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An Act imposing taxes for the support of the government. 1852 19 (1852.11)

handle is hein.slavery/ssactsva0695 and id is 1 raw text is: TAXES. ,Bowling saloons atid.alleys. 44. The comimissioner, in assessing taxes o 'bowling saloons and al- Bowling alleys, loys, shall assess a tax on each and ovary alloy, where there' are more how asssd. than one in the same saloon. Fees c(t commissioners of the revenue. 45. A commissioner of the revenue shall be entitled to n fee of fifty Fces of commis. cents for every license or transfer of license he may issue, to be paid by stoner. the person obtaining the same. Auditor to farnish forms, and give instructions. 46. It shall be the duty of thd auditor of public accounts to prepare, Formn furnished and forward to the commissioner of the revenue, printed forms for the by auditor. land and property books; andalso for lists of taxable subjects, required to be furnished by the comnissioners to persons churgeablu with taxes ; and he shall also, by letter or printed circular, give such instructions to Instructions, said comnmissioters, in respect to their duties, its to him shall seem judi- cious; and if any commissioner shall refuse to obey anty such instruc- Penalty for die teons, he shall forfeit a sum not less than ten nor more than thirty dollars. obeying instruc- Improvements on lots in cities and towns. 47. The commissioner of the revenue shall nssess and add, to the fee Lo.. In citiesad simple value of improved lots in cities anti towns, the value of any build- towns, how aU- ing omitted by the assessors, and of any building erected on such lots Sesed. since the last assessment; and shall in other respects correct the land books, in conformity with the provisions of sections thirty-three, thirty- Code pp. four, thirty-five, thirty-six and thirty-seven of chapter thirty-five of the 18m, 184. Code of Virginia. Commissioners to report when no liceises are issued. 48. I case no licenses have been issued by a commissioner of the re- Commissioners veattc, he shall report the fact to the auditor of public accounts at the to re.port when times prescribed by this act for the reporting of licenses issued. Issued. Acts repealed. 49. The act entitled an act concerning commissioners of the rove- Acts repealed. nue, passed April twenty-fourth, eighteen hundred and fifty-two; the ScActa 1852, pp. net entitled an act to add to and amenmd the provisions of the act passed 3' 1 April twenty-fourth, eighteen hundred and fifty-two entitied an act con- Cerning commissioners of the revenue, passed May twenty.fourth, eigh- teen handred and fifty-two; the act entitled an act anthorizing tile is- suing of licenses in certain cases, passed June fifth, eighteen hundred and fifty-two; the act entitled ,an act concerning commissioners of the rave- Sea Act. 1850. nue, and for other purposes, passed March twenty-ninth, eighteen hun- p. 7. dred and fifty-one, except the twelfth, thirteenth, fifteenth and sixteenth sections thereof, are hereby repealed. Provisions of the Code repealed. 50. The third, fourth, nineteenth, thirty-eighth, thirty-ninth, fortieth Parts of Code ro- and forty-third sections of chapter thirty-five of the Code of Virginia; peeled. time sections of said chapter front the forty-seventh to the sixty-fifth, in- Soe Code pp. elusive; the eighth, twenty-seventh, twenty-eighth, thirty-fifth, thirty- 170, 184,11. le6,2.07, 2I0, 11, sixth, thirty-ninth and fortieth sections of chapter thirty-eight of said 28,214. Code; and the fifth section of chapter thirty-nine of said Code, are hereby repealed. 51. This act shall be in force from its passage. Commencement CHAP. 8.-An ACT imposing taxes ror the support of government. Passed April 7, 1853. 1. Be it onacted by the general assembly, that there shall be levied sea anta. and collected, on the persons and subjects mentioned in the act of assem- bly passed on the seventh day of April eighteen hundred and fifty-three, entitled an act concerning the assessment and collection of tile public reve- nue, the taxes following, to wit: On all lands and lots, with the im- Tax on lands. provemeuts thereon, not exempt from taxation, twenty cents on every

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