1874-75 Va. Acts 282-83

Eighteenth. [Imposed tax on] The aggregate value of all 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. 7. On the personal property mentioned in this schedule there shall be a tax of fifty cents on every hundred dollars value thereof; the proceeds of one-fifth whereof shall be applied to the support of the public free schools of the state.