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Proviso as to "eating

house.

License re

etc.

Merry-go

round, hawkers, peddlers, etc, brokers.

Uncurrent

Provided, That the word "eating house" in this section shall not apply to farmers who furnish meals to travelers and others passing.

2. No person without a State license therefor shall quired for cire, exhibit any circus, menagerie, circus and menagerie combined, theatrical performance or public show, to which admission is obtained for money or other reward, or to run or operate a merry-go-round for profit, or act as a hawker or peddler, or act as auctioneer, or practice the business of stock or other broker, by buying or sell-▾ ing for others, stocks, securities or other property for a commission or reward, or practice the business of money broker, or private banker, by buying or selling uncurrent or depreciated money or funds, or exchanging one money sellers. kind of money or funds for another for profit or reward, Pawn-brokers. Or practice the business of pawn-broker by lending money or other thing for profit for or on account of personal property deposited with the lender in pledge. Nor shall any person, without a State license therefor, sell or barter, or offer or expose for sale or barter, any Patent rights. patent right. Nor shall any corporation heretofore or hereafter chartered under the laws of this State, whether the same have its principal place of business or chief works within or without the State, do or attempt to do any business by virtue of its charter or certificate of incorporation without a State license therefor.

Corporations.

Lightning rods, sewing machines, organs, etc.

License re

Nor shall any traveling agent, canvasser or salesman sell, or contract to sell, any lightning rod, sewing machine, or organ or other musical instrument without a State license therefor, whether any such article was manufactured within or without the State.

66.

On every license to sell, at retail, domestic wines, quired to sell ale, beer, or drinks of like nature, one hundred dollars, or to sell, at retail, cigarettes or cigarette paper, five hundred dollars.

domestic

wines, etc. Cigarettes.

Required for a

84. The State tax on every license to exhibit a circus erreus, menag- shall be fifty dollars for each exhibition; on a license to exhibit a nienagerie, thirty dollars for each exhibition; Circus and on a license to exhibit a circus and menagerie combined,

menagerie combined. Merry-goround.

To exhibit any other shows. Side shows.

seventy-five dollars for each exhibition; on a license to operate a merry-go-round, twenty-five dollars for each set of not longer than one week, and twenty-five dollars for each additional week or part thereof it is continued at such set; and on a license to exhibit any other show (inclusive of each and every side show in the vicinity of a circus and menagerie, or circus and menagerie cominbed), ten dollars for each exhibition, except that a li

cense to exhibit a museum or public show where the ad- Museum,
mission is ten cents, shall be four dollars a day or
twenty dollars a week.

WILLIAM SEYMOUR EDWARDS,
Speaker of the House of Delegates.

WM. G. WORLEY,

President of the Senate.

STATE OF WEST VIRGINIA,
OFFICE OF SECRETARY OF STATE,

February 28, 1895.

I certify that the foregoing act, having been presented to the Governor for his approval, and not having been returned by him to the house of the legislature in which it originated within the time prescribed by the Constitution of this State, has become a law without his approval.

W. E. CHILTON,
Secretary of State.

[NOTE BY THE CLERK OF THE HOUSE OF DELEGATES.The foregoing act takes effect at the expiration of ninety days after its passage.]

(Senate Bill No. 66)

CHAPTER 12.

AN ACT to amend and re-enact section forty-two of chapter one hundred and thirty of the code, as amended and re-enacted by chapter eighty-four of the acts of one thousand eight hundred and ninety-one, concerning costs, expenses and fees.

[Passed February 22, 1895.]

Be it enacted by the Legislature of West Virginia:

chapter 130 of

That section forty-two of chapter one hundred Section 42 of and thirty of the code of West Virginia, as amended the code and re-enacted by chapter eighty-four of the acts of amended.

Court may re

of costs for witnesses.

be made, when

How transfer or assignment

eighteen hundred and ninety-one, be amended and reenacted so as to read as follows:

42. The court may restrict the taxation in the costs strict taxation for witnesses to so many as may be deemed just. No entry for a witness shall be made against a party recovNo taxation to ering costs after execution has issued for such party; and in no case shall there be an entry of a witness for attendance at a term of court, after the adjournment of such term. No assignment or transfer of any costs, expenses or fees payable out of the State treasury shall be valid unless the same be in writing, endorsed on or annexed to the voucher issued therefor, signed by the person entitled thereto and duly acknowledged before an officer authorized by law to take acknowledgements of deeds or other writings, or attested by two witnesses who shall state their respective names and postoffice address.

of costs against

the state to be made.

(Approved February 22, 1895.)

[NOTE BY THE CLERK OF THE HOUSE OF DELEGATES. The foregoing act takes effect at the expiration of ninety days after its passage.]

Code Amended.

Relief against

taxes errone

etc.

(House Bill No. 120.)

CHAPTER 13.

AN ACT to amend and re-enact section ninety-four of chapter twenty-nine of the code, concerning relief against taxes erroneously assessed.

[Passed February 22, 1895.1

Be it enacted by the Legislature of West Virginia:

That section ninety-four of chapter twenty-nine. of the code, be amended and re-enacted so as to read as follows:

94. Any person claiming to be aggrieved by any ously assessed, entry in the land or personal property books of any county or by the assessment of a license tax in any tion must be county, may, within one year after the verification of such book, and within six months after the assessment

When applica

made.

case.

ney.

hearing of such

of such license tax, apply for relief to the county court of the county in which such books are made out, and, as to a license tax of the county in which such tax is assessed. But he shall, before any such application is heard, give reasonable notice to the prosecuting attor- Notice in such ney of the county, whose duty it shall be to attend to Duty of prosethe interest of the State, county and district in the mat- cuting attorter. If it appear on the hearing of such application Duty of the that the value, ( ) distance and bearing from the court on the court house, or the local description of any tract of land application. entered in such land book is by mistake or fraud incorrectly entered therein, or that any tract or lot of land entered therein is, by mistake or fraud, charged with a greater or less amount of taxes and levies than should have been charged thereon, or that any tract or lot of land is entered and charged therein to any person who is not by law chargeable with the taxes thereon, or that the person properly chargeable with the taxes on any tract or lot entered therein is not so charged, or that there is any mistake in the name of the person charged with taxes on any tract or lot of land entered therein, or if it appears from the report of a competent surveyor, under oath, that any tract of land entered therein is by mistake or otherwise charged with a greater number of acres than it contains, the court shall by an order entered of record correct any and every such error or mistake, and direct its clerk to enter the same properly in the next land book made out by him. If the application be to correct an assessment of a tract of land, the value If application of which was fixed by the assessor under the provisions der section 10 of either section ten or section twenty-two of this chap-chapter, what ter, or to correct an assessment of the value of the build- the court shall ing made by the assessor under the provisions of section twenty-seven or twenty-nine of this chapter, it shall appear to the court on the hearing of the application that the assessment complained of is either too high or too low, the court shall correct the same and fix and enter of record the true value of such tract, lot or building according to the facts proved, and the clerk of such court shall make the proper correction in the next land book made out by him. If the court, upon an application to correct an assessment under any of the provisions of this chapter, refuse to make the correction asked for, the applicant may have the evidence taken thereon certified by the county court, and an appeal may be Appeals to cirtaken, as in other cases, from the order of refusal to the cuit courts. circuit court of the county, and such appeal, when allowed by the court or judge, shall, except as hereinafter provided, have preference over all other civil cases pending in such court; and whenever any such assessment is

was made un

or 22 of this

do.

Copy of the or

corrected as aforesaid by the county court or by the circuit court on appeal, the clerk of the county shall, upon the delivery to him of the copy of the order of the court showing such correction, correct the land books der of court de- accordingly, and charge up the taxes thereon, according to such corrected assessments, and the value of such real estate as so corrected shall continue until the same is changed pursuant to law. But no, taxes assessed or charged upon said real estate, before the application is made, shall be released or refunded.

livered to clerk

of county

court.

(Approved February 22, 1895.)

[NOTE BY THE CLERK OF THE HOUSE OF DELEGATES.The foregoing act takes effect at the expiration of ninety days after its passage.]

Code amended

Sidewalks;

(Senate Bill No. 45.)

CHAPTER 14.

AN ACT to amend and re-enact sections thirty-four and thirty-six of chapter forty-seven of the code of West Virginia, in relation to cities, towns and villages.

[Passed February 22, 1895.]

Be it enacted by the Legislature of West Virginia :

That sections thirty-four and thirty-six of chapter forty-seven of the code of West Virginia, be amended and re-enacted so as to read as follows:

34.

If the owner or occupant of any sidewalk, foothow made, etc way or gutter, in such city, town or village, or of the real property next adjacent thereto, shall fail or refuse to curb, pave or keep the same clean, in the manner or within the time required by the council, it shall be the duty of the council to cause the same to be done at the expense of the city, town or village, and to assess the amount of such expense upon such owner or occupant, and the same may be collected by the sergeant in the manner herein provided for the collection of the city, town or village taxes.

Expense of; how assessed and collected

Upon the petition, in writing, of the persons owning the greater amount of frontage of the lots abutting on

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