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Virginia, laws, stahto, etc, li!

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1918

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WITH SECTIONS OF THE CODE AND ACTS, OF ASSEM-
BLY IN RELATION TO THE DUTIES OF THE

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Va 135 T235 918

JUN 28 1924

COMMONWEALTH OF VIRGINIA.

OFFICE OF AUDITOR OF PUBLIC ACCOUNTS.

RICHMOND, May, 1918.

This edition of the Tax Laws contains the amendments to those laws made by, also laws relating to taxation passed by, the General Assembly which adjourned March 22, 1918.

SPECIAL TAX ON ASSESSED VALUATION.

By act approved March 15, 1918, a Special Tax of eight (8) cents on the $100 assessed value is imposed, for the year 1918 and thereafter, on real estate, including the real estate of public service corporations, tangible personal property, including the rolling stock of corporations operating railroads by steam and all tangible personal property of public service corporations, shares of bank stock, and on all intangible personal property (except money; and bonds of counties, cities and towns or other political sub-divisions of this State), which tax is to be applied as follows:

"three-eighths to the construction or reconstruction of
the roads and projects comprised in the State Highway
System, four-eighths to the maintenance of the public
free schools of the primary and grammar grades from
the first to the seventh grades, inclusive, and one-
eighth for the prevention and eradication of tubercu
losis among the people of this State......

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ADDITIONAL FRANCHISE AND LICENSE TAX ON PUBLIC SERVICE CORPORATIONS.

By an act approved March 23, 1918, an additional franchise tax and license tax is imposed upon public service corporations for the year 1918 and thereafter.

CAPITAL.

By act approved March 6, 1918, the provisions of which act are, however, not in force until on and after February 1, 1919, CAPITAL, as used in the tax laws, is defined, and return must be made as of

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