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YEAS_Messrs. Anderson, Bickings, Boykin, Brooks, P. J. Carter, Cecil, Davis, Dooley, Friend, P. Gibson, Goodwyn, Grayson, Hale, Hamilton, Harris, William Hoskins, J. Horace Lacy, Lipscomb, Lucas, Moss, W. A. Nash, Neeley, Norton, Richmond, Rogers, Spratt, Stovall, Swann, Taylor, Wallace, Wharton, Winn, and Young-33.

Nays-Messrs. Allen, Armentrout, Armstrong, Beaton, Blair, Brown, Campbell, J. A. Carte Jack Carter, shill, Flood, Franklin, Fulkerson, Gardner, T. S. Gibson, Gilman, Graves, Haden, Harrison, Hill, Hoenniger, Holbrook, Howard, Hudgin, Jordan, Koiner, Lamkin, Lee, Lewis, Lightner, Lipps, Lovell, Lovenstein, Loving, Lybrook, Magruder, McMullan, J. L. Nash, Ould, Popham, Round, Scruggs, Sellers, Shumate, Stuart, Taliaferro, Webb, Yager, and Mr. Speaker_48.

The amendment offered by Mr. Anderson was rejected.

A message was received from the senate by Mr. Lawson, who informed the house that the senate had passed senate bill entitled an act to incorporate the Richmond hotel and dramatic company, No. 304; in which they respectfully request the concurrence of the house.

Mr. Franklin moved to amend the substitute offered by Mr. Armstrong, as amended, by striking out all after the word “firm," and inserting the following:

“The tax to be levied shall be graduated as follows: If the amounts of the purchases by any merchants or mercantile firm shall be under five hundred dollars, the tax shall be ten dollars; if over five hundred and under one thousand dollars, the tax shall be twenty dollars; if over one thousand and under fifteen hundred dollars, twenty-four dollars; if fifteen hundred and under twenty-five hundred dollars, thirtytwo dollars; if over twenty-five hundred and under five thousand dollars, forty-eight dollars; if over five thousand dollars and under ten thousand dollars, seventy-six dollars; if over ten thousand and under fifteen thousand dollars, ninety-six dollars; if over fifteen thousand dollars and under twenty thousand dollars, one hundred and twelve dollars; if twenty thousand dollars and under thirty thousand dollars, one hundred and forty dollars; if over thirty thousand and under fifty thousand dollars, two hundred and eight dollars; and ten dollars for every ten thousand dollars in excess of said fifty thousand dollars. The tax on purchases shall be in lieu of all tax for State purposes on the capital employed in said business; but this license tax shall not be construed to authorize any merchant or mercantile firm to sell wine, ardent spirits, or a mixture thereof, without paying the additional license tax presented therefor."

Which was rejected.

The substitute offered by Mr. Armstrong, as amended, was rejected yeas 33; nays 37.

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

YEAS Messrs. Armentrout, Armstrong, Blair, Cecil, Grayson, Haden, Hale, Harris, Hill, Holbrook, Wm. Hoskins, Howard, Koiner, Lamkin, Lee, Lipps, Lipscomb, Lovell, Loving, Lucas, Morris, John L. Nash, W. A. Nash, Pophain, Richmond, Rogers, Round, Sellers, Spratt, Stovall, Syphax, Winn, and Yager-33.

Nays-Messrs. Allen, Anderson, Bagwell, Beaton, Bohannon, Boykin, Brown, Campbell, J. A. Carter, Coghill, Critz, Davis, Dooley, Flood, Franklin, P. Gibson, T. S. Gibson, Gilman, Graves, Harrison, Hoenniger, Hudgin, Jordan, Lewis, Love enstein, Lybrook, Magruder, Moore, Ould, Scruggs, Shumate, Stuart, Taliaferro, Taylor, Webb, Wharton, and Mr. Speaker-37.

On motion of Mr. Winn, the house adjourned until Monday next at 11 o'clock A. M.

MONDAY, APRIL 13, 1874.

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

In Senate, April 11, 1874.

The senate have passed, with amendments, house bill entitled

An act to amend and re-enact section ten of chapter nine, and section two of chapter one hundred and fifty-five of the Code of 1873, in reference to the jurisdiction of circuit courts; No. 109.

And they have passed house bills entitled

An act to amend and re-enact section six of chapter 155 of the Code of Virginia, relative to the jurisdiction of the chancery court of the city of Richmond ; No. 156.

An act to allow the voters of the town of Suffolk to elect a supervisor; No. 226.

An act to amend and re-enact section one of an act approved March 28, 1873, entitled an act for the protection of fish in Jackson and Cowpasture rivers and their tributaries from the junction of said rivers to the boundary line between the counties of Bath and Highland; No. 252.

An act to establish corporation courts for the cities of Manchester and Winchester; No. 258.

An act allowing Robert B. Batte & Co. to erect a pier or wharf on the James river; No. 280.

An act to amend section 21 of chapter 196, Code of 1873, concerning conservators of the peace; No. 308. And

An act to allow R. R. Farr, late sheriff, and the collecting officers of the county of Fairfax, to collect taxes, fee bills and county levies for 1869 and 1870; No. 319.

They have passed bills entitled

An act to allow the citizens of the northern portion of Red Bank township to vote upon the question of continuing or repealing the fence law : No. 204.

An act to amend an act to incorporate the town of Rocky Mount, in the county of Franklin, in force February 17, 1873; No. 309.

An act to authorize the Fredericksburg and Gordonsville railroad company to connect with the Chesapeake and Ohio railroad at or near Gordonsville; No. 303.

An act for the relief of the sureties of Silas B. Johnson, late sheriff of Rappahannock county; No. 310. And

An act to incorporate the Augusta fire company of the city of Staunton ; No. 311.

And they have agreed to joint resolution allowing further time for 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 farther 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 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 all 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 bé 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

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