Chap. 385.—An ACT Imposing Taxes for the Support of the Governme
and Free Schools, and to Pay the Interest on the Public Debt.

Approved April 5, 1872.

1. Be it enacted by the general assembly of Virginia, Th
the taxes on the persons and subjects required to be listed —
the act entitled an act for the assessment of taxes on perso!
property, income, licenses, &c., and on business or other sv
jects not required to be listed under said act, but to be taxe
shall, for the year commencing on the first day of Februa:
eighteen hundred and seventy-two, and each year thereaft
be as follows:
2. On tracts of lands and lots, and the improvements
thereon, not exempt from taxation, there shall bg a tax of fifty
cents on every hundred dollars of the assessed value thereof,
the proceeds of one-fifth of which shall be applied to the sup-
port of the public free schools of the state.

Tax on collateral inheritances.

3. Upon any estate of a decedent which shall pass by his
will, or upon his intestacy, to any person other than his lineal
descendant, or his father, mother, husband, wife, brother, sis-
ter, nephew or niece, the tax thereon shall be six per centum
upon the value or amount thereof.

ScHEDULE A.
Tax on persons.

4. Upon every male person, as classified in schedule A of
said act, over the age of twenty-one years, not exempt from
taxation from bodily infirmity, there shall be a tax of one dol-
lar for public free school purposes.

SCHEDULE B.
Ve
axon personal property.

5. On the personal property mentioned in schedule B of said
act, there shall be a tax of fifty cents on every hundred dollars
value thereof, the proceeds of one-fifth whereof shall be applied
to the support of the public free schools of the state.

ScHEDULE C.

Tax on personal property in choses in action, d&c., and toll
bridges.

6. On all personal property in choses in action, &c., and toll
bridges and ferries, as embraced in schedule C of said act, there
shall be a tax of fifty cents on every hundred dollars value
thereof, the proceeds of one-fifth whereof shall be applied to
the support of the public free schools of the state.

ScHEDULE D.
Tax on income.
7. On the income derived from interest or profits, as the
same is defined in schedule D of said act, the tax shall be one

per centum on the amount of such income in excess of one
thousand dollars.
8. On the real and personal property of every railroad and
canal company there shall be a tax of fifty cents on every hun-
dred dollars of the estimated value thereof, the proceeds of one-
fifth of which shall be apphed to the support of the public free
schools of the state.

There shall be paid upon the indebtedness of any such com-
pany, in leu of the property tax thereon, out of all interest
due and payable upon such indebtedness after the passage of
this act, a tax equivalent to fifty cents upon the one hundred
dollars of the market value of the bonds upon which such
interest shall accrue, the market value of such bonds to be
ascertained as of the first day of May in each year. Every
such company shall retain and collect for the state the tax
hereby required to be paid out of interest upon its indebted-
ness, a8 well as to bonds held or owned by non-residents of
this state as to bonds held or owned by residents of this state,
and, deducting said tax from such interest, shall pay the same
into the treasury, to the credit of the auditor of public accounts,
within thirty days after such interest shall have become due or
payable. Any tax so retained and paid over by such company,
out of interest upon its indebtedness, shall be pro tanto a just
and proper credit and offset in favor of such company and
against any claim for such interest. The bonds out of the
interest upon which such tax is required to be retained shall
be exempt in the hands of the owners thereof from the tax
imposed by this state upon property and from assessment
therefor.

Any company failing to comply with the provisions of this
act, and to collect, retain and pay over to the auditor the tax
hereby imposed, within thirty days after such interest shall]
become due or payable, shall be liable to a penalty of one
thousand dollars, and to five per centum damages upon the
amount of such tax.

All such taxes shall be collected from any such company in
default in the payment thereof in the same manner that taxes
against the property of such companies are now authorized and
required to be collected by law. The amount of interest out
of which such tax is to be paid shall be ascertained in the
manner provided in the act for the assessment of taxes now in
force; which said section, however, shall not authorize the
supervisors in any county through which said road or canal
may pass to assess, levy or collect any tax for county or town-
ship purposes on the valuations of properties classified in the
report required by the said ninety-first section of the assess-
ment act. If such road or canal lies in part only within this
state, the tax hereby imposed upon the indebtedness of such
road or canal, and required to be retained out of any interest
payable thereon, shall bear the same proportion to the whole
indebtedness of the company which that part of its line in this
state shall bear to the whole length of its line: provided, the
sollection of the tax upon the state’s interest in the stock of

the James river and Kanawha canal be postponed for the cur-
rent fiscal year.

Tax on every express and transportation and steamship and
steamboat and stage and sleeping car company, and persuns
who may run stages, wagons and other vehicles for trans-
portation of passengers and freights, and all ferries, ferry
companies and bridge companies.

9. On the real and personal property of every express and
transportation and steamship and steamboat and stage and
sleeping car company, and persons who may run stages, wagons
and other vehicles, including sleeping cars for transportation of
passengers and freights, and all ferries, ferry companies and
bridge companies, there shall be a tax of fifty cents on every
hundred dollars of the value thereof, the proceeds of one-fifth
of which shall be applied to the support of the public free
schools of the state; and on the gross receipts of said compa-
nies, the tax shall be two per centum on the amount thereof,
to be paid into the treasury in the manner prescribed by section
ninety-two of the assessment act aforesaid, except as to express
and sleeping car companies, when it shall be the duty of the
president of each railroad company of this state to cause to be
certified under oath to the auditor by some proper officer of
such railroad company, between the first and fifteenth of Janu-
ary of each year, the value of all sleeping cars and sleeping car
property employed on such railroads, and also to be so certified
the amount of gross earnings of sleeping cars or sleeping car
companies, and the gross earnings of each express company
operating over the lines of such railroads in this state for the
preceding twelve months, and according to such valuation, the
auditor shall levy and collect the tax herein provided.

Insurance companies.

10. On the capital stock and the value of the assets, deduct-
ing therefrom premium loans to policy holders of all insurance
companies located and doing business in this state, the tax
shall be fifty cents on the one hundred dollars.

Tacx on telegraph companies.

11. On the real and personal property of telegraph compa-
nies there shall be a tax of fifty cents on every hundred dol-
lars of the value thereof, rating each mile at one hundred and
twenty-five dollars per mile, the proceeds of one-fifth of which
shall be applied to the support’ of the public free schools of the
state.

Tax on wills and administrations.

12. On the probate of every will or grant of administration.
not exempt by law, there shall be a tax of one dollar where the
estate passing by such will, or coming into the hands of such
2dministrator, shall not exceed one thousand dollars, and for
avery additional one hundred dqllars, or fraction of one hun-
dred, an additional tax of ten cents.

Taz on deeds.

13. On every deed not exempt by law admitted to record, .
and on every contract relating to real estate, whether it be a
deed or not, which is admitted to record, the tax shall be one
dollar, when the consideration of such deed or contract does
not exceed one thousand dollars; and where the consideration
of the deed or value of the property conveyed shall exceed
one thousand dollars, an additional tax of ten cents on every
hundred dollars, or fraction of one hundred dollars, of such
consideration or the value of the property in excess of one
thousand dollars; but any deed, will or contract may be re-
corded in the same office where the records containing such
deed, will or contract have been destroyed by fire or otherwise,
free of the state tax: provided, that but one tax shall be col-
lected on any deed or contract. But the tax on each deed of
release shall be only one dollar, and on deeds of trust or mort-
gages heretofore or hereafter given by railroad or other improve-
ment companies, the tax shall be assessed and paid upon the
amount of bonds secured thereby actually sold during the year
ending on the first day of February, eighteen hundred and
seventy-three, and shall be at the rate of fifty cents upon each
hundred dollars thereof, and no other or further tax shall be
demanded upon such deed of trust or mortgage: provided,
that if any railroad or other improvement company shall have
paid or become liable to pay the tax heretofore imposed on such
deeds or mortgages it shall be exempt from payment of the tax
‘hereby imposed.

Tax on suits.

14. First. When any original suit, whether commenced by
writ or notice, ejectment or attachment (other than a summons
to answer a suggestion sued out under the eleventh section of
chapter one hundred and eighty-eight of the Code), or other
action, except a suit in chancery, is commenced in a circuit,
county or corporation court, there shall be a tax thereon, if the
amount of debt or demand for damages shall not exceed five
hundred dollars, of one dollar; and when the debt or demand
for damages exceeds five hundred dollars, there shall be an ad-
ditional tax of ten cents for every hundred dollars, or fraction
of one hundred dollars, of such debt or demand, in excess 0!
five hundred dollars: provided, that in all suits, the plaintiff or
his attorney may endorse upon his writ or notice the real
amount claimed by him in his action, and the tax upon the suit
shall be fixed with reference to the amount so claimed.

Second. Upon every appeal, writ of error or supersedeas ir
& circuit court, there shall be a tax of three dollars; and or
every appeal, writ of error or supersedeas in the supreme court
of appeals, there shall be a tax of six dollars.

Third. Upon every chancery suit, originating either in a
county, corporation or circuit court, there shall be a tax of one

ollar.

15. No clerk shall issue any writ or docket any motion, writ
of error, supersedeas or appeal, or record any deed or will, or
grant any letters or certificate of administration, until the tax
thereon shallbe paid. The clerk shall report to the auditor of
public accounts, on the fifteenth day of October in each year,
the amount of such taxes assessed and received by him on or
after the first day of September in one year and before the first
day of September in the next year, as provided in the eighteenth
section of chapter thirty-one of the Code of Virginia, edition
of eighteen hundred and sixty, and shall pay into the treasury,
on or before the fifteenth day of December following, the
amount appearing due thereby, deducting a commission of five
per centum for receiving and paying the same, as provided in
the nineteenth section of said chapter.

Tax on seals.

16. When the geal of the state, of a court, or a notary pub-
lic is affixed to any paper, except in the cases exempted by law,
the tax shall be as follows: for the seal of the state, two dol-
lars, and for the seal of a court or notary, one dollar; and
herein shall be included a tax on a scroll or any impression
upon paper in the place of a seal.

Tas on liquor merchants.

17. The specific license tax to every person for the privilege
of selling by wholesale and retail wine, ardent spirits, malt
liquors, cider or any mixture of any of them, shall be one hun-
dred dollars; if by retail only, fifty dollars; and if the license
shall include the additional privilege contained in section nine-
ty-nine of the assessment act, he shall pay an additional tax of
fifteen dollars; and there shall be an additional tax on the
amount of sales, to be ascertained in the manner prescribed in
same section of the assessment act aforesaid, as follows: if the
sales be under one thousand dollars, the tax shall be five dol-
lars; if one thousand dollars and under two thousand dollars,
ten dollars ; if two thousand dollars and under three thousand
dollars, fifteen dollars; if three thousand dollars and under
five thousand dollars, twenty dollars; if five thousand dollars and
under eight thousand dollars, thirty-five dollars; if eight thou-
sand dollarsand under twelve thousand dollars, forty-five dollars ;
if twelve thousand dollars and under eighteen thousand dollars,
sixty dollars; if eighteen thousand dollars and under twenty-
five thousand dollars, seventy dollars; if twenty-five thousand
dollars and under thirty-five thousand dollars, eighty-five dol-
lars; if thirty-five thousand dollars and not over fifty thousand
dollars, one hundred dollars; and if over fifty thousand dollars,
five dollars for every ten thousand dollars excess over the said
sum of fifty thousand dollars. The amount of sales shall be
ascertained in the manner prescribed in section ninety-nine of
the assessment act aforesaid, and be taxed as other sales of
liquor merchants are taxed; and the commissions, if sold by a
commission merchant shall be ascertained as prescribed in sec-
tion one hundred of the last mentioned act, and be taxed as
his other commissions are taxed.

18. There shall be paid by every person licensed under sec-
tion seventeen of this act, in addition to the tax therein speci-
fied, for the privilege of selling wine, ardent spints, malt
liquors, cider, or any mixture thereof, five per centum upon the
gross amount of all sales made by retail, after the passage of
this act.

It shall be the duty of every assessor and commissioner of
the revenue in this state to ascertain from every person, on
oath, in his township or city, hcensed under section seventeenth
of this act, between the first and fifteenth of July and January
of each year, the gross amount of sales by retail of all wines,
ardent spirits, malt liquors, cider, or any mixture of any of
them, made by such person, after the passage of this act, and
during the six months next preceding the first days of said
months of Januar yand July in each year. Every such assessor
and commissioner of the revenue shall make out a return of
the tax so assessed in accordance with forms to be prescribed
by the auditor of pubhe accounts. One copy of said return
shall be forwarded by such assessor or commissioner, within
thirty days after the same is hereby reqired to be made, to
the auditor of public accounts: and at the same time he shall
deliver duplicate copies thereof to the treasurer of Ins county
or city, and to the clerk of the county or hustings court of his
county or city, to be filed in the clerk's office of such court.

Every person licensed under section seventeen of this act
shall, on or before the first. days of September and March in
each year, pay to the treasurer of bis county or city the tax
hereby imposed upon the gross amount of jus sales by retail.
In default of such payment within the times herein specified,
every such person shall pay, in addition to the tax hereby im-
posed, five per centum upon the amount of such tax for each
month or fraction of a month during which he shall be so in
default; which, together with the tax hereby imposed, shall be
collected in the same manner that delinquent taxes are now
required by law to be coilected.

Any person failing or refusing to report, fully and truly, to
the assessor of the township, or the commissioner of the reve-
nue, of the city in which such leensed business is carried on,
the amount of all such sales made by him prior to the first
days of July and January respectively in such year, shall be
liable to a penalty of not less than one hundred dollars nor
more than one thousand dollars. And any such person who
shall make a false or fraudulent return shall be guilty of a mis-
demeanor, and shall be punished by imprisonment in jail not
exceeding twelve months and a fine of not less than one hun-
dred dollars nor more than one thousand dollars. Any sale of
the liquors above enumerated in quantities of a gallon or less
shall be deemed a sale by retail, for the purposes of this act.

Tax on commission merchants.

19. The specific license tax on every commission merchant
or firm shall be thirty-five dollars; and there shall be a tax of
three per centum on the amount of his commissions, to be
ascertained and determined in the manner, and under the rules,
reports and restrictions prescribed by law in relation to sales
of liquor merchants.

Tux on sample merchants.

20. The specific license tax on every person, other than a
resident merchant, mechanic or manufacturer, for the privilege
of selling by sample, card, description, or other representation,
shall be twenty-five dollars; and any sample or other merchant
permitting any one else to sell under his license shall pay a
fine of fifty dollars for each offence.

Tax on pedlers.

21. The specific license tax on every person for the privilege
of pedling and bartering shall be fifty dollars; but no resident
mechanic or manufacturer, except a manufacturer of ardent
spirits or malt liquors, shall be taxed for the privilege of ped-
lng or bartering articles manufactured by himself in this
state.

Tax on fortune-tellers.

22. Upon all professional fortune-tellers there shall be im-
posed a tax of fifty dollars, to be collected as soon as their
presence in the state shall have been discovered.

Tux on sale or barter of patent rights.

23. The specific license tax on every person who shall sell or
barter the right to manufacture or use machinery, or other
thing, patented under the laws of the United States, except
the patentee, if he be a citizen of the United States, shall be
twenty-five dollars.

Tax on a land agent.

24. The specific license tax upon a land agent shall be
twenty-five dollars: provided, that where there is a firm of
land agents doing business at one locality, said tax shall be on
the firm, and not on each member thereof. .
25. The specific license tax upon a book agent shall be ten |
lollars; but the court of the county or corporation may reduce
yr dispense with this tax in the cases mentioned in section one
1undred and six of the assessment act aforesaid.

Tax on agents for the sale of manufactured articles, or
machines, of other states or territories.

26. The specific lrcense tax upon an agent for the sale of
manufactured articles or machines, of other states or territories,
shall be twenty dollars; and this tax shall give to any party
licensed under this section the right to sell manufactured arti-
cles or machines of other states and territories within the
county in which he shall take out his license, and if he shall
sell or offer to sell the same in any other of the counties of this
state he shall pay an additional tax of five dollars in each of
the counties where he may sell or offer to sell the said manufac-
tured articles or machines.

Tax on general auctioneers.

27. The specific license tax on a general auctioneer to sell
shall be twenty dollars, and, if the place of business is in a
city or town having when assessed a population of more than
five thousand inhabitants, two dollars for every thousand above
that number; but said specific tax shall in no case exceed one
hundred dollars. And he shall pay an additional tax of one-
fourth of one per centum on the amount of sales for the year,
to be ascertained and charged as is provided in the case ot
liquor merchants. If he sells wine, ardent spirits, malt liquors.
or any mixture thereof, he shall pay a tax of one-half of one
per centum on the amount of sales, to be ascertained and
charged as his other sales are ascertained and charged.

Tax on real estate auctioneers.

28. The specific license tax on a real estate auctioneer to sel
shall be fifty dollars; and if the place of business is im a cit;
or town containing, when assessed, a population exceeding fiv.
thousand inhabitants, one hundred dollars. And he shall pa:
an additional tax of one-fourth of one per centum upon th
amount of sales, to be ascertained and charged as is providec
in the case of liquor merchants.

Tax on junk dealers.

29. The specific Wcense tax on every junk dealer in a city o
town having, when assessed, a population of more than fiv
thousand inhabitants and less than ten thousand, shall be fift
dollars, and for every thousand above ten thousand, five dollars
provided, that in no case shall said tax exceed one ‘hundred an
fifty dollars; and the specific tax on every person for canvass-
ing any such city or town, or any part thereof, for the purpose
of buying any junk or other matters or things for any such
junk dealer or for sale to a junk dealer, shall be one-half of
the tax imposed by this section on such junk dealer.

Tax on tobacco auctioneers.

30. The specific license tax on a tobacco auctioneer to sell
shall be thirty dollars.

Tux on Cone Creiers.

31. The specific license tax upon @ common crier to cry for
sale, shall be ten dollars.

SCHEDULE B.
Lax on canvassing to buy.

32. The specific license tax on every person canvassing any
county or corporation, or any part thereof, for the purpose of
buying any matters of subsistence, except as is excepted in sec-
tion one hundred and. fifteen of the assessment act aforesaid,
shall be ten dollars.

Tir ont sh ip Orohere.

33. The specifie license tax on a ship broker shall be twenty
dollars.

®
Tuc on stock brokers and private bankers.

384. The specifie license tax on a stock broker shall be two
hundred and fifty dollars, and the specitie heense tax on a prn-
vate banker shall be fifty dollars on a capital of five thousand
or under; one hundred dollars on a capital from five to ten
thousand dollars; one hundred and fitty dollars on a capital
from ten to twenty thousand doliars; and two hundred and
fifty dollars on a capital of over twenty thousand dollars, but
when a person or firm is assessed with both licenses, the spe-
cific tax shall be four hundred dollars.

Tax on pan brokers.

35. The specific license tax on a pawn broker shall be two
hundred and fifty dollars.

Tax on the manufacture of ardent spiritz and malt liquors.
36. The specific license tax on any person to engage in manu-

facturing or distilling ardent spirits shall be fifty dollars; and
for manufacturing malt liquors twenty-five dollars, except as is
excepted in section one hundred and nineteen of the assess.
ment act aforesaid.

Tax on commercial brokers.
37. The specific license tax on a commercial broker shall be
two hundred and fifty dollars.

Tax on rectifiers.

38. The specific license tax on any person to engage in the
business of a rectifier shall be fifty dollars and an additional tax of
one cent per gallon for each gallon of distilled spirits or wines
so rectified, except thata manufacturer of ardent spirits may
rectify spirits manufactured by himself without additional
charge.

SCHEDULE C.
Tax on ordinaries.

39. The specific license tax on any person to engage in the
business of keeping an ordinary shall be twenty-five dollars,
and an additional tax of eight per centum on the annual rent
over one hundred dollars and under one thousand dollars per
annum, and on the annual rent in excess of one thousand dol-
lars four per cent. per annum, to be ascertained in the manner
provided in section one hundred and twenty-two of the assess-
ment act aforesaid.

Lax on private entertainment.

40. The specific license tax on any person to engage in the
business of keeping a house of private entertainment shall be
five dollars, and an additional tax of one per centum on the
annual rent over one hundred dollars, to be ascertained in the
manner provided in section one hundred and twenty-three of
the assessment act aforesaid.

Tax on boarding houses.

41. The specific license tax on any person to engage in the
business of keeping a boarding house, except as is excepted in
s&ction one hundred and twenty-four of the assessment act
aforesaid, shall be five dollars, and an additional tax of one per
centum on the annual rent over one hundred dollars, to be as-
certained as provided in said section of the last mentioned act.

Tax on eating houses.
42. The specific license tax on any person to engage in keep-

ing an eating house shall be thirty dollars; and if he shall ob-
tain a license to retail to his guests wine or spirituous or malt
liquors to be drunk at such eating house, he shall pay a tax of
sixty dollars.

Tax on bowling saloon.

43. The specific license tax on any person to keep a bowling
saloon for compensation shall be fifty dollars, and an additional
tax of fifteen dollars for each alley exceeding one.

Tax on billiard saloon.

44, The specific license tax on any person to keep a billiard
saloon for compensation shall be fifty dollars, and an additional
tax of twenty-five dollars for each additional table over one
kept or to be kept therein. If the license be for a bowling or
billiard saloon at a watering place, and is for four months or
less, the tax thereon shall be fifty per centum of the taxes
aforesaid.

Tax on baqatelle saloon.

45. The specific license tax on any person to keep a bagatelle
saloon for compensation shall be ten dollars, and an additional
tax of five dollars for each additional table over one kept or to
be kept therein.

ScHEDULE D.
Tax on theatres and panoramas.

46. The specific license tax on any theatrical performance or
any similar performance thereto, panorama or any public per-
formance or exhibition of any lind, except for benevolent or
charitable or educational purposes, shall be three dollars for
each performance or ten dollars for each week of such per-
formances, and an additional tax of one per centum of the gross
receipts of such performance.

Tax on shows, circuses and menageries.

47. The specific license tax on every show, on each perform-
ance of every circus, and on the exhibition of a menagerie,
shall be twenty dollars on each show, circus or menagerie, and
in addition to the specific tax aforesaid there shall be a tax of
five per centum of the gross receipts derived from such show,
circus or menagerie.

Tax on public rooms.
48. The specific license tax on every proprietor or occupier

of a public theatre or other rooms fitted for public exhibitions,
to use the same for compensation, shall be twenty dollars.
» 49. The specific license tax on every attorney at law shall be
en dollars.

Tax on physicians, surgeons and dentists.

50. The specific license tax on every physician, surgeon or
lentist shall be ten dollars.

Tax on daguerrean artists.

51. The specific license tax on any person to engage in the
ousiness of a daguerrean artist shall be twenty dollars, and if
the place of business is in a city or town containing more than
ive thousand inhabitants and less than ten thousand, the tax
shall be thirty dollars; and if in a place of more than ten thou.
sand and less than twenty thousand, forty dollars; and if more
than twenty thousand, fifty dollars.

Tax on stallions or jackasses.

52. The specific license tax for letting to mares any stallior
or jackass shall be ten dollars.

Tax on agents for renting houses.

53. The specific license tax on any person to act as agent fo:
the renting of houses, in cities of over five thousand inhabi
tants, shall be thirty dollars; and in towns of less than fiv
thousand inhabitants, shall be ten dollars.

Tax on labor agents.

54. The specific license tax on any person to engage in th
business of a labor agent shall be twenty-five dollars.

Tax on storage and impounding.

55. The specific license tax to keep, for compensation, an:
house, yard or lot, for storage, or a wagon yard, or other im
pounding, shall be as follows: On every house the tax shall b
twenty-five dollars, except that in a city or town whose popv
lation exceeds five thousand the tax shall be fifty dollars; an
on every yard, wagon yard or lot, ten. dollars.

Tax on livery stables.
56. The specific license tax to keep a livery stable shall bh

ten dollars, and an additional tax of fifty cents for each sta
therein; and herein shall be included as stalls such space
may be necessary for a horse to stand, and in which a horse is
or may be kept.

Zax on insurance companies.

57. The specific license tax upon each insurance company;
for the privilege of doing business in this state, shall be two
hundred dollars, and in addition thereto one and one-half per
centum upon the gross amount of all assessments or premiums
collected or received, or obligations taken therefor, derived
from its business in this state.

Every company shall certify to the auditor of public accounts,
between the first and fifteenth of January in each year, on the
oath of its chief accounting officer or principal agent in this
state, the gross amount of all assessments or premiums col-
lected or received, or obligations taken therefor, by such com-
pany, from its business in this state; and shall immediately

; pay into the treasury, to the credit of the auditor of public
accounts, the tax imposed by law on such assessments, pre-
miums and forfeitures.

Any company failing promptly to pay the tax hereby im-
posed, shall forfeit five per centum upon the amount of the
tax due for each month or fraction of a month during which it
shall be in default.

Any company which shall pay the specific license tax into the
treasury, to the credit of the auditor of public accounts, on or
before the first day of June in each year, or as soon thereafter
as such company shall begin business in this state, and the
additional license tax of one and one-half per centum upon the
amount derived from its business, as provided, shall be enti-
tled, without the payment of any additional tax, to do business
in any and every part of the commonwealth.

Any company failing to report the amount of its receipts as
herein provided, shall forfeit the right to do business in this
state until such report shall have been made; of which for-
feiture the auditor shall give notice by publication, and there-
upon the powers of such agent shall cease and determine:
provided, that when, by the laws of any other state or nation,
the taxes imposed upon companies chartered by this state are
in excess of taxes imposed on insurance companies by this
state, then all companies chartered by such state or nation
shall be required to pay the same taxes in this state as is
required by such state or nation of companies chartered by

this state.
Tax on telegraph companies.

58. The specific license tax to any telegraph company, agent
or officer thereof, for operating for compensation the apparatus
necessary to communicate by telegraph, shall be two hundred
dollars, and an additional tax of one and one-half per centum
on the gross earnings of said company received or realized,
shough not received from their business in this state, during
she year next preceding.
Tax on the sale of horses, mules, cattle, sheep and hogs.

59. The specific license tax on any person for the privilege
of selling horses, mules, cattle, sheep and hogs, as defined ir
section one hundred and forty-five of the assessment act afore
said, shall be ten dollars. )

Tax on charters of incorporation.

_60. Before any charter of incorporation hereafter granted
under the provisions of an act entitled an act to authorize the
circuit courts of the commonwealth to grant charters of incor-
poration, and to repeal sections four, five, six, seven, eight,
nine, and ten of chapter sixty-five, and section thirty-four of
chapter fifty-seven of the Code of Virginia, approved March
thirtieth, eighteen hundred and seventy-one, as amended by
an act entitled an act to amend and re-enact an act entitled an
act to authorize the circuit courts of the commonwealth to
grant charters of incorporation and to repeal sections four,
five, six, seven, eight, nine, and ten of chapter sixty-five and
section thirty-four of chapter fifty-seven of the Code of Virginia
(edition 1860), approved March thirtieth, eighteen hundred
and seventy-one, in force March twenty-first, eighteen hundred
and seventy-two, and lodged in the office of the secretary of
the commonwealth, for record therein, shall be good and effec-
tual in law; the party or parties who have so lodged the same
shall (unless the incorporation be of a company for a cemetery,
or whose object is purely charitable) pay to the said secretary,
for the use of the commonwealth, as follows: If the capital of
such incorporation be the minimum allowed by law, twenty-five
dollars; and for every five thousand dollars of capital above
such minimum, until the maximum be reached, two dollars and
fifty cents. When any subsequent alteration or change of a
charter (if 1 increase the capital stock of the company) shall
be so lodged, a proportionate sum shall be paid before the
charter, as so amended, shall be good and effectual: provided,
this section does not apply to fire companies, masonic, odd-
fellow and other like associations. The secretary of the com-
monwealth shall account for the sums so received with the
auditor of public accounts, in the manner provided by sections
eighteen and nineteen, chapter thirty-nine of the Code, in regard
to taxes received by him, and be subject to the penalties pro-
vided in the twentieth section of said act.

Tax on joint stock companies.

61. On every bill hereafter proposed in the general assem-
bly, incorporating any joint stock company (unless it be for a
cemetery or an object purely charitable), before the same shall
be considered by the general assembly, there shall be paid into
the treasury, for the use of the commonwealth, if the capital
stock of said company amount to five thousand dollars, fifty
dollars; and for every additional five thousand dollars of stock,
two dollars and fifty cents. On every bill hereafter proposed
in the general assembly, which shall be of a private character,
as distinguished from acts of a public character and not for the
ncorporation of a company or the amendment of a charter
and not for a cemetery or an object purely charitable), before
the same shall be considered by the general assembly, there
shall be paid into the treasury, for the use of the common-
wealth, such sums as shall be decided by the committee, to whom
t is referred, to be chargeable under this act, and the amount.
then paid shall be refunded if the act applied for is not passed.

Tax on sales of property made under an order of court.

62. On the gross proceeds of sales made under the pro-
visions of chapter one hundred and twenty-nine of the Code,
and acts amendatory thereof, for the sale of property by a court
in a suit properly therein, whether the same be made by a
special commissioner, receiver, or the sheriff or sergeant who
attends the court, there shall be reserved a per centage of one-
half of one per cent. for the use of the commonwealth. If the
sale be by a commissioner, his report of sale shall show the
amount of such per centage, which, when the report is con-
firmed, shall be ordered to be paid by the commissioner to the
clerk of the court, who shall state to the auditor on the first of
June, September, December and March of each year, all sums
so received by him during the preceding quarter of the year,
which statement shall be verified by his oath, and shall pay the
same into the treasury within fifteen days after the expiration of
each quarter. If the sale be by the sheriff or sergeant, his re-
port of sale shall in like manner show the amount of such per
centage, which, when the report is confirmed, shall be ordered
to be paid by the sheriff or sergeant to the auditor. The sheriff
or sergeant shall state to the auditor, which statement shall be
verified by his oath, on the first of June, September, Decem-
ber and March in each year, all sums received by him during
the preceding quarter of the year, and pay the same into the
treasury within fifteen days after the expiration of each
quarter. The clerk shall furnish to the auditor, along
with the reports which he is required to make to the audi-
tor, under the provisions of this section, a statement of all
sums ordered to be paid by the court as aforesaid to the
clerk or auditor during the preceding quarter. For any failure
or default by a commissioner, clerk, sheriff or sergcant, respect-
ively, in the duties hereby prescribed, such commissioner,
receiver, clerk, sheriff or sergeant shail forfeit and pay six hun-
dred dollars.

Tax on interest on state bonds.

63. Out of all interest which shall be due and payable at the
treasury on bonds of the state (whether the same be funded or
unfunded), there shall be retained a tax equal in amount to
fifty cents on the hundred dollars market value of the bonds
from which such interest is derived as of the first day of May
of each year; and such bonds shall be exempt in the hands of
the holders thereof from the property tax imposed by the state,
and from assessment therefor. All sums so retained shali be
paid into the treasury for the use of the commonwealth.

t 64. This act shall be in force from its passage.