Chap. 496.—An ACT to amend and re-enact section 10 of chapter 1 of an act ap.
proved March 6, 1800, entitled an act to provide for the assessment of taxes on
persons, property and incomes, and on licenses to transact business, and im,
posing taxes thereon for the support of the government and public free schools
and to pay the interest on the public debt, and prescribing the mode of obtain.

ing licenses to sell wine, ardent spirits, malt liquors or any mixture thereof, in
causes where a court certiticate 1s required.

Approved February 24, 1898.

1. Be it enacted by the general assembly of Virginia, That section ter
of chapter one of an act entitled an act to provide for the assessment o!
taxes on persons, property and incomes, and on licenses to transac!
business, and imposing taxes thereon for the support of the government
and public free schools, and to pay the interest on the public debt, anc
preseribing the mode of obtaining licenses to sell wine, ardent. spirits,
malt liquors, or any mixture thereof, in cases where a court certificate i
required, approved March sixth, eighteen hundred and ninety, be amended
and re-enacted so as to read as follows:

$10. The classification and numbers under schedule D shall be a:
follows—to wit:

He shall ascertain from each person in his district the aggregate amoun
of income in excess of six hundred dollars, whether received or du
thouvh not receive ed, within the year next preceding the first of February
in each year, except salaries of officers of the state, payable at the
treasury, the tax on which shall be collected at the time the salary is
audited and paid, at which time, also, the auditor shall deduct all in-
debtedness of such oflicer. The word ‘‘income’’ shall include all rents,
salaries, interest upon notes, bonds or other evidences of debt, of what-
ever description, of the United States, or any other state or country, or
any corporation, company, partnership, firm or individual, collected or
received during the year, less the interest due and paid by said persons
during the year, the amount of all premiums on gold, silver or coupons,
the amount of sales of live stock and meat of all kinds, less the value
assessed thereon the previous year by the commissioner of the revenue,
the amount of sales of wood, butter, cheese, hay, tobacco, grain or
other vegetable, agricultural or other production, grown or produced by
said person during the preceding vear, whether the same was grown
during the preceding vear or not, less all sums paid for taxes and for
labor, fences, fertilizers, clover or other seed purchased and used upon
the land upon which vegetable and agricultural productions were grown
or produced, and the rent of said land paid by said person, if he be not
the owner thereof; all other gains and profits derived from any source
whatsoever, and the shares of the gains and profits of all companies,
whether incorporated or partnership, of any person who would be en-
titled to the same if divided, whether said profits have been divided or
not: provided, that in addition to the sum of six hundred dollars as
aforesaid there shall be deducted from the income of the person assessed
all losses sustained during the year: provided, further, that only one
deduction of six hundred dollars shall be made from the aggregate in-
come of any family, except that guardians may make a separate deduc-
tion of six hundred dollars in favor of each ward out of income coming
to said ward.
2. This act shall be in force from its passage.