American union. [volume] (Morgantown, Va. [W. Va.]) 1855-1859, 1856-03-29

by Savings institutions and insurance
companies to be paid by, such insutu.
lions aud companies respectively, six
and two.thirds per centum. GtA
On the income OF fees received du-
ring the year ending the lst day Of Feb
ruary of each year, in consideration of
the discharge Of any office or employ
ment in the service of the State, tother
than that of an officer receiving salary
out of tue treasury or in consideration
OF The discharge of any Office or en-
ploymsnt in tho service of any corpo.
ration. or in the service of any company
frm or person, except where the ser.
vice Is ono Of labor in some mechanic
art, trade. handiciaft, or manufacture.
or that OF . minister Of the gospel, one
half Of one per centum, if the Same be
not than $3.50; one per centum if
the same be moro than $3.50, and not
more than $500; one aud a half per GEN.
tum. ifthe same be more than $500 and
not more than 81 600; and two per cen.
tum if the same be over 81 900.
] On tho yearly rent or annual value of
toll bridges. and ferries, otherthsn those
toll bridges, and ferries exempt by
their charters from taxation, six per
centum. faae 7a5
| The commissioners of the revenue
may grant licences to such persons as
are authorized to obtain them according
to law; and in granting licenses, tho
duties, Liabilities, fees and compensation
OF commissioner shall be the same as
they now are or may hereafter be pre-
scribed by law, and the taxes thereon
shall be as follows, to wit: On every Ii
cense to keep an ordinary or house of
public entertainment, $40, if tho yearly
value thereof does not exceed 500, and
$50 if the yearly value exceeds 500,
but is less than $500, and is per cent.
on SO much Of the yearly value as ex.
ceeds $500, in addition TO the aforesaid
$50.
On every license 10 keep private en-
tertainment, or private boarding house
SO, if the yearly value thereof docs not
exceed $50. and $40 if the yearly value
exceeds $50, but is less than $500, and
10 per cant. on so much of the yearly
value as exceeds 500, but no house
shall be deemed private boarding house
with fewer than FIVE boarders.
On every license to keep cook shop
or eating house SIS, and in addition
thereto fifteen p or cent. on so much of
tho yearly value thereof as exceeds
800.
On every license to manufacture or
sell porter, ale or beer, $50 on 80 much
of the yearly value thereof as does not
exceed 81 Is per cent. on so much of the
yearly value as does exceed 500
On every license to broker who
deals exclusively in stocks, $3.50, and
he shall thereupon have the right TO sell
the said stocks at auction, or otherwise.
On every license to a broker, $500.
On every license to an agent or sub
agent of any insurance company not
chartered by this State. the tax shall he
one half of one per cent. on tho whole
amount OF premiums received and asses
ments collected by such agent or sub
agent, or company within the State, as
prescribed by law.
On every license TO merchant or
mercantile firm from a specific tax is
to be paid SEQ; provided that if the cap.
ital employed by said merchant or firm
be shown by affidavit to be less than $500
the tax to be paid shall be $50; but this
Proviso shall not authorize any such per-
son to sell wine ardent spirits, OF a mix
ture thereof aud when the tax is in pro-
portion to the sales, if.under$l DOL, $40
IT Sl,00l, and under $500 $24. it
81 500, and under SO, 500, S3G; if$2,-
500, and undor $4,000, SIS, if $4,000,
and under $4,000, SIG, ifSi0,0OO and
under $4,000, 500, if SIS, 900, and un.
der $50, 900. SLIP; if $50, 900 and under
$50, 600, $40 if $50. 900, and under $50.
600, $2OS; and if over $50, 900, than an
additional tax Of $40 for each sum of
$4,000 excess over said sum of $50 900.
And in every case in which tho Ii
cense TO merchant or merchaDtile firm
includes permission to sell wine ardent
spirits, or mixture thereof, by whole.
sale and retail or by retail only, if such
merchant or firm Commencing business
for the first time) sell by wholesale and
retail, an additional tax Of 500; and if,
by retail only $40; and if such license
DO to merchant or merchautiie firm
TO continue the privilege Of selling wine,
ardent spirits, or a mixture thereof ifby
wholesale and retail, or by retail only,
the tax shall be ono per centum, or if by
wholesale only, one.half Of one per CEN
tum on the amount of such sales for the
year proceeding the timo of obtaining
said license, in addition to the specific
tax imposed on beginners; but said
sales shall not be estimated in ascer-
taining tho amount Of merchants Ii
cense. @
Merchant tailors, lumber merchants,
dealers in coal or wood merchants or
merchantie firms selling horses, mules,
cattle, sheep or hogs, owners Of feed