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AN ORDINANCI, imposing taxes on Persons and Property,
<br />and imposing License Taxes for the payment of interest
<br />on the City debt, for creating a sinking fund therefor, for
<br />the support of the City government and City schools, and for
<br />other expenses, and providing for the collection thereof,
<br />and imposing penalties for failure to comply with the pro-
<br />visions hereof :
<br />Be it ordained by the Common Council of the City of Char-
<br />lottesville, the Board of Aldermen concurring, that for the year
<br />beginning the first day of February 1922, and ending the 31st
<br />day of January 1923, and each year thereafter while this ordi-
<br />nance is in force, -the taxes on persons and property for local
<br />purposes shall be as follows:
<br />GF,NI,RAI, 1,1?V1'.
<br />1, Lands, Lots and Buildings.
<br />On tracts of land and lots and improvements thereon, not ex-
<br />empt from taxation, there shall be a tax of $1.57/ on every
<br />$100.00 of the assessed value thereof.
<br />2, Tangible Personal Property.
<br />Upon all tangible personal property, as defined in Schedule B
<br />of the State tax law, not exempt from taxation, there shall be a
<br />tax of $1.57'/2 on every $100.00 of the assessed value thereof.
<br />3. Intangible Personal Property.
<br />Upon all intangible personal property as enumerated and de-
<br />fined in Schedule C of the General Tax law of the state of Vir-
<br />ginia, and not exempt from taxation, there shall be levied the
<br />following:
<br />a. Class one; 20 cents on every $100.00 of the assessed value
<br />thereo f .
<br />b. Class two; 30 cents on every $100.00 of the assessed value
<br />thereof.
<br />c. Class three; 30 cents on every $100.00 of the assessed value
<br />thereof.
<br />d. Class four; 30 cents on every $100.00 of the assessed value
<br />thereof.
<br />4. Banks, Banking Associations, Trust Companies, etc.
<br />No tax shall be assessed upon the capital of any bank or bank-
<br />ing association organized under the authority of the State, or
<br />of the United States, nor upon the capital of any trust or se-
<br />curity company chartered by this State, but the stockholders in
<br />such banks, banking associations, trust and security companies
<br />shall be assessed and taxed on their shares of stock therein at
<br />the rate of 85 cents on every one hundred dollars value thereof,
<br />the said tax to be -assessed as provided in the tax laws of the
<br />State of Virginia as amended by Chapter 142 of the Acts of
<br />1915, approved March 18, 1915, or any subsequent act pertain-
<br />ing thereto.
<br />�. Other Property.
<br />Upon any property not included in the foregoing, taxed by the
<br />State of Virginia, and which is not exempt from local taxation,
<br />the tax shall be $1.57/ for every one hundred dollars of the
<br />assessed value thereof.
<br />Ile it further ordained by the Common Council of the City of
<br />Charlottesville, the Board of Aldermen concurring, that there
<br />shall he an aminal license tax assessed and paid by all persons,
<br />firms or corporations engaged in the different occupations, pro-
<br />fessions or business named in this ordinance and enumerated be-
<br />low, for the year beginning the 1st clay of May, 1922, and ending
<br />the 30th clay of :\p,ril, 1923:
<br />LICENSES
<br />1Abattoirs.
<br />Every person, firm, or corporation operating an abattoir, or
<br />an establishment of like kind at which animals are slaugh-
<br />tered, shall pay a license tax of $50.
<br />2. Advertising Distributors.
<br />Every person engaged in distributing advertisements for
<br />Other parties than citizens of Charlottesville shall be known as
<br />advertising distributors, and shall pay an annual license tax
<br />Of twenty dollars ($20). By advertising distributors, it is
<br />intended to designate any person who distributes in the City
<br />Of Charlottesville almanacs, pamphlets, or samples of medi-
<br />cine or other merchandise on the streets or from house to
<br />houSe Of said city. No pro rata.
<br />99el
<br />3. Agents -Book.
<br />On every agent for sale of books, maps, pictures, periodi-
<br />cals, printed pamphlets, or canvassers for the same, other than
<br />religious works, ten dollars ($10). No pro rata. Not Trans -
<br />f erable.
<br />4. Agents -Collection or Claim.
<br />On every person or firm acting as collecting claim agents,
<br />other than those who pay a license as attorneys at law, the tax
<br />shall be ten dollars ($10).
<br />5. Agents for Foreign Agricultural Implements.
<br />On every person or firm acting as agents or selling foreign
<br />agricultural implements, carriages, coaches and wagons, and
<br />all machinery, one hundred dollars ($100), and the Commis-
<br />sioner of Revenue may issue such license for the unexpired
<br />portion of the year at a ratable portion of the tax; provided the
<br />same shall not be less than twenty-five dollars ($25),
<br />6. Agents -Fruit Trees, etc.
<br />On agents selling fruit trees, etc., the license tax shall be ten
<br />dollars ($10). No pro rata.
<br />7. Agents -Labor.
<br />On every labor agent engaged in hiring labor (all business
<br />to be transacted in his office, except by written or telephonic
<br />communication) the license tax shall be $25.
<br />If the business is transacted at any other place in the city out-
<br />side of such office, the license tax shall be $500.
<br />8. Agents -Musical Instruments.
<br />On every person acting as agent for selling pianos, melo-
<br />dians, parlor organs or other musical instruments, thirty-five
<br />dollars ($35) .
<br />9. Agents -Non -Resident Fertilizing Companies.
<br />Every person acting as agent for the sale in this city of fer-
<br />tilizers manufactured by non-resident fertilizing companies,
<br />whether selling on commission or for other consideration, shall
<br />pay a specific license tax of twenty-five dollars ($25) per an-
<br />num for each company represented.
<br />10. Agents -Beal Estate or Land.
<br />Tile license tax on real estate or land agents to do business
<br />in this city shall be fifty dollars ($50) and an additional tax
<br />of one tenth of one per cent of gross amount of sales; said ad-
<br />ditional tax shall be paid quarterly, and every person, firm or
<br />corporation doing business under this section is hereby re-
<br />quired to make a detailed written report under oath to the
<br />Commissioner of Revenue of the amount of sales on the first
<br />clay of August, November, February and May of each year
<br />for the three months preceding and pay the amount clue on the
<br />elates mentioned and failure to do so shall be construed as do-
<br />ing business without a license, and shall be guilty of a misde-
<br />meanor and shall be fined not less than $2.50 nor more than
<br />$5 for each day in default.
<br />11. Agents -Renting Houses.
<br />On every license to any person renting houses, farms, or
<br />other real estate, for compensation or profit the tax shall be
<br />twenty-five dollars ($25) .
<br />12. Agents -Sewing Machines.
<br />On every license to a person or firm, other than a regular
<br />licensed merchant or sewing machine agent, as provided in §
<br />135 of the Tax haws of Virginia, to sell or offer to sell or rent
<br />sewing machines and accessories, the tax shall be twenty-five
<br />dollars ($25) .
<br />It shall be the duty of the Commissioner of the Revenue to
<br />require of any person or firm selling or offering to sell sew-
<br />ing machines and accessories that the agent's certificate
<br />granted by the Auditor of the State, as provided for in § 135
<br />of the Tax Laws of Virginia, shall be provided for his inspec-
<br />tion.
<br />13. Architects.
<br />See § 14.
<br />14. Attorneys, Physicians, Dentists, Architects, Civil En.
<br />gineers, Surveyors, Opticians, Oculists, Veterinary
<br />Surgeons, and Conveyances.
<br />The specific license tax on every resident or non-resident at-
<br />torney-at-law, physician, dentist, architect, civil engineer, sur-
<br />veyor, optician, oculist and veterinary surgeon, having an of-
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