Monongalia mirror. [volume] (Morgantown, Va. [W. Va.]) 1849-1855, 1853-04-23
,y,v-----1-171--' - -
THE TAX LAW.
A BILL IMPOSING TAXEs FOR
THE SUPPORT OF GOV.
ERNMENT,

. 49,
recon, sessinr:
SEcrioH |. Be It enacted by the
General Assembly, that there shall hc
levied and collected, on the persons
and subjects mentioned in the act Of
Assembly, passed on tho 7th day Of
April, 1853, entitled MI nc, concerning
the assessment aud collection Of the
public revenue, aud any act amcuda-
tory thereof, the taxes following, TO
wit;
On all lands and lots, with the i'm.
provemcnts thereon. no, cxenp, from
taxation. 20 cents on every hundred
dollars value thereof; and herein shall
he included all lands and lots, with
the improvements thereon. not exempt
from taxation, Of Incorporated Stock
companies, savings institutions and in.
surance companies on all the person
al property, money aud credits requi.
led by the said act to be listed, and
act exempt from taxation. except
slaves over l2 years Of age, 90 cents
on every hundred dollars value there.
Of; aud herein shall be included all
the capital invested or used in any
manufacturing business, or invested
or employed in any trade or business,
except agricultural for which no Ii.
ccnse is required, and all the personal
property and moneys of Incorporated
joints'ock companies, except the mon.
eys and personal property that con-
fdtute part of,ho capital ofthe banks;
aud except the moneys and personal
property Of savings institutions and in
surance companies which have decla.
red dividends within one year prece-
ding Is: February; on every slave o.
yer l2 years Of age, 60 cents; and
herein shall be included all slaves over
12years OF age, owned or hired by any
company, institution or person what.
ever; on every male free negro be.
tween the age of2l and SIS years, one
dollar; on every white male iphabi.
tant who has attained the age Of 81
years, accents; on the interest rprof:
it which may have been received by
any person, or converted into princi-
pal 80 as 10 become an intcrest.bear-
ing subject, or otherwise appropriated
within the year next preceding the 1st
day Of February, 1858, arising from
bonds and certificates ofdeb, ofthis 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 institutions and insu-
rance companies, to be paid by such
institutions or companies respectively.
three and third per centum; on the
income of fees received during the
year ending tho LIST day of February,
1853, in consideration ofthe discharge
es.asEssi sassesrs.ng'a saary ont Of the
treasury )or in consideration Of the
discharge of any Office or employment
III the service Of any corporation ere.
ated by the Stale, or 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 minister Of
the Gospel, one-fourlh of one percon-
tum, if the same be not more than
$3.50; one.half of one per centum if
the same be more than $3.50 and not
more than $500; three-fourths Of one
per ccntum if the same be more than
$500 and not more than $1,000; and
one per centum if the same be over
$1,000; on the yearly rent or annual
value of toll bridges and ferries, 9TH
ser than toll bridges and ferries exempt
by their charters from taxation, those
three per centum.
Sec. 2. On so much of the salary
not exempt from taxation of each off.
Ger Of the government receiving the
same out of the treasury, other than
the governor and judges. one fourth
fone per centum If the same be not
more than $3.50 one half of one per
'eentum if the same be moro than $3.50
aud not more than $500; three.f ourths
'of'one per centum ifthe same be more
than $500 and not more than $1,000;
and one per centum if the same be
over ono thousand dollars, which shall
tbe deducted at the time the salary is
audited aud paid.
SEC. 3. The commissioners Of the
revenue may grant licenses to such
persons as are authorized to obtain
them according to law and in grant
Jog licences, tho duties, liabilities, fees
aud compensation Of q commissioner
shall be the same as now are or here
after may be prescribed by law.
SEC. 4. On every license TO keep
an ordinary or house Of public enter.
tainment, thirty dollars on SO much of
the yearly value thereof as does not
exceed, and ten per centum OH so
much Of the yearly value as does ex.
coed two hundred dollars; oil every
license TO keep a house of private en-
,cr,uiumont or a private boarding
house, FIVE dollars for SO much Of the