Chap. 797.—An ACT to amend and re-enact sections 6 and 21 of an act entitled
an act to provide for the assessment of taxes on persons, property and in-
comes, and on licenses to transact business, and imposing taxes thereon for
the support of the government and public free schools, and to pay the inter-
est on the public debt, and prescribing the mode of obtaining licenses to
sel] wine, ardent spirits, malt liquors, or any mixture thereof, in cases where
a court certificate is required, approved March 8, 1890.

Approved March 8, 1894.

1. Be it enacted by the general assembly of Virginia, That sec-
ions six and twenty-one of an act entitled an act to provide for the
issessment of taxes on persons, property and incomes, and on licenses
© transact business, and imposing taxes thereon for the support
yf the government and public free schools, and to pay the interest on
he public debt, and prescribing the mode of obtaining licenses to
ell wine and ardent spirits, malt liquor, or any mixture thereof, in
ases where a court certificate is required, approved March sixth,
sighteen hundred and ninety, be amended and re-enacted so as to
‘ead as follows:

Schedule B.

§ 6. The classification and numbers under schedule B shall be as
follows:
Personal Estate.

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 family carriages.
stage-coaches, carts, wagons, carry-logs, spring wagons, carryalls.
gigs, buggies, sleighs and vehicles of like kind to either of those
enumerated.

Sixth. The aggregate value of all books and pictures, except sc
far as the same are exempt by law.

Seventh. The aggregate value of all tools of mechanics.

Highth. The aggregate value of all farming implements, pound.
nets and seines intended or used for the catching or taking of fish

Ninth. The aggregate value of all mineral productions.

Tenth. The aggregate value of all felled timber, cord wood, hoop.
poles, stayes 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 first 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, me.
lodeons, harps, organs and musical instruments of all kinds.

fourteenth. The aggregate value of all household and kitchen fur.
niture.
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 em-
braced in any other number of this schedule.

Sixteenth. The aggregate value of grain, tobacco and other agri-
cultural productions, in the hands or possession, legal or construc-
tive, 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,
tug-boats, barges, boats or other water crafts of five tons burthen and
over, and all other floating property not required by section twenty-
one of this act to be assessed by the board of public works, and the
aggregate value thereof, 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 specifically enumerated in this or other
schedules and not exempt from taxation: provided that grain, to-
bacco 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 shotguns, rifles, muskets
and other firearms, bowie-knives, dirks and all weapons of a similar
kind: provided that all firearms issued by the state to members of
volunteer companies or for purposes of police shall not be listed for
taxation.

§ 21. Express companies, steamship and steamboat companies who
may run steamships, steamboats, vessels, barges or other floating
property for the transportation of passengers or freight.—LEvery
express, steamship or steamboat company who may run steamships,
steamboats, vessels, barges or other floating property for the trans-
portation of passengers or freight, shall report annually to the audi-
tor of public accounts, on or before the first of June, all the real and
personal property owned by such company as of the first day of Feb-
ruaty of each year, showing particularly in what county or corpora-
tion the property is located, and classifying the same under the fol-
lowing heads: ,

First. All express cars, steamships, steamboats or other floating
property, their machinery and equipments.

Second. All depots, wharves, sheds, offices, stores, docks, machine
shops, granaries, elevators and other buildings.

Third. All real estate and personal property not included in the
foregoing classification.

Fourth. All miscellaneous property.—Every such company, except
express companies, shall also report the gross and net earnings for
the twelve months preceding the first day of February of each year.
The reports shall be verified by the oath of chief officer of such
company. Upon the receipt of every such report it shall be the duty
of the auditor of public accounts to lay the same before the board
of public works, who shall, after thirty days’ notice to such com-
pany, proceed to ascertain and assess the value of the property so
reported upon the best and most reliable information that can
be conveniently procured, and to this end shall be authorized
to send for persons and papers should it be deemed necessary.
A copy of the assessment, including license tax, as soon. as made
shall be certified by the secretary of the board to such officer,
as the case may be, whose duty it shall be to pay into the trea-
sury of the state within sixty days the tax and license imposed
by said board. Any company failing to make such report, or
to pay the tax assessed upon their property, including license, shal]
be immediately assessed, under the direction of the anditor of pub-
lic accounts, by any commissioner of the revenue of any county or
corporation wherein such company may own property or transact
business, and the tax, together with a penalty of twenty per centum
thereon, shall at once be levied upon the value of the property of
such company, and such tax and penalty so levied, if not paid into
the treasury within thirty days, shall be collected by the treasurer
of any county or corporation wherein such company may transact
business, to whom the auditor of public accounts may deliver a copy
of such assessment. The treasurer receiving such assessment may
distrain and sell any personal property of such company, and shall
pay the taxes into the treasury within three months from the time
of delivery to him of such assessment, deducting the same commis-
sion allowed by law for collecting other taxes in his district.