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![handle is hein.slavery/ssactsva0423 and id is 1 raw text is: PART I.
CONTAINING ACTS OF A PUBLIC AND GEkRM, ' AT* E.
CHAP. .--An act imposing taxes for the support of governnle '
[Passed March 21st, 1W32.]
1. Be it enacted by the general assembly, That the public taxes Taxes for M.
for the year eighteen hundred and thirty-two,.shall be as followi,
viz : on lands, for every hundred dollars value thereof, (agreeably On lands.
to the act for arranging the counties into districts for tie election
of senators and for equalizing the land tax,'! passed February the
eighteenth, one thousand eight hundred and seventeen, and the act
further to atfiind and explain the act entitled ' an act for arran-
ging the counties into districts for the election of senators and for
equalizing the land tax, passed March the first, one thousand
eight hundred and nineteen,) eight cents; for all houses and lots louco, and lots
in town, two dollars (br every hundred dollars of yearly rent or all- in towns.
nual value thereof; for all houses and lots improved and not rented
or occupied, and all unimproved lots in any city, town or borough,
eight cents for every hundred dollars value thereof, agreeably to tile
above recited acts for arranging the counties into districts for the
election of senators and for equalizing the land tax; for every slave niae.
above the age of twelve years, (except such as have been or may
be exempt in consequence of age or infirmity, by the respective
county and corporation courts,) twenty-five cents; for every stallion lloms,ses,&o.
or jack ass, twice the price at which such stallion or jack ass covers
a mare by the season ; for all other horses, mares, asses, mules and
colts, six cents; for every ordinary license or license to keep a Osdlnarlos and
house of public eitertainient there shall be paid a tax of no less house, of private
than eighteen dollars, and if the annual rent or value of such ordi- nstertaiuno .
nary, (to be assessed by the commissioner of the revenue,) shall ex-
ceed two hundred dollars an additional tax shall be paid at the rate
of seven per centum on such excess of annual rent or value; for
every license to keep a house of private entertainment which shall
be situated in some city, town or borough or within eight hundred
yards actual distance of some public road or highway there shall
be paid a tax at the rate of five per centum on the annual rent or
value of such house of private entertainment, without reference to the
value of the building, such annual rent or value to be ascertained by
the commissioner of the revennu : Provided, however, That if any
house of private entertainment, as such, shall be of less annual value
than fifty dollars, not more than two dollars shall b6 charged for. such
license; all boarding houses in any city, town or borough, where on boardinghou.
boarders are received and entertained for a shorter period than one
month, shall be classed with houses of private entertainment, and
the keepers or proprietors thereof shall pay the tax 'imposed on
houses of private entertainment, any thing in any former law to.
the contrary notwithstanding; for every riding or pleasure carriage, carriages.
stage-wagon, jersey-wagon and carryall, and harness belonging
thereto, one per centum on the value thereof, the value thereof to](ViewImageLocal?handle=hein.slavery/ssactsva0423&div=1&collection=&method=preview&ext=.png&size=3)