Spirit of Jefferson. [volume] (Charles Town, Va. [W. Va.]) 1844-1948, 1853-04-26

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q 6, x n do r.
cense 70 d t1beeeo - cont llle see 1gsl.s
aliec lie saIne llls - lIst ~ ~ ~
chants 1censed q itotis tgisls eoll1
mo ditigs.
Ssc g On gsel. t@ai III tNs.,-
~ dollars and 81 le1isa BE- 10 continue the bus
Eess alteE The sa1l tes Sln o. fora tle
Ray on e;f lei ~ u at fho siI6 flts - IT
el pf 5Ii5 { lSt the
chant tailor shall ~ = tha aulOtnt q
| sales
sEe 10 on Heense % . Ilrabsr
twenty dollars ana j tie liCse he 10 Gantiilit
bnsinsss Sitof chs has been carried 6n ~, year
the tax sllI he at t1t Is h eR
merehanS 81 NJ iiil q iriIs licensed 70 seal poo
Visions 0EagIleq tes-l g g. every lls
1 twenty doiiaS ana Il IL license Be 10 tOntinua tho
business aftcI e sayae besn carried tn or
year, The tax lslall leRt tee sgs EalS g that
sions or aaFiCI it On eVeFY license -
q merchant or Iefctntl6 finn selling or Others on
commission o iol hsrses n1eles Sattle sheep
and hogs or eithce lellty and he
4 license he 10 continue e Siyae husinasS after the
same has been ca1Iie On for year. the tax shan he
At the same rates 8 that lupose1 on merchants gr
cultural On every license tO tbs llSntF
OF q feed store dollars anll the heehst - %
eoutfnue tha b1sir aflesth Alne IN
1 for q year fhe tax al Pc ~ the sanle rates Is that
/ imposed "a meFe MS or tirrns -
/ sell provisions o. si eomEno dties opeyRgH
license 70 q peEso1 sSlill c,lgs e
oio o6hnnllrea dollars !. On tety litehsl pg-
tsfer patent s5eeii iQuac nedciue i b. 1gl0lt-
1 sale twenty dollars; Il by Eelil only tais IN
and peVvter twenty to sal IA cloekS tt d6l-
lars; to deit in goods wares mefthandfse or other
articles (G6cept TIM pewter anSi clOesi9 ninetyss
cept clocks, when the cense Issued IN one Of the
counties bordering on the Ohio 70 trade in said
river or at the shores thereof enc hundred dollars
on every license to ship bro OF toe ding mer-
chant twenty dOllars and i the license be to eontin-
ne the business after the same has been carried on
for year the tax shall be Ut the same rates as that
imposed ON merchants firms licensed 10 sell PrOv-
sions or agricultural cOnnInpq ON every license
to person engaged as agent renting ofhOnses
ten dollars; every license 10 q person engaged 0S
agent for the hiring Of ten on every -
cense to . person sntscriPtons to books,
dollars; ON eve g q person selling prints,
dollars; on every iSe to pedlar OF pamphlets or
periodical papers I've dollars on every license 10
person who may receive rough frame work oi any
description from other States and put together in
this for the purpose of sale thirty dollars on every
license to the proprietor ofa dist new begin
neF and said distiler, s TO be kept m as
much as four months in the year, the tax shall be ten
dollars; II for six months twenty dollars and u for
longer time than six months Atty dollars and ifsdeh
dtstiery has been kept m as much as ioqr
months in the year next preceding the time OF otaill-
ing such license the shall pay IN adj
dition to the tax imposed on new one fourth
of one per centum the amount OF sales OF such dis
tilleFy the twelve months next precedlng the Tune
of O6tnining such licenses on every license 10 the
keeper pfa livery Stable htty cents Tor each stlA
thereof
SIC IL. On every license to the owner of jack
ass stallion for tic services OF which compensation
is received twice the amount OF such compensation
when the charge Is for such services by tho seasons
and when such services are less than season,
then twice what the commissioners may judge
tobe reasonable charge therefor; the tax however in
no case to be less than ten dollars on every license
permitting theatrical performances in public theatre
six dollars each week ofsuch performances on every
license permitting for year the sale OF such refresh
mentsin theatre during such 1000 dol
lars, every license or 0cc-
pier ofany room fitted for public exhiitOns 20
use the same for such purpose for year. sixty DOLLARS
onevery license Pcrmittin any
orpertormanc for every
or for suC time of fperiorinance Eve dollars and for
every exhibition of circus or lnanngNrte during the
same time twenty dollars every license permit
ting billiard table 10 be kept for year. one hum
drcd dOllaTs; provided, that where there nte more
than such table kept IN any one 1q'E fty d0I-
each shall be for the e&ees over ones; on
every nrense Permitting bowling alley or saloon 70
be kept for year thirty dOlars provided that where
there are than one such alley kept IN any one
ROOM fifteen dollars each shall be charged for the eS-
cess oyer one. 5E
SEC IL On every license 10 a physician surgeon
or dentist five dollars If the yearly income derived
from the praece of any said callings professions
during the year next preceding the time Oh obtaining
license shall exceed four hundred dollars and sucS
excess he less than six hundred dollars there shall DO
IN additional tax thereon Ofone one per centum
If such excess be six hundred and less than thOus
and dollars there shall be an additional tax thereon
Of three fOurhs OfOn per cent; # such excess I've one
thousand dollars or more, there shah be an addition
a. 3 eTseS EeeG 81 Se p eyerv lie e to am
attOrney law Eve dollars; he practice in district
court ten dollars and If he practice in the court Of
appeals, fifteen dollars
SEC i3 On every license TO the owner Of dagnefs
rean gallery, If in city Incorporated town. twenty
dollars; elsewhere five dollars; and Il the yearly
income derived from the practice Of said art sa ex-
eeed five hundred dollars, additional tax OF one
and a half per centum on such excess for the year
next preceding tho time Of obtaining license.
SIC. Il. On the dividends declared by any bank,
the tax shall be three and one third Per cent upon
the amount thereof
scribed by the thirty chapter Of the Code Of
Virginia shall be two per centtim Of such estate
SEC. l6. The taxes prescribed by the thirteenth,
fourteenth fifteenth sixteenth Seventeenth and eigh
teenh sections OF said chapter shall be as t3ilOWs to
wits When suit Is commenced in q county or cor
pOration court fifty cents when an original suit or
appeal writ OF error or supeFse eas IS commenced, f
in the court Of appeals three dollars and fifty cents;
fn district court two dollars and fifty cents Il in
circuit court seTentJfye ceuts When the seal Of q
court, of notnry public or the seal OF State an
nexed to any paper, Except init ses provided for
by the fifteenth section Of said ctal and except on
the transfer Of bounty land BarTa1 bF the original
holders,1 one dollar for tho State and enty
five cents for any of the other seals, pFOyif That
there shall be tax for atXing the seal o county
or corporation court 10 bond or other nj fpEepe
for the purpose Of executing the saI1c on the
county corporation IN which sucl f4qrtsis aell
and upon every deed, will or grant of administration
on which tax is to be paid according 10 tho snid
chapter, seventy-ive cents The first section Of said
chapter is hereby repealed.
SBC II. Be Il further enacted, chat any person who
shah Violate the provisions Of this aet fafter having
been furnished with certificate Of nent by the
commissioner Of the revenue of the ani9unto of taxes
Imposed by laTl bY ans pro-
fessio1 0btnininf shall be sub
ect tc The same peiltitS IS bREkeEs and pedlaTs are
for trading without license,
SEe 1S. BE It further enacted that the licenses aU-
forized TO be issned by this net shall terminate at
the time prescribed hy law and license be thscn
out Tor part Of year. the tax shall bear 70 that
the proportion which lie expired pFt 6fthe year,
bears 70 the whole year and the tax for the sleceed
ing year shall be specific tax.
SEC f9. And Be e further enacted that chapter
forty Of the oOdeof he and the same IS hereby
repealed