged or employed therein, ten dollars.
The number to be engaged or employed shall be specified in the
license. For any violation of this section, the person licensed and
so offending, shall forfeit twenty dollars for each offence. Hawkers and peddlers 69. On every license to a hawker or peddler to deal in goods,
wares and merchandise, two hundred and fifty dollars: provided,
however, the hawker and peddler to be taxed under this section,
shall first obtain from the county or corporation court, within whose
jurisdiction the said license is intended to be used, a certificate that
the applicant is a loyal citizen of some one of the Confederate States,
and has been a resident of this state for two years, and of the county,
city or town for one year next preceding the granting of said
certificate. When married women may be licensed 70. No license shall be granted to a married woman, unless she
shall be living separate and apart from her husband, or unless her
husband would be entitled to take out a license in his own name. Miners and manufacturers 71. The commissioners of the revenue shall, on or before the
thirtieth day of April eighteen hundred and sixty-three, and on or
before the thirty-first day of January in each succeeding year,
deliver a certificate of a license, and the tax to be paid therefor, to
every person, firm, company or corporation, for the privilege of
carrying on any of the occupations following, viz: Coal, iron, &c. Mining for coal, iron, or other ores and minerals, and the sale of
the products thereof. Salt, &c. The manufacture and sale of salt, iron and other metals, and the
sale of salt water and coppers. Cotton and woolen fabrics The manufacture and sale of cotton and woolen fabrics made by
the use of machinery worked by steam or water power. Paper The manufacture and sale of paper of all kinds. Leather The manufacture and sale of leather.
Boots, shoes, &c. The manufacture and sale of boots, shoes and the like. Flour The manufacture and sale of flour from grain not raised nor
received as toll for grinding by the miller. When licenses terminate The said licenses shall terminate on the thirty-first day of January
eighteen hundred and sixty-four. Penalty for failure to obtain license 72. Any person, firm, company or corporation carrying on any
such occupation after the thirtieth day of April eighteen hundred
and sixty-three, without having first obtained a license therefor, shall
forfeit, for each day it may be done, not less than fifty dollars nor
more than five hundred dollars; to be recovered by motion in the
circuit court of the county wherein the offence shall be committed,
or in the circuit court of the city of Richmond: provided, that a
mechanic who manufactures boots and shoes, and sells the articles of
his manufacture only to persons for their own use and consumption,
shall not be required to obtain a license under this act. Tax on business of preceding year 73. When the business for which a license issues under this section
shall have been carried on during the year ending on the thirty-first
of January eighteen hundred and sixty-three, by the person,
firm, company or corporation obtaining it, or by any other person,
firm, company or corporation, at the place or on the property where
it shall be licensed for the coming year, the commissioner of the
revenue shall assess the tax upon such license at ten per centum upon
so much of the net profits of the business during the year so ending
on the thirty-first of January eighteen hundred and sixty-three, as
exceeds three thousand dollars; and if the business has only been
carried on for a part of the year preceding the said thirty-first day of
January eighteen hundred and sixty-three, then the commissioner
shall ascertain the taxable products, by adopting the same for such
part of the year as a basis for ascertaining the same for the entire
year. Tax on persons commencing business Beginners to give bond for amount of tax Bonds to be returned to auditor 74. When the person, firm, company or corporation, obtaining a
license under this section, is commencing business, and no other
person, firm, company or corporation has carried on business for the
year ending January thirty-first, eighteen hundred and sixty-three, as
aforesaid, the commissioner of the revenue shall assess the tax on
such license at one per centum upon the present value of the real
and personal property, including capital employed in the business so
to be commenced, and shall take an obligation from the licensed
person, firm, company or corporation, with approved security,
covenanting to pay into the treasury, at the end of the license year, ten
per centum upon the net profits of the business during the said
license year, less the tax of one per centum to be assessed as aforesaid
at the time of, and to be paid before the granting of said license
but any tax on the capital invested in the trade or business, in respect
to which any license is required by this section, shall be deducted;
from the amount of tax imposed by this section, and the residue shall,
be the tax assessed upon such license. The commissioner of the
revenue shall return all such obligations to the auditor of public
accounts, within thirty days after they may be executed, and for failure
so to do, shall forfeit the sum of five hundred dollars. How forfeiture recovered 75. At the close of the license year the auditor shall proceed
against the parties to said obligations, in the circuit court of Richmond
city, in the same manner as provided for against defaulting
collectors of the public revenue, and shall be entitled to recover the
amount of the tax thereby covenanted to be paid into the treasury
as aforesaid. What constitutes a license 76. The certificate by the commissioner of the revenue of the
tax to be paid, and that the obligation required in the cases aforesaid has
been duly executed, with the receipt of the tax by the collecting officer,
shall be deemed to constitute a license under this section. Penalty for failing to obtain license 77. If any person, firm, company or corporation shall, without
obtaining the license hereby required, carry on any business herein
mentioned, the commissioner of the revenue shall, as in other cases,
assess four times the tax prescribed by this section against such person,
firm, company or corporation. Auditor to reform assessments 78. The auditor shall, for good cause to him shown, have full
power to reform any assessment under this section, and to require a
new obligation, with additional security, where the original is deemed
insufficient, and may appoint a special agent to make a new assessment
and take a new obligation; and thereupon the original assessment
shall be set aside, and the license granted shall cease. Penalty for false certificate by commissioner 79. If the commissioner of the revenue shall make a false certificate,
or take an insufficient obligation in the cases required, he and
his sureties shall be liable for all loss and damage therefrom on his
official bond, and the recovery against him shall not be limited by
the penalty thereof: provided, that no person, firm, company or
corporation engaged in any business, trade or calling embraced in this
section, shall be taxed under the section of this act imposing a tax of
ten per centum upon net income. Tax on corporations 80. No private act of assembly on which a tax is imposed, shall
be published, nor any copy thereof furnished to any person, until
the party asking and requiring the same shall have paid into the
treasury of the commonwealth the taxes prescribed by law; and it
shall be the duty of the keeper of the rolls to publish, with the acts
of assembly of each session, all acts upon which the tax prescribed
by law has been paid into the treasury since the last publication
thereof.
Tax tickets, when made out 81. After the first day of February and until the first day of July
in each year, and until the delivery of the commissioner's books to
the sheriff or collector of any county, if the same be delivered after
the first day of July, it shall be lawful and the duty of every
commissioner of the revenue to make out tickets showing the amount of
taxes which will be chargeable on his books when completed, against
any person whom he has reasonable ground to suspect is about to
depart from his county before the first day of July, or before the
delivery of said books to said sheriff or collector. Upon the delivery
of such tickets, the sheriff or collector shall be authorized to make
immediate distress for the taxes therein specified, and to use all the
remedies for the collection of such taxes, as are now given, after the
first day of July, upon the delivery of the commissioner's books. Penalty for failing to obtain license 82. Whenever a tax is imposed by law on a license to engage in
any business, calling or profession, it shall be lawful to obtain a
license as in similar cases; and it shall be unlawful to engage in
such business, calling or profession without obtaining a license
therefor. Any person who shall in any manner violate this section, or
any section of this act for which no specific fine is imposed, shall pay
a fine of not less than twenty nor more than one thousand dollars
for each offence. Limitation of license 83. No license shall be construed to grant any privilege beyond
the county or corporation wherein it is granted, unless it be expressly
authorized. Where license to be exercised 84. Every license granting authority to sell, unless the license be
specially authorized by law for a county or corporation, shall be at
some specified house or place within such county or corporation. When forms furnished tax payers 85. If a commissioner of the revenue shall have been furnished
with forms for tax payers, he shall distribute the same, or as many
as may be furnished, amongst the tax payers to be found in his district,
as prescribed by the sixty-fifth section of chapter thirty-five of
the Code. He shall require answers according to said section, and
with his books shall transmit said forms to the auditor of public
accounts, if required by him; and the auditor may furnish as many
such forms as he may think necessary. Stocks taxed at market value 86. In all cases where this act imposes a tax on any public bond,
including the bonds of incorporated companies, or on any stock, in
lieu of a tax on the interest or profits thereof, the commissioner shall
assess the cash market value of such bond or stock. When double tax to be imposed 87. Any person continuing business after any license obtained by
him shall have expired, without obtaining, on or before the day his
former license so expired, a license for the succeeding term, shall
be issued with twice the amount of tax otherwise imposed on such
license. When deductions from commissioner's compensation to be made 88. If a commissioner shall, in his list of licenses to be furnished
to the auditor of public accounts, charge or extend in any case a tax
less than the law requires, the auditor of public accounts shall
deduct the amount omitted to be charged or extended, from the
compensation of the commissioner; and to enable the auditor to make
an examination of such lists, the commissioner shall return to him
with his return of licenses, all interrogatories which may have been
propounded by him, under the direction of the auditor of public
accounts, and answered. Slaves, &c. how taxed 89. The number of slaves and the value thereof shall be listed
by the commissioners, and taxed according to their value, to the
hirer or person in possession thereof on the fifth day of February.
But taxes on slaves carried away or escaping from the owner or hirer
to the public enemy, and not recovered, may be exonerated in the
same manner that taxes erroneously assessed may be exonerated;
and an order of exoneration shall have the same effect, in all respects,
as if it had been made exonerating or refunding taxes erroneously
assessed; and all subjects of taxation required to be listed under the
provisions of the thirty-fifth and thirty-eighth chapters of the Code,
and not specially taxed herein, shall be listed and taxed as similar
subjects, according to the forms furnished by the auditor of public
accounts. Value of lands and lots under certain assessments, not to be changed 90. The value of lands and lots, as ascertained by the assessment
made under the tenth chapter of the Acts of eighteen hundred and
fifty-five and eighteen hundred and fifty-six, passed March tenth,
eighteen hundred and fifty-six, under special acts, and under the
thirty-fifth chapter of the Code, in respect to new grants, shall be
permanent and not be changed, except under the provisions of the
said thirty-fifth chapter, in case of a partition or conveyance, and
exceptions provided by this act; and the auditor of public accounts
may so far change the form of the commissioner's land book as to
show in one column the value of lands and lots, exclusive of buildings.
Commissioner to make new assessment in counties wasted by war Basis of new assessment 91. And inasmuch as many tracts of land and lots, with improvements
thereon, situate in counties invaded by the public enemy, have
been permanently diminished in value by said invasion, and despoiled
and reduced in value by military occupation, and by the waste and
violence incident to war, it shall be the duty of the commissioners of
the revenue for such counties, upon the requisition of the owner of
any real property situate in such counties, or of his agent, to make
a new assessment of such real property, upon the following basis and
mode of valuation, viz: The commissioner shall deduct from the
amount at which such property stands assessed at its last assessment,
such sum as is equal to a fair estimate of the permanent diminution
in the value thereof, caused by the invasion of such county, and of
the permanent injury and damage inflicted upon such property by
military occupation thereof, and the waste and violence incident to
war. In making which estimate, he shall appraise and fix the amount
of such permanent diminution, injury and damage, according to what
would have been the standard and rate of valuation thereof, if such
permanent diminution, injury and damage had been estimated during
the year eighteen hundred and fifty-six; and the remainder left, after
deducting the diminution, damage and injury thus estimated, shall
be the valuation at which such property shall be assessed by the
commissioner. Redress against errors in new assessment Case may be continued for three terms How commissioner to correct his books 92. Any person feeling himself aggrieved by such new assessment,
may apply to the court of the county or corporation in which such
property is situate, for a review of such assessment, at the June or
July term of said court succeeding the period of said assessment:
provided ten days previous notice of such application be given to
the court commissioner; and if from any cause the court cannot, in justice
to the commonwealth or to the applicant, adjudge the matter of
complaint during the first term at which such application is made, the
same may be continued for a period not exceeding the three terms
next occurring. If the court, upon considering such application, and
the evidence adduced by the applicant or commissioner, shall deem
the assessment made to be erroneous, it may declare what will be a
just assessment upon the mode of valuation above prescribed; and
the commissioner shall thereupon correct the assessment made by
him, and assess such property on his books at the valuation so
adjudged by the court. When agricultural products and provisions exempt from tax When subject to license tax Revenue and license acts construed 93. Agricultural productions of this state, and provisions in the
hands of the producer, including pork, bacon, beef, poultry, fish, and
all other meats, butter, lard, eggs and such like marketing, and in
the hands of those who have purchased the same for the use of their
own household, and not for sale, and goods and materials
manufactured in this state, except ardent spirits, porter, ale and beer, shall
be exempt from taxation as property while remaining in the hands
of the producer or manufacturer, and while such agricultural
productions and provisions, specified as aforesaid, are held as aforesaid.
Such production, provisions and manufactured articles may also be
sold by producer or manufacturer without a license tax; but
when once sold (with the exception named in this section) they shall
be subject to a tax as other property, and to a license tax when thereafter
sold. To give effect to this section, chapter first, entitled an
act for the assessment of taxes on persons and property, passed March
thirtieth, eighteen hundred and sixty, and chapter second, entitled an
act making general regulations concerning licenses, passed March
thirtieth, eighteen hundred and sixty, in cases where said chapters
might be otherwise construed, shall be construed according to the
provisions of this section: provided, that no person shall be required
to take out a license or pay any tax for the privilege of buying his
neighbor's produce to take out of the county in his own vessel or
other conveyance, to market, or for selling the same. How tax on sales of merchant tailors and others ascertained 94. Merchant tailors and all other persons manufacturing any production
or material, except ardent spirits, porter, ale and beer, the
sale of which material would be prohibited without a license, shall
only be charged so much tax on the sales as the value of the material
sold would bear to the whole value of the manufactured articles;
to be ascertained upon the oath of the person, as in other cases. How license to make and sell malt liquors granted Liability of persons selling without license 95. A license to manufacture porter, ale and beer, or either of
them, may be granted by the commissioner of the revenue, as in
other cases, without any previous certificate or order of the court;
but a license to sell the same, or any of them, and the privilege of
selling ardent spirits, shall only be granted upon the certificate of the
county or corporation court, that the person to be licensed is sober
and of good character. But if the person shall have commenced or
continued the sale of ardent spirits, without making application for
such license: in the former case, he shall be assessed four times, and
in the latter, twice the amount of taxes otherwise imposed for a year;
which shall in no sense be refunded to him, unless under proceedings
provided for by chapter twenty-nine of the Acts of eighteen hundred
and sixty-one, such assessment is pronounced erroneous by the court. What not considered commencing business 96. No change in the name of any firm of merchants, commission
merchants, sample merchants, merchant tailors, auctioneers, or
any other persons who are taxed upon the amount of business or
sales of the preceding year, nor the taking into the firm of a new
partner, nor the withdrawal of one or more of the firm, shall be
considered as commencing, so as to allow, on that account, the payment
only of the specific tax imposed by law for the privilege granted; but
if any one of the parties remain in the firm, either as a general or
special partner, or otherwise, in interest, to be ascertained upon the
oath of the party to whom the license is granted, the business shall
be regarded as continuing. List of insolvents, how sent out for collection Commissions for collection, how allowed Penalty on officers for failing to receive and receipt 97. A copy of every list of insolvents, whether of persons,
personal property, licenses or militia fines, whether allowed by any court
or board, or by the auditor of public accounts, under ordinance number
seventy-two of the convention, entitled an ordinance for the
relief of sheriffs of certain counties, passed June twenty-eighth,
eighteen hundred and sixty-one, shall in his discretion, as soon as
practicable, be placed by the auditor of public accounts in the hands
of any sheriff, collector or constable of any county or corporation for
collection. Such sheriff, collector or constable shall receive and
receipt for the same, and shall make return of delinquents thereon
within one year from their receipt, in the same manner and under
the same regulations as are prescribed for the return of other delinquent
taxes. The amount appearing due after such return of delinquents,
and the allowance of such commissions as may have been
prescribed by the governor, shall be paid into the treasury within
one year from the time such copy of such delinquents may have been
received by such sheriff or other officer. When such copies are
received by such officer, he shall have the same powers of distress, and
other remedies for the collection of the amount appearing due thereby,
as are allowed to sheriffs for the collection of taxes. Any officer
failing or refusing to receive and execute a proper receipt for any
such copy of delinquents, shall forfeit not less than one hundred nor
more than five hundred dollars. License to sutlers 98. No license shall be granted to a sutler or other person to sell
goods, wares and merchandise or other thing, within or near to a military
post or encampment, unless the person desiring such license
shall produce to the court or to the commissioner of the revenue, as
may be required by law, a certificate of the commander of such post
or encampment, approving of the issuing of a license to such sutler
or other person; and any sutler or other person so selling without a
license at such places, shall be subject to all the penalties and
liabilities imposed upon merchants and other persons selling without a
license: provided, however, that no license shall be required of persons
selling provisions only to the army. When license to merchants who are beginners void 99. A license to a merchant who is a beginner, shall specify the
value of goods to be sold by such merchant; and when goods to the
value specified have been sold, the license thereafter shall be deemed
to be void; and if such merchant fail to apply to a commissioner of
the revenue for a new assessment and new license, and continue in
business after his license is deemed to be void as aforesaid, he shall
forfeit to the commonwealth, for the benefit of the general treasury,
not less than one hundred nor more than two thousand dollars. How population of counties, &c. to be estimated 100. In all cases where the population of any county, city or town
is a data for estimating the taxes imposed by law for the exercise of
any privilege therein, or for any other purpose, the commissioner,
after ascertaining the actual number of slaves assessed, shall assume
that the white and free negro population is five and a half times the
number of white persons and free negroes of and over the age of
twenty-one years. The actual number of slaves as ascertained, and
the estimate of the white and free negro population, made as
aforesaid, shall constitute the population for the purposes aforesaid. Banks, insurance companies, &c. when and what to report to auditor 101. Banks, savings banks, insurance companies, express companies,
rail road companies, and all other companies which by law are
required to make a report to the auditor of public accounts, and also
such companies, firms and persons engaged in manufacturing or
working in cotton, woolen or iron, or any other agricultural or mineral
products, shall, as soon after the first day of July in each year
as may be, make report to the said auditor of the amount of capital
employed by such company; the capital stock actually paid in, if an
incorporated company; the gross income received and contracted to
be received during the preceding year ending on the thirtieth day of
June; the salaries and other compensation paid to the officers and
employees receiving compensation in the nature of a salary, together
with their names; the number of persons employed as laborers; the
slaves, and aggregate amount of hire paid therefor, assuming
the total number to be equal to the average number in the year. If
the company be a work of internal improvement, the report shall
also show the length of the work and the cost of construction. From
such reports the auditor shall condense the same into a report to the
general assembly. Any such bank, company or firm failing for one
month to make such report, shall forfeit not less than five hundred
dollars nor more than five thousand dollars; to be recovered in the
circuit court of the city of Richmond, upon the motion of the auditor
of public accounts. 102. The forty-third section of chapter thirty-five of the Code
(edition of eighteen hundred and sixty) is hereby amended and re-enacted
so as to read as follows:
Personal property exempt from taxation "§43. All personal property described in this section, and to the
extent herein limited, shall be exempt from taxation, that is to say: The household and kitchen furniture used in a licensed ordinary,
house of entertainment or private boarding house, and belonging to
the keeper thereof, the value whereof has been included in such
license tax. All books, apparatus and furniture belonging to colleges, free
schools and incorporated academies, and used for college or school
purposes; to the university of Virginia; to the Virginia military
institute; to the institution for the education of the deaf and dumb and
the blind; and to the lunatic asylums. And all personal property belonging to orphan asylums, overseers
of the poor, and exclusively to the commonwealth. All fire engines or other implements for the extinguishment of
fires. All books, family portraits and pictures, and the wearing apparel
of every person and family, except watches and jewelry. All agricultural productions of this state in the hands of the
producer. All mineral productions of this state in the hands of the producer
or miner. All felled wood or timber in the hands of the person owning, renting
or leasing the land where the same was grown. All plantations of oysters and fisheries. All capital invested in any trade or business for the prosecution of
which a license is required. All farming implements actually used for farming purposes, except
road wagons, or wagons used principally for other than farming
purposes. All mechanics' tools used on any farm, or by any person actually
engaged in any trade, occupation or profession." 103. The twenty-second section of chapter thirty-six of the Code
(edition of eighteen hundred and sixty) is hereby amended and
re-enacted so as to read as follows: Commissions for collection of taxes "§23. Every sheriff or collector shall be allowed a commission of
two per centum on the amount of taxes, other than license taxes,
with which he is chargeable; and if he shall punctually pay the same
into the treasury within the time required by law, he shall be allowed
an additional commission of three per centum. But when the taxes
with which he is chargeable exceed sixty thousand dollars, and do
not exceed one hundred thousand dollars, the commission on the
excess shall be only one per centum and if he shall punctually pay
the same into the treasury within the time required by law, he shall
be allowed an additional commission of two per centum on such
excess; and if the taxes with which he is chargeable shall exceed one
hundred thousand dollars, the commission on the excess over said
sum shall be only one-half of one per centum; and if he shall
punctually pay the same into the treasury within the time required by
law, he shall be allowed an additional commission of one per centum,
on the excess over one hundred thousand dollars." 104. The ninety-fifth section of chapter thirty-five of the Code
(edition of eighteen hundred and sixty) is hereby amended and
re-enacted, so as to read as follows: Commissions for assessing taxes "§95. Every commissioner of the revenue shall be entitled to
receive, in consideration of his services, to be paid on or before the
first day of September, out of the treasury, upon the warrant of the
auditor of public accounts, a commission of one and one-half per
centum on the amount of taxes lawfully assessed by him on persons
and property within the preceding twelve months. But where the
taxes on persons and property assessed in any district in a county
exceed twenty thousand dollars, the commission allowed on the
excess, shall be only three-fourth of one per centum; and where the
said taxes assessed in any district in a town or city exceed sixteen
thousand dollars, the commission allowed on the excess shall be only
one-half of one per centum." 105. The forty-seventh section of chapter thirty-eight of the Code
(edition of eighteen hundred and sixty) is hereby amended and
re-enacted so as to read-as follows: Lists of licenses granted When to be returned to auditor Fee for certificate of license "§47. After the commissioner of the revenue shall have assessed
all persons required by law to obtain licenses, he shall make a fair
classified list thereof, as far as he may have progressed with the same,
at intervals not exceeding fifteen days, and deliver such lists to the
sheriff or other collector of the revenue, for his guide in collecting
the taxes imposed by law on such licenses. He shall return to the
auditor of public accounts and to the clerk of the court of the county
or corporation a list of all such licenses; that is to say, a list of such
as are granted on or after the first day of September and before the
first day of May following, shall be returned on or before the tenth
day of the said month of May; and a list of such as are granted on
or after the first day of May and before the first day of September
following, shall be returned immediately after the first day of
September. Such lists shall specify the date of each license, for what it
was granted, the name of the person to whom granted, the amount
of the tax, to whom paid, and the data upon which the tax was
assessed. For every certificate delivered by a commissioner to a
person desiring, or who ought to obtain a license, the commissioner shall
be entitled to a fee of one dollar for each license, unless such license
be refused by the court; which fees shall be paid to him by the person
to whom the license shall be granted." 106. The fifty-sixth section of chapter thirty-eight of the Code
(edition of eighteen hundred and sixty) is hereby amended and
re-enacted so as to read as follows: Commissions for collecting license tax "§56. Every sheriff, or person receiving taxes on licenses under
this chapter, shall be allowed a commission of one per centum for
their collection on the first five thousand dollars, and one-half of one
per centum upon any excess over that sum; and if he shall punctually
pay the same into the treasury, within the time prescribed by law, he
shall be allowed an additional compensation of one per centum of
the first five thousand dollars, and one-half of one per centum on
any excess over that sum." 107. The fifty-ninth section of chapter thirty-eight of the Code of
Virginia (edition of eighteen hundred and sixty) is hereby amended
and re-enacted so as to read as follows: Suits to recover penalties, when and how instituted Form of proceedings When defendant in custody may give bond for his appearance Where bond filed "§59. Such action of debt may be instituted at any time within
five years after the offence was committed, and shall be for the
maximum penalty prescribed, and for each violation of any of the laws
and prohibitions contained in this act or the thirty-eighth chapter of
the Code of Virginia (edition of eighteen hundred and sixty). In
the action of debt, bail shall be required as a matter of right; and
if deemed necessary, an attachment may issue without the affidavit
and bond required in other cases, either before the institution of a
suit or during the pendency of the same. A declaration shall be
filed, but no orders or pleadings at rules shall be necessary, and no
exceptions shall be allowed to the declaration for any defect or want
of form. If the offence is not sufficiently stated, the court shall
require, under such rules as it may adopt at any time before a verdict
may be rendered thereon, a full and explicit statement of the offence.
In all such proceedings, the court shall render judgment according
to the very right of the case. In case the defendant be arrested and
in custody for want of bail, he may, at the time of arrest, or at any
time before a judgment be rendered in the action, give bond with
sufficient security, in a penalty equal to the penalty sued for, to the
officer making the arrest, or to the clerk of the court wherein the
action was instituted. Such bond shall be payable to the
commonwealth, and shall be conditioned for the appearance of the party to
answer the action, and to abide by and satisfy the judgment of the
court. Upon the execution of such bond the defendant shall be
discharged from custody. The bond shall be returned to and filed with
the clerk in the papers of said action. No officer shall be entitled to
the payment of any fees out of the treasury for services rendered in
any proceedings herein authorized. In all cases of conviction under
this act, a fee of ten dollars to the commonwealth's attorney shall be
taxed in the bill of costs." When and how collectors may appoint deputies 108. Whenever the auditor of public accounts shall hereafter
appoint a collector of taxes under the ordinance of the Virginia
convention, number sixty-five, entitled an ordinance providing for the
appointment of the commissioners of the revenue and collectors of
taxes in certain cases, and providing for the absence of the auditor
of public accounts, passed June twenty-sixth, eighteen hundred and
sixty-one, it shall be lawful for such collector to appoint deputies in
the same manner that deputy sheriffs are by law appointed, who shall
possess all the powers which are now exercised or possessed by
deputy sheriffs in the collection of taxes, militia lines, county levies
and poor rates, and shall be subject to the same liabilities and restrictions
which appertain to deputy sheriffs, and the principal shall be
liable for his official acts as such, and such deputy collector shall be
a resident of the county for which he is appointed. What confederate notes receivable for taxes 109. The act entitled an act authorizing the receipt of Confederate
treasury notes in payment of taxes and other public dues,
passed March twenty-second, eighteen hundred and sixty-two, shall
be and the same is hereby amended and re-enacted so as to read as
follows: "Confederate States non-interest bearing notes of the denomination
of, or over five dollars, dated and issued on and after the first
day of April eighteen hundred and sixty-three, shall hereafter be
receivable in payment of taxes and other public dues to the state." Preceding section to be published 110. The auditor of Public accounts shall cause the preceding
section to be published in at least five newspapers in the city of
Richmond, and in the papers of the cities of Lynchburg and Petersburg,
and in the towns of Danville, Staunton and Wytheville, for at
least four weeks. 111. The fourth section of chapter thirty-six of the Code (edition
of eighteen hundred and sixty) shall be and the same is hereby
amended and re-enacted so as to read as follows: When taxes not to be distrained for When taxes may be distrained for Liability of sheriff "§4. No distress shall be made for taxes or levies, where the
sheriff or collector has had more than two years to collect the same,
unless it be for taxes returned delinquent, and sent out by the
auditor for collection, as provided by law. But a sheriff or collector of
a former term may, notwithstanding the expiration of his term of
office, by himself or by his deputies, have the same powers of
distress and sale as he possessed before said term expired; and which
right of distress and sale shall continue for the term of two years
from the time such right first accrued; but no deputy shall be
permitted to qualify for such collections after the principal's office has
expired. And it shall be lawful for a sheriff or collector to receipt
for, and collect by distress, within said two years, any taxes or fees
remaining unpaid to his predecessor. Such sheriff shall be liable to
his predecessor, or his personal representative, for the taxes and fees
collected, in the same manner he is liable for clerks' fees collected
by him." Lists of slaves escaping to enemy 112. Commissioners of the revenue for each district, in taking
lists of the personal property in the several counties, cities and towns
of this commonwealth, shall enquire into and ascertain, as far as
practicable, the number of all slaves that have escaped to the enemy
during this war, and have not been recovered, and make a return of
such lists to the auditor of public accounts, with the names, sexes
and ages of such slaves, and the names of the owners thereof; to be
filed and preserved in the office of said auditor. No license to issue to aliens Exception 113. That no license under this act shall be issued to any alien,
except as provided in the act passed March thirty-one, eighteen
hundred and sixty-two, entitled an act defining the persons who may
obtain license, and except as to such aliens as shall not, on account
of being aliens, have claimed exemption from service in the army of
the Confederate States: and no alien who has claimed exemption as
such, from service in the army of the Confederate States, shall act
as an agent for any citizen of this state licensed under this act. Repealing clause 114. Chapter one, entitled an act imposing taxes for the support
of government, passed March twenty-seventh, eighteen hundred and
sixty-two, shall be and the same is hereby repealed, so far as the
same is not herein before re-enacted. Commencement 115. This act shall be in force from its passage. Taxes appropriated 1. Be it enacted by the general assembly, that the public taxes
and arrears of taxes due prior to the first day of October eighteen
hundred and sixty-three, and not otherwise appropriated by law,
which shall come into the treasury prior to the first day of October
eighteen hundred and sixty-three, shall constitute a general fund
to be appropriated for the fiscal year to close on the thirtieth day
of September eighteen hundred and sixty-three, as follows, videlicet: Salary of clerk of sinking fund To pay the salary of the secretary to the commissioners of the
sinking funds, three hundred dollars. General assembly To pay the per diem, mileage, and other expenses of the general
assembly, incurred in the session of September eighteen hundred and
sixty-two, forty-two thousand dollars. General assembly To pay the per diem, mileage, and other expenses of the general
assembly, incurred in the same session, in October eighteen-hundred
and sixty-two, and the session commencing in January eighteen hundred
and sixty-three, sixty-five thousand dollars. Elections To pay expenses of comparing polls in sundry elections, one thousand
dollars. Judges To pay salaries and mileage of judges and other officers of the
civil government, one hundred and eleven thousand dollars. Prisoners, jurors, &c. To pay for arrest and support of prisoners, pay of jurors, witnesses,
as provided by law, sixty thousand dollars. Slaves condemned To pay for slaves condemned and executed, or sentenced to or reprieved
for sale and transportation, twenty-five thousand dollars. Expenses of, to penitentiary To pay expenses for bringing condemned slaves to penitentiary,
eight hundred dollars. J. W. Hancock To pay Joseph W. Hancock, a judgment for the value of his
female slave named Amanda, sentenced by the judgment of the county
court of Chesterfield to sale and transportation, seven hundred and
ninety dollars. Convicts, &c. To pay for subsistence and other supplies for the support of
convicts and transports in the penitentiary, fifty thousand dollars. Mileage to officers and guards To pay mileage to officers and guards, and expenses of convicts,
in transporting convicts from the place of conviction to the penitentiary,
five thousand dollars. Penitentiary To pay the salary of the superintendent of the penitentiary, his
assistant keepers, clerk, surgeon, and allowance to directors, eight
thousand dollars. Records court of appeals To pay for printing records of the court of appeals and district
courts, four thousand dollars. Contingent expenses of courts To pay contingent expenses of courts, sheriffs, clerks and other
officers of the courts, fuel, stationery, &c., twenty thousand dollars. Militia To pay the expense of the militia establishment, to brigade inspectors,
adjutants, clerks, musicians, &c., ten thousand dollars. Adjutant general To pay the salary of the adjutant general and his clerk, three thousand
two hundred dollars. Annuity to Virginia military institute To pay the annuity for the annual support of the Virginia military
institute, thirteen thousand five hundred dollars. Military contingent fund To pay expenses chargeable to the military contingent fund, under
an act to organize a military contingent fund, passed March fifteenth
eighteen hundred and sixty-two, fifty thousand dollars. Public guard To pay officers and privates, for rations, clothing and other allowances
to the public guard, and ordinance sergeant at the military
institute, including temporary quarters, sixty thousand dollars. Interior guard at penitentiary To pay allowances to the interior guard at the penitentiary, two
thousand eight hundred dollars. Transportation of arms To pay for the transportation of arms collected and distributed,
eight hundred dollars. Commissioners of the revenue To pay the commissions and other fees of commissioners of the
revenue, and for lists of taxable property, and to clerks of courts,
for examining commissioners' books, eighty thousand dollars. Central lunatic asylum To pay for support (in addition to the pay patient fund) and
transportation of patients to the Central lunatic asylum, sixty-five
thousand dollars. Eastern lunatic asylum Robert Saunders & al To pay for support (in addition to the pay patient fund) and
transportation of patients to the Eastern lunatic asylum, forty-eight
thousand dollars; and also the sum of three hundred and twenty-four
dollars and thirty-seven cents--of which sum one hundred and
twenty-six dollars shall be paid to Robert Saunders, and one hundred
and twenty-six dollars to Edward H. Lively, for the hire of their
servants for the year eighteen hundred and sixty-two--and to
William H. Peirce, an officer, for services, the sum of seventy-two
dollars and thirty-seven cents, balance due him for eighteen hundred
and sixty-two. William M. Hume To pay to William M. Hume, sheriff of Fauquier county, or his legal
representative, seventy-three dollars and sixty cents, that being the
amount to which he is entitled by law for conveying a lunatic from
said county of Fauquier to the asylum at Williamsburg, which said
amount is to be deducted from the appropriation to said institution
for the fiscal year ending September thirtieth, eighteen hundred and
sixty-two. Lunatics in county jails To pay expenses, &c. of lunatics confined in county jails, four
thousand dollars. Deaf, dumb and blind To pay the support of the deaf, dumb and the blind, twenty-five
thousand dollars. Pensions To pay pensions allowed by law, four hundred and thirty-two
dollars. To pay claims chargeable on the civil contingent fund, to be
allowed and certified by the executive, one hundred thousand dollars. Civil prosecutions To pay expenses of civil prosecutions, eight thousand dollars. Public warehouses To pay for services of commissioners of public warehouses, one
hundred and fifty dollars. Governor's house To pay for repairs to the governor's house, to be paid upon the
certificate of the superintendent of public building, five hundred dollars. CapitolON LICENSES.
Ordinaries.
Private entertainment.
Cook shops and eating houses.
Bowling alleys.
Billiard tables.
Page 13Bagatelle tables.
Livery stables.
License to distill or rectify ardent spirits.
Page 14Merchants.
Merchants' permission to sell ardent spirits.
Page 15Merchant tailors and others.
Commission merchants.
General auctioneers.
Page 16Negro auctioneers.
Real estate auctioneers.
Common crier.
Page 17Sample merchants.
Telegraph companies.
Patent rights.
Medicines.
Book agents.
Page 18Agents for renting houses.
Agents for hiring negroes.
Stallions.
Theatrical performances.
Refreshments in theatres.
Sales of ardent spirits in a theatre.
Page 19Public shows, circuses and menageries.
Manufacturers of porter, ale and beer.
Sale of porter, ale and beer.
Brokers.
Page 20Insurance companies.
Physicians and others.
Daguerreian artists.
Horses, mules, &c. sold for profit.
Carriages, buggies and other vehicles.
Page 21Slaves bought or sold for profit.
Barbers.
Hawkers and peddlers.
To whom not to be issued.
Licenses to miners and manufacturers.
Page 22
Page 23
GENERAL PROVISIONS.
Tax on corporations.
Page 24When tax tickets to be made out by commissioners.
Penalty for failure to obtain license.
Limitation of license.
Where licensed privilege to be exercised.
When forms for tax payers to be furnished.
Market value of stocks to be taxed.
Page 25When double tax to be imposed.
Deduction, from commissioner's compensation.
Slaves and similar subjects, how taxed.
Value of lands and lots generally not to be changed.
Page 26When the value of lands and lots may be changed.
Redress against new assessments.
When agricultural productions are to be taxed.
Page 27Domestic manufactures, how taxed.
Licenses, how granted; prohibition of the sale of ardent spirits, &c.
Effect of the change of the name of a firm.
Page 28Insolvents, how collected.
License to a sutler or other person to sell goods, &c., within or near
to a military encampment.
License to a merchant who is a beginner.
Page 29Population of counties, cities and towns, how estimated.
Banks, insurance and other companies, when and what to report
to auditor of public accounts.
Personal property exempt from taxation.
Page 30
Sheriff's commissions on taxes other than license taxes.
Page 31Commissioner's compensation other than fees.
List for sheriffs, auditor and clerk of court; commissioner's fees, by
whom payable.
Page 32Commissions to sheriffs and collectors.
Penalties, how recoverable.
Page 33Deputies of collectors may be appointed.
Confederate treasury notes receivable in payment of taxes.
When taxes may be distrained for.
Page 34Commissioners to ascertain the number, &c. of all slaves that escape
to the enemy.
Repealing clause.
CHAP. 2.--An ACT appropriating the Public Revenue for the fiscal year
1862-3.
Passed March 28, 1863.
Page 35
Page 36