Martinsburg gazette. [volume] (Martinsburg, Va. [W. Va.]) 1833-1855, 1852-06-23

for the hiring or negroes. ten dollars On
every license to person obtaiuing subscrip-
tions 20 book. five dollars. On every license
to person selling prints. Eve dollars. Gu
every license to pcdIer Of pamphlets or po-
riodical papers, five dollars On every Ii
cense to person who may receive rough frame
work ofany description from other States, and
put i together in this for the purpose ot sale.
thirty dollars. On every license to the pro-
prietor Of distillery. ii new beginner, and
said distillery is to be kept in operation as
much as four months in tire year, the tax shall
be TED dollars If for six months, twenty dol
lars; and il for longer time than six month.
fifty dollars; and il such distillery has been
| kept in operation as much as four months in
the year next preceding the time Of obtaining
such license. the proprietor thereof shall pay,
in addition to the tax imposed on new begin
pers, one fourth of one per centum on the
amount Of sales ofsuch distillery for the twelve
mouths next preceding tie time Of attaining
such license. On sery license to the keeper
Of livery stable, City cents for each stall
thereof
H. On every license to the owner of q jackass
or stallion, for the services of which compcr-
sation is received twice the amount Of
such compensation when the charge is for
such service by the season; and when such
services are for less than season. then twice
what the commissioner may judge to he a
reasonable charge therefor; the tax. howey-
cr, in 20 such case to be less than ten dol
lars On every license permitting theatri
cal performances in a public theatre, six dol
lars each week Of such performance. On cv-
cry license permitting for year the sale Of
refreshments in theatre during such per-
formances forty dollars. On every license
permitting the proprietor or occupier Of
any public room fitted for exhibitions,
to use the Same for such purpose for
a year. sixty dollars Oc every license
permitting an public chow, exhibition, or per-
totInance elsewhere. for every twenty-four
hours. or for each time Of performance. Eve
dollars, and for every exhibition Of circus
or menagcr:e during the same time. twenty
dollars. On every license permitting bill
lard table to be kept for a year. fifty dollars
il at q mineral spring, and two hundred dol
lars if elsewhere Prouided, That where
there are more than one such table kept in
any one ROOM fiat any mineral spring thirty
dollars each shall be charged fer the excess
over one. and one hundred dollars each for
excess over one, if elsewhere On every IL
cense permitting bowling alley or saloon to
be kept for year. fifteen dollars if at any
mineral spring, and thirty dollars if elsewhere:
,, Prorided. That where there are more than
one such alley Kept in any one room, fifteen
: dollars each shall. be charged for the excess
over one.
10. On every license to physician. sur
geon or dentist. Eve dollars; II the yearly in
come derived from the practice Of any Of said
. cailiDgs or professions during the year next
preceding the time Of obtaining license shall
! exceed four hundred dollars, and such excess
be less than six hundred dollars there shall
be an additional tax thereon Of one half Of one
per cent; if snch excess be six hundred aud
less than one thousand dollars, there shall be
an additional tax thereon Of one per cent
but IN no case shall such tax exceed fifteen
dollars On every license to an attorney at
law, five dollars; If he practice in district
court ten dollars and If be practice in the
court of appeals fifteen dollars.
Ii. On every license to the owner of a
Daguerrean gallery if in city or incorpora-
ted town, twenty dollars; if elsewhere. Eve
dollars; and if the yearly income derived
from the practice Of said art shall exceed five
hundred dollars. an additional tax Of one and
half per centum on such excess for the year
next proceeding time OF obtaining license
10. On the dividends declared by any bank
except on SO much thereof us Is on stock bona
, fde held by persons residing out Of this state
or by corporations not within the sane, the
tax shall be three per cent upon the amount
} thereof.
! 16. The tax on the estate Of deccndent
prescribed.by the thirty ninth chapter Of the
] Code Of Virginia, shall be two per ceutum Of
, such state.
IL. The taxes prescribed by the thirteenth,
fourteenth. 6stceuth. sixteenth. seventeenth,
and eighteenth sections of said chapter shall
! be as follows, to wit: When suit is COM
nenced in a county or corporation court. fifty
cents when an original suit or appeal. writ
of error or supersedeas is commenced ifip
, tue court of appeals. three ollars and fifty
CENTS fiu district court, two dollars aud
, fifty cents Ii IN circuit court, seventy five
cents; when the seal Of a court. Of notery
public. or the seal Of the state is annexed to
any Paper, Except in chapter.) three dollars
for the state seal. and ono dcllar and seven
ty five cents for any Of the other seals; pro-
rided, that there shall he no tax for afiixng
the seal Of county or corporation court to u
bond or other instrument for the purpose OF
executing the same on behalf of the county
or corporation in which such court is held !;
and upon every deed. will or grant of admin
istration. on which tax is to be paid accor-
ding tothe said chapter. seventy five cents
The first section Of said chapter Is hereby re.
pcalcd
IS Be il further enacted, That any per-
son who shall violate the provisions of this act
(aftcr having been furnished with Certificate
Of assessment by the commissioner Of the rev.
enuc. of the amount oftaxesimposed by law
by following any occupation OF profession
without obtaining said licenses. shall be sub.
I jcct to the same penalties as hawkers and
pcdars are fer trading without license
Il 10. BE IL further enacted. That the ,icen-
SEES authorized to be issued by this act shall
terminate at the same time merchant licen-
ses now terminate; and ifthe licerse be ia
ken out for the part OF year, the tax shall
bear 10 that sum the proportion which the