Martinsburg gazette. [volume] (Martinsburg, Va. [W. Va.]) 1833-1855, 1852-06-23
An Acf
Imposing 7ares for .fde Support Of Govern
\ mfnf far NE iscai ysar i5E52 and 1853

|. BE II enacted By the general assembly,
That sus year there stall b. le wed and COZ
iected. on the PERSONS aud susjeru mem
toned IN the ACT Of assembly PASSED on the
iwen,, -ionr,h day Of April. eighteen hum
dtrd and Gil, two, and any aci srnendatory
thereof the taxes following, TO wa:
4 2. On all lands end lots, with the i'm
pToyemenis thereon, not exempt from tax
alton, e'ghieen cents on every hundred dol
lars value sheteof and herein shall be- ,n-
cIuded all lands aud lots, with the improve
G~n's thereon. not exempt from taxation,
OF Incorporated joint stock compsnies. saw
'ngs institutions and insurance companies !;
On all the personal property. moneys and
credits required by the said act to be listed.
and not exrfnp from taxation. excep. slaves
over twelve years Of age, eighteen cents ON
every hundred duIIais value thereof; and
herein shall be included sII the capital m
vested OF used in any manufacturing bus,-
n~ss. ar invested oi employed W any trade
~ business Except agncnI,ure) for which,
no license ,sstqutfed and all The personal
property and moneys Of Incorporated iosnt
| stock companies, except The mparys aud
persouai property that constitute part oil The
capital Of the banks; on every slave over
Twelve years Of age, ft,y-ionr cents; and
herein shali be included all slaves over
twelve years ui age owned or hired BY aay
company, Institution OF person whatever:
on every male free negro be,ween twenty
" one and fifty Eve YEARS. one dollar on
every White male inhabtanl Who has attain
cd The age Of twenty -oue years. thirty six
cents; on sn much oil The interest or prof.
/ t,cb h,x,. l..
sen OF converted into principal. SO as to
become an interest beating subject. OF 9th
erwise appropriated within the year next
! preceding The 6rs, day Of February eish-
,een hundred aud ffiy.iwo. arising from
bonds and certiiicaies Of debt Of this or any
other state OF country. or Of any public corr
poraiion created by this or any other state
as exceeds six dollars. three per centum
on so much Of The income OF fees as ex-
ceeds Que hundred dollars in money, receiv-
ed during The year ending on the first day
o! February eighteen hundred and fiiiy-two,
10 consideration of the discharge OF any Of
fce or employment in The service of the
stale, (olher than that Of any officer receive
lug salary out OF The treasury or in con-
slderai,on Of the discharge of any Office or
a
ton created 5y this stale, (other than fire
associations, or ~ The service of any com
pany, firm or person. except where the SER
vice is one Of labor ia some mecLanic art,
trade, handicraf,, OF manufacture. OF that Of
a minister oil the Gospel one fourth Of one
per cenium Oh such excess. il the same be
moi more than two hundred and fitiy dollars:
one hall Of one per cen,nrn IN such excess
II the same be more than TWO hundred and
fifty dollars and not more than five aun.
drrd doiiars; three fonrlhs u one per cent.
um on such excess, IL the same be more
than five hundred dollars and not more
than one thousand dollars, and one per cen.
+ tum on such excess if the same be over
one thousand dollars on so much Of the
yearly rent or annual value Of toll bridge,
and ferries, Other than toll bridges and Ter
f RES exempt by their charters from taxation
and held by jsin stock companies auihori
zsd by their charters 10 declare dividends q
their profits. az exceeds one hundred dol
lars. three per cen,am.
3 On so nuch Of The salary Of each off
Ger OF the government, receiving the SAME
out Of the treasury. as exceeds one hundred
dollars, other than The governor andjndges
ore fourth OF one per cen, on snch excess
il the same be not more than two bundreo
aud fifty dollars; half per cent on suci
/ excess If the same be more than Two hun
9ted and fifty dollars. and not more than
five hundred dollars; three-iontihs OF one
per cent on such excess, ii the same be
more t'an Eve hundred dollars, and MOI
more than one thousand dollars and one
! per cent on such excess. il the same be
over one thousand dollars, which shall be
deducted at the time the salary is audited
and paid.
4. The commissioners Of the revenue
| may grant licenses 10 such persons as are
Authorized 10 Obtain them according 10 Law
aud IN granting Licenses. the dunes, iiabill-
tlrs. Ices and compensation Of a commits
soner snail be The same as uow are, or here
after may be prescribed BY law.
5. On exrry license 10 keep an ordinary
or house oi entertainment ihl,iy dollars ioi
so much Of The yearly value thereof as does
mol eIceed and ten per cenlum on so much
81 the yeaiy value does erceed TWO hun.
dred dollars. On every license 10 keep d
house Of private entertainment or a private
hoardIng house, five dolisfs Ion so much ot
The yeariv value thereof as does mol exceed
and seven and hall per cen,un on so much
Of The YEARLY value as does ercecd fifty dol
lars. On every license to keep cook shop
or ealing house. ten dollars on so much Of
the yearly value thereof as does not frceed
and seven and halt per cenlum on so much
OF the yearly value thereof as does erceed
one hundred dollars. Ga every l,cense Ion
The manufacture Of porter or ale. twenty
dollars on so much of,he yearly valde there
Of as does not erceed aud seven and hall
per contum on so much Of the yearly value
as Hoes erceed one hundred dollars.
On every license TO broker five hun
dfed dcliars. On every license TO an agent
or subagent oia insurance company. OF
office incorporated or authorized by anoih-
or State, one hundred and thirty five dollars.
On every license to merchant or meIcan-
tile firm, when specific tax is 10 be paid,
thirty dollars: Provided. That il the capital
employed hv said merchant or firm be
shown by affidavit to be less Than FIVE hun
dred dollars, the tax to be paid shall be ten
dollars bot this prosso shall only apply 10
4