About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

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-

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most