Martinsburgh gazette. [volume] (Martinsburgh, Va. [W. Va.]) 1810-1825, 1824-04-08
VIRGINIA REVENUE.
Circular to The commissioners Of the
Revenue. n

Ga land: For every hundred dol
liars value, eight cents.
On al houses and lots in town, oc.
cupicd nv the proprietor or by a ten.
mi: two dollars and three cents, for
every hundred dollars yearly rent or
value thereof fo Is
On all houses and lots and lots i'm
proved, bui not rented or occupied by
the proprietor, and on all unimprovcd
lots IN any city, town or borough; eight
cents for every hundred dollars value
thereof, agreeable TO the equillizing
law. s S 81 Ne
Onevery slave above the age Of
twelve, except the aged and infirni
exempted by the courts; forty seven
cents. ~
On every stallion or jack ass twice
the pIice at which such stallion or jack
ass covers mare by the season On
all other horses, asses, mares, mules
and colts, Il cents each.
On every ordinary license, or H.
cense to keep house Of private enter.
tainment; seven dollars, for every hun
dred dollars yearly rent or value there
oil; such rent or value, to be ascertain-
ed by the commissioners of the rcven-
ne, IN the manner prescribed by law.
Not less than eighteen dollars to be
charged on each ordinary license, and
not more than four dollars and fifty
cents on each license 10 house of
private entertainment. ii the house be
OF less value than 800. ss
On every riding or pleasure carriaee7
stage. wagon, Jersey wagon and carris
ole, and harness belonging thereof
one percentum on the value thereof.
but not less than two dollars shall be
charged on each four wheeled riding
and pleasure carriage; not less than
ninety fivecents on each stage. wagon.
Jersey wagon aud earriole; and not
less than fifty cents on each tive wheel
ed riding and pleasure carriage. :.
On every license to sell goods ares,
or mer chandize, Of foreign or do
nestle manufacture, or both or either
at the same place; by wholesale and
retail, sixty dollars; if by retail only.
twenty dollars. 81, a.
On every license to sell silver or
plated ware, or jewelry, not manuiac-:
tured by the vender, twenty dolIarsy
but persons who only repair watches,
and vend such articles as are necessas
ny in the line of that business, are not
subject to the tax.
On every license to vendue mas.
ter; sixty dollars. Il
BY an act passed on the 9th inst. il
is made,your dry TO place on the land
hook all unimproyed lots, and also all
improved lots which are not rented
or IN the occupancy Of the proprietor,
where the same has not already been
done; and estimate the valuc thereof:
as fixed by the late assessment; tina
tax thereon, to be at the same rata
per annum, as is paid on the lands i'm
the country.
You are also required, In Gxing the
yearly rent or value Of taverns and
houses of private entertainment tot
take into the estimate the tavern and
entertaining houses appurtenanl, gar
dens, stables, lots, baths, pools and wax
tering places, and all other things that
impart value, except the farm and farm
houses which are contiguous.
1t is also made expressly your dul
ty, to value all carriages spon actual
view and examination; and should.
you find ii difficult to make the ap-
praisement, you are authorized TO cali
upon two respectable freeholders for
that purpose.
/ have omitted any mention of the
tax on pedlars, exhibitors of shows,
aud brokers, as their licenses are gram
ted by the clerk of the county or COR
poration court. The licenses to ordi-
naries and houses of private entertain.
ment, are granted IN like manner,
but the commissioners retain an impor-
tant agency in the. value of all such.
houses, by which the tax can alone be
ascertaincd. {
earnestly request thai the land and
property books may be made out with
neatness and accuracy, and transmit
ted to this office, at the period prescri-
bed by law.--The experience of the
past, has convinced me, that without
increased attention to these particulars.
IN some counties, l shall be obIigex,
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