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An Act concerning the assessment and collection of the public revenue. 1852 9 (1852.11)

handle is hein.slavery/ssactsva0694 and id is 1 raw text is: PUBLIC OFFICERS.-ASSESSMVNT OF 'PROPERTY. voting therein shall be such places therein as have been designated and established for elections by the commissioners appointed to lay off said districts. 2. This act shall be in force from its passage. Commencement CHAP. 6.-An ACT to amend the second section of the act entitled an act concerning officers elected by joint vote of tile two houses of the general assemibly. Psed December 18, 1853. 1 Be it enacted by the general assembly, that tile second section of see Sessions the act entitled an act concerning offlicers elected by joint vote of tile Acts 1852, p. 27. two houses of the general assembly, shall be amended and ie-onacted so as to read as follows: § 2. The term of office of each of them shall commence on the Term of ofrace;. second day of January, and continue two years, and afterwards until cmndement and duration a successor shall be qualified according to law. thereof. 2. This act shall be in force from its passage. Commcncement CirAP. 7.-An ACT concerning the assessment and collection of tio public revennei. Posed April 7, 1853. Be it enacted by the general assembly, that the following, in addition to tile enactments of the Code of Virginia, not hereinafter repealed, shall be permanent provisions of the revenue laws of the commonwealth: Property to bc listed for taxation. 1. All property within this state, and the moneys and credits of per- Property to b sels residing therein, except such as is hereinafter expressly o::rnlpted, listed for taxa. shall be entered on the list of taxable property, and be subject to taxa- tion. The word 1 moneys shall include not only gold, silver and copper Term moneys In- coins, but bullion and bank notes. The word credits shall be coil- cludes what. strued to mean all claims and demands owing or coming to any person, Credits, whet. whether duo or not, and whether payable in money, tobacco or other thing; and where payable in anything other than money, its present probable value ii money shall be listed. Real estate exempt front taxation. 2. All real estate, used for divine worship, or as public burying-grounds; Real estate or belonging to any county, city or town, and used for public purlpses, exeIpt. and not held or leased out for profit; or belonging to colleges, free schools and incorporated academies, and nsed for college or school pur- poses ; or to the University of Virginia; to the Virginia military insti- tute ; to the Institution for the education of the deaf and dumb and the blind ; to the Eastern and Western luInatic asylums; to orphan asylums ; exclusively to the commonwealth; and all such estate used exclusively for tie safe keeping of fire engines, and for the meeting of fire compa- nies, whether owned by a fire company or by a city or town, shall be exempt from taxation. Tle words real estate, in this act, shall in- Rcalesttewhait elude nil prol-erty and fixtures required to be assessed and entered on tile land books by existing laws. Personal property exempt froin taxation. 3. All personal property described in this section, and to the extent Personal proper- heres limited, shall be exempt from taxation; that is to say: The house- ty cxcmlt. hold and kitchen furniture used in a licensed ordinary, house of enter- tainmnont or private boarding-house, and belonging to tie keeper thorcof. All books, apparatus and furnitnro belonging to colleges, free schools and incorporated academies, and tsed for college or school purposes; to the Unuversity of Virginia; to the Virginia military institute; to the Institition for the education of tile deaf and dumb and the blind ; and to the Eastern and Western 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 extiu- guishment of fires. All books, family portraits and picturep, and

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