An Act to amend and reenact § 46.1-299, as amended, of the Code of Virginia, relating to devices signalling intention to turn or stop and rules therefor.
Volume 1968 Law 99
Volume | 1877/1878 |
---|---|
Law Number | 40 |
Subjects |
Law Body
Chap. 40.—An ACT for the relief of the conference of St. Mary of
the society of St. Vincent of Paul, in the city of Alexandria, and to
rescribe the basis upon which the collateral inheritance tax shall
be assessed and charged to said conference, on certain property devi-
sed to it. .
Approved January 29, 1878.
Whereas a collateral inheritance tax of six per centum
has been assessed and charged to the conference of Saint
Mary of the society of Saint Vincent of Paul, in the city of
Alexandria, on the assessed value of the two houses and lots
numbers sixty-four and sixty-six, Duke street, in said city,
devised for charitable uses and purposes to said conference
by Doctor Francis J. Murphy, deceased, late of said city;
and whereas it appears that said conference is called upon
to pay a considerable indebtedness of said testator, for which
said property is liable, and it is proper that the tax should
be assessed upon the residue left after deducting the amount
of such indebtedness, and not upon the assessed value of the
property; therefore,
1. Be it enacted by the general assembly, That the collat-
eral inheritance tax as now assessed and charged to said c8n-
ference upon the above-mentioned property, to-wit: the tax
of six per centum upon five thousand eight hundred dollars,
the assessed value thereof, be, and the same is hereby
remitted, and the said conference and the personal repre-
sentatives of said Murphy, released and discharged from the
ayment of the same.»
2. That the commissioner of the revenue of the city of
Alexandria, shall, on the first day of January, eighteen hun-
dred and seventy-nine, or seoner, if the indebtedness of said
Murphy for which said property is liable, shall have been as-
certained before that date, charge to said conference a tax of
six per centum upon the residuum, if any there be left after
deducting such indebtedness from the then value of such
property, less any improvements that may in the meantime
have been put thereon; which tax shall be collected and
accounted for in the same manner as is prescribed with res-
pect to the tax on collateral inheritances by the general law.
3. This act shall be in force from its passaye.