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TAX ORDINANCES AN ORDINANCE imposing taxes on Persons and Property, and imposing License 'faxes for the payment of interest oil the City debt, for creating a sinking fund therefor, for the support of the City government and City schools, and for other expenses, and providing for the collection thereof, and imposing penalties for failure to comply with the pro- visions hereof: lie it ordained by the Council of the City of Charlottesville, that for the year beginning the first day of February 1923, and ending the 31st day of January 1924, and each year thereafter while this ordinance is in force, the taxes on persons and prop- erty for local purposes shall be as follows: 1. Lands, Lots and Buildings. -On tracts of land and lots and improvements thereon, not ex- empt from taxation, there shall be a tax of $1.55 on every $100.00 of the assessed value thereof, to pay the general oper- ating expenses of the city government and to pay the interest and sinking fund on the city debt other than schools. And there shall be levied an additional tax on every $100 of the assessed �-alue thereof of $0.25 (twenty-five cents) to pay the interest and sinking fund on school bonds and $0.80 (eight), cents) for the maintenance and operating of the schools. 2. Tangible Personal Property. Upon all tangible personal property, as defined in Schedule Ii of the State Tax Law, not exempt from taxation, there shall be a tax of $1.55 on every, $100.00 of the assessed value thereof, to pay the general operating expenses of the city government and to pay the interest and sinking fund on the city debt other than schools. And there shall be levied an additional tax on every $100.00 of the assessed value thereof of $0.25 (twenty-five cents) to pay the interest and sinking fund on school bonds and $0.80 (eighty cents) for the maintenance and operating of the schools. 3. Intangible Personal Property. Upon all intangible personal property as enumerated and de- fined in Schedule C of the General Tax law of the state of Vir- ginia, and not exempt from taxation, there shall lie levied the following: a. Class one; 20 cents on every $100.00 of the assessed value thereof. b. Class two; 30 cents on every $100.00 of the assessed value thereof. c. Class three ; 30 cents on every $100.00 of -the assessed value thereof. d. Class four; 30 cents on every $100.00 of the assessed value thereof. 4. Banks, Banking Associations, Trust Companies, etc. No tax shall be assessed upon the capital of any hank or bank- ing association organized tinder the authority of the State, or of the United States, nor upon the capital of any trust or se- curity company chartered by this State, but the stockholders in such banks, banking associations, trust and security companies shall be assessed and taxed ()it their shares of stock therein at the rate of 85 cents on every one hundred dollars value thereof, the said 'tax to be assessed as provided in the tax laws of the State of Virginia as amended by Chapter 142 of the Acts of 191, approved Alarch 18, 1915, or any subsequent act pertain- ing thereto. 5, Other property. Upon an)' property not included in the foregoing, taxed by the State of Virginia, and which is not exempt from local taxa- tion, the tax shall be $1.55 for every ,one hundred dollars of the assessed value thereof, to pay the general operating expenses of the city government 111(1 to pay the interest and sinking fund on the 'lty debt other than schools. .'incl there shall be levied an a(Iditional tax on every $100.00 of the assessed value thereof of $0'25 (twenty-five cents) to pay the interest and sinking fund °» school bonds and $0.80 (eighty cents) for the maintenance and operating of the schools. Be it further ordained by the Council of the City of Char- lottesville, that there shall be an annual license tax assessed and Paud 1'!' all persons, firms or corporations engaged in the dif- f erent occupations, professions or business named in this ordi- nance and enumerated below, for the year beginning the 1st day of May, 1923, and ending the 30th day of April, 1924: LICENSES 1. Abattoirs. Every person, firm, or corporation operating an abattoir, or an establishment of like kind at which animals are slaugh- tered, shall pay a license tax of $1 2. Advertising Distributors. Every person engaged in distributing advertisements for other parties than citizens of Charlottesville shall be known as advertising distributors, and shall pay an annual lidense tax of twenty dollars ($20). By advertising distributors, it is intended to designate any person who distributes in the City of Charlottesville, almanacs, pamphlets, or samples of medi- cine or other merchandise on the streets or from house to house of said city. No pro rata. 3. Agents -Book. On every agent for sale of books, maps, pictures, periodi- cals, printed pamphlets, or canvassers for the same, other than religious works, ten dollars ($10). No pro rata. Not Trans- ferable. 4. Agents -Collection or Claim. On every person or firm acting as collecting claim agents, other than those who pay a license as attorneys at law, the tax shall be ten dollars ($10). 5. Agents for Foreign Agricultural Implements. On every person or firm acting as agents or selling foreign agricultural implements, carriages, coaches and wagons, and all machinery, one hundred dollars ($100), and the Commis- sioner of Revenue may issue such license for the unexpired portion of the year at a ratable portion of the tax; provided the same shall not be less than twenty-five dollars ($25) . 6. Agents -Fruit Trees, etc. On agents selling fruit trees, etc., the license tax shall be ten dollars ($10). No pro rata. 7. Agents -Labor. On every labor agent engaged in hiring labor (all business to be transacted in his office, except by written or telephonic communication) the license tax shall be $25. If the business is transacted at any other place in the city out- side of such office, the license tax shall be $500. 8. Agents -Musical Instruments. On every person acting as agent for selling pianos, melo- dians, parlor organs or other musical instruments, thirty-five dollars ($35) . 9. Agents -Non -Resident Fertilizing Companies. Every person acting as agent for the sale in this city of fer- tilizers manufactured by non-resident fertilizing companies, ( whether selling on commission or for other consideration, shall pay a specific license tax of twenty-five dollars ($25) per an- num for each company represented. 10. Agents ---Real Estate or Land. The license tax on real estate or land agents to do business in this city shall be fifty dollars ($50) . and an aciclitional tax of one tenth of one per cent of gross amount of sales; said ad- ditional tax shall be paid quarterly, and every person, firm or corporation doing business under this section is hereby re- quired to make a detailed written report under oath to the Commissioner of Revenue of the amount of sales on the first (lay of August, November, February and May of each year for the three months preceding and pay the amount clue on the dates mentioned and failure to do so shall be construed as do- ing business without a license, and those responsible therefor shall be guilty of a misdemeanor and shall be fined not less than $2.50 nor more than $5 for each (lay in default. 11. Agents -Renting Houses. On every license to any person renting houses, farms, or 33