Monongalia mirror. [volume] (Morgantown, Va. [W. Va.]) 1849-1855, 1853-04-23

practice ofany Of said callings or pro.
LESSONS during The year next preceding
the time Of obtaining license shall ex-
coed four hundred dollars, and such ex.
cess be less than six hundred dollars,
there shall be an additional tax thereon
of one half Of one per centum; il such
excess exceed six hundred and less than
one thousand dollars, there shall be an
additional tax thereon Of three fourths
Of one per cen.um; ifsuch excess be one
thousand dollars or more, there shall be
an additional TAX theron of one per
cent; but in no case shall such tax ex-
coed fifteen dollars; on every license to
an attorney at law, FIVE dollars; i he
practice in district court, ten dollars;
and il he practice in the court Of ap-
peals, fifteen dollars.
SIC. 10. On every license to the
owner of a daguerrean gallery, If in q
city or incorporated town. twenty dol
lars: If elsewhere, FIVE dollars, and II the
yearly income derived from the prac-
lice Of said art shall exceed five hun
dred dollars, an additional tax Of one
and hall per centum on such excess $
Tor the year mex. preceding the time of
obtaining license.
SEC. IA. On The dividends declared
BY any bank, the tax shall be three and
one third per cent. upon the amount
thereof.
SEC. Is. The Tax on the estate Of q
dccedent, prescribedby the thirty-nin'h n
chapter Of the Code Of Virginia, shall
be two per centum OF such estate
Src. l6. The taxes prescribed by the
thirteenth, fourteenth, fifteenth six
teenth, seventeenth and eighteenth Sec
tons Of said chapter shall be as follows,
10 wit: When suits commenced in a
county or corporation court, fifty cents,
when an original suit or appeal, writ OF
error or supersedeas is commenced, if in
the court Of appeals, three dollars ana
fifty cents; lin district court, two dol
lars and fifty cents; il in a circuit court,
seven,y-fve cents: when the seal OF a
court, Of notary public, or the seal OF
State, is annexed to any paper, lex
ccp. in the cases provided for by the FL
teenth section Of said chapter, and ex,
cept on the transfer Of bounty land
warrants by the original holders,) one
dollar Tor the State seal, and seventy
five cents for any Of the other seals;
provided, that there shall be no tax for
afixing the seal ola county or corpo-
ration cour! TO bond or other instru-
ment for the purpose Of executing the
same on behalf Of tie county or corpo.
ration in which such court is held; and
upon every deed, will or grant Of sd-
minlstration on which tax is 10 be
paid according to the said chapter, sew
en,y-five cents. The first section Of
said chapter is hereby repealed.
Sec. II. Be ii further enacted, that
any person who shall violate the pro-
visions Of this act latter having been
furnished with certificate OF assess
ment BY the commissioner Of the reTe'
nue. of The amount oil taxes imposed by
law) by following any occupation OF
profession without obtaining said I'cen-
SEES, shall be subject to the same penal
oIng wltnoutlicense.
SEC. IS. Be it further enacted, that
the licenses authorized 10 be issued by
this ACT shall terminate at the time pre-
scribed by law, and ifthe license be Ia
ken out for part Of year, the tax
shall bear TO that sum the proportion
which the unexpired part Of the year
bears TO the whole year, and the tax for
the succeeding year shall be a specific
tax.
SEC. 10. And be It further enacted,
that chapter forty ofthe Code Of Virgin
ia be and the same is hereby repealed.
Sec. 90. This act shall be in force
from its passage.