Section 25.

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Taxation shall be equal and uniform throughout the Commonwealth, and all property shall be taxed in proportion to its value, which shall be ascertained in such manner as may be prescribed by law.
The General Assembly may levy a tax on incomes, salaries and licenses; but no tax shall be levied on property from which any income so taxed is derived, or the capital invested in trade or business in respect to which the license so taxed is issued.

This item is based on 2 items:

1861 — Article IV. Section 22

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1851 — Article IV. Section 25

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Summary: Removed language about slaves, made "commonwealth" one word rather than two that were hyphenated. Added second paragraph dealing with levying tax on income

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Amendment Source: 1864 Virginia Constitution

Effective Date Source:

The general assembly may levy a tax on incomes, salaries and licenses; but no tax shall be levied on property from which any income so taxed is derived, or on the capital invested in the trade or business in respect to which the license so taxed is issued.

Summary:

Election Date: October 25, 1851

Votes For Ratification: 67562

Votes Against Ratification: 9933

Percent for Ratification: 87%

Percent Against Ratification: 13%

Notes: Election was held 10/23/1851-10/25/1851.

Amendment Source: 1851 Virginia Constitution

Effective Date Source: