Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1856-03-29
The Tax Bill.

The following is copy OF the "bll
imposing taxes for the support of govern
men,." which has passed both Houses o
the General Assembly
|. Be il enacted by The general assem-
bly,. that there shall be levied and collected
OIL tie persons and subjects mentioned II
the act OF assembly passed on the 1'lI DAY
o: April, 1853, entitled an &C! concerning
the assessment and collection OF the pub
lie revenue, the taxes following, to wit
On all lands and lots, with ,he improve
ments thereon, not exempt from taxation
forty cents on every hundred dollars value
thereof; and herein shall be included al
lands and lots, with the improvements
thereon, not exempt from taxation, OF IN
corporaled joint stock companies, savings
institutions and insurance companies.
2. Or all The personal property, mon
eys snd credits required by the said &C
to be listed, and no, exempt from taxation
except slaves over twelve years OF age,
forty cents on every hundred dollars value
thereof and herein shall be included al
the capital invested or used in any manu-
featuring business, or invested or employ
eG in any trade or business, except agrI'
cultural, for which no license is required,
and all the personal property and moneys
Of incorporated joint stock companies, eX'
cept the moneys and personal property
that constitute part Of the capital OF the
banks, and excep! the moneys and person
al property Of savings Institutions and IN
surance companies which have declared
dividends within one year preceding the
first day of February.
3. On every slave over IL years of age,
one dollar and twenty cents and herein
shall be included all slaves over II years
of age, owned or hired by any company,
institution or person whatsoever. On ev-
cry male free negro between 81 and SO
wears, one dollar On every white male
inhabitant who has attained the age of 81
years, eighty cents.
4. On The interest or profit which may
have been received by any person. or con-
serted into principal, so as TO become an
interest bearing subject, or otherwise APP
within the year next preceding
The lst day of February of each year.
,risine from bonds and certificates of debt
If this or any other State or country, or OF
any corporation created by this or any
l,her state, six and two-thirds per cen
Jun.
On the dividends declared within the
year preceding The lst day of February
by savings institutions and insurance COM
panies, to be paid by such institutions and
insurance companies, to be paid by such
and companies respectively.
SIX and thirds per cen.um.
5. On the income or fees received do
ring The year ending The LIST day of Feb
ruary ofeach year in consideration O! the
discharge Of any Office or employment IN
the service of the State, (olher than that OF
an officer receiving salary out OF The
treasury or in consideration of The dis
charge OF any Office or employment IN The
service of any corporation, or IN the ser
vice of any company, firm or person, e%-
cepl where the service is one OF lahonr
in some mechanic art, trade, handIcra!t,
or manufacture, or that of minister o
the gospel, one-haIf of one per cen'um' II
the same be not more than $3.50 {; one per
centum if the same be more than 500 and
not more than $500 one and half per
cenium, if the same be more than $500
and not more than 1000 and two per
cen,um, if the same be over S. 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 cenium.
6. The commissioners Of the revenue
maY grant licenses to such persons as are
authorized TO obtain them according to
law and in granting licenses, the duties,
liabilities fees and compensation OF COM
missioner shall be the same as now are,
or nav hereafter be prescribed by law
and the taxes thereon SHAY be as follows
TO wit: On every license to keep an or
binary or house of public entertainments
40 dollars, if the yearly value thereof does
no, exceed 100 dollars, and 80 if The year
" value exceeds 100 dollars, but Is less
than 200 dollars. and Is per cent, on so
much of the yearly value as exceeds 2OO
dollars, in addition 10 the aforesaid 90 dol
lars.
On every license to keep a house OF
private entertainment, or private board
ing house, dollars, if the yearly value
thereof does not exceed SO dollars. and
10, iflhe yearly value exceeds so dollars,
but is less than 100 dolars, and 10 PEI
cent, Oil SO much of the yearly value a:
exceeds 100 dollars but no house shall
be deemed private boarding house viii
fewer Than five boarders.
On every license to keep cook shop
or eating house l5 dollars, and IN addI
ton thereto Is per cent, on so much o
the yearly value thereof as exceeds lou