Richmond Enquirer

[Circular to the Commissioners of the Revenue.]

AUDITOR'S OFFICE, March 13, 1826.

SIR, the taxes for the year 1826, are as follow, to wit:

On land; for every hundred dollars value, eight cents.

On all houses and lots in town, occupied by the proprietor or by a tenant; two dollars and three cents for every hundred dollars yearly rent or value thereof.

On all houses and lots improved, but not rented or occupied by the proprietor, and on all unimproved lots in any city, town or borough; eight cents for every hundred dollars value thereof, agreeably to the equalizing law.

On every slave above the age of twelve, except the aged and infirm exempted by the courts; forty seven cents.

On every stallion or jack-ass; twice the price at which such stallion or jack-ass covers a mare by the season. On all other horses, asses, mares, mules and colts; twelve cents each.

On every ordinary licence, or licence to keep a house of private entertainment; seven dollars, for every hundred dollars yearly rent or value thereof; such rent or value, to be ascertained by the commissioners of the revenue, in the manner prescribed by law. Not less than eighteen dollars to be charged on each ordinary licence, and not more than four dollars and fifty cents on each licence to a house of private entertainment, if the house be of less value than seven hundred dollars.

On every riding or pleasure carriage, stage-waggon, Jersey waggon and carryall, and harness belonging thereto; one per centum on the value thereof; but not less than two dollars shall be charged on each four-wheeled riding and pleasure carriage; not less than one dollar on each stage-waggon, Jersey waggon and carryall; and not less than fifty cents on each two wheeled riding and pleasure carriage.

On every licence to sell goods, wares or merchandize, of foreign or domestic growth or manufacture, or both, or either, at the same place; if by wholesale and retail, sixty dollars; if by retail only, twenty dollars.

On every licence to sell silver or plated ware, or jewelry, not manufactured by the vendor, twenty dollars; but persons who only repair watches, and vend such articles as are necessary in the line of that business, are not subject to the tax.

On every licence to a vendue-master; sixty dollars.

I have omitted any mention of the tax on pedlars, exhibitors of shows, and brokers, as their licences are granted by the clerk of the county or corporation court.

Lists of licences granted to merchants and vendue-masters in the city of Richmond, borough of Norfolk, and town of Petersburg, Lynchburg, and Fredericksburg are required by a law of the last session to be transmitted to this office on or before the 10th day of May, annually; and the act provides, that if the commissioners for each of those towns should neglect to send the lists at the time specified, without reasonable excuse, it shall be the duty of the Auditor to disallow the fees for granting such licences.

I request you to transmit your land and property-books at the time prescribed by law. Delay beyond that period, produces much inconvenience to this office.

Very respectfully, yours,

JAS. E. HEATH.

March 24.

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