Imágenes de páginas
PDF
EPUB
[ocr errors]

George W. Myers, collector of Jeffersonton township, in the county of Culpeper, to return delinquent lists of taxes, county and township levies for the year 1872.

In which amendments and senate bills they respectfully request the concurrence of the house of delegates.

No. 109. House bill, was referred to the committee for courts of justice.

No. 204. Senate bill, was read twice and referred to the committee on agriculture and mining.

No. 303. Senate bill, was read twice and referred to the committee on roads and internal navigation.

No. 310. Senate bill, was read twice and referred to the committee on finance.

Senate joint resolution allowing further time for George W. Myers, collector of Jeffersonton township, in the county of Culpeper, to return delinqnent lists of taxes, county and township levies for the year 1872, was read twice and referred to the committee on finance.

Nos. 309 and 311. Senate bills, were read twice and placed on the calendar, the rules having been suspended requiring their reference to committees

No. 304. Senate bill entitled an act to incorporate the Richmond hotel and dramatic company, was read twice and referred to the committee on propositions and grievances.

No. 286. House joint resolution in regard to a further adjustment of the debt of the Commonwealth of Virginia, was reported from the committee on finance with a recommendation that the house agree to the substitute of the senate.

No. 206. House joint resolution to provide for the safe keeping of certain bonds of the Commonwealth, was reported from the committee on finance with a recommendation that the substitute of the senate be agreed to.

The following senate bills were reported from the committee on finance :

No. 232. Senate bill entitled an act imposing a tax on stamps upon contracts, &c., with an amendment.

No. 254. Senate bill entitled an act providing for the reassessment of lands in this Commonwealth as required by the constitution.

The following senate bills were reported from the committee on schools and colleges :

No. 290. Senate bill entitled an act to incorporate the Hamilton institute, with an amendment.

No. 280. Senate bill entitled an act to incorporate the Marion high school.

A resolution offered by Mr. Neeley (and postponed until to-day), as follows:

Resolved (the senate concurring), That a special committee of one on the part of the senate, and two on the part of the house, be appointed to investigate the affairs of the Eastern lunatic asylum, and to report

[ocr errors]
[ocr errors]

upon its general condition, and the manner in which appropriations made during the term of office of the present superintendent have been expended; and that said committe be authorized to make said investigation during the recess of the general assembly, came up.

Mr. Fulkerson moved to amend the resolution by striking out all after the word "expended,” and inserting “the said committee is authorized to send for persons and papers, and are directed to proceed with the investigation at once."

On motion of Mr. Taylor, the resolution was postponed until Monday next.

A report of the committee on finance, as follows:

The committee on finance having under consideration the petition of practicing attorneys in Prince George and Surry, asking the general assembly for increase of pay for county judge, beg leave to report that the prayer of the petitioners be rejected.

(heretofore passed by)-was, on motion of Mr. B. W. Lacy, referred to the committee for courts of justice.

A message was received from the senate by Mr. Smith, of Nelson, who informed the house that the senate had agreed to the following resolution :

Resolved (the house of delegates concurring), That the keeper of rolls be requested to return to the senate senate bill No. 176, to amend and re-enact the first section of an act passed March 4, 1872, amending the act to incorporate the Potomac and Manassas railroad company, as amended by an act approved March 6, 1873.

In which they respectfully request the concurrence of the house.

On motion of Mr. Round, the joint resolution was referred to the committee on roads and internal navigation.

Leave of absence was granted Messrs. J. T. Hoskins two days, Whittaker three days, and Griffith five days.

Mr. McMullan stated that he would have voted in the affirmative on the question of agreeing to the substitute offered by Mr. Armstrong, as amended, for section 104, but had paired off with Mr. Neeley.

The following were presented and referred under rule 37:

By Mr. Round : Petition of W. R. Snow and seventy-eight citizens of Prince William county, for a law for the protection of sheep by a tax on dogs. Referred to the committee on agriculture and mining:

By Mr. Howard : Petition of citizens of the town of Jacksonville, in the county of Floyd, asking an act of incorporation for said town. Referred to the committee on counties, cities and towns.

The morning hour having expired, special order

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

Mr. Ould offered the following as substitutes for the 66th and 67th sections :

66. There shall be levied and collected upon the gains, profit and income of every person residing in this State, derived from any source whatever, whether within or without this State, a tax of one per centum on the excess over six hundred dollars. And the tax herein provided shall be assessed, collected and paid upon the gains, profits and income for the year ending January 31st next preceding the time for levying, collecting and paying said tax, whether said gains, profits and income be received or due. "In estimating the gains, profits and income of any person, there shall be included asl income derived from any kind of property, rents, interest received or accrued upon all notes, bonds and mortgages, or other forms of indebtedness bearing interest, whether paid or not, if good and collectable, interest upon notes, bonds or other securities of the United States ; and the amount of all premium on gold and coupons ; the gains, profit and income of any business, profession, trade, employment, office, or vocation, including any amount received as salary; the share of any person of the gains and profits, whether divided or not, of all companies or partnership, but not including the amount received from any corporations whose officers, as authorized by law, withhold and pay as taxes a per centum of the dividend made, and of interest or coupons paid by such corporations; profits realized within the year from sales of real estate purchased within one year previous to the year for which the income is estimated; the amount of sales of live stock, wool, butter, cheese, pork, beef, mutton or other meats, hay and grain, fruits, vegetables or other productions, being the growth or produce of the estate of such person, but not including any part thereof consumed directly by his family; and all other gains, profits and income drawn from any source whatever, but not including the rental value of the homestead used or occupied by any person or his family.

67. In estimating the gains, profits and income of any person, all national, State, county, township and municipal taxes paid within the year shall be deducted from the gains, profits and income of the person who has actually paid the same, whether owner, tenant, or mortgagor; also all his losses actually sustained during the year arising from fires, floods, shipwreck, or incurred in trade, and debts ascertained to be worthless, but excluding all estimated depreciation of values; also, there shall be deducted the amount of interest paid during the year, and the amount paid for rent or fertilizers, or labor to cultivate the land, or to conduct any other business from which income is derived; also the amount paid for the rent of the house or premises occupied as a residence for himself or his family, and the amount paid out for usual and ordinary repairs. No deduction shall be made for any amount paid out for new buildings, permanent improvements, or betterments made to increase the value of any property or estate. Only one deduction of six hundred dollars shall be made from the aggregate income of all members of any family composed of one or both parents and one or more minor children, or of husband and wife; but when a wife has by law a separate income beyond the control of her husband, and is living separate and apart from him, such deduction shall then be made from her income, gains and profits; and guardians and trustees shall be allowed to make the deduction in favor of each ward or beneficiary. It shall be the duty of every person of lawful age, whose gross income during the preceding year shall exceed six hundred dollars, to make and render on or before the day designated by law for other tax lists, to the assessor or commissioner of the district in which he resides, a return of the gross amount of his gains, profits and income as aforesaid, with such claim to deductions as he may lawfully have; and every guardian and trustee, executor or administrator, and every other person of fiduciary capacity, shall make and render a like return of the amount of income, gaius and profits of the person for whom he acts. Such return shall be verified by the oath of the party making it.

Which was rejected-yeas 24; nays 57.
On motion of Mr. May, the vote was recorded as follows:

a

YEAS-Messrs. Allen, Anderson, Bickings, Bohannon, J. A. Carter, Jack Carter, P. J. Carter, Cox, Gaines, Gardner, Gilliam, Gilman, Goodwyn, Koiner, B. W. Lacy, Lipps, Magruder, Montague, Moore, Moss, John L. Nash, Ould, Round, and Wharton-24.

NAYS-Messrs. Armentrout, Armstrong, Bagwell, Blair, Brown, Campbell, Matt Clark, Coghill, Critz, Davis, Fitzpatrick, Flood, Franklin, Friend, Fulkerson, T. S. Gibson, Graves, Grayson, Griffith, Haden, Hale, Harris, Harrison, Hill, Hoenniger, Holbrook, William Hoskins, Howard, Hudgin, Hunter, Lamkin, Lewis, Lipscomb, Lovell, Lucas, Lybrook, May, McMullan, W. A. Nash, Neeley, Nickens, Norton, Pendleton, Popham, Richniond, Rogers, Scruggs, Sellers, Shumate, Spratt, Stuart, Taliaferro, Webb, Winn, Yager, Young, and Mr. Speaker–57.

Mr. Webb moved a reconsideration of the vote by which the substitute offered by Mr. Armstrong, as amended, for the 104th section was rejected, which was agreed to.

The question recurring on agreeing to the substitute offered by Mr. Armstrong,

Mr. Blair offered the following as an amendment to the substitute offered by Mr. Armstrong for the 101th 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 $2,000, the specific tax shall be $10; and for all purchases over $2,000, and less than $60,000, there shall be paid a tax of one-half of one per centum. Upon all purchases over $60,000, and less than $80,000, there shall be paid a tax of forty cents on the one hundred rs of said purchases in excess of $60,000. Upon all purchases over

. $80,000, and less than $100,000, there shall be paid a tax of 30 cents on the $100 of said purchases in excess of $80,000. Upon all purchases over $100,000, there shall be paid a tax of ten cents on the $100 of said purchases in excess of $100,000.

“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 merchant or mercantile firm in said business. The tax in excess of ten dollars 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. Merchant tailors, lumber merchants, dealers in coal, ice or wood, shall be embraced in this section. But this section shall not authorize any such person to sell wine, ardent spirits, or a mixture thereof."

Which was agreed to.

[ocr errors]

The bill was further amended.

The question being on ordering the bill to be engrossed to be read a third time,

Mr. Graves moved the pending question, which was ordered-yeas 67; nays 19.

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

:

YEAS—Messrs. Allen, Armstrong, Bagwell, Beaton, Blair, Brown, Campbell, J. A. Carter, Jack Carter, Coghill, Critz, Davis, Dooley, Fitzpatrick, Flood, Franklin, Friend, Fulkerson, Gaines, Gardner, T. S. Gibson, Gilman, Graves, Haden, Hale, Harrison, Hoenniger, William Hoskins, Howard, Hudgin, Hunter, James, Jordan, Koiner, B. W. Lacy, J. Horace Lacy, Lee, Lewis, Lightner, Lipps, Lipscomb, Longley, Lovell, Loving, Lybrook, Magruder, McMullan, Montague, Moore, J. L. Nash, Neeley, O'Neal, Ould, Popham, Rogers, Scrugys, Sellers, Shumate, Spratt, Stuart, Taylor, Thomas, Wallace, Webb, Wharton, Winn, and Mr. Speaker-67.

Nays-Messrs. Bickings, Cecil, Matt Clark, Cox, Crank, Harris, Hill, Lamkin, Lucas, May, Morris, Moss, W. A. Nash, Nickens, Norton, Pendleton, Round, Taliaferro, and Young-19.

The bill was ordered to be engrossed to be read a third time. On motion of Mr. Dooley, the house adjourned until to-morrow at 11 o'clock A. M.

TUESDAY, APRIL 14, 1874. Prayer by Rev. Dr. J. L. Burrows, of the Baptist church. The journal was read by the clerk. A communication from the senate, by their clerk, was read as follows:

In Senate, April 13, 1874.

The senate have agreed to the report of the committee of conference upon the subject of disagreement between the two houses in regard to an act entitled

An act in relation to actions of detinue; No. 46.
They have passed house bills entitled

An act to extend the time for the organization of the Pittsylvania and Henry railroad company, and to extend the time for the commencement of said road; No. 125.

An act to provide for the relinquishment to the United States, in certain cases, of title to and jurisdiction over lands for sites of light-houses, beacons, or other aids to navigation in the waters of this State; No. 167.

They have passed senate bill entitled
An act to incorporate the town of Occoquan; No. 301. And
An act to incorporate the Virginia turnpike company; No. 305.

They have agreed to the amendments proposed by the house of delegates to senate bill entitled

An act to prescribe how hypothecations of products and commodities

« AnteriorContinuar »