Star of the Kanawha Valley. [volume] (Buffalo, Va. [W. Va.]) 1855-1856, 1856-04-16

son, except where the service 10 ono
of labor in some mechanic art, trade,
handicraft or manufacture, Or that Of
q minister Of the gospel, one-half Of
lone per centum, ii the same be not
more than $3.50; one per centum II
1.-THE same be more than $3.50. and not
more than $500; one and q half per
centuin il the same be more than
$500 and not more than 81, 900; and
two per centum if the same be over
/ 81 900.
On the yearly rent or annual value
Of toll bridges and ferries, other than
those toll bridges and ferries exempt
by their charters from taxation, six
per centuin. ~
4 8. The Commissioners ofthe Rev.
enue maylgrant licenses to such per-
sons as are authorized to obtain them
according to law, and III granting H.
censes, the duties, liabilities, fees and
compensation Of a commissioner shall
be the same as now are. or may here
after be prescribed By law. and the
taxes thereon shall be as follows, to
wit: On every license totkeep an or
binary or Ihonse Of public entertain.
ment, $40, if the yearly value thereof
loes not exceed 500, and $50 if the
yearly value exceeds 800. but is less
than 200. AMI Is per centum on SO
much of the yearly value as exceeds
5000, in addition to the aforesaid
$50. r, :. ;
On every license to keep house Of
private entertainment. or d private
boarding. house, $5, if the yearly val
ne thereof does not exceed $50, and
$40 if the yearly value exceeds $50.
hut is less than 100, and 10 per cent.
on so much Of the yearly value as ex-
ceeds 500, hut no house shall be
1eemed aprivate boarding house with
fewer than five boarders. ~
On every license to keep a cook
shop or eating house SIS. and in al
lition thereto is per centnm on so
much of the yearly value thereof as
exceeds 800. H., /, -.
On every license to mann acture or
sell porter. ale, or beer. $40 on so
much ofthe yearly value thereof as
loes not exceed, and Is per cent. on
10 much Of the yearly value as does
exceed S100. =. i
On every license to On agent or sub.
agent OF any insurance company not
rharferei nv this State. the tax shall
be one.half Of one per cent. on the
whole amount Of premiums received (
and assessments collected by such
agent or sub-agent. or company with.
in the state. as prescribed BY INV. d,
8. On eyery license to a merchant
or mercantile firm where d specific
tax is 10 be paid 96o. provided that
If the CAPITAL employed by fai'i mer.
.rRant or firm be shown hy affi lavit to
less than $500. the tax to be paid
shall be $40; bnt this proviso shall
not authorize any such person to sell
wine. ardent spirits. or a mixture
thereof oh ! when the tax Ii in pro-.
PORTION I'd the sales, if nnder ~ ,00a,
s20: if St,0o1. and unier 1900.
24;if Al. 500. and nm Ter 9 300. 933:
if $4,000. and un1er 5000. S4s: if
s5100. and under 10000. SO; #
$4,000. and nnier 1900. 900; ~.
$4,000. and under 10000. S1l2;f
ego. 0o1. and under $1,000. $40; II
$50. O01.. and nnder 5000, S30s; If
over 5000. then an additional tax Of
80. for each sum Of $40. 900, excess
over the said sum Of 10000. ..h
Andin eyery case in which the j.
cense to aImerchant or q mercantile
Arm inclndes permission to sell wine
or ardent spirits. or a mixture there.
81. by wholesale and retail. Or by re
tail only, ifsuch merchant (commen.
cling business for the first time) sell
bv wholesale and retail. an addition.
al tax Of one hundred dollars; AMI II
by retail only, forty dollars; and II
such license be tor merchant or mer-
camille firm, to continue the privilege
Of selling wine. ardent spirits. or a
mixture thereof. II by Wholesale and
retail. or BY retail only, the tax shall
Sc one per centum on the amount Of
such sales for fhe year next preceding
the time Of obtaining said license, in
addition to the specific tax imposed
on beginners; Int said sales shall not
Be estimated in ascertaining the
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