Martinsburg gazette. [volume] (Martinsburg, Va. [W. Va.]) 1833-1855, 1852-05-12

both Houses Of the Legislature, and being
now the law Law Of the land, we subjoin
such portions e ii as viii prove interesting
to our readers. The act prescribes that all
property described as follows, shall be cxempi
from tdration. All property belonging tc
any county, city or town. used all churches
or houses and grounds used for divine wor.
ship all public buryiag grounds; all ground.
buildings, books, apparatus and furniture
belonging to colleges, free schools and ineor-
porated academies, and by them used fol
college aud school purposes; the grounds
books, apparatus and furniture of the Uni
versity Of Virginia, Of the Virginia Military
Institute, and the Institution for the educa
ton Of the deaf and dumb and Of the blind
aud Of the Eastern and Western lunatic asy-
lumns, and all property owned BY lunatic asy
lumns.
All property, whether real or personal be.
longing exclusively to this commonwealth
All fire engines or other implements used
for the extinguishment Of fires, with the lets
and buildings used exclusively for the safe
keeping thereof and for the meetings Of fire
Companies, whether belonging to any town
or city, or to any Ere company organized
therein.
Each licensed keeper Of an ordinary OF
house OF private entertainment, shall be emit
tied to hold. exempt from taxation, all bis
household and kitchen furniture, used in bis
ordinary or house Of entertainment.
All books, pictures and s,atuary, and the
wearing apparel Of every person and family,
except watches.
All agricultural productions. and provis-
ions, wool Of last years clip and all mineral
productions in the hands Of The producer CT
/ mines
/ All fclled wood and timber; all plantations
Of oysters and fisheries
All fowl and animals Of every description
except horses, mules, asses aud jennets, neat
cattle, hogs and sheep.
All property the subject Of any trade or
business for the presentation of which H.
ccnsc is required.
The head of each family shall be entitled
to hold, exempt from taxation, neat cattle
hogs and sheep of TIE aggregate value of
one hundred dollars, or in lieu thereof, an
equal amount of any personal property not
otherwise exempted from taxation
III farming implements actually used for
farming purposes.
All mechanics tools used on any farm or
by any person actually engaged in any trade,
occupation or profession, and the production
and the products of any mechanics labor
kept by him for sale
(The bill then goes to prescribe who shall
list the personal property subject to taxa
tion)
The 9th section prcscribes that each per-
son required by this act to list property !;
shall within ten days after being required to
dc 50 by the commissioner, and after being
furnished by him with the proper forms. make
out aud deliver to him, or deposit in the
clerks office Of the county, statement or
statements of all personal property. moneys
and credits, which, by the provisions of this
act, such person is required to list for taxa
ton either as owner or holder thereof, or as
guardian, parent, husband trustee. ect such
statement to be verified by oath or affirmation
before justice of the peace. or before the
commissioner of the revenue or clerk
For the lists thus furnished the commits
sioner Of the revenue for each district shall
make accurate statements in the form to be
prescribed and furnished by the Auditor Of
Public accounts, which shall truly and dis
tinctly set forth the number of white male in
habitants who have attained the age of q
years, specifying those heretofore exempt
from taxes on account Of bodily infrmity !;
/ the number Of slaves who have attained the
/ age of Fl years; the number and value of
horses, mules, asses and jennets; the num-
Der Of neat cattle, hogs aud sheep owned by
each tax payer, and the aggregate value there
Of over and above the sum of 500; the ag-
grcgate value of all household and kitchen
/ furniture in the hands of each individual !;
every pleasure carriage, stage coach, jersey
wagon, carryall. gig, buggy gold, silver or
metallic watch or clock. piano forte or harp,
(not used in schools y and all gold and silver
plate, not including any of these articles kept
in shop or mandatory for sale; all other
articles or personal property not described in
this enumeration of the subjects of taxation,
nor in the list of exempted articles specified
in this act. shall be set forth in a separate
and distinct column, together with the value
! thereof
The commissioner is also directed to ascer
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