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An Act appropriating the public revenue. 1845 8 (1845)

handle is hein.slavery/ssactsva0596 and id is 1 raw text is: 8                              Taxes.-Appropriaions.
Tax an collateral  6. Be it further enacted, That all estates inherited by, or devised
Inheuitances.  or bequeathed to any other person or persons (or incorporated bodies)
than a father, mother, sister, brother, husband, wife, child, or lineal
descendant, shall be subject to a tax of two per centum on every hun.
dred dollars of the clear value of such estate, to be ascertained, col.
lected and accounted for in the mode prescribed by law.
Tax on deeds.  7. And be it further enacted, That there shall be collected and
paid upon every deed which is admitted to record, to be paid
by the person or persons for whose benefit tile same is presented
On probata of  for registry, a tax of fifty cents; upon the probat of any will, or
wilts or letters of the grant of letters of administration on the estate of every tes-
administration. tator or intestate, in any court of record in this commoawealth, ex-
cept where such estate shall be committed to the sheriff or other
On bridres or  officer, fifty cents; upon every tollbridge or ferry, (except such as are
ferries.    held by joint stock companies,) where the yearly rent or value thereof
exceeds one hundred dollars, one and a half per centum upon such
On printing  excess of yearly rent or value; upon every printing press of news-
presses at news- papers, twice the amount charged per annum for a subscription to the
highest priced paper that may issue from such press: Provided how-
Subjecte exempt ever, That no press shall pay a higher tax than ten dollars: And
front taxation, provided also, That nothing in this act contained sahl be so con-
strued as to impose any tax upon any subject exempted from taxation
in the act, entitled an act prescribing the mode of ascertaining
certain subjects of taxation, passed the twenty-eighth day of March,
eighteen hundred and forty-three, or in any other act.
raxon salarleso  8. And he t further enacted, That the tax herein provided to be
owicer of govern- laid upon the salaries of the officers of the state government, shall
ment, how to bo
collected,  be deducted by the auditor of public accounts quarterly, or at such
periods as said salaries may become due and payable; in like man-
ner the second auditor shall deduct the amount of tax on all salaries
payable through his office; and the commissioners of the revenue in
listing taxable subjects are hereby directed to omit all such salaries
in their lists.
Sheri', in m-  9. Be it further enacted, That it shall be the duty of the sheriff
king tax bills to in each county of the commonwealth to make out in his tax bills se-
discriminate bec
tween state tax, parate heads of account, stating the items of state tax under one
county and  head, the county levy under another, and the parish levy under a
ly       third, so as to shew distinctly the amounts respectively levied by the
general assembly, by the county court, and by the overseers of the
poor.
Commencement.  10. This act shall be in force from tile passing thereof.
CuAp. 2.-An ACT appropriating the public revenue.
[Passed February 2B, 1846.]
General fnd.  1. Be it enacted 1'y the general assembly, That the public taxes
and arrearages of taxes due prior to tile first day of October last, and
not otherwise appropriated, and all other branches of revenue, and all
public moneys not otherwise appropriated by law, which shall come
into the treasury prior to the first day of Octobei next, and the sur-
plus of all appropriations heretofore made, shall constitute a general
Appropriation.to fund, and be appropriated as follows, to wit: To the expenses of the
general assem- general assembly, eighty thousand dollars; to the salaries and allow-
15aries of om- ances to the officers of civil government, eighty-three thousand dol-
cers.
Commissioners lars; to commissioners of tile revenue and clerks for examining corn-
and clerks.  missioners' books, thirty-two thousand dollars; to defray criminal
Crintinalcarges. charges, including the expenses of guarding jails, thirty-four thou-
Interest on pub- sand dollars; to pay the interest on certain certificates of public debt,
lie debt.

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