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OF THE GENERAL ASSEMBLY
PASSED AT THE SESSION OF 1838,
COMMENCING 1ST JANUARY, 1838, AND ENDING STH
APRIL, 1838, IN THE SIXTY-SECOND YEAR OF
VIRGINIA STATE DOCUMENT
A PUBLIC AND GENERAL NATURE.
Chap. 1.-An ACT imposing taxes for the support of government.
(Passed April 7, 1838.) 1. Be it enacted by the general assembly, That the public taxes Taxes for 18:38. for the year eighteen hundred and thirty-eight shall be as follows, to wit: On lands, (except such as are exempted by law, from taxa. On lands. tion,) for every hundred dollars value thereof, (agreeably to the "act for arranging the counties into districts for the election of senators, and for equalizing the land tax," passed February the eighteenth, in the year eighteen hundred and seventeen, and the "act.further to amend and explain the act, entitled, 'an act for arranging the counties into districts for the election of senators, and for equalizing the land tax, passed March the first, in the year eighteen hundred and nineteen,) ten cents; for all houses and lots in any city, Ilouses and lots in borough or town, fexcept such as are exempted by law from taxation) two and a half dollars for every hundred dollars yearly rent or annual value thereof; for all houses and lots in any city, borough or town, (except such as are exempted by law from taxation,) improred, and not rented or occupied, and for all unimproved lots as a foresaid, ten cents for every hundred dollars value thereof, agreeably to the above cited acts for arranging the counties into districts for the election of senators, and for equalizing the land tax; every slave above the age of twelve years, (except such as have been or may be exempted, in consequence of age or infirmity, by the respective county and corporation courts,) thirty cents; for Horses. every stallion or jack ass, twice the price at which such stallion or jack'ass covers a mare by the season; and when the service of such stallion or jack ass is charged for, not in money, but in provisions or other commodities of value, then twice the alternative value of such properly in money, such value to be fixed by the commissioner of the revenue; for all other horses, mares, asses, mules and colts, eight cents each; for every riding or pleasure carriage, stage wagon, Carriages. jersey wagon or carryall, and harness belonging thereto, one per centum on the value thereof, to be ascertained by the commissioner of the revenue, in the manner prescribed by law: Provided, That not less than iwo dollars shall be paid on each four wheel riding or pleasure carriage and harness, and not less than one dollar on each stage wagon, jersey wagon or carryall, and harness, and not less than fifty cents on each two wheel riding or pleasure carriage and harness.