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

tax, however, in no case to be les
than ten dollars.
is, /On every license permittin,
the proprietor or occupier ofany pub
lhc room, fitted for public exhibition
to use the same for such purpose fol
year, twenty dollars. Ii snch room
be in q town Of less than 5000 in
habitants; forty dollars If in a town o
more than 5000 and less than 10 ,00t
inhabitants, and sixty dollars in al
other towns. r.
On every license permitting any
pul lie show, exhibition, or perfor.
nance, in corporate town or within
five miles thereof. for each time o,
performance, ten dollars; if elsewhere
five dollars; and for every exhibition
Of a circus, if in corporate town 0,
within five miles thereof, forty dol.
lars; if elsewhere. twenty dollars; and
for every exhibition Of q menagerie II
within corporate town or Eve miles
thereof, forty dollars, if elsewhere,
twenty dollars. >.=, -
20. On every license to a physician
surgeon or dentist, five dollars; and
on every license to an attorney at law
five dollars. 1.-THE yearly income de.
rived from the practice Of any such
callings or professions during the
year next preceding the time Of OBJ
tanning license shall exceed 800
there shall he an additional tax on the
excess thereof Of one half per cent.
On every license to the owner of a
daguerrean or ambrotype gallery, II
in a city or incorporated town, forty
lollars, If elsewhere, ten dollars; and
ifthe yearly income derived from the
practice of said art. exceed five HIM.
,lred dollars, an additional tax of two
per centum on such excess for the
year next predicting the time of OBJ
tanning the license.
( .21. On the dividends declared by
any bank, the tax shall be six and two
thirds per centum upon the amount
thereof. : ~.. ~. .....
Be it further enacted, that the H..
censes authorized to be issued by this
act shall term nate at the time pre-.
scribed ty law, and If the license be
taken ont for part of a year. the tax
shall bear tothe sum the proportion
which the unexpirel part Of the year
bears tothe whole years and the tax
for the succeeding year shall be spe-
cific tax. "A ... ~. -.
ANY persons enormously assessed
with license tax shall have the same
remedies as for the erroneous assess.
ment of land or personal property.
Any person commencing any ira le
or business for which a license is re-
1uired BY law. before making appli.
cation FOR AMI obtaining such license
rom the Commissioner of the Reve.
me. shall be assessed with fonr times
the amount Of tax otherwise imposed
on such license. !. -
%. Every railroad not exempted
nv its charter from taxation, shall
hereafter report seini-annnally on the
14th dav Of April anil October in each
wear. to the xauiitor OF public accounts
the number Of passengers transport.
ri over sail ROAD. or any part there
Of. and the aggregate number Of miles
travelled by such passengers thereon.
in the six months next preceding
he LIST day Of April AMI October IN
eacy year. Snch statements shall be-
verified by the oaths Of the president
tni superintendent o. sportation.
Every company falling TO make such
report shall be fined fifty dollars. =
Aid at the time Of making such re.
port, the company shall pay into the
treasury, for every passenger trans,
ported. q tax at the rate OF one mill
for every mile Of transportation
Every railroad company paving snch
tax shalt not he assessed with any tax
m its Ian Is. builling or equipments;
but fit fail to pay this tax in six
months. then iss lands. buildings and
equipments shall he Immediately as.
sessed under the direction of the au-
litor Of public accounts, at the full
cost Of construction and outfit, and a
tax shall be at once levied thereon. a.
on other real estate, to be collecte !
by the sheriff in such county or town
as the an1itor NAV direct.
2s. This act shall be in force from