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An Act imposing Taxes for the Support of Government. 1863 3 (1863.1)

handle is hein.slavery/ssactsva0809 and id is 1 raw text is: PUBLIC OR GENERAL ACTS. CAlP. 1.-An ACT imposing Taxes for the Support of Government. rassed March 28, 1863. Be it enacted by the general assembly, that the taxes on the per- sons 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. 1. On tracts of lands and lots belonging to any person, firm, con- Tax on lands pany or corporation, with the improvements thereon, not exelfpt from taxation, one per centuni on the assessed value thercof Personal property. 2. On all the personal property (except property owned and not On personal hired or impressed by the confederate government), moneys and sol- nd credis vent credits, as dJefined in this section, including all capital, personal property and moneys ofincorporated joint stock companies (other than rail road, canal or turnpike companies), and all capital investeol, used or employed in any manufactuiing, trade or other business, one per coutur on the assessed value thereof. But property thmeise taxed, What exempted and property from which any income is derived, or on the capital in- vested in any trade or business, in respect to which a license so taxed is issued, certificates of stock, moneys and personal property that consti- tute part of the capital of any bank, savings institutions and insurance companies shall not he listed under the provisions of this section. The word moneys shall be construed to include not only gold, Alone , what silver and copper coin, but bullion and bank notes, and confederate Includ diln and state treasury notes, and county and corporation notes. The Credits, how word credits shall be construed to mami all bank, state or cor- construed poration stocks, claims or demands. owing or coming 6 any per- son, whether due or not, and whether payablb in money or other thing, after deducting therefrom all bona fide debts duo by such per- son as principal debtor.' Money and credits in any state of the Con- Aoneys and federate States, or in any other country, owned by any resident of teby whotr federate S~ ~tates, by whrdlsnom 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 How value W-. or credits, the commissioner shall examine the person on oath, if to certalood bb found; if not found, shall 'assess'the same upon the bes informa-

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