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

| follows, TO wit /: When suit is copnmc,
ced ina covOty or co'potation court, 81
when an original suit or appeal. Wi,
of error or sOpersedeas il commenced
sifin the court Of appeals. SO; If in dis
trict cont, $50, If in a circuit Slso,
when the seal Of q court, or notary
public. or tho seal Of The State Is
annexed TO any paper. Except in
the cases provided for by the 10Th
section of said chapter, and eKcep,
on the transfer of bounty lard warrants
by the original holders, So for the State
seal, aud 81 so for nny of tho other seals
provided thar there shall be- no tax for
athxlng the seal of a county or corpora.
ton court to bond or other instrument
Tor the purpose OF executing the Same
on behalf ofthe county OF corporation
IN which such court is held; and upop
every deed, will or grant Of administra.
tion, on which tax Is to be paid accor.
ding to said chapter 81. The first soc.
ton OF said chapter is hereby repealed
Be Il further enacted. That any per.
son who shall violate the proyisions Of
this act, (atter having been furnished
with certificate Of assessment hy tho
com missioner of the revenue of the a.
mount oftaxes imposed by the law, by
following any occupations or profession
without obtaining said licences, shalI bo
subject TO the same penalties as hawkers
and pedlars ale for trading without Ii.
cense. fs
Belt further enacted, That the licen.
SEES authorized TO be issued by this act
shall terminate at the time prescribed
by law; and if the license be taken out
for part of a year. the tax shall bear
to that sums,iis proportion which the
unexpiaed part of the year, bears to the
whole year; and the tax for the succeed.
ing year shall be o specific tax.
Anyperson enormously assessed with
license xshall have the same reno.
dies as for erroneous assessment of land
or personal properly.
Any persons commencing any trado
or business, for which license is re-
quired by law, before making applica.
ton for and obtaining such license from
the commissioners OF the revenue, shall
be assessed with four times the amount
OF tax otherwise imposed on auch Ii.
cense.
Every rail road. not exempted by ita
charter from taxation, shall hereafter
report semi-annnally on the 18th day of
April and October, in each year TO the
auditor of public accounts tho number
OF passengers, transported over said
road, orany part thereof, and the ag-
| gregate number Of miles travelled by
such passengers thereon in the six
months next preceding the first day of
April and October in each year. Such
statement shall be verified by the oaths
OF the President and Superintendent, of
transportation. Every company failing
to make such reports shall DO fined$50O.
And at the time Of making such report,
the company shall pay in to the ueasu-
ry tor every passenger transported,
tax at the rate of one mill for every
mile of transportation. Every rail road
company paying such tax shall not be
assessed with any tax onits lands, build.
iDgs or equipment; hut if it fails To pay
this tax in any six months, then it's lands
buildings aud equipments shall be i'm.
mediately assessed, under the direction
of the ausitor Of public accounts, at the
fu i cost of construction and outfit, md
tax shall be ut once levied thereon, as
In other real estote To be collected by
the sheriff in such county or town as
the auditor may direct. -
Every express company shall mako
return TO tho auditor Of public nc.
counts on the 18th day of January and
July in each year. of the total receipts
| OF such company on account Of its ope.
iatioHs within The State of Virginia,
within the six months preceding the 1st.
day of January aud July in each year.
Such returns shall be verified by the
oahs Of tho agent and chief officers of
such company, at its principal Office or
Offices in this State, in the manner and
according to the forms prescribed by
the said auditor, whether collected with
in or withou. the State. Such express
company shall pay, on the iotalreceip,s
SO reported, a Tax of .hnlf of one per.
centnm; and such telegraph company
shall pay, on the total receipts SO re.
ported, a tax oftwo per centdm por ana
mum; and for failureto make such re-
port or pay such tax, penalty of 5000
shall be imposed on the company so
failing, to be recovered as other penal
ties are; provided however that NJ" il
cense To carry on the express business
shall authorize any such company to do
the business of a broker, as defined in
tho 26th section ofthe 80 chapter Of the
Code, unless such company pays snch
tax in addition to the tax herein before
imposed as will make the whole tax
paid equal to $500.
This act shall be in force from it's pas.
sage.
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10 Inthe u. S. House of Represen.