FORM OF COMMISSIONER'S CITY LAND BOOK. TABLE OF TOWN LOTS FOR THE YEAR 1878, commissioner of the revenue, assessed with taxes thereon at fifty cents on every $100 value thereof. city, I, commissioner of the revenue for the city (or town) of -- in the county of do swear that in making out the original book, of which the foregoing is a correct copy, I have, to the best of my knowledge and ability, pursued the laws prescribing the duties of a commissioner of the revenue, and that I have faithfully discharged the duties required of me in assessing new entries of and improvements upon tracts of lands and lots, and injuries to buildings thereon, and have made all corrections in said book, as required by law. Given under my hand, this Commissioner of the Revenue. day of on the day of 1878, a true copy of the foregoing book to 1878. PUBLIC FREE Amount of tax levied for county free school purposes. Amount of tax levied for district free school purposes. Total levy for county and district free school purposes. SCHOOL PURPOSES. Amount of tax levied for county purposes. CIRCULAR FORWARDED WITH EACH COMMISSIONER'S CITY LAND BOOK. COMMONWEALTH OF VIRGINIA, OFFICE OF AUDITOR OF PUBLIC ACCOUNTS, It is the duty of the commissioners of the revenue to fill the blank spaces in the headings of each and every page of the land books, showing the name of the county, the name of the district, city or town, and the name of the commissioner of the revenue; to add up each column on every page, showing the number of acres, the value of land per acre, the sum included in the value of each tract on account of buildings, and the total amount of tax; and at the end of each book there must be made a general recapitulation, showing the total number of acres, the total value of the land per acre, the total sum included in the value of the land on account of buildings, the total value of the land and buildings, and the amount of tax in each district. By observing the foregoing rules, and making the figures plain, and placing them regularly under each other, the columns can be added more regularly and accurately, the examinations required in this office would be performed sooner, the statistics needed by the general assembly obtained with more facility, and the amount of tax due from each county, city, and town, more quickly ascertained, the revenue be more promptly paid into the treasury, and the commissioners would consequently receive pay for their services at an earlier day than usual. The performance of the foregoing duties will be a small matter for the commissioners, and will save much trouble in the examinations required at this office, and unless they are strictly performed, the books will not be received, but will be returned to the commissioners, and their compensation suspended, as provided in the assessment act. WILLIAM F. TAYLOR, Auditor of Public Accounts. FORM OF PERSONAL PROPERTY INTERROGATORIES. To In pursuance of the 53d section of the act approved March 16, 1875, entitled "an act prescribing general provisions in relation to commissioners of the revenue, and the assessment of taxes on persons, property, income, licenses, &c.," as amended by the act approved March 27, 1876, and the act approved March 13, 1877, I here furnish you with the forms of such lists of persons and subjects of taxation and valuation required by law to be ascertained, which were on the first day of February, 1878, within my district, or which may have been removed therein since that time. You will annex a statement of all property, moneys, contracts, and credits, and other things which by law you are required to list for taxation. After the statement is made up in the form prescribed, you will then take and subscribe the oath annexed, and return the said statement and affidavit to me, or deposit the same with the clerk of the county or corporation court within ten days from this time. PENALTIES FOR FAILING TO COMPLY WITH THIS ACT.-The 56th section of the said act provides that "If any person shall refuse to exhibit to the commissioner any property listed, or required by this act to be listed by him in order that a fair valuation thereof may be assessed, he shall pay a fine of not less than twenty nor more than one hundred dollars. No commissioner shall receive any list as a sufficient return of personal property unless the same be sworn to according to law, under a penalty of $500 and removal from office. This section shall be given in special charge to the grand juries by the courts of the commonwealth." WHAT PERSONAL PROPERTY IS EXEMPT FROM TAXATION, AND NOT REQUIRED TO BE LISTED BY THE OWNERS, OR AGENTS OF THE OWNERS.-All personal property belonging exclusively to the common wealth. All books, apparatus, and furniture belonging to incorporated colleges and academies, and to free schools and theological seminaries, and used for college or school purposes, or belonging to public libraries, and all libraries belonging to licensed ministers of the gospel, or held in trust for the use of any seminary of learning; to the University of Virginia; to the Virginia Military Institute; to the institution for the education of the deaf, dumb, and blind; and to the lunatic asylums. All personal property belonging to churches, religious societies, orphan asylums, or to other charitable institutions, or held by a county or corporation for the use of the poor, and all fire engines or other implements for the extinguishment of fire. FOR STATE TAXES. White male inhabitants who have attained the age of 21 years, except Number, horses, mules, asses, and jennets, believed to be of the fair cash cattle, believed to be of the fair cash value of........... No. Persons. Value. Number, sheep, believed to be of the fair cash value of....... pleasure carriages, stage coaches, carts, wagons, carrylogs, spring books and pictures (except those exempted as above stated), believed to be of the fair cash value of....................... mechanics' tools, believed to be of the fair cash value of..... farming implements, pound nets and seines, believed to be of the fair cash value of........ mineral productions, believed to be of the fair cash value of...... 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, believed to be of the fair cash value of.. watches, believed to be of the fair cash value of... clocks, believed to be of the fair cash value of.......... sewing machines, believed to be of the fair cash value of...................... pianofortes, melodeons, harps, organs, and musical instruments of all kinds, believed to be of the fair cash value of........................ All household and kitchen furniture, believed to be of the fair cash value of.............................. All gold and silver plate, plated ware, and jewelry, not including such as are embraced in any other number of this schedule, believed to be of the fair cash value of........... All grain, tobacco, and other agricultural productions in hand or possession, legal or constructive, as purchaser, believed to be of the fair cash value of [grain, tobacco, and other agricultural productions in the hands of a producer of the same are exempt from taxation as property, but are taxed as income]......... All rifles, muskets, and other fire-arms, bowie-knives, dirks, and all weapons, of a similar kind, except fire-arms issued by the state to members of volunteer companies, or for purposes of police, believed to be of the fair cash value of................................ All ships, barges, boats, or other water craft, with their tackle, rigging, and furniture, and all else that pertains to them, or the share or interest in any such, though the said ships, or any of them, may not be at the time when the assessment is made, in the waters of Virginia, believed to be of the fair cash value of...................... The marketable value of all other personal property not specifically enumerated in this or any other of the schedules, and not exempt from taxation, believed to be of the fair cash value of........... The value in this state of all bonds, notes, and other evidences of debt, (the solvency of which in cases of doubt, as well as the value thereof, shall be determined by the commissioner,) including bonds due from railroad and canal companies, bonds of towns, counties, and cities, and bonds of other states and corporations; demands and claims, however evidenced, owing or coming to you, whether due or not, from debtors residing out of or within this state or country, whether secured by deed of trust or by judgment or not, deducting from the aggregate amount thereof all such bonds, demands, or claims, not otherwise deducted, owing to others from you as principal debtor and not as guarantor, endorser, or surety. Each person is required to exhibit and make oath to a list of all bonds, notes and other evidences of debt, due and payable to such person, in excess of $100; the amounts of such bonds and notes and other evidences of debt, under $100 each, to be given in, under oath, in the aggregate, which said list shall be signed by the commissioner and retained by the tax-payer. [The aggregate of principal, interest, and exchange shall constitute the amount of a bond, demand, or claim due and payable, and the principal, with interest rebated when the bond, demand, or claim bears no interest, shall constitute the amount of a bond, demand, or claim not yet due and payable. But no bond, demand, or claim constituting a part of the capital of a business done out of this state shall be included]...... The value of capital, including moneys, credits, or other thing remaining invested, whether said investment was made originally in this or any other state or country, loaned, used, or employed in business out of this state, by yourself, your agent, or other person for you........... The value of all capital of incorporated joint stock companies, building or loan associations, not otherwise taxed. [Real estate belonging to such company shall not be held to be capital, but shall be listed and taxed as property, and not as capital]........................................... The amount of capital invested, used, or employed in any trade or business, not otherwise taxed. [Moneys and credits actively used and employed in carrying on the trade or business, including goods, wares and merchandise on hand, and all solvent bonds, demands, or claims made or contracted in the course of business during the preceding year, shall be held to be capital, in such trade or business, and shall not be taxed otherwise than as such capital; but real estate shall not be listed as such capital, but shall be assessed and taxed as other specific property; but nothing herein shall be held to exclude from taxation any property which is the subject of such business]...................... The aggregate amount of money and the value of principal and interest of personal estate and credits under the control of a court receiver or commissioner, in pursuance of any order, judgment, or decree of any court...... The amount of any money and the value of any personal estate or credits deposited to the credit of any suit, and not in the hands of a court receiver The value of all toll-bridges, turnpikes, and ferries. [Ascertained by reference to the yearly rent paid therefor, if rented; if not rented, then the same may be ascertained by a just estimate of value]..... The aggregate amount of income in excess of six hundred dollars, whether received or due, though not received within the year next preceding the first of February, 1878. [The salary of an officer of this state that is payable at the treasury, is not to be included herein]... SEE THE NOTE ON PAGE 230. |