Monongalia mirror. [volume] (Morgantown, Va. [W. Va.]) 1849-1855, 1852-03-27
Virginia Legislature,

Corning Commissioners ot the kcYr.
nue." has passed the lower House, and ,
the other the Scnatc,-and they will
no doubt pass finally without material
alteration from their present shape.
An Act Concerning commissioners tf
the Revenue.
Section /. BE- it enacted @Mc Gen.
cral .lwmbLg, That all property with
in this State, and the money and cred
its Of persons residing therein, except
$hch us is hereinafter expressly en-
'emptcd, shall be subject to taxation;
and shch property, moneys and cred
its, or the value thereof, shall be en-
tered on the lists of taxable property
for that purpose, in the manner pres
cribed by this act,
Sec. .. All property described in
this section, to the extent herein linn
ised,shall he exempted from taxation
That is to say
All properly belonging to any conn
ty, city or town, used for public pur.
poses; all churches or houses and
grounds used for divine worship; all
public baryins.gronnds; all grounds,
buildings, books, apparatus and tI'rnl-
ture bcloneingto colleges, free schools
and Incorporated academies, ana by
them used for college and school pnr-
poses; the grounds, buildings, books,
arpaiatus and furniture ufthe Univtr-
Sly of Virginia, Of the Virginia Mill.
,ary Institute, and the institution for
The education of the deaf and dumb,
and Of the blind, and Of the Eastern
and Western Luna,ic Asylum, and all
property owned by orphan asylums.
All property, whether real or per
sonal, belonging exclusively to this
Commonwealth.
All engines or other implements
Used for the extinguishmcnt Of fires,
with the lots and buildings used OK
clusiycly for the safe keeping thereof
and for the meetings of fire companies,
whether belonging to any town or city,
OF to any fire company organized
therein.
Each licensed keeper of an ordina-
ry or house of private entertainment
shall be entitled to hold, cxonip pit from
taxation, all his household and kitchen
furniture, used in his ordinary Or house
Of entertainment.
All books, pictures and statuary,
and the wearing apparel of every per-
son and family, except watches.
All agricultural productions and
provisions, and wool oithe last years
clip; and all mineral productions in
the hands Of the producer or miner.
All felled wood and timber; all
plantations of oysters and all fisheries.
All fowl and animals of every des-
crption, except horses, mules, asses
and jonnets, neat cattle, hogs and sheep.
All property, the subject Of any
trade or business for the prosecution
Of which a license is required.
The head Of each family shall be en-
titled to hold, exempt from taxation,
neat cattle, hogs and sheep of the ag'
rrega,o value of one hundred dollars;
or, in lieu thereof an equal amount Of
any personal property not otherwise
exempted from taxation.
All farming implements, actually
used for farming purposes, which shall
not be held to include road wagons or
wagons used principally for other
than farming purposes.
All mechanics tools used on any
farm or by any person actually en-
gagged in any trade, occupation orpro-
fession; and the products Of any me-
chanics' labor kept by him for sale.
Sec. 8. Each person of full age and
Sound mind, not married woman,
shall list the personal property sub
iect to taxation, Of which such person
is the owner, situate in the county,
city or town in which such person re-
sides.
Sec. 4. The properlyofa ward shall
be listed by the guardian.
OF a minor, having no other guar
dian, by the father, if living; if not,
by the mother, if living; if neither
fatlor or ii:othct be living by the per-
son having the property in charge.
or wife, by the husband, ii of
sound mind; if not, by herself.
OF n person for whose benefit pro-
perty is held in trust, by the trustee.
Ofan estate Of deceased person,
BY the personal representative.
Interpretations, whose assets are in
the hands Of agents, receivers, or fac.
tors, by such agent receiver or factor
OF every company, firm, body poll
tic or corporate, by tho principal ac'
counting officer partner or agent
thereof
Personal property not situated in
the county, city or town in which the
owner resides, or the person required
to lis, the same for taxation, shall be
lifted in the county, city or town where
,Lo s,,,,e 10 s;tunied. by tho agent Of