Martinsburg gazette. [volume] (Martinsburg, Va. [W. Va.]) 1833-1855, 1842-04-28
TO The COMMISSIONERS or THE REyE.
Auplron's orrIcK, March %, 1879.

AUDITORS OFFicB5 MsrchS 169s.
| hasten TO send you a copy OF the aci
imposing taxes for the present year, Il
which your attention IS particularly nvlt-
ed, as il contains several variations from
the act of LIST session. These variations,
for your greater convenience, have
marked in italic, and will now briefly
notice them in the order in which they ap.
pear in the act. /. Merchants who retail
ardent spirits are subject TO the additional
tax of SO, whether they reside within or
without incorporated towns. Doubts hay-
ing been entertained on the subject, the
legislature has now made il clear and I'M
disputable. 2. No license can now be
granted to vend any thing on board yes
sells within our waters, a privilege hereto.
fore permitted. 3. The tax on brokers is
increased from two to three hundred dol
lars. 4. The veDder of lottery tickets,
whether foreign or domestic, is liable to
tax Of one thousand dollars. A tax Of
only five hundred dollars was imposed on
domestic lotteries in 1911. 3. The tax
on hawkers ana pedlars Except tin ped
lars) is increased 10 one hundred dollars.
Clock pedlars are required TO pay the
held and taken as personal privilege,
which cannot be exercised by firm or
company. Merchants receiving clocks
on deposit for sale or blrter, for the bene-
fit of the clock pedlar, is made liable for
the tax. 6. The tax On the exhibitors OF
public shows is increased to sixty dollars.
7. Bank stock yielding 5 per cent divi-
dend is subjected to tax OF one eighth OF
one per cent. The commissioners Of the
revenue, however, have no agency in lis
assessment. 8. Offices of insurance of
every description (the Mutual assurance
society excepted) are subject to tax of
one hundred dollars. 8. Gold watches
are taxed one dollar, and silver and other
watches twenty-five cents. TO be paid by
the otcner. 10. Pianos over the value OF
one hundred dollars, are taxed two dollars
If under that value, one dollar-to be
paid by tho owner. Pianos used in semi
mares Of learning are exempted. II. All
gold and silver plate, whether III use or
not, above the value of one hundred dol
in the excess. Brass or other metallic
clocks are taxable fifty per cent. Mel
Their pianos, watches OF clocks are taxable
in the shop or mandatory, and pianos
owned by professional teachers of music
are also exempted.
In addition 10 the tax law, ! also sub.
Join for your information IAN act TO regu-
late certain practices under license grant
ed to auctioneers, vendue masters, com
mission merchants md brokers', which
was intended to define and enforce more
particularly some provisions in the reve'
nue laws which have probably been evad.
ed.
Some Of the commissioners are in the
habit of getting names 10 carriages diff
lereut from those which are designated IN
the revenue laws, practice which IS at
tended by much Inconvenience, especial
ly at this office. All carriages whatever,
no matter by what names they are local
ly distinguished, must be placed IN some
one Of the classes enumerated by law.
Many Of the commissioners of the reve-
nue., especially such as have been con.in'
ued in Office for some time, evince by the
method aud accuracy displayed in their
books, that they have made themselves
well acquainted with the revenue laws,
copies OF which in convenient form, and
containing copious index, were furnish
ed every county in the State during the
last summer. lrcgret to say, however,
that some of the commissioners Of lS4l
manifested by the effectiveness of their
bookssa total disregard Of many require
ments of the law. hope that this ne
glect of duty will occur no more, as shall
feel myself under stronger obligation, now
that the laws are easily accessible, and
ought to be well known, to enforce them
so far as depends on me, with greater rig
our than heretofore.
Very respectfully,
JAS. L HEATH,
Aud. Pu6. Accounts.