Martinsburg gazette. [volume] (Martinsburg, Va. [W. Va.]) 1833-1855, 1844-04-25

90. An act concerning the commission
ers OF the revenue; directs the Auditor Of
Pu6ic Accounts annually, after the pas
sage OF the tax law, to transmit TO said
commissioners the quantity Of paper ne
cessary, properly ruled aud prepared
with printed headings Of the subjects and
Items oil taxation, to be used by said COM
mssioners for their land end properly
books. And if any commissioner shall
fail TO comply with this direction, the Au.
dltor is to conduct the postage which the
Commonwealth may be liable to pay upon
said books, from bis legal allowance as
commissioner. The Auditor is also TO
deduct from such allowance each com.
mlssoner's rateable proportion OF the ex
pense of furnishing the said paper and
Irinled headings; the commissioner, when
transmitting their tex list by mail, are re.
CURED to endorse ihenton that they are
made out according to ths regulations Of
the Post Office Depar tment, and are only
cbargeable with pamphlet postage. The
Auditor is authorized TO dispense with
these requisite ms. The act also provides,
that l. any commissioner shall charge and
extend a less rate Of TAX than imposed 10y
law, the amour which he shall have fail.
ed to charge to the CO lector shall be &c.
Quoted fiom his allowance; and ii he shall
TAIL 10 return, without reasonable excuse,
his land end property lists within the time
prescribed by law, he shall, besides tie
penalties now imposed, be liable 10 have
his legal allowances suspended by the
Auditor, and the Auditor is required to
report The fact to the General Assembly.
SO. An act prescribing the mode Of
ascertalnng and collecting the tax on
collateral inheritances, devses and be-
quests. and amending the act passed
March 2sth, 1s43, prescribing the mode
OF ascerta ming certain subjects oil taxatlon;
March, next, oil estates of every kind. ex.
cept estates under two hundred and fifty
dollars value, passing from any person in
this State, by will, or under the intes,ate
laws of the State, TO any person, OF body
corporate; IN trust or Otherwise. other
than TO, or for the use Of father, mother,
husband, wife, brother. sister, children or
lneal descendants, shall b. subject to the
tax or duty imposed by The general tax
law on every hundred dollars of the clear
value of such estate; directs executors
and administrators to pay tho said tax on
al sums TO be distributed within the year,
10 the sherifls or collectors Of the revenue,
before any legucy shall be paid or dist'i.
button be made, the sheriff to give dupi-
cot IF x,,bi oh 70 he t1d
with the clerk ofthe court to be forwarded
to the Auditor Of Public Accounts
When property, other than money, or
real estate, shall pass as Aforesaid, the tax
shall be paid on the appraised value, or
on the amount for which il shall have
been sold, and executors, &c, are au-
thorized 10 sell so much of the property
as will enable them TO pay the tax. The
act makes II the duty of clerks Of courts
to take an account Of all real estate pas
sing from persons dying seized thereof,
such account 10 be attached 10 the annual
lists Of transfers required TO be furnished
the commissioners OF the revenue, and the
commiss oners are to charge the specific
tax imposed, in addition TO the annual
land tax; the sad specific tax to remain a
lien upon such estates until paid. Re-
qulres the commissioners also to ascertain
from every individual or partnership, 10
their districts, the smount Of interest re-
celved on moneys loaned, in the year next
preceding tho lst day of February; also
The interest en- all bonds, notes or other
securities acquired by purchase, and the
dividends from State and corporation
stocks, and to charge the tax imposed
thereon. Interest converted into prnci.
pal by new bond or other evidence of
debt, or which shall be added TO the prin.
cipal and converted as aforesaid, to be
considered as actually received; and no
deduction to be made for interest due or
paid TO Others. The tax paid by persons
acting in iduciary character on the 10.
terest Of moneys invested by order of
Court or Otherwise to 1e charged to the
estate Of the persons for whose benefit
such moneys are laid odt or invested
The act also provides, that the acts inn
posing tax's for the support Of Govern
ment for the present aud future years,
shall be considered as 10 force unless
eOShfl ltVCa'pui uiti tuG IlelDR VI INC
next succeeding General Assembly after
their passage; and the sherfis aud colec.
tors are 10 be chargeable for the tax i'm
posed by this act as for other revenue, aud
the Auiitor is required TO keep separate
account OF the annual proceeds Of this act,
to be laid befre the General Assembly.
sd. An act concerning the commission
of tie peace for the county OF Richie,
and for other purposes; provides, that
whenever there shall not be a sufficient
number Of justices of the peace (oi hold
ing cour, in said county or any other
county the Governor, with advice Of
council. may commission such number Of
magistrates for such county, as shall be
necessary for carrying on the business Of
the same, so that tho whole number in
commission shall not exc ed seven, includ-
ing the old justices; any furth'r addition 10
be made upon recommendation Of the court
55. An at establishing ferry from
he lands Of Cromwell Orrck, ia Morgan
county, across the Potomac river.
TO BE CONTINUED.
GRATING CEMENT. - One part of tai
low, two parts Of beeswax, and three parts
Of rosin. Melt and mix the whole, then