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FRC Jurisdictions Portal

Permanent URL for this communityhttps://dspace.firearmsresearchcenter.org/id/frc0001/1

This top community organizes Firearms Research Center holdings by jurisdiction. It provides separate collections for U.S. states, territories, the District of Columbia, and the federal jurisdiction, spanning the territorial period to the present.

Scope of Content

  • Legal sources: statutes and session laws, administrative code, attorney general opinions, appellate decisions, and selected municipal ordinances.
  • Historical materials: newspapers, photographs, maps, catalogs, company records, and oral histories tied to specific places and periods.
  • Research outputs: FRC reports, datasets, and interpretive materials that contextualize legal and technical developments.

How to Use

  • Browse: open a jurisdiction collection to view items for that state, territory, DC, or the federal jurisdiction.
  • Search: use keywords and filter by Jurisdiction, Date Issued, and Category. Record any Exceptions noted for applicability.
  • Cite: use the item’s identifier and provided links (Original Source and Duke reference) when available.

Metadata & Standards

Items are described using Dublin Core with standardized fields for Jurisdiction, Date Issued, Category, and Exceptions to support precise discovery and comparison.

Questions

For questions about coverage, rights, or submissions, contact the Firearms Research Center (firearmsresearchcenter.org).

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Jurisdiction: search.filters.coverage.VirginiaCategory: search.filters.subject.TAX - PROPERTY OR SALES

Search Results

Now showing 1 - 5 of 5
  • Thumbnail Image
    Item type:Item,
    1874-75 Va. Acts 282-83
    (1874)
    Ch. 239, § 6, sched. B(18): Included the value of all "rifles, muskets, and other fire-arms, bowie-knives, dirks, and all weapons of a similar kind" in list of taxable personal property, imposing a tax payable of 50 cents per 100 dollars of value.
  • Thumbnail Image
    Item type:Item,
    1902-03 Va. Acts & Resolutions 155-57
    (1903)
    Extra Session, ch. 148, § 6, pt. 18.The aggregate value of all shot-guns, rifles, muskets, and other fire-arms, bowie knives, dirks, and all weapons of a similar kind: provided, that all fire-arms issued by the State to members of volunteer companies, or for purposes of police, shall not be listed for taxation (along with other tangible property taxed at twenty cents per 100.00)
  • Thumbnail Image
    Item type:Item,
    1926 Va. Acts. 285-87
    (1926)
    Ch. 158, §§ 1-9: Be it enacted by the general assembly of Virginia, That it shall be the duty of every person residing in this State and owning a pistol or revolver therein, to pay on or before the first day of January of each year a license tax of one dollar on each pistol or revolver so owned, or in the event that such pistol or revolver shall be acquired by any such person on or after the first day of February, such license tax shall be forthwith paid thereon.
  • Thumbnail Image
    Item type:Item,
    1881 Va. Acts 499
    (1881)
    Extra Session, ch. 119, § 1, pt. 18: Taxed the aggregate value of all shot-guns, rifles, muskets, and other fire-arms, Bowie-knives, dirks, and other weapons of a similar kind. Applied to all males over the age of twenty one.
  • Thumbnail Image
    Item type:Item,
    1875 Va. Acts 164
    (1875)
    Ch. 162: Approved a property tax on all males over the age of twenty-one on the aggregate value of all rifles, muskets, and other firearms, Bowie-knives, and all weapons of a similar kind.

Copyright & Use

Unless otherwise stated, the Firearms Research Center (FRC) does not claim copyright over materials in this community. Rights status may vary by item and jurisdiction.

Users are responsible for determining rights, securing permissions, and complying with applicable law. When a license is provided (e.g., CC), follow its terms.

If you are a rights holder and believe material has been posted in error, contact us to request review and, if appropriate, removal.

  • Attribution: Cite the item identifier and source link.
  • Permissions: Obtain written permission when required.
  • Fair Use: Limited use may be permitted under U.S. law.

Contact: frc@uwyo.edu