HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.
![handle is hein.slavery/ssactsva0673 and id is 1 raw text is: GENERAL ACTS.
PART I.
CnAP. .-An ACT imposing taxes for the support of government.
[Passed Mlarch 17, 1851.]
1. Be it enacted by the general assembly, That there shall bo levied and Additional taxes
collected, in addition to the taxes now imposed by law, oil the fol- on land and lots.
lowing subjects, to wit: Oil tracts of land, two cents for every hundred
dollars value thereof; on improved lots in any city or town, occupied by
the proprietor, or rented or leased out, forty-eight cents for every hundred
dollars of yearly rent or value thereof; on lots in any city or to%vn, which
are unimprovod, or which, though improved, are neither occupied by the
proprietor nor rented or leased out, two cents for every hundred dollars
value thereof; on every slave above the age of twelve years, except On slaves and
such as may be exempted by a county or corporation court, six cents; hors s.
on every horse, mare, mule, ass or colt, (other than a stallion or jackass
lot to mares,) two cents.
Licenses.
2. On a license to a merchant or mercantile firm, when a specific tax 'raxe on mar.
is to be paid, five dollars; and when the tax is in proportion to the sales, chanta' licenses.
if they are under twenty-five hundred dollars, two dollars; if twenty-
five hundred dollars and under five thousand dollars, three dollars; if
five thousand dollars and under ten thousand dollars, five dollars; if ton
thousand dollars and under fifteen thousand dollars, six dollars ; if fifteen
thousand dollars and under twenty thousand dollars, seven dollars; if
twenty thousand dollars and under thirty thousand dollars, nine dollars;
if thirty thousand dollars and under fifty thousand dollars, fifteen dollars;
if fifty thousand dollars and under soventy-fivo thousand dollars, twenty
dollars; if seventy-five thousand dollars or more, ti~onty-fivo dollars;
and in every case in which the license to a merchant or firm includes
permission to sell by wholesale and retail wine, ardent spirits, or a mix-
ture thereof, an additional tax of thirty-five dollars; and if to sell by re-
tail only, five dollars.
On Licenses to Auctioneers.
3. And when the tax is in proportion to the sales, if the sales are over Taxes on licenses
five thousand dollars and under toll thousand dollars, five dollars ; if ten to auctoneers.
thousand dollars and under twenty-five thousand dollars, fifteen dollars;
if twenty-fivo thousand dollars and under fifty thousand dollars, twenty
dollars; if fifty thousand dollars and under seventy-five thousand dol-
lars, twenty-five dollars; if seventy-fivo thousand dollars and under one
hundred thousand dollars, thirty-five dollars; if one hundred thousand
dollars and under one hundred and fifty thousand dollars, fifty dollars;
if one hundred and fifty thousand dollars and under two hundred thou-
sand dollars, seventy-five dollars; if two hundred thousand dollars or
more, one hundred dollars: Provided, That auctioneers who deal exclu- On auctioneers
sivoly in stocks shall pay a tax of one hundred and fifty dollars only. d only in
4. To persons dealing or ofl'ering for sale or barter coaches, carriages, Tax ondealers in
buggies, gigs, or carryalls, the product or manufacture of any state other carriages.
than Virginia, if in a town where the population does not exceed threp
thousand, fifty dollars; if the population exceeds three thousand, ton
dollars for each additional thousand above that number, and at that rate ;
but the specific tax shall in no case exceed one hundred and fifty dollars.](ViewImageLocal?handle=hein.slavery/ssactsva0673&div=1&collection=&method=preview&ext=.png&size=3)