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An Act imposing taxes for the support of government. 1855 11 (1855)

handle is hein.slavery/ssactsva0707 and id is 1 raw text is: TAXES.

performed his duties in rcference to the assessment of property and
icenses, within the time prescribed by law, or call show, to the satis-
faction of the auditor of public accounts, a strong and sufficient reason
for his delay; but in every such ease, the said delay, and the reasons for
excusing thI same, shall le reported to the governor.
17. 'The costs of all motions or applications to court to correct erro- costs forerro.
neous assessments of property shall be paid, at the discretion of the ncous asoe$$.
court, by the commissioner making suell assessment, where it is ad- meet'
judged to be erroneous, and judgment shall be given and execution
issued therefor.
18. All laws and parts of laws inconsistent with the provisions of Wpealingclause.
this act are hereby repealed.
19. The rates of compensation hereby allowed to tile sheriffs and itata or pay not
commissioners of the revenue shall not apply to aty portion of the reve- tor ay
nue collected in the present fiscal year from the taxes assessed in theo
year eighteen hundred and fifty-five.
20. This act shall be in force from its passage.                Commencement
CHAP. 9.-An ACT imposing taxes for the support of government.
Passed March is, 1856.
1. Be it enacted by the general assembly, that there shall be levied Acts 1859-3,
and collected on the persons and subjects imnctioncl in the act of assent- P. 9 to 19.
bly passed on the seventh day of April eighteen hundred and fifty-three,
entitled an act concerning the assessment and collection of the public
revenue, the taxes following, to wit:
On all lands and lots, with the improvements thereon, not exempt Tax on lands.
from taxation, forty cents on every hundred dollars value thereof; and What Included
herein shall he included all lands and lots, with the improvements there- theretn.
on, not exempted from taxation, of incorporated joint stock companies,
savings institutions and insurance companies.
2. On all the personal property, moneys and credits required by the On personal pro.
said act to be listed, and not exempt front taxation, excelt slaves over party, moneys
twelve years of ago, forty cents on every hundred dollars value thereof; and credits.
and herein shall he included all the capital invested or used in, nilly inanu- What Included
facturing business, or invested or employed in any trade or btsiness, ex- and w hatox-
copt agricultural, for which no license is required, and all the lersoa epted.
property and moneys of incorporated joint stock companies, except tile
moneys and personal property that constitute part of the capital of the
banks, and except the moneys and personal property of savings istitu-
tions and insurance companies which have declared dividends within one
year preceding the first day of February.
3. On c-cry slave over twelve years of age, one dollar and twenty Slaves overl1
cents; and herein shall be included all slaves over twelve years of age, gears: ..
owned or hired by ally company, institttion or person w hatsoever. Onl Free aroes.
every male free negro between twenty-one and fifty-five years of nge,
one dollar. Ott every white male inhabitant who has attained the age vhite males.
of twenty-one years, eighty Cents.
4. On the interest or profit which may have been received by aly Profits on public
person or converted into principal, so as to become ain interest bearing bonds.
subject, or otherwise appropriated, within the year next preceding the
first day of February of each year, arising front bonds and certificates of
debt of this or any other state or country, or of any corporation created
by this or any other state, six and two-thirds per centum.
5. Oul the dividends declared within the ye,' preceding the first day Dividends of
of February by savings institutions and insurnnc J companies, to Ito paid sangs anks
by such institutions and companies respectively, six and two-thirds per com paies.
cOntum.
G. Ott the income or fees received during the year ending time first (lay On Incomes.
of February of each year, in consideration of the discharge of anmy office Executions.
or employment in the service of the state (other than that of an officer
receiving a salary out of the treasury) or in consideration of the dis-
charge of any office or employment in the service of any corporation,
or in the service of aty company, firm or persot, except where the ser-

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