Wheeling daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1852-1859, 1853-05-04
on for wear. if the amount of sales of said auc.

cense shall be twenty dollarS;lt hve Thousand dor
lars and less than ten thousand dollars, the taxon
said license shall five dolas; if ten thou
sand dollars and less than twenty-five thousand
dollars, one hundred and Twenty-Five dollars; if
twenty five thousand dollars and less than fifty
thousand dollars, two bundled dollars; if fifty
thousand dollars and less than seventy five thons
and dollars, two hundred and fifty dola rs; seven
ty five thousand dollars and less than one hundred
thousand dollars, three hundred and twenty five
dollars; if one hundred thousand dollars and less
than one hundred and fifty thousand dollars, four
hundred and twenty-five dollars; if one hundred
and fifty thousand dollars or more, five hundred
dollars; provided that auctioneers who dealexclu.
siyely IN stocks shall pay ataxof two hundreddol-t
lars szss.sassssss.asssi
SEC. 8. On every license to tobacco auction-
Ger commencing business, twenty dollars; on eve
~ license to a tobacco auctioneer TO continue the
the business after the has been carried on for
year, the tax shall be at the same rates as that
imposed on merchants licensed to sell provisions or
agricultural commodities.
SEC. 9. On every license to merchant tailor,
twenty dollars, and if the license be TO continue
the business after the has been carried on for
ayear, the tax such license shall be at the same
rates as that imposed on merchants or mercantile
firms; but the cost of manufacturing articles made
up by such merchant tailor shall not be included
in the amount of sales.
SEc. 10. On every license to lumber merchant
twenty dollars; and il the license be to continue
the business after the same has been carried on for
ayear, the tax shall be at the same rates as that
iLipOoSu cii lEeICanule licensed
to sell provisions or agricultural commodities; on
every license to dealer in coal and wood or eth
er OF them, twenty dollars; and if the license be
10 continue the business after the same has been
carried on for year, the tax shall be at the same
rates as that imposed on merchants or mercantile
firms licensed to sell provisions or agricultural
commodities; on every license to merchant or
mel camille firm selling for others on commission
or for profit horses, mules, cattle, sheep and hogs
or either of them, twenty dollars; and if the license
be TO continue the business after the same has
been carried on for year, the tax shall be at the
same rates as that lmpused on merchants or mer-
camille firms licensed to sell provisions or agrcu-
tn ial commodities, every license to the owners
OF feed store twenty dollars; and if the license
be to continue the business after the same has been
carried on for year, the tax shall be at the same
rates as that imposed on merchants or mercantile
firms licensed to sell provisions or agricultural
commodities; on every license 10 person selling
goods by sample, card or otherwise than at some
StorehouSe or place of trade one hundred dollars;
on every license to sell or barter patent, specIc
or quack medicines; If by Wholesale, twenty dol
lars; if by retail only ten dollars; on every license
to hawker or pedlar to deal in tin and pewter
twenty dollars; to deal in clocks, fifty dollars: 10
deal III goods, wares and merchandise, or other ar
tlces. (excep tin, pewter and clocks,) ninety six
dollarSj to deal in goods, wares and merchandise
except clocks, when the license is issued in one of
the counties bordering on the Ohio river TO trade
in said river or atthe shores thereof one hundred
dollars; on every license to ship broker or fer
WdIulllS lWGuLy uOllarS; ana II the Ii
cense be to continue the business after the same
has been carried on for year. the tax shall be at
the same rates as that imposed on merchants or
mercantile firms licensed TO sell provisions or agri-
cultural commodities; on every license 10 person
engaged as agent for the renting of houses, ten
dollars; on every license TO a person engaged as
agent for the hiring of negroes. ten dollars; on ey
cry license to a person obtaining subscriptions to
books, five dollarsj' on every license TO person
selling prints, five dollars; on every license to
pedlar of pamphlets periodical papers, five dol
lars; on every license to person who may receive
rough frame work of any description from other
States and put 1t together this, for the purpose
of sale, thirty dollars; every license to the mo-
pretor oil distilleIy, if new beginner, and said
dstillery is to be keptin operation much as four
months in theyear, the tax shall be ten dollars; if
Tor SIX months, twenty dollars; and if for longer
time than six months, fifty dollars; and if such,
distilery has been kept in operation as much AS
four months i'll the year next preceding the time of
obtaining such license, the proprietor thereof Shall
pay, in addition to the tax imposed on new BEGIN
ners, fourth of one per centum on the anon tr
oil sales OF such distllery for the twelve months
next preceding the time of obtaining such license;
on every license to the keeper of u livery stable.
fifty cents for each stall thereof. iaa 'za4 -
SEC. II. On every license to the owner of a
ackasS or stallion for the services of which com
pensatlon is received, twice the amount of such
compensation, when the charge is for such service
by the season; and when such services are less
than season, then twice what the commissioners
n.
tax, however, in no case TO be less than len dol
lars; on every license permitting theatrical per-
formances in public theatre, six dollars Tor each
week OF such performances; on every license per-
mlttng Tor year the sale of refreshments in the
atre during such performances, 1000 dollars
on every license permitting the proprietor or
occupier of any public room fitted for public
exhibitions to use the same for such purposes
ZOE year, SIXTY dollars; on every license permit
ting any public show, exhibition or performances
elsewhere, for every. twenty four hours, or for
such times of performance five dollars; and for
every exhibition of a circus or menagarie during
the same time, twenty dollars; on every license
permitting billiard table to be kept for year.
one hundred dollars; provided that where there are
more than one such table kept in any one room,
fifty dollars each shall be charged for the excess
over one; on every license permitting u bowling
alley or saloon to be kept for year, thirty dol
lars; provided, that where there are more than one
such alley kept in any room, fifteen dollars each
shall be charged for The excess over one.
SEC. IL. On every license to physician, sur
geon or dentist, five dollars; if the yearly income
derived from the practice of any of said caings or
professions during the year next preceding the
tune OF obtaining the license shall exceed four hun
dred dollars, and such excess be less thansx hun
dred dollars, there shall be additional tax there
on of one half of one per centum; if such excess
be six hundred dollars and less than one thousand
dollars there shall be additional tax thereon of
three-fourths of one per cent; If such excess be
one thousand dollars more, there shall be an ad-
dltonal thereon of one per cent; but in no case
shall such tax exceed fifteen dollars; on every IL
cense to an attorney at law, five dollars; if he
practice in district court ten dollars; and if he
practice in the court of appeals, fifteen dollars.
SEC. 13. On every license to the owner of da-
guerrean gallery if ina city or incorporated town,
twenty dollars; if elsewhere, five dollars, and if
the yearly income derived from the practice of said
art shall exceed five hundred dollars, an addition.
al tax Of one and a half per centum on such ex-
cess for the year next preceding the time of obtain
ing the license. z a Z
SEC. IA. On the dividends declared by any bank,
The tax shall lie three and bird per cent, upon
the amount thereof. s4FsaA}yg 2
= SEC. 10. The tax on the estate of .adecedent,
prescribed by the thirty ninth chapter ofthe Code
of Virginia, shall be twoper centum of such estate.
SEC. 16. The taxes prescribed by the thirteenth,
fourteenth, fifteenth, sixteenth, Seventeenth and