CHAP. 19.—An ACT to amend and re-enact section 6 of an act
entitled an act to provide for the assessment of taxes on per-
sons, property and incomes, and imposing taxes thereon for the
support of the government and public free schools, and to pay
the interest on the public debt, and to provide for the mode of
applying for licenses to transact any business in this state, and
prescribing the amount to be paid as a condition precedent to
the right to transact such business, approved March 15, 1884.

Approved January 16, 1890.

1. Be it enacted by the general assembly of Virginia,
That section six of an act entitled an act to provide for
» the assessment of taxes on persons, property and incomes,
and imposing taxes thereon for the support of the govern-
ment and public free schools, and to pay the interest on
the public debt, and to provide for the mode of applying
for licenses to transact any business in this state, and pre-
scribing the amount to be paid as a condition precedent
to the right to transact such business, approved March
fifteenth, eighteen hundred and eighty-four, be amended
and re-enacted so as to read as follows:
. §6. The classification and numbers under schedule B
' shall be as follows: |
First. The aggregate number of horses, mules, asses, and
jennets and the value thereof.
Second. The number of cattle and the value thereof.
Third. The number of sheep and goats and the value
thereof. :
Fourth The number of hogs and the value thereof.
Fifth. The aggregate number and value of all pleasure-
carriages, stage-coaches, carts, wagons, carry-logs, spring-
wagons, carry-alls, gigs, buggies, sleighs, and vehicles of
like kind to either of those enumerated.
Sixth. The aggregate value of all books and pictures,
except so far as the same are exempt by law.
Seventh. The aggregate value of all tools of mechanics.
Eighth. The aggregate value of all farming implements,
pound-nets and seines intended or used for the catching or
taking of fish ; the aggregate value of planted oysters.

Ninth. The aggregate value of all mineral productions.

Tenth. The aggregate value of all felled timber, cord
wood, hoop-poles, staves and bark which has been felled,
for sale by other than the owner of the land upon which
it has been felled within twelve months preceding the
firet day of February of each year.

Eleventh. The number of watches and the value thereof.

Twelfth. The number of clocks and sewing machines
and the value thereof.

Thirteenth. The aggregate number and value of piano-
fortes, melodeons, harps, organs, and musical instruments
of all kinds. ,

Fourteenth. The aggregate value of all household and
kitchen furniture. :

Fifteenth. The aggregate value of gold and silver plate,
plated-ware, diamonds, cameos, or other precious stones
or precious metals used as ornaments, or jewelry, not
including such subjects as are embraced in any other num-
ber of this schedule.

Sixteenth. The aggregate value of all grain, tobacco, and
other agricultural productions in the hands or possession,
legal or constructive, of a purchaser.

Seventeenth. The number of boats or water crafts under
five tons burthen, and the aggregate value thereof; the
number of all ships, barges, boats, or other water crafts of
five tons burthen and over, and the aggregate value there-
of, with their tackle, rigging, and furniture, and all else
that pertains to them, or of any share or interest in such
owned by any person in Virginia, though the said ships or
any of them may not be, at the time when the assessment
was made, in the waters of Virginia; and the aggregate
marketable value of all other personal property not speci-
fically enumerated in this or other schedules, and not
exempt from taxation: provided that grain, tobacco, and
other agricultural productions in the hands of a producer
of the same, are hereby declared exempt from taxation as
property under this schedule.

Eighteenth. The aggregate value of all shot guns, rifles,
muskets, and other fire-arms, bowie-knives, dirks, and all
weapons of a similar kind: provided that all fire-arms
issued by the state to members of volunteer companies or

for purposes of police, shall not be listed for taxation.
2. This act shall be in force from its passage.