Spirit of Jefferson. [volume] (Charles Town, Va. [W. Va.]) 1844-1948, 1853-04-26
TnE TA1 LAlt.K!. s
The f6fIoNipg IS tlie Tax Bi IIlssed3 tlis
latare iistiSl ils EccInl e iions
tIlIIosIlse 9.sazlss FOR Tl4K SUR


PORT OF GOV lfsS1
/. Be II enacted By the e.e1efi iy ilInt
tgIe si De levied and on the palsCiis and
subieci tioned in the mt af 8, sed On
the It'll day of April 1853 entitle an oct concerning
assessment ana collection q ne public revenue,
sn any act anlendatoE theEeo tie lakes foIl
to wit.
On all 1aIds and lots with tie improye there
on, not from txatio te1ty cents on every
hundred dollars value fheteof5 and herein shall 6e
included all lands and lots with the iEaproyg lis
thereon not exempt from tEGatiQn, Of incorporated
Stock companies savings tQ and Insurance
credits required bg the said aet to he listed and not
exenp from taxation, excep Slaves over twelve yelEs
Of age, twenty cents on ever hundred dollars value
thereof; and herein shall b inelnded all the capital
invested or used IN any turing husines or
invested or enapl0te In any trade or business eept
agricultural for which no license Is required and NJ
the personal propsFty and hefhsss 6f ineott,
joint stock companies except IaoIeys and person
a property ti,at 6otsfitate PaFt dc capital of t
banks; and exCspt the money! sona property
ofsnFins lnstit and islIl which
have declared ends thin efe yelr preceding
lEt on slase oVel1 Y yeeEs Of aeses
sixty esilt hereia ~ be dts slaves
0gee tlfel OF ACE red or hired any oell-
FanyJ or person Jyha eFety male
Tree negro between TIE age Of q and g years one
dollar on every white male inhgt liant who has at
tanned the age Of twenty years Forty cents; on
the interest or profit which may have been receVed
by any person. or cQnye into principal 50 as 70
peeoIe an SUP or oG1et S16e a-
propriate thin the year next preceding the frst
day of February, eighteen hUndref and ffty-three,
arising from bonds aud certificates of debt of this
any other State or country, Of any public corpora
ton created by this or any other State three and
third per centum; the dividends declared within
the year preceding February 1st by savings institu
tons and insurance companies, to be paid by such
Institutions or companies respectively three and one
third per centum; theinCOae Ortees received dur
ing the year ending the ls day of February eighteen
hundred and ftYthrce, in consideration of the dis
charge of any Office or employment in the service OF
the State, (Other than that Of officer receiving
discharge Of any Office employment in the service
of any corporation created by the State in the ser
vice of any company, firm or person, except where
the serce is one of labor IN some mechanic art trade,
handicrat manufacture that of minister of the
Gospel One-fuurth of one per centunl If the same be
not more than two hundred and fifty dollars; one
half of one per centum if the Same be than two
hundred and fifty dollars and not more than fiTe hum
dred dollars; threetourth of one per Centum If the
same be more than FIVE hundred dollars and not moro
than one thousand dollars and one per centun fthe
same be over thousand dollars the yearly rent
annual value of toll bridges and ferries other than
toll bridges and ferries exempt by their charters from
taxation those three per centnIn.
SEC. 2 On SO much of the salary not exempt from
taxation of each officer of the government receiving
the same out of the treasury, other than the governor
and Judges one fourth Of one per cent Il the same be
nOtmore than two hundred and fifty dollars; one
half of one per centum if the be than two
hundred aud fifty dollars and not more than five hum
dred dolars three ourths of one per centum if the
same be more than five hundred dollars and not
than one thousand dollars; and ono per centum ifthe
same be over one thousand dollars which shall be de-
Quoted at the time the salary is audited and paid
Sec. 3. ThecommissiOneTs of the revenue may grant
licenses to such persons are authorized to obtain
them according to law; and granting licenses the
duties liabilities, fees and compensation of eomnis
sIoner shall be the sumo as now are or hereafter may
be prescribed by law.
SIC. 4. On every license to keep an ordinary or
nfnN IN fhrkO 6olIaHa
much of the yearly value thereof does not exceed,
and ten per centum on so much of the yearly value
ns does exceed two hundred dollars; every license
tD keep house of private entertainment private
boarding house. FIVE doEs for so much Of the yearly
value as dPes.nOt e1ceed and seven and q half per
Stgil on 80 niloS value as does exceed
fifty dollars; hut no hanss shall be deemed private
boarding house with fewer than three bOarders on
every license to keep cook shop or eating house. ten
dollars on so much of the yearly value as does not
exceed, and seven and half per centum on SO much
of the yearly value as does exceed hundred dol
farsj every license for the manufacture of porter
ale twenty dollars so much of the yearly value
thereof as does not exceed and and half per
centum on so much of the yearly value as does exc
ceed one hundred dollars
SEC. g. On every license TO q broker who deals ex-
elusively in stocks hundred and fifty dollars;
every license TO general broker FIVE hundred dol
lars; every license to an agent sub agent Ofany
insurance company not chartered by this state, II
such agency or sub agency be located in county
corporate town of less thnn 5000 Inhabitants the tax
shall be fifty dollars; II at within two miles Of
town whose population is more than three thousand
and less than five Thousand the tax shall be one hum
dred dollars if the population is more tlan five
thousand and hess than ten thousand the tax shall be
one hundred and fifty dollars; if the population be
more than ten thousand and less than twenty thous
and the tax shall be two hundred dollars; ifthe pOpu
aton be more than twenty thousand the tax shall be
three hundred dollars on every license to merchant
mercantile firm when specific tax is to be paid
thirty dollars; provided that If the capital employed
by said merchant or firm be shown by affidavit TO be
less than five hundred dollars the TO be paid shall
be ten dollars; but this prOviso shall only apply TO
persons taking out license after the passage of this
act and shall not authorize any such person to sell
wine ardent spirits mixture thereof; and when the
tax is in proportion TO the sales If under thOus
and dollars, ten dollars ifOne thousand dollars and
under fifteen hundred twelve dollars If fleeu hun-
dred dollars and under twenty five hundred dollars
sixteen dollars; II twenty-five hundred dollars and
under five thousand dollars twenty-four dollars; If
6ve thousand dollars and under ten thousand dollars
thirty eight dollars ten thousand dollars and
fifteen thousand dollars and under twenty thousand
dollars hty-siI dollars; Il twenty thousand dollars
and under thirty thousand dollars seventy-twO dOl-
lars; If thirty thousand dollars and under fifty thors
and dollars, one hundred and four dollars if fifty
thousand 60llnTs and under seYcnty-five Thousand
dollars, one hundred and tWenty-eght dollars; and
II seventy-ive Thousand dollars, one hundred and
sixty dollars with ten dollars added for each sum of
ten thousand dollars excess of sales over seventyEe
thousand dollars And In every case in which the
license to merchant mercantile firm include
mission 70 set VINE ardent spirits or mixture there
of BY wholesale and retail or by retail only if such
nietclant firm commencing business for the first
tHle1 sell BY wholesale and retni a. itionAl tax
Of seseItg dollars and retail only, tNenty
dollaFsi and & such eense re Or 1pff-
ca1tie firm e c0ntipu6 OF selling wine,
ardent spirits or q nj titF rent 5E hoIesale and
retail OF by retail only the shall % one-laf Of
one per cettuln the amount o sueh sales for the
year next preceding the time Of fanae said license
IN addition to the imposed on new hefn-
ners, bat said sles shall not Be eimate IN sseef
tanning the amount Of 4 merChdHIS license.
SEC 8. On every license 70 q IiofcI at or Ii1erear-
tile frpl 10 sell provisions or aEicu ilII cOInn0di-
ties the growth or production 81 this State OF some
Of the United States Il ifcommencing business the tax
shall be twenty dollars; and 10 continue the bnsi=
ness after tesame has been carried Oh for a year the
tax on such license shall be one pet centum on the 4
amount q commissions received and the like per !
cenfua on the profits on sales made 6y such merchant
OF firm on bis or their own account during the year
next preceding the time nf Obtainihg such license;
and this tax shall be in addition q ch tax Is may
he imposed on license to s1eh IneTtant or firm to
sell groceries or other goods wares Or merchandise
SIC. L. On every license or YlIidue
rasteF commencing bsiits f the pdlatioE 81 the