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OF THE

GENERAL ASSEMBLY

OF

VIRGINIA,

PASSED AT THE SESSION OF 1836-37,

COMMENCING 5TH DECEMBER, 1836, AND ENDING 31st Marcu, 1837,

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Y

ACTS

OF

A PUBLIC AND GENERAL NATURE.

PART I.

towns.

Chap. 1.-An ACT imposing taxes for the support of government.

(Passed March 29, 1837.) 1. Be it enacted by the general assembly, That the public taxes Taxes for 1837. for the year eighteen hundred and thirty-seven, shall be as follows, to wit: On lands, (except such as are exempted by law from tax- On lands. ation,) for every hundred dollars value thereof, (agreeably to the "act for arranging the counties into districts for the election of senators, and for equalizing the land tax," passed February the eighteenth, in the year eighteen hundred and seventeen, and the

act further to amend and explain the act, entitled,' an act for arranging the counties into districts for the election of senators, and for equalizing the land tax,'” passed March the first, in the year eighteen hundred and nineteen,) eight cents; for all houses and Houses and lots in lots in any city, borough or town, (except such as are exempted by law from taxation,) two dollars for every hundred dollars yearly rent or annual value thereof; for all houses and lots in any city, borough or town, (except such as are exempted by law from taxation,) improved and not rented or occupied, and for all unimproved lots as aforesaid, eight cents for every hundred dollars value thereof, agreeably to the above cited acts for arranging the counties into districts for the election of senators, and for equalizing the land tax; for every Slaves. slave above the age of twelve years, (except such as have been or may be exempted, in consequence of age or infirmity, by the respective county and corporation courts,) twenty-five cents; for every Horses, asses, &c. stallion or jackass, twice the price at which such stallion or jackass covers a mare by the season; for all other horses, mares, asses, mules and colts, six cents each; for every riding or pleasure car- Carriages. riage, stage wagon, jersey wagon or carryall, and harness belonging thereto, one per centum on the value thereof, to be ascertained by the commissioner of the revenue in the manner prescribed by law: Provided, That not less than two dollars shall be paid on each four wheel riding or pleasure carriage; and not less than one dollar on each stage wagon, jersey wagon or carryall and harness; and not less than fifty cents on each two wheel riding or pleasure carriage and harness.

2. T'here shall also be levied, collected and paid, in the manner Law process. prescribed by law, the following taxes, to wit: For each writ or

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