Lynchburg daily Virginian. [volume] (Lynchburg [Va.]) 1852-1861, 1853-04-20
WEDNESDAY MORNING,

tor thereof shall pay, IN addition 10 the tax I'm
posed on new beginners, one fourth oil on
per centum on the amount of sales of suci
distillery for the twelve months next preced
ing the time of obtaining such license; on
every license to the keeper of a livery stable
fifty cents for each stall thereof.
IL On every license to the owner of a jack
ass or stallion for the services OF which com
pensation is received twice the amount Of sucl
compensation, when the charge is for such ser
vice by the season;and when such services are
less than a season, then twice what the com
missioners may Judge to be a reasonable charg'
therefor; the tax however is in no case 10 be les
than ten dollars; on every license permitting
theatrical performances in public theatre, 81
dollars each week of such performances; oI
every license permitting for year the sale o
refreshments in a theatre during such perfor
mances, $1,000; on every license permitting th'
proprietor or occuper of any public room tittes
up for public exhibitions TO use the same 10
such purposes for year, sixty dollars;on eve
ry license permitting any public show exhlbi
ton or performances elsewhere, Tor ever.
twenty four hours, or for such time of perfor
nance, five dolars;and for every exhibition o
circus or managere during the same time
twenty dollars; on every license permitting 1
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, hit,
dollars each shall be charged for the excess o
yer one;on every license permitting bowling
alley or saloon to be kept for year thirty dol
lars; provided that where there are more thar
one such alley kept in any one room, hiteeI
dollars each shall be charged for the excess o
yer one.
12 On every license to physician, surgeon
or dentist. five dollars;f the yearly income de
rived from the practice OF any of said calling
or professions during the year next preceding
the time of obtaining license shall exceed fou
hundred dollars. and such excess be less tina
six hundred dollars, there shall be an add
tional tax thereon of one hall of one per cen
lum; if such excess be six hundred and les
than one thousand dollars,lhere shall be an ad
ditional tax thereon of three fourths of one pc
cent; if such excess be one thousand or more
there shall be an additional tax thereon OF one
per cent; but in no case shall such tax excee'
fifteen dollars; on every license to an attorne,
at law, FIVE dollars; if he practice in dlstrIc
court, ten dollars;and ifhe practice In the cour
of appeals fifteen dollars.
IS. On every license to the owner of da
guerrean gallery, if in city or incorporate.
town, twenty dollars; if elsewhere. five dol
lars; and if the yearly income derived trof
the practice of said art shall exceed five hur
dred dollars, an additional tax of one and
half per centum on such excess for the yea
next preceding the time of obtaining license.
a. On the dividends declared by any banl
the tax shall he three and one third per cen
upon the amount thereof
l5 The tax on the estate of a decedent, prt
scribcd by the thirty ninth chapter ofihe Cod
Of Virginia, shall be two per centum OF sue
estate.
16 The taxes prescribed by the thirteenth
fourteenth, fifteenth, sixteenth, seventeent
and eighteenth sections of said chapter sha
be as follows, to wit When a sHt is CONNER
ccd in a county or corporation court, fifty cents
when an original suit appeal, writ of erro
or supersedeas IS commenced, il in the court 0
appeals three dollars and fifty cents; if in
district court, two dollars and fifty cents; if ii
circuit court, seventy five cents; when tn
seal of a court, of notary public, or the sea
of stale, is ap nexed to any paper Except T.
the cases provided for by the fifteenth sectlo'
of said chapter, and except on the transfer o
bounty land warrants Dy the oIlBlual hoioe. o.
one dollar for the state seal, and seventy tiy'
cents for any of the other seals; provided, tina
there shall be no tax ior affixng the seal OF
county or corporation court 10 bond or 9th
er instrument for the purpose of executing th'
same on behalf of the county or corporation II
which such court is held; and upon every deed
will or grant of administration on which tar
is to be paid according to the said chapter
seventy five cents. The first section OF sal'
chapter is hereby repealed.
II. Be it further enacted, that any persor
who shall violate the provisions of this ac'(af
ter having been furnished with certificate o
assessment by the commissioners OF The revenu
of the amount of taxes imposed by law by
following any occupation or profession with
out obtaining said Licenses, shall be subject t.
the same penalties as hawkers peddlars ar
for trading without license.
l8. Be it further enacted, that the license
authorised to be issued by this act shall termi
nate at the time prescribed by law; and if tn
license be taken out for a part of year. tn
tax shall bearto that sum the proportion whlc
tho unexpired mart of the year bears to thu