TAXATION AND REVENUE SYSTEMS—VIRGINIA.
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pany. telegraph or telephone company, or sleeping car, or
other similar companies, aggrieved by the assessment by the
state corporation commission may apply for redress to the cir
cuit court of the city of Richmond. Notice of the application
is to be given the state corporation commission and the attor
ney for the commonwealth for the city of Richmond defends
the assessment.
2. Rate—
The annual state rate on real estate and tangible
personal property is fixed by statute at 20 cents on
every $100 of assessed value for the support of the
state government, 10 cents for the support of public
free schools, and 5 cents for the payment of pensions;
on intangible personal property the rate is 25 cents for
the support of the state government and 10 cents for
the support of public free schools.
3. Collection—
State, county, and city taxes are collected by the
county and city treasurers.
Taxes are due and payable on July 1, and the treas
urer attends in each magisterial district by appoint
ment to receive them. After December 1 it is his duty
to call for taxes that remain unpaid and to collect
them by distress of goods and chattels or garnish
ment, adding thereto a penalty of 5 per cent; he may
rent out real estate or may sell timber or wood land
and if there is found no property liable to distress, he
is to return lists of delinquent taxes, which are then
enforced by sale of lands. The lien of the state on
land for taxes is paramount to that of the counties,
cities, and towns, and all liens attach December 15 in
the year in which the taxes are assessed.
Taxes on oysters are collected by the oyster inspectors.
Collection officers are paid for their services commissions
similar to those allowed the commissioners of the revenue for
assessing the taxes.
B. POLL TAXES.
All male persons, white and colored, over the age of
21, except those pensioned by the state for military
services, pay a capitation tax of $1.50, of which $1
is for public free school purposes and 50 cents is paid
into the county or city treasury in which it was col
lected. The tax is a lien upon real estate owned by
the person assessed, and if the tax is not paid before
the expiration of three years the land may be sold.
C. THE INHERITANCE TAX.
IVhen any estate within the state of any decedent
passes, by will or descent, to any other person or for
any other use than to or for the use of the grand
father, grandmother, father, mother, husband, wife,
brother, sister, or lineal descendant of such decedent,
the estate so passing is subject to a tax of 5 per cent.
Exemptions are all property to be used exclusively for
state, county, municipal, benevolent, charitable, edu
cational, and religious purposes. This tax is for the
use of the state and is to be paid to the auditor of
public accounts by the county treasurer who retains a
commission of 5 per cent. This tax is due and pay
able one year after decedent’s death.
D. CORPORATION TAXES.
The ad valorem taxation of public service corporations is
treated under State revenues, 1, above.
License taxes imposed upon corporations as such are treated
under Business taxes, licenses, and fees, E, following.
In addition to the general property tax, railroad and canal
companies pay a state tax of 1 per cent per annum upon the
gross transportation receipts within the state ascertained by
finding the average gross transportation receipts per mile,
allowance being made for any excess of value of the terminal
facilities located in another state over those located in this
state. Water or heat, light, and power companies doing busi
ness in this state, in addition to the general property tax,
pay an annual state franchise tax equal to one half of 1 per
cent of their gross receipts for the privilege of doing business
in the state.
Each and evei-y sleeping car, parlor car, and dining car com
pany operating a mileage and doing business within this state
pays a license tax of $2 for each and every mile of track over
which it operates its cars in this state.
Every corporation, joint-stock company, or association
formed under laws of this state, except railway, canal, light,
heat, and power companies, gas and water companies, insur
ance, banking, and security companies, and telephone compa
nies, having an authorized maximum capital stock of $5,000 or
less, shall, in addition to the charter fee, tax on property, and
on income or receipts, and license tax and registration fee pre
scribed by law, pay an annual state franchise tax as follows:
$25,000 and under, $10; over $25,000 and up to $50,000, $20;
over $50,000 and up to $100,000, $40; over $100,000 and up to
$300,000, $60; over $300,000 find up to $500,000, $100; over
$500 000 and up to $1,000,000, $200; over $1,000,000, $200, and
$10 for each $100,000 in excess thereof.
Steamship companies and car and transportation companies,
except express, pay an annual license tax of one-half of 1
per cent on the gross receipts of such company in addition to
the general property and other taxes to which they are subject.
E. BUSINESS TAXES, LICENSES, AND FEES.
A large number of license taxes are levied annually
for state purposes.
Merchants pay license taxes for the privilege of transacting
business in the state to be graduated by the amount of pur
chases during the period for which the license is granted, being
the next preceding 12 months, reported under oath to the com
missioner of the revenue: Purchases up to $1,000, $5; over
$1,000 and up to $2,000, $10; over $2,000 and up to $50,000,
$10 and 30 cents on each $100 over $2,000; over $50,000, $154
and 10 cents on each $100 in excess of $50,000.
Railroad companies which sell mineral or forest products not
from their own mines or lands are taxed as other merchants.
Privilege and license taxes on corporations (annual) : Each
and every express company operating a mileage in this state
shall pay, in addition to the general property tax, a license
tax of $6 for every mile so operated within this state. (This
is in lieu of all other state taxation, except property tax and
registration fee. This tax is paid into state treasury.) Tele
graph companies pay a license tax of $2 per mile of poles or
conduits owned or operated in the state; also 2 per cent of
gross receipts on state business. Telephone companies, license
tax, when the gross receipts from business in the state do not