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An Act imposing taxes for the support of government. 1839 3 (1839.1)

handle is hein.slavery/ssactsva0538 and id is 1 raw text is: ACTS
OF
A PUBLIC AND GENERAL NATURE.
PART I.
CHEAP. 1.-An ACT imposing taxes for the support of government.
(Passed April 4, 139.)
1. Be it enacted by the general assembly, That the public taxes Taxes for 1839.
for the year eighteen hundred and thirty-nine shall be as follows, to
wit' On lands, (except such as are exempted by law from taxation,) On lands.
for every hundred dollars value thereof, (agreeably to the act for
arranging the counties into districts for the election of senators,
and for equalizing the land tax, passed February the eighteenth,
in the year eighteen hundred and seventeen, and the act further
to amend and explain the act, entitled, ' an act for arranging the
counties into districts for the election of senators, and for equalizing
the land tax,' passed March the first, in the year eighteen hun.
dred and nineteen,) ten cents; for all houses and lots in any city, Houes and Iota
borough or town, (except such as are exempted by law from taxa- In towns.
tion,) two and an half dollars for every hundred dollars yearly rent
or.annual value thereof; for all houses and lots in any city, bo.
rough or town, (except such as are exempted by law from taxation,)
improved, and not rented or occupied, and for all unimproved lots
as aforesaid, ten cents for every hundred dollars value thereof,
agreeably to the above cited acts for arranging the counties into
districts for the election of senators, and for equalizing the land
tax; for every slave above the age of twelve years, (except such as siaves,
have been or may be exempted in consequence of age or infirmity
by the respective county and corporation courts,) thirty cents; for nones,.
every stallion or jackass, twice the price at which such stallion or
jackass covers a mare by the season; and when the services of
such stallion or jackass is charged for not in money, but in pro-
visions or other commodities of value, then twice the alternative
value of such property in money, such value to be fixed by the
commissioner of the revenue; for all other horses, mares, asses,
mules and colts, eight cents each ; for every riding or pleasure car- Carriages.
riage, stage wagon, jersey wagon or carryall, and harness belong-
ing thereto, one per centum on the value thereof, to be ascertained
by the commissioner of the revenue in the manner prescribed by
law: Provided, That not less than two dollars shall be paid on
each four wheel riding or pleasure carriage and harness, and not
less than one dollar on each stage wagon, jersey wagon or carryall
and harness, and not less than fifty cents on each two wheel riding
or pleasure carriage and harness.

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