Chap. 193.—An ACT Imposing Taxes for the Support of Government and
Free Schools, and to pay the Interest on the Public Debt.

In Force March 24, 1871.

1. Be it enacted by the general assembly, That the taxes on
the persons and subjects required to be listed by the act in force
February eighteenth, eighteen hundred and seventy-one, enti-
tled an act for the assessment of taxes on persons, property,
income, licenses, and so-forth, and on business or other sub-
jects not required to be listed under said act, but to be taxed,
shall, for the year commencing on the first day of February,
eighteen hundred and seventy-one, and each year thereafter,
be as follows: ,

Tax on lands and lots.

2. On tracts of land and lots, and the improvements thereon
not exempt from taxation, there shall be a tax of fifty cents on
every hundred dollars of the assessed value thereof, the pro-
ceeds of one-fifth of which shall be applied to the support of
the public free schools of the state.

Tax on collateral inheritances.

3. Upon any estate of a decedent, which shall pass by his
will, or upon his intestacy, to any person other than his lineal
descendant, or his father, mother, husband, wife, brother, sis-
ter, nephew, or niece, the tax thereon shall be six per centum
upon the value or amount thereof.

ScHEDULE A.
Tax on persons.

4, Upon every male person, as classified in schedule A of
this act, over the age of twenty-one years, not exempt from
taxation for bodily infirmity, there shall be a tax of one dollar
for public free school purposes.

SCHEDULE B,
Tax on personal property.

5, On the personal property mentioned in schedule B of this
act, there shall be a tax of fifty cents on every hundred dol-
lars value thereof, the proceeds of one-fifth whereof shall be
applied to the support of the public free schools of the{state.
Tax on personal property in choses in action, and ,so-forth, and toll-
bridges.

6. On all personal property in choses in action, and so-forth,
and toll-bridges and ferries, as embraced in schedule C of this
act, there shall be a tax of fifty cents on every hundred dol-
lars value thereof, the proceeds of one-fifth whereof shall be
applied to the support of the public free schools of the state.

Schedule D.

Tax on income.

7. On the income derived from interest or profits, as the
same is defined in schedule D of this act, the tax shall be fifty
cents on each one hundred dollars of such income, in excess of
one thousand dollars.

ON BUSINESS AND OTHER SUBJECTS.
Tax on railroad and canal companies.

8. On the real and personal property of every railroad and
canal company, there shall be a tax of fifty cents on every
hundred dollars of the estimated value thereof, the proceeds of
one-fifth of which shall be applied to the support of the pub-
lic free schools of the state, and on the net earnings of every
such railroad and canal company received or realized, though
not received, in excess of one thousand dollars per annum, the
tax shall be one-half of one per centum on such net earnings,
payable each year; to be ascertained and paid into the treasury
as prescribed in section ninety-one of the assessment act in
force February eighteenth, eighteen hundred and seventy-one.

Tax on express and transportation companies.

9. On the real and peraonal property of express and trans-
portation companies, there shall be a tax of fifty cents on every
hundred dollars of the value thereof, the proceeds of one-fifth
of which shall be applied to the support of the public free
schools of the state, and on the net earnings of every such
express and transportation company, the tax shall be one-half
of one per centum on such net earnings, payable each year; to
be ascertained and paid into the treasury as prescribed in sec-
tion ninety-two of the assessment act aforesaid.

Tax on savings banks and insurance companies.
_ 10. On the capital stock and assets of all savings banks and

insurance companies, located and doing business in this state,
the tax shall be fifty cents on the one hundred dollars; and on
the net income or dividends of said companies, in excess of
one thousand dollars, a tax of fifty cents on each one hundred
dollars thereof, to be retained and paid into the treasury as in
the manner prescribed in section ninety-three of the assessment
act aforesaid.

Tax on foreign insurance companies.

‘11. On the assessments collected and the premiums received,
and obligations for such premiums, taken by any foreign in-
surance company, the tax shall be one-half of one per centum
on the amount thereof; to be paid into the treasury in the
manner prescribed by section ninety-four of the assessment act
aforesaid. : .

Tax on telegraph companies.

12. On the real and personal property of telegraph com-
panies there shall be a tax of fifty cents on every hundred
dollars of the value thereof, the proceeds of one-fifth of which
shall be applied to the support of the public free schools of
the state; and on the net earnings of every telegraph com-
pany, in excess of one thousand dollars per annum, the tax
shall be one-half of one per centum on such net earnings, to
be paid into the treasury in the manner prescribed in section
ninty-six of the assessment act as aforesaid.

Tax on wills and administrations.

13. On the probate of every will, or grant of administra-
tion, not exempt by law, there shall be a tax of one dollar,
where the estate passing by such will, or coming into the hands
of such administrator, shall not exceed one thousand dollars ;
and for every additional one hundred dollars, or fraction of
one hundred, an additional tax of ten cents.

Tax on deeds.

14. On every deed, not exempt by law, admitted to record,
and on every contract relating to real estate, whether it bea
deed or not, which is admitted to record, the tax: shall be one
dollar, when the consideration of such deed or contract does
not exceed one thousand dollars; and where the consideration
of the deed or value of the property conveyed, shall exceed
one thousand dollars, an additional tax ot ten cents on every
hundred dollars, or fraction of one hundred dollars of such
consideration or the value of the property in excess of one
thousand dollars; but any deed, will, or contract may be re-
corded in the same office, where the records containing such
deed, will, or contract, has been destroyed by fire or otherwise,
free of the state tax: provided that but one tax shall be col-
lected on any deed or contract. But the tax on each deed of
release shall be only one dollar.
15. First. When any original suit (whether commenced by
writ or notice), ejectment, or attachment (other than a sum-
mons to answer 4 suggestion, sued out under the eleventh sec-
tion of chapter one hundred and eighty-eight of the Code), or
other action, except a suit in chancery, is commenced in a cir-
cuit, county, or corporation court, there shall be a tax thereon,
if the amount of debt or demand for damages shall not exceed
five hundred dollars, of one dollar; and when the debt or de-
mand for damages exceeds five hundred dollars, there shall be
an additional tax of ten cents for every hundred dollars, or
fraction of one hundred dollars, of such debt or demand, in
excess of five Lundred dollars: provided, that in all suits the
plaintiff or his attorney may endorse upon his writ or notice
the real amount claimed by him in his action, and the tax upon
the suit shall be fixed with reference to the amount so claimed.

Second. Upon every appeal, writ of error, or supersedeas
in 4 Circuit court, there shall be a tax thereon of three dollars;
and upon every appeal, writ of error, or supersdeas in the su-
preme court of appeals, there shall be a tax of six dollars.

Third. Upon every chancery suit, originating either in a
county, corporation, or circuit court, there shall be a tax of
one dollar.

16. No clerk shall issue any writ, or docket any motion,
writ of error, supersedeas, or appeal, or record any deed or
will, or grant any letters or certificate of administration, until
the tax thereon shall be paid. The clerk shall report to the
auditor of public accounts, on the first day of June, September,
December, and March, in each year, the amount of such taxes
assessed and received by him during the preceding quarter, and
shall pay into the treasury, within fifteen days after the expi-
ration of such quarter, the amount received by him therefrom,
deducting a commission of five per centum. A clerk failing
to make any report required by this section, shall forfeit six
hundred dollars.

Tax on seals.

17. When the seal of the state, of a court, or a notary pub-
lic, is affixed to any paper, except in the cases exempted by
law, the tax shall be as follows: for the seal of the state, two
dollars, and for the seal of a court or notary, one dollar; and
herein shall be included a tax on a scroll, or any impression
upon paper in the place of a seal.

LICENSES.
SCHEDULE A.
Tax on liquor merchants.

18. The specific license tax to every person for the privilege
of selling, by wholesale and retail, wine, ardent spirits, malt
liquors, cider, or any mixture of any of them, shall be one hun-
dred dollars; if by retail only, fifty dollars; and there shall be
an additional tax on the amount of sales, to be ascertained in
the manner prescribed in section ninety-nine of the assessment
act aforesaid, as follows: if the sales be under one thousand
dollars, the tax shall be five dollars; if one thousand dollars
and under two thousand dollars, ten dollars; if two thousand
dollars and under three thousand dollars, fifteen dollars; if
three thousand dollars and under five thousand dollars, twenty
dollars; if five thousand dollars and under eight thousand dol-
lars, thirty-five dollars; if eight thousand dollars and under
twelve thousand dollars, forty-five dollars; if twelve thousand
dollars and under eighteen thousand dollars, sixty dollars; if
eighteen thousand dollars and under twenty-five thousand dol-
lars, seventy dollars; if twenty-five thousand dollars and under
thirty-five thousand dollars, eighty-five dollars; if thirty-five
thousand dollars and not over fifty thousand dollars, one hun-
dred dollars; and if over fifty thousand dollars, five dollars for
every ten thousand dollars excess over the said sum of fifty
thousand dollars. The amount of sales shall be ascertained in
the manner prescribed in section ninety-nine of the assessment
act aforesaid, and be taxed as other sales of liquor merchants
are taxed; and the commissions, if sold by a commission mer-
chant, shall be ascertained as prescribed in section one hundred
of the last mentioned act, and be taxed as his other commis-
sions are taxed.

Tax on commission merchants.

19. The specific license tax on every commission merchant
or firm shall be thirty-five dollars; and there shall be a tax of
three per centum on the amount of his commissions, to be as-
certained and determined in the manner, and under the rules,
reports, and restrictions prescribed by law in relation to sales
of liquor merchants.

Tax on sample merchants.

20. The specific license tax on every person, other than a
resident merchant, mechanic, or manufacturer, for the privilege
of selling by sample, card, description, or other representation,
shall be one hundred dollars; and any sample merchant per-
mitting any one else to sell under his license, shall pay a fine
of fifty dollars for each offence.

Tax on pedlers.

21. The specific license tax on every person for the privilege
of pedling and bartering shall be fifty dollars; but no resident
mechanic or manufacturer, except a manufacturer of ardent
spirits or malt liquors, shall be taxed for the privilege of ped-
ling or bartering articles manufactured by himself in this
state.
22. The specific tax on every junk dealer shall be fifty dol-
lars; and the specific tax on every person for canvassing any
county or corporation, or any part thereof, for the purpose of
buying any junk or other matters or things for any junk dealer,
or for sale to a junk dealer, shall be twenty dollars.

Tax on sale or barter of patent rights.

23. The specific license tax on every person who shall sell
or barter the right to manufacture or use machinery, or other
thing patented under the laws of the United States, except
the patentee, if he be a citizen of the United States, shall be
twenty-five dollars.

Tax on a land agent.

24. The specific license tax upon a land agent shall be twen-
ty-five dollars: provided, that where there is a firm of land
agents doing business at one locality, said tax shall be on the
firm, and not on each member thereof. —

Tax on book agents.

25. The specific license tax upon a book agent shall be ten
dollars; but the court of the county or corporation may re-
duce or dispense with this tax in the cases mentioned in sec-
tion one hundred and seven of the assessment act aforesaid.

Tax on agents for the sale of manufactured articles, or machines of other
states or territories.

26. The specific license tax upon an agent for the sale of
manufactured articles, or machines of other states or territo-
ries, shall be thirty dollars; and this tax shall give to any party
licensed under this section, the right to sell manufactured
articles, or machines of other states or territories, in all of the
counties of this state.

Tax on general auctioneers.

27. The specific license tax on a general auctioneer to sell
shall be twenty dollars; and if the place of business is in a
city or town having, when assessed, a population of more than
five thousand inhabitants, two dollars for every thousand above
that number; but said specific tax shall in no case exceed one
hundred dollars; and he shall pay an additional tax of one-
fourth of one per centum on the amount of sales for the year,
to be ascertained and charged as is provided in the case of
liquor merchants. If he sells wine, ardent spirits, malt liquors,
or any mixture thereof, he shall pay a tax of one-half of one
per centum on the amount of sales, to be ascertained and
charged as his other sales are ascertained and charged.
_ 28. The specific license tax on areal estate auctioneer to
sell shall be fifty dollars; and if the place of business is in
a city or town containing, when assessed, a population exceed.
ing five thousand inhabitants, one hundred dollars; and he
shall pay an additional tax of one-fourth of one per centum
upon the amount of sales, to be ascertained and charged as is
provided in the case of liquor merchants.

Tax on tobacco auctioneers.

29. The specific license tax: on a tobacco auctioneer to sell,
shall be thirty dollars.

Tax on common criers.

30. The specific license tax upon a common crier tocry for
sale, shall be ten dollars.

ScHEDULE B.

Tax on canvassing to buy.

31. The specific license tax on every person canvassing any
county or corporation, or any part thereof, for the purpose of
buying any matters of subsistence, except as is excepted in
section one hundred and seventeen of the assessment act afore-
said, shall be thirty dollars.

Tax on ship brokers.

82. The specific license tax on a ship broker, shall be twenty
dollars.

Tax on stock brokers and private bankers.

33. The specific license tax on a stock broker, shall be two
hundred and fifty dollars; and the specific tax on a private
banker, shall be two hundred and fifty dollars; but when a
person or firm is assessed with both licenses, the specific tax
shall be four hundred dollars.

Tax on pawn brokers.

34. The specific license tax on a pawn broker, shall be two
hundred and fifty dollars.

Tax on the manufacture of ardent spirits and malt liquors.
30. The specific license tax on any person to engage in manu-

facturing or distilling ardent spirits, shall be fifty dollars ;
and for manufacturing malt liquors, twenty-five dollars, except
as is excepted in section one hundred and twenty of the assess-
ment act aforesaid.

Lax on rectifiers.

36. The specific license tax on any person to engage in the
business of a rectifier, shall be fifty dollars, and an additional
tax of one cent per gallon, for each gallon of distilled spirits
or wines, so rectified, in excess of one hundred barrels, except
that a manufacturer of ardent spirits, may rectify spirits manu-
factured by himself without additional charge.

SCHEDULE C,
Tax on ordinaries.

37. The specific license tax on any person to engage in the
business of keép an ordinary, shall be twenty-five dollars, and
an additional tax of eight per centum on the annual rent over
one hundred dollars and under one thousand dollars per annum,
and on the annual rent in excess of one thousand dollars four
per centum per annum; to be ascertained in the manner pro-
vided in section one hundred and twenty-three of the assess-
ment act aforesaid.

Tax on private entertainment.

38. The specific license tax on any person to engage in the
business of keeping a house of private entertainment, shall be
five dollars, and an additional tax of five per centum on the
annual rent over one hundred dollars; to be ascertained in the
manner provided in section one hundred and twenty-four of
the assessment act aforesaid.

Tax on boarding house.

39. The specific license tax on any person to engage in the
business of keeping a boarding house, except as is excepted in
section one hundred and twenty-five of the assessment act
aforesaid, shall be five dollars, and an additional tax of one per
centum on the annual rent over one hundred dollars; to be
ascertained as provided in said section of the last mentioned
act.

Lax on an eating house.

40. The specific license tax on any person to engage in keep-
ing an eating house, shall be thirty dollars; and if he shall
obtain a license to retail to his guests, wine, or spirituous, or
malt liquors, to be drunk at such eating house, he shall pay an
additional tax of sixty dollars.
Tax on bowling saloon.

41, The specific license tax on any person to keep a bowling
saloon, shall be fifty dollars, and an additional tax of fifteen
dollars for each alley exceeding one.

Tax on billiard saloon.

42. The specific license tax on any person to keep a billiard
saloon, shall be fifty dollars, and an additional tax of twenty-five
dollars for each additional table over one, kept or to be kept
therein. If the license be for a bowling or billiard saloon ata
watering place, and is for four months or less, the tax thereon
shall be fifty per centum of the taxes aforesaid.

Tax on bagatelle saloon.

43. The specific license tax on any person to keep a bagatelle
saloon shall be ten dollars, and an additional tax of five dol-
lars for each additional table over one, kept or to be kept
therein.

ScHEDULE D.

Tax on theatres.

44, The specific license tax on any theatrical performance
shall be three dollars for each performance, or ten dollars for
each week of such performances, and an additional tax of one
per centum of the gross receipts of such performance.

Tax on shows cwrcuses, and menageries.

45. The specific license tax on every show, on each per-
formance of every circus, and on the exhibition of a menagerie,
shall be ten dollars on each show, circus, or menagerie, and in
addition to the specific tax aforesaid, there shall be a tax of
five per centum, of the gross receipts derived from such show,
circus, or menagerie.

Tax on public rooms.

46. The specific license tax on every proprietor or occupier
of a public theatre, or other rooms fitted for public exhibi-
tions, to use the same for compensation, shall be twenty dol-
lars. —

ScuEpue EK.

(

Tax on attorneys at law.

47, The specific license tax on every attorney at law shall
be ten dollars.
48, The specific license tax on every physician, surgeon, or
dentist, shall be ten dollars.

Tax on daguerrean artists.

49. The specific license tax on any person to engage in the
business of a daguerrean artist shall be twenty dollars; and if
the place of business is in a city or town containing more than
five thousand inhabitants and less than ten thousand, the tax
shall be thirty dollars; and if in a place of more than ten thou-
sand and less than twenty thousand, forty dollars; and if more
than twenty thousand, fifty dollars.

Tax on stallions or jackasses.

50. The specific license tax for letting to mares any stallion
or jackass, shall be ten dollars.

Tax on agents for renting houses.

51. The specific license tax on any person to act as agent
for the renting of houses in cities of over five thousand in-
habitants, shall be thirty dollars, and in towns of less than five
thousand inhabitants, shall be ten dollars.

Tax on labor agents.

52. The specific license tax on any person to engage in the
business of a labor agent, shall be twenty-five dollars.

Tax on storage and impounding.

53. The specific license tax to keep for compensation any
house, yard, or lot, for storage, or a wagon yard, or other im-
pounding, shall be as follows: on every house, the tax shall be
twenty-five dollars, except that in a city or town whose popu-
lation exceeds five thousand, the tax shall be fifty dollars, and
on every yard, wagon yard, or lot, ten dollars.

Tax on livery stables.

54. The specific license tax to keep a livery stable shall be
ten dollars, and an additional tax of fifty cents for each stall
therein. And herein shall be included as stalle, such space as
may be necessary for a horse to stand, and in which a horse is
or may be kept.

\

Tax on foreign insurance companies.

oo. The specific license tax on every person to act as agent
for any foreign insurance company shall be twenty-five dollars
for each agency; but in acity or town containing a population
exceeding ten thousand, the tax shall be thirty-five dollars for
each agency. :

Tax on telegraph companies.

06. The specific license tax to any telegraph company, agent,
or officer thereof, for operating for compensation the apparatus
necessary to communicate by telegraph, shall be one hundred
dollars, and an additional tax of two per centum on the gross
earnings of said company received or realized, though not re-
ceived, during the year next preceding.

Tax on the sale of cattle, sheep, and hogs.

o7. The specific license tax on any person for the privilege
of selling cattle, sheep, and hogs, as defined in section one hun-
dred and forty-six of the assessment act aforesaid, shall be ten
dollars.

08. This act shall be in force from its passage.