The following were presented and referred under rule 37:

By Mr. Davis: A bill to require steam vessels to blow their whistles on approaching certain bends of James river. Referred to committee on roads and internal navigation.

By Mr. J. Armistead Carter: Petition of members of town council

of Upperville, asking restrictions on licenses to sell liquor in said town.

Referred to committee on finance.

The morning hour having expired, special order

No. 276. House bill for the assessment, levy and collection of taxes,

came up.

Mr. Bohannon moved that the special order be postponed for five minutes, which was agreed to-yeas 66; nays 30.

On motion of Mr. Stuart, the vote was recorded as follows:

YEAS-Messrs. Allen, Armentrout, Armstrong, Beaton, Bickings, Blair, Bohannon, Boykin, Brady, Branch, Jack Carter, Cecil, Cockerille, Coghill, Cox, Critz, Fitzpatrick, Foster, Gardner, Gilman, Goodwyn, Haden, Hale, Harris, Hill, Holbrook, William Hoskins, John T. Hoskins, Hudgin, Jett, Jordan, B. W. Lacy, J. Horace Lacy, Lamkin, Lee, Lipps, Lipscomb, Lovell, Loving, Lucas, Lybrook, Magruder, May, McMullan, Morris, Morrison, Moss, J. L. Nash, W. A. Nash, Neeley, Norton, Paige, Rogers, Round, Shumate, Stovall, Strother, Swann, Syphax, Tavlor, Thomas, Vau Auken, Wallace, Webb, Whittaker, and Yager-66. NAYS-Messrs. Anderson, Brooks, Brown, Campbell, J. A. Carter, A. J. Clark, Dooley, Flood, Franklin, Friend, Fulkerson, T. S. Gibson, Graves, Harrison, Howard, Koiner, Lewis, Longley, McGonigal, Moore, Ould, Pendleton, Richmond, Riddlebarger, Scruggs, Sellers, Spratt, Stuart, Winn, and Mr. Speaker―30.

No. 352. House bill to amend and re-enact the 7th section of chapter 100 of Code of 1873, prohibiting non-residents from taking or catching fish in the waters of this Commonwealth, was,

On motion of Mr. Bohannon, taken up out of its order on the calendar.

The bill was read a second time and ordered to be engrossed to be read a third time.

No. 317. House bill for the relief of the late township collectors of the counties of the Commonwealth, was,

On motion of Mr. McMullan, taken up out of its order on the calendar.

The bill was read a second time and ordered to be engrossed to be read a third time.

A message was received from the senate by Mr. Thomas, who informed the house that the senate had passed senate bill entitled "An act imposing a tax on stamps upon contracts, &c.," No. 232, in which they request the concurrence of the house.

A message was received from the senate by Mr. Smith, of Nelson, who informed the house that the senate had passed senate bill entitled "An act securing to married women all property acquired by them before or after marriage," No. 169, in which they respectfully request the concurrence of the house.

Special order

No. 276. House bill for the assessment, levy and collection of taxes, again came up.

The question being on agreeing to a substitute offered by Mr. Williams for section 104, which was heretofore agreed to and reconsidered, as follows:

On every license to a merchant, or mercantile firm, where a specific tax is to be paid, sixty dollars: provided, however, that where the amount of the purchases of goods, wares and merchandise of said merchant or firm are less than $12,000, the specific tax shall be ascertained by charging on the amount of the said purchases half of one per centum, but in no case shall the said specific tax be less than $5 00.

In addition to said tax of $60, the said merchant or firm shall, on their said purchases, pay half of one per cent. on the excess above $12,000.

The tax imposed under and by virtue of this section shall be in lieu of any taxation for State purposes on the capital actually employed by said firm or merchant in said business.

The tax in excess of $60, provided for in this section, shall be paid in equal instalments on the 10th of January, 10th of April, 10th of July, and 10th of October, in each year, and shall be collected in the same manner that license taxes are collected.

Mr. Lovenstein moved to amend the substitute offered by Mr. Williams by striking out all after the word "paid," where it first appears, and inserting in lieu thereof the following:

104. Said tax shall be as follows: If the purchases of said merchant or firm shall be ascertained not to be in excess of $1,000, the specific tax shall be $5 00; if $1,001 and under $1,500, $7 50; if $1,500 and under $2,000, $10 00; if $2,000 and under $2,500, $15 00; if $2,500 and under $3,500, $20 00; if $3,500 and under $6,000, $30 00; if $6,000 and under $8,000, $40 00; if $8,000 and under $10,000, $50 00; if $10,000 and not more than $12,000, $60 00; and in case the said purchases exceed $12,000, then for the first $8,000 in excess of $12,000, the further tax of $2 50 on each $1,000 of said excess; if said purchases exceed $20,000, then for the first $20,000 in excess, the further tax of $2 00 on each thousand dollars of said excess; and on each $1,000 in excess of $40,000, the further tax of $1 00 on each $1,000 of said excess; and merchant tailors, lumber merchants, dealers in coal, ice or wood shall be embraced in this section. The taxes hereby imposed shall exempt from further taxation for State purposes the capital actually employed in the business of said merchant or firm. The taxes hereby imposed in excess of $60 00 shall be paid and collected in equal instalments on the 10th of July and 10th of January in each year, and in the same manner as other taxes are collected.

Which was rejected-yeas 29; nays 64.

On motion of Mr. Howard, the vote was recorded as follows:

YEAS-Messrs. Anderson, Beaton, Blair, Boykin, Branch, Brooks, Campbell, Davis, Dooley, Gilman, Goodwyn, Hill, Holbrook, Hunter, P. K. Jones, Lipscomb,

Lovenstein, Magruder, May, John L. Nash, Neeley, Norton, Ould, Paige, Taylor, Van Auken, Wharton, Whittaker, and Winn-29.

NAYS-Messrs. Allen, Armentrout, Armstrong, Bickings, Bohannon, Brown, J. A. Carter, Jack Carter, A. J. Clark, Cockerille, Coghill, Fitzpatrick, Flood, Franklin, Fulkerson, P. Gibson, Graves, Haden, Hale, Harris, Harrison, Hoenniger, William Hoskins, John T. Hoskins, Howard, Hudgin, Jett, Jordan, Koiner, J. H. Lacy, Lamkin, Lee, Lewis, Lightner, Lipps, Longley, Lovell, Loving, Lucas, McGonigal, Moore, Morrison, Moss, W. A. Nash, Pendleton, Popham, Richmond, Riddlebarger, Rogers, Round, Scruggs, Sellers, Shumate, Spratt, Stovall, Strother, Stuart, Swann, Syphax, Thomas, Turner, Wallace, Webb, and Mr. Speaker-64.

The substitute for the 104th section offered by Mr. Williams was rejected.

Mr. Armstrong offered the following as a substitute for the 104th

section :

"On every license to a merchant or mercantile firm the tax to be paid shall be graduated as follows: If the amount of purchases shall not exceed $500, the specific tax shall be $5; and for all purchases over $500, and less than $60,000, one-half of one per centum. Upon all purchases over $60,000, and less than $80,000, forty cents on the hundred dollars of said purchases. If $80,000, and less than $100,000, there shall be paid 30 cents on the $100 of said purchases in excess of $80,000. If $100,000, and less than $200,000, there shall be paid twenty cents on every $100 of said purchases in excess of $100,000. And all purchases in excess of $200,000, there shall be paid ten cents upon each hundred dollars of said purchases.

"The tax imposed under and by virtue of this section shall be in lieu of all tax for State purposes on the capital actually employed by said firm or merchant in said business. The tax in excess of $60 imposed by this section shall be paid in equal instalments on the 10th of January, 10th of April, 10th of July, and 10th of October in each year, and shall be collected in the same manner that license taxes are collected. And merchant tailors, lumber merchants, dealers in coal, ice or wood shall be embraced in this section."

On motion of Mr. Longley, the substitute offered by Mr. Armstrong was amended by inserting after the word "purchases," where it appears in the fifth place the following: "In excess of eighty thousand dollars." On motion of Mr. Longley, the substitute offered by Mr. Armstrong was amended by inserting after the word "purchases," where it appears in the sixth place, the following: "In excess of one hundred thousand dollars."

Mr. Koiner moved to refer the 104th section (with the amendments proposed thereto) to the committee on finance, which was agreed toyeas 47; nays 45.

On motion of Mr. Morris, the vote was recorded as follows:

YEAS-Messrs. Allen, Anderson, Armentrout, Beaton, Bohannon, Boykin, Branch, Campbell, Coghill, Cox, Davis, Dooley, Flood, Friend, Gardner, P. Gibson, Gilman, Haden, Hoenniger, William Hoskins, Hudgin, Jordan, Koiner, J. Horace Lacy, Lewis, Lightner, Lovenstein, Magruder, McMullan, Moss, John L. Nash, Neeley, Ould, Richmond, Riddlebarger, Rogers, Round, Scruggs, Sellers, Spratt, Stuart, Taylor, Thomas, Wallace, Wharton, Whittaker, and Yager-47. NAYS-Messrs. Armstrong, Bickens, Blair, Brady, Brooks, Brown, J. A. Carter,

Jack Carter, Critz, Franklin, Fulkerson, T. S. Gibson, Goodwyn, Graves, Grayson, Harris, Harrison, Holbrook, J. T. Hoskins, Howard, Hunter, Jett, Lamkin, Lipps, Longley, Lovell, Loving, Lucas, Lybrook, May, McGonigal, Morris, W. A. Nash, Norton, Pendleton, Popham, Shumate, Stovall, Strother, Swann, Turner, Van Auken, Webb, Winn, and Mr. Speaker-45.

Mr. Stuart moved a reconsideration of the vote by which the motion of Mr. Koiner was agreed to, which was agreed to.

The question recurring on agreeing to the motion of Mr. Koiner was put and decided in the negative.

The hour of 3 o'clock P. M. having arrived, the chair was vacated until 8 o'clock P. M.

EVENING SESSION.

The chair was resumed at 8 o'clock P. M.

The motion entered by Mr. Winn, to reconsider the vote by which house bill No. 140, to amend and re-enact sections 34 and 35, chapter 172, Code of 1873, with reference to depositions, was ordered to be engrossed to be read a third time, was rejected.

No. 223. Senate bill entitled an act making an annual appropriation to the sinking fund, for the purchase of certain bonds of the State, was, On motion of Mr. Anderson, dismissed.

Mr. Anderson moved a reconsideration of the vote by which the bill was dismissed.

On motion of Mr. Armentrout, the motion to reconsider was passed by. The following senate bills were read a third time and passed: No. 165. Senate bill entitled an act to prescribe how hypothecations of products and commodities shall be made, and to prohibit the hypothecasion of consignments except on conditions.

No. 218. Senate bill entitled an act to amend and re-enact an act entitled an act to incorporate the Richmond and Fair Oaks turnpike company, in the county of Henrico, approved March 27, 1873.

No. 196. Senate bill entitled an act to incorporate the Montpelier humane association of Orange county, Virginia.

No. 230. Senate bill entitled an act to incorporate the Blacksburg railroad company, in the county of Montgomery.

No. 219. Senate bill for the relief of the sureties of John D. Templeton, late sheriff of Scott county-yeas 83; nays 1.

The vote required by the constitution was recorded as follows:

YEAS-Messrs. Allen, Anderson, Armentrout, Armstrong, Beaton, Blair, Boykin, Brady, Branch, Brooks, Brown, Campbell, J. A. Carter, Jack Carter, Cecil, Critz, Flood, Foster, Franklin, Fulkerson, P. Gibson, T. S. Gibson, Graves, Grayson, Griffith, Haden, Hale, Harris, Harrison, Hoenniger, Holbrook, William Hoskins, John T. Hoskins, Howard, Hudgin, Jett, P. K. Jones, Jordan, Koiner, J. Horace Lacy, Lamkin, Lee, Lewis, Lightner, Lipps, Lipscomb, Longley, Lovell, Lovenstein, Loving, Lucas, Lybrook, Magruder, May, McGonigal, McMullan, Morris, Morrison, John L. Nash, Neeley, Norton, Popham, Richmond, Rogers, Round, Scruggs, Sellers, Shumate, Spratt, Stovall, Stuart, Swann, Syphax, Taliaferro, Taylor, Turner, Van Auken, Wallace, Webb, Wharton, Whittaker, Winn, and Yager-83. NAY-Mr. Moss-1.

Mr. Harrison moved that the house proceed to the consideration of house bills on their second reading, which was agreed to-yeas 83. On motion of Mr. Harrison, the vote was recorded as follows:

YEAS-Messrs. Allen, Anderson, Armentrout, Armstrong, Beaton, Blair, Bohannon, Boykin, Brady, Branch, Brooks, Brown, Campbell, Cecil, Coghill, Critz, Flood, Foster, Franklin, Fulkerson, P. Gibson, T. S. Gibson, Graves, Grayson, Griffith, Haden, Hale, Harris, Harrison, Hoenniger, Holbrook, William Hoskins, John T. Hoskins, Howard, Hudgin, Jett, P. K. Jones, Jordan, Koiner, Lamkin, Lee, Lewis, Lightner, Lipps, Lipscomb, Longley, Lovell, Lovenstein, Loving, Lucas, Lybrook, Magruder, May, McGonigal, McMullan, Morris, Morrison, Moss, J. L. Nash, Neeley, Norton, Popham, Richmond, Rogers, Round, Sellers, Shumate, Spratt, Stovall, Stuart, Swann, Syphax, Taliaferro, Taylor, Turner, Van Auken, Wallace, Webb, Wharton, Whittaker, Winn, Yager, and Mr. Speaker-83.

The following house bills were read a second time and ordered to be engrossed to be read a third time:

No. 141. House bill to make repairs at the Eastern lunatic asylum. No. 143. House bill to amend the 5th section of chapter 161 of the Code of 1873, concerning the fees of the attorney general.

No. 144. House bill providing for taxing certain costs in motions made by the auditor against collecting officers, and in cases of appeals from decisions of the auditor.

No. 152. House bill amending and re-enacting the 11th section, 7th chapter, Code of 1873, in relation to voters.

No. 150. House bill to regulate the sale of boots and shoes containing wood or paper bottoms, was,

On motion of Mr. Longley, dismissed.

No. 154. House bill authorizing the division of school districts in sub-districts, and to provide for the management of the public schools therein, was read a second time.

Mr. Lee offered an amendment in the nature of a substitute.

On motion of Mr. Longley, the bill was passed by and the substitute was ordered to be printed.

On motion of Mr. Taylor, the house adjourned until to-morrow at 11 o'clock A. M.

SATURDAY, APRIL 11, 1874.

The journal was read by the clerk.

A communication from the senate, by their clerk, was read as follows:

In Senate, April 10, 1874.

The senate have agreed to the amendment proposed by the house of delegates to senate bill entitled

An act providing for submission to the people of proposed amendments to the constitution of Virginia, in relation to county organizations; No. 231.