Martinsburg gazette. [volume] (Martinsburg, Va. [W. Va.]) 1833-1855, 1837-04-26
CIRCULAR TO THE COMMISSIONERS
OF THE REVENUE.
An Act imposing Tdres for the support
of the Government.


Of the Government.
Passed March 30, 1871
l. BE it enacted by the General As.
sembly, That the public taxes for the
year, eighteen hundred and thirty Sc
ven, shall be as follows, to wit /: On
lands, Except such as are exempted
by law from taxation,) for every hun
dred dollars value thereof, (agreeably
to the act for arranging the counties
into districts for the election Of Sena-
tors, and for equalizing the land tax"
passed February the eighteenth, in the
year eighteen hundred and seventeen,
and the act further TO amend and ex.
plain the act entitled AN act for arran.
ging the counties into districts for the
election Of Senators, and for equalizing
the land tax" passed March the first,
in the year eighteen hundred and nine.
teen,) eight cents for all houses and
lots in any city, town or borough, lex.
cept such as are exempted by law from
taxation, two dollars for every 500
yearly rent or annual value thereof ;
for all houses and lots, in any city,
borough, or town, Except such AZ are
exempted by law from taxation,) i'm.
proved and not rented or occupied,
and for all unimproved lots as afore-
said, eight cents for every hundred
dollars value thereof agreeably to the
above cited acts for arranging the
counties into districts for the election
of Senators, and for equaliziHg the land
tax; for every slave above the age Of
twelve years, Except such rs have
been or may be exempted, in conse.
quence of age or infrmity, by the res
pectivs county and corporation courts)
twenty five cents; for every stallion
or jackass, twice the price at which
such stallion or jackass covers a mare
by the season for all other horses,
mares, asses, mules and colts, six cents
each; for every riding or pleasure
carriage, stage wagon, Jersey wagon
or carryall, and harness belonging
thereto, one per centum on the value
thereof, to be uscertained by the COM
missioner of the revenue in the man.
ner prescribed by law: Provided, That
no less than two dollars shall be paid
on each four wheel riding or pleasure
carriage; and not less than one dollar
on each stage wagon, Jersey wagon,
or carryall and harness; and not less
than fifty cents on each two wheel ri
ding or pleasure carriage and harness.
Q. There shall be levied, collected,
and paid, on the several licences here
matter mentioned to be granted in the
manner prescribed by law, the follow
ing taxes, to wit: On every ordinary
licence to keep a house of public en-
tertainment, tax ofnot less than eigh-
teen dollars; and if the yearly rent or
annual value of such ordinary or house
of public entertainment, Ito be ascer-
tanned by the Commissioner Of the Re-
venue in the manner prescribed by
law, shall exceed two hundred dollars
an additional tax, at the rate OF seven
per centum on such excess of yearly
rent or annual value on every license
to keep house of private entertain
ment, a tax of not less than two dollars;
and if the yearly rent or annual value
of such house of private entertainment
Ito be ascertained by the Commission
er of the Revenue in the manner pre-
scribed by law, shall exceed fifty dol,
lars, an additional tax, at the rate Of
Eve per cent. on such excess Of yearly