Cooper's Clarksburg register. [volume] (Clarksburg, Va. [W. Va.]) 1851-1861, 1853-05-04
The Tax Law,

siou: H
4 5W imposing Tarss for tie support Of
GopeFanaeat
SIC. 1. Be il enacted by the General
Assembly. that there shall be levied and
collected on the persons aud subjects
mentioned in the act of Assembly, passed
on the Tth day of April. 1853. entitled
an acecpucerniug the assessment and COL
lection of the public revenue. and any act
anlendatory whereof. the taxes following, to
wit -
On all lands and lots, with the i'm
provements thereon, not exempt from
taxation, twenty cents on every hundred
dollars value thereof: and herein shall be
included all lands and lots. with the inn
Prorements thereon, not exempt from
taxation of Incorporated stock companies,
savings institutions. and insurance COM
Panies; on all the personal property, mo-
ney and credits required by the said act
to be listed. and not exempt from taxation,
except slaves over twelve years of aye,
twenty cents on every hundred dollars
value thereof, anu herein shall be inclu-
ded all the capital invested or used in any
manufacturing business, or invested or
employed in any trade or business, except
agricultural, for which no license is re-
quIred, and all personal property and mo-
neys OF Incorporated joint stock cumpa-
nies' except the moneys and personal pro-
perry that constitute part OF the capital of
tue banks and except the moneys and
personal property of savings institutions
and insurance companies which have de-
clared dividends within one year proceed
ing LIST of February on every slave over
twelve years of age, sixty cents; and
herein shall be included all slaves over I2
years of age, owned or hired by any in.
stItutIon, company or person whatever;
On every male free negro between the
age Of twenty one and fifty five years one
dollar on every white male inhabItant
who has attained the age OF twenty-on
years, forty cents on the interest or pro-
hit which may have been received by any
person, or converted into principal. SO as
10 become an interest bearing subject, or
otherwise appropriated within the year
next preceding the first day OF February,
eighteen hundred and fifty three, arising
from bonds and certificates of debt of this
or any Other State or country, or of any
public corporation created by this or any
other State, three and third per centum;
on the dividends declared within the year
preceding February LIST. by savings in
SIiturions and insurance companies to be
paid by such institutions or companies
respectively, three and onethird per CEN
tum on the income or fees received du-
ring the year ending the Isl of February,
eighteen hundred ami fifty three, in con-
slderation of the discharge of any office or
employ menL in the service OF the State,
(other than that of an officer receiving sa-
larry out of the treasury, or in consldera-
ton OF the discharge of any office or en-
ployment in the service of any company,
firm or person. except where the service
Is one OF labor in some mechanic art, trade, |
handicraft or manufacture, or that of n
minister of the Gospel, one fourth of one
ercentum. ii the same be not more than
two hundred and fifty dollars ; one half
of one per ccutum, if the same be more
than two hundred and fifty dollars. and
not more than five hundred dollars; three
fourths ofone per ceutum; if the same be
more than five hundred dollars and not
more than one thousand dollars and one
per centunl if the same be over one thou
sard dollars on the yearly rent or annu-
al value of toll brid ses and ferries exempt
three per centum.
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.
if the same be not more than two hundred !
and fifty dollars one-half ofone per CEN
tum If the same be more than two hun
dred and fifty dollars, and not more than
five hundred dollars three fourthS of one
per centum. it the same be more than tiv
hundred dollars and not more than one
thousand dollars and one per centum i'll
the same be over one thousand dollars,
which shall be deducted at the time the
salary is audited and paid.
SEC. 8. The commissioners of the re-
venue may grant licenses 20 such person,
as are authorized 10 obtain them according
to law !; and in granting licenses, the du- |
ties, liabilities, fees and compensation of
a commissioner shall be the same as now
are or hereafter may be prescribed by
law.
SEC 4. On every license to keep an or
binary house of public entertainment,
thirty dollars on so much of the yearly
value thereof. as does not exceed and ten
per centum on SO mitch of the yearly val,
ue rs does exceed two hundred dollars
on every license to keep Il house of pri-
Tate entertainment or Il private boarding
house. FIVE dollars for SO much of the
yearly value As does not exceed fifty dol
lars, and seven and a-half per centum on
So much of the yearly value as does ex-
coed fifty dollars; but no house shall be
deemed private boarding house with less
than three boarders on every license to