Martinsburg gazette. [volume] (Martinsburg, Va. [W. Va.]) 1833-1855, 1843-04-06

/. BE it enacted by the General Assem-
Dig, That the public taxes for the yea
eighteen hundred and forty.three, shall b
as follows: On lands, Except such as ar
ex mpted by law from taxaiion,) 70
every hundred dollars value thereof, Ia
greeably to the assessment Of lands madi
pursuant to the act, entitled can act pro
4 vidng for the re-sssess nent Of lands il
this Commonwealth" passed March tn,
twenty fourth, eighteen hundred anC
thirty EIGHT. and the act, entitled ian &C
to amend the act, entitled IAN act provid
ing for the re-assessment of lands in this
Commonwealth passed March the FIRST
eighteen hundred and ,hirty-nihe,) fifteen
cents for all houses and lots in any city
borough or town, Except such as as are
exempted by law from taxation three
dollars and sixty cents for every hundred
dollars yearly rent or annual value there
of; for all, houses and lots in anv city,
borough or town, Except such as are ex.
empied by law from taxatlon,) improved
and not rented or occupied, and for all un.
improved lots as aforesaid, fifteen cents
for every hundred dollars value there
Of, agreeably to the above cited acts, pro-
viding for re-assessment OF lands in this
Common wealth; for every slave above
the age of twelve years, (except such as
have been, or may be exempted in conse-
quence Of age or infrmity, by the re.
spective county and corporation Courts)
iorty-six cents; for every stallion or jack.
ass, twice the price al which such stallion
OF jackass covers mare by the season /;
and when the services Of such stallion or
Jackass are charged for, not in money,
but IN provisions, or other commodities OF
value, then twice the alternative value OF
such property, in money, such value to
be fixed by the commissioner of the rev.
enue: Provided, That moi less than six
dollars be paid on every stallion or jack.
ass let to mares; for oil other horses,
mares, assrs, mules and colts, fourteen
cents each; for every riding or pleasure
carriage, stage coach, jersey Wagon, or
carryeil, and gig, aud harness belonging
thereto, one and a half per centum on the
value thereof, to be ascertained by the
commissions OF the revenue, in the man.
ncr prescribed by law: Prortded, That
not less than two dollars shall be paid on
each four wheeled riding or pleasure car
rlage and harness; and not less than three
dollars on each stage coach and harness;
and not less than one dollar on each jer-
sey wagon and carryall and harness and
not less than fifty cents on each two
wheel riding or pleasure carriage aud
harness.
Q. BE it further enacted, That there
shall be levied, collected and paid, in the
manner prescribed by law, the following
taxes, to wit: For each writ or declara-
ton in ejectment, or other process institu
ting a suit in any circuit superior court Of
law md chancefy, seventy cents; for
each subpoena institutlng a suit in supe.
rlor court Of chancery, seventyfive cts; for
each writ Of error, supersedeas and habeas
corpus cum causa. fling record of appeal
or appeals to a circuit superior court Of
law or chancery, and for each writ Of GER.
tiorari issuing from the general court, or
circuit superior cour, Of law or CHI merry,
one dollar and fifty cents; for each ap-
peal from circuit superior court Of law
and chancery to the court Of appeals, and
for each Supersedeas or wit Of error issu-
ing from the court OF appeals, two dollars
and fifty cents for each writ or declaras
ton in ejectmcnt or subpGna instiluting
n suit in any county or corporation court,
fifty cents; for each certificate under the
soa of any superior or inferior cour, Of
law or chancery, Except such as are ex-
empted by law from taxation, one dollar !;
for every transfer of a surveyors certifi-
cate in the register Office, one dollar and
fifty centsj for every attestation, profess
tation or other instrument Of publication
by notary public under his seal of ofiiee,
one dollar and twenty five cents; for
every Certificate under the seal of the
Commonwealth, two dollars.
8. BE further enacted, That there shall
also be levied, collected and paid, on the
several licerces hereinafter mentioned, to
be granted in the manner prescsb' d by
law, the following taxes, to wit: On every
ordinary license, or license to keep a
house Of public entertainment, a tax OF
not less than twenty dollars; and il the
yearly rent or annual value OF such ordi.
nary. or house Of public entertainment, 10
be ascertained by the commissioner Of the
revenue in the manner prescribed by law,
shall exceed two hundred dollars, an ad.
dtional tax at the rate OF seven and a
half per cen,um on such excess of yearly
rent or annual value. On every license
to keep house Of private entertainment
tax of not less than three dollars and
il the yearly rent or annual value OF such
house Of private entertainment, Ito be as
cet,ained by the commissioner Of the 70.
venue in the manner prescribed by Law,
shall exceed fifty dollars, an addiliona
tax at the rate of Ave per centum on suci
excess Of yearly rent or annual value. =
On every license for selling goods, wares
merchandise, and other articles Of foreign
or domestic growth, production OF manu-
lacture, or both, OF either, at the same
place, to a Wholesale and retail merchant
according 10 tho following scale. viz !
his, her or their annual sales are unde
FIVE thousand dollars, twenty dola,s; !
five thousand and under Ten thousand dol
lars. twenty dollars; if ten thousand
and under fifteen thousand dollars, thirty
dollars; il fifteen thousand ana unde'
twenty thousand dullars, thirty hye dol