Martinsburgh gazette. [volume] (Martinsburgh, Va. [W. Va.]) 1810-1825, 1814-03-24

furnaces, (exclusive OF smiths shops,) one
and one third per centum upon the year
ly rent or value thereof, where such
yearly rent or value exceeds one hundred
dollars for every printing press Of news
papers, the amount of five annual subscrip-
tions to each paper.
. z Attornies at law in this commonwealth
shall all and each pay a tax as follows, to
wit: such attornies at law as practise in the
county courts only, shall pay seven dollars:
such as practise in the superior courts OF
law, and not in those of ehaneery or tho
court OF appeals, shall pay thirteen dollars
.thirty-three cents; such as Practise in the
superior courts of chanecry, and mol III the
court of appeals, twenty dollars; and sreh
as practise in the court Of appeals, thirty
dollars: provided, that if any attorney
having paid his tax for practising in any
court of inferior grade, shall wish after
wards to practise in any court or courts OF
higher grade than that for which he shall
have paid his tax, he shall be allowed to Go
SO upon his paying SO much more, as in ae-
dition to the tax which he shall have al
ready paid, shall be equal to the tax i'm
posed upon attornies practising in such
court or courts of higher grade, by the pro-
visions herein before eeatained provided
also, that no attorney shall be bound 90 pay
more than one lax on the highest grade of
courts in which he may practise
s. There shall be levied, collected and
paid, on the several licenses, lerein after
mentioned, to be obtained in the manner
prescribed by law, the following taxes TO
wit: on every license to sell merchandise
of foreign growth and rnanufactare, ~
wholesale and retail, eighty dollars; on
every license to retail such merchandise,
thirty dollars: provided, that nothing IN
this act contained shall be construed so as
to prevent any farmer or planter, from sell
ing salt, tea, sugar, moasses, coffee, spices,
iron or steel, to his neighbors, when such
articles are purchased as return load for
his or her produce, or other property taken
| to market; on every license to hawker
or pedlar of dry goods, sixty dollars; on
every license to pedlar trading in tin or
pewter, twenty seven dollars; on every
| license 10 any exhibitor OF any pubic show,
J five dollars in each county, city, corpora
/ ton or borough, where the same shall be
exhibited; on every license to any person
to make sale Of any lottery tickets, Of any
lottery other than such as may be authoris-
| ed by the laws of this commonwealth, sixty
seven dollars /; on every license for manu-.
factory or stemmery of tobacco, established
or to, be established, in any corporation,
! city, or borough, or within five miles of any
| corporation, city, or borough, forty dollars;
on every license torany apothccary or drug
! glst to vend any medicines or drugs by
wholesale and retail, eighty dollars; on
every license to nyapothecary or druggist
to yend medicines by retail, twenty dollars:
provided, that no apothecary or Druggist
shall be liable to pa y for license as whole-
sale or retail merchant: and provided also,
thatany person having obtained license
as a wholesale or retail merchant and the
greater part of whose stock of merchandise
shall be her than medicines and drugs,
may, by virtue of such license, yend such
medicines and drugs on every license to
physicians and surgeons to practise me-
dcine and surgery in this commonwealth,
for fee or reward, twelve dollars and fifty
cents: provided, that no person shall pay
for more than one license for practising
both.medicine and surgery and provided,
that no physician or surgeon shall be oblig.
ed to obtain license to authorize his yend.
ing medicines, or drugs, TO bis patients,
or others; on every license to any a1c-
tioneer or yefdue master, to sell, in any
corporation, city or borough, any goods,
wares or merchandise, or other property,
real or personal, twenty five dollars: and
there shall moreover be levied, collected &
paid, in such manner as shall be prescribed
by law rpon sales at auction or public ven-
dne'made by any auctioneer, or vendre mas
FER, in any corporation, city, borough,
the following taxes, to wit: on all sales
of real property, two ninths of ore FER cent.
on the amount of sales; on all SAFES Of
groceries. one third of one per cent. on tho
amount thereof; on all sales of goods, mer-
chandize or other personal property, fother
than grocer.es) one half per cent on the
amount of such sales. #
a. Each clerk Of the several county, sor-
L. nd