PASSED AT THE SESSION COMMENCING DECEMBER 6, 1847, AND IN THE SEVENTY-SECOND YEAR OF THE COMMONWEALTH. RICHMOND: SAMUEL SHEPHERD-PRINTER TO COMMONWEALTH. 1848. ACTS PUBLIC AND GENERAL NATURE. PART I. CHAP. 1.-An ACT imposing taxes for the support of government. [Passed March 31, 1848.] 1. Be it enacted by the general assembly, That the pub to Taxes for 1848. for the year eighteen hundred and forty-eight, shall be as foes! post. ch. 2. See On lands, (except such as are exempted by law from taxation,) for On lands. every hundred dollars thereof, agreeably to the assessments of lands, pursuant to the act, entitled 66 an act providing for the reassessment of lands in this commonwealth," passed March twenty-fourth, eighteen hundred and thirty-eight, and the act, entitled " an act to amend the act, entitled 'an act providing for the reassessment of lands in this commonwealth,'" passed March first, eighteen hundred and thirty-nine, ten cents; for all houses and lots in any city, borough or Houses and lots town, (except such as are exempt by law from taxation,) two dollars in towns. and fifty cents for every hundred dollars yearly rent or annual value * Forty by subsethereof; for all houses and lots in any city, borough or town, (except quent act. such as are exempted by law from taxation,) improved and not rented or occupied, and for all unimproved lots as aforesaid, ten cents for every hundred dollars value thereof, agreeably to the above cited acts providing for the reassessment of lands in this commonwealth; for slaves. every 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 of this commonwealth,) thirtytwo cents; for every stallion or jackass, twice the price at which Horses. such stallion or jackass covers a mare by the season; and where the services of such stallion or jackass are charged for not in money, but in provisions or other commodities of value, then twice the alternative value of such property in money, such value to be fixed by the commissioner of the revenue: Provided, That if such stallion or jackass shall not stand by the season, there shall be charged twice the amount paid or to be paid for insurance: Provided also, That no less than six dollars shall be paid on every stallion or jackass let to mares; for all other horses, mares, mules, asses and colts, ten cents each; for every riding or pleasure carriage, stage coach, jersey wa- Carriages. gon or carryall and gig, and harness belonging thereto, and for Pianos and harps, every piano forte or harp, to be paid by the owner thereof, one and an half per centum on the value thereof, to be ascertained by the commissioner of the revenue in the manner prescribed by law. 2. Be it further enacted, That there shall be levied, collected Law process. and paid, in the manner prescribed by law, the following taxes, to |