Chap. 41.—An ACT to provide for the more efficient collection of the
revenue to support government, maintain the public schools, and to
pay interest on the public debt.

Approved January 26, 1882.

1. Be it enacted by the gencral assembly of Virginia, That
the several tax collectors of this commonwealth shall receive
in discharge of the taxes, license taxes, and other dues, gold,
silver, United States treasury notes, national bank currency,
and nothing else: provided that in all cases in which an offi-
cer charged by law with the collection of revenue due the
state, shall take any steps for the collection of the same,
claimed to be due from any citizen or tax-payer, such person
against whom such step is taken, if he conceives the same to
be unjust or illegal, or against any statute, or to be unconsti-
tutional, may pay the same undcr protest, and under such
payment the officer collecting the same shall pay such reve-
nue into the state treasury, giving notice at the time of such
payment to the treasurer that the same was paid under pro-
test. The person so paying such revenue may at any time
within thirty days after making such payment, and not
longer thereafter, sue the said officer so collecting such rev-
enue, in the court having jurisdiction of the parties and
amounts. If it bo determined that the same was wrongfully
collected, for any reason going to the merits of the same,
then the court trying the case may certify of record that the
same was wrongfully paid and ought to be refunded; and,
thereupon, the auditor of public accounts shall issue his proper
warrant for the same, which shall be paid in preference to
other claims on the treasury, except such as have priority by
constitutional requirement. There shall be no other remedy
in any case of the collection of revenue, or the attempt to
collect revenue illegally, or the attempt to collect revenue in
funds only receivable by said officers under this law, the same
being other and different funds than the tax-payer may ten-
der or claim the right to pay, than such as are herein pro-
vided; and no writ for the prevention of any revenue claim,
or to hinder or delay the collection of the same, shall in any-
wise issue, either injunction, supersedeas, mandamus, prohi-
bition, or any other writ or process whatever; but in all
cases for any reason any person shall claim that the revenue
so collected of him was wrongfully or illegally collected, the
remedy for such person shall be as above provided, and in no
other manner. In all such cases, if the court certify of record
that the officer defendant acted in good faith and diligently
defended the action, the necessary costs incurred by him shall
be taxed to and paid by the state, as in criminal cases. The
commonwealth’s attorney for the county or corporation in
which suit is brought, shall appear and represent the defence.
In every case where judgment is rendered for the defendant,
a fee of five dollars shall be taxed in favor of said attorney
and against the plaintiff; and whenever thecourtshall refuse
to certify the good faith and diligence of the officer defend-
ing the case, a like fee of five dollars shall be taxed against
the said officer. Any officer charged with the collection of
revenue, who shall receive payment thereof in anything other
than that hereinbefore provided, shall be deemed guilty of a
misdemeanor, and fined not less than one hundred nor more
than five hundred dollars, in the discretion of the court; but
nothing herein contained shall be construed to subject any
officer of the state to any suit, other than as hereinbefore
provided, for any refusal on his part to accept in payment of
revenue due the state any kind or description of funds, secu-
ntv, or paper not authorized by this act.

2. This act shall be in force from and after the first day of
December, eighteen hundred and eighty-two.

Chap. 41.—An ACT to prevent the floating of loose logs down the
Nottoway and Blackwater rivers by pereons engaged in lumber trade.

Approved April 14, 1882.

1. Be it enacted by the general assembly, That it shall
not be lawful for any person to float logs or any other lum-
ber on the waters of the Nottoway and Blackwater rivers,
unless the same be confined securely in a raft, which raft
shall be under the charge and pilotage of a sufficient force of
men, so as to prevent its interference with the navigation of
said rivers, and the breaking up of said raft.

2. That a failure to comply with the requirements of the
above section of this bill, shall be deemed a misdemeanor,
and upon conviction thereof, the party or parties, offending,
shall be fined not less than twenty-five dollars, nor more than
one hundred dollars, for each offence; and in case of his, or
their refusal to pay said fine, be confined in the county jail
not less than thirty days, nor more than six months.

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

Chap. 41.—An ACT to provide for the more efficient collection of the
revenue to support government, maintain the public schools, and to
pay interest on the public debt.

Approved January 26, 1882.

1. Be it enacted by the gencral assembly of Virginia, That
the several tax collectors of this commonwealth shall receive
in discharge of the taxes, license taxes, and other dues, gold,
silver, United States treasury notes, national bank currency,
and nothing else: provided that in all cases in which an offi-
cer charged by law with the collection of revenue due the
state, shall take any steps for the collection of the same,
claimed to be due from any citizen or tax-payer, such person
against whom such step is taken, if he conceives the same to
be unjust or illegal, or against any statute, or to be unconsti-
tutional, may pay the same undcr protest, and under such
payment the officer collecting the same shall pay such reve-
nue into the state treasury, giving notice at the time of such
payment to the treasurer that the same was paid under pro-
test. The person so paying such revenue may at any time
within thirty days after making such payment, and not
longer thereafter, sue the said officer so collecting such rev-
enue, in the court having jurisdiction of the parties and
amounts. If it bo determined that the same was wrongfully
collected, for any reason going to the merits of the same,
then the court trying the case may certify of record that the
same was wrongfully paid and ought to be refunded; and,
thereupon, the auditor of public accounts shall issue his proper
warrant for the same, which shall be paid in preference to
other claims on the treasury, except such as have priority by
constitutional requirement. There shall be no other remedy
in any case of the collection of revenue, or the attempt to
collect revenue illegally, or the attempt to collect revenue in
funds only receivable by said officers under this law, the same
being other and different funds than the tax-payer may ten-
der or claim the right to pay, than such as are herein pro-
vided; and no writ for the prevention of any revenue claim,
or to hinder or delay the collection of the same, shall in any-
wise issue, either injunction, supersedeas, mandamus, prohi-
bition, or any other writ or process whatever; but in all
cases for any reason any person shall claim that the revenue
so collected of him was wrongfully or illegally collected, the
remedy for such person shall be as above provided, and in no
other manner. In all such cases, if the court certify of record
that the officer defendant acted in good faith and diligently
defended the action, the necessary costs incurred by him shall
be taxed to and paid by the state, as in criminal cases. The
commonwealth’s attorney for the county or corporation in
which suit is brought, shall appear and represent the defence.
In every case where judgment is rendered for the defendant,
a fee of five dollars shall be taxed in favor of said attorney
and against the plaintiff; and whenever thecourtshall refuse
to certify the good faith and diligence of the officer defend-
ing the case, a like fee of five dollars shall be taxed against
the said officer. Any officer charged with the collection of
revenue, who shall receive payment thereof in anything other
than that hereinbefore provided, shall be deemed guilty of a
misdemeanor, and fined not less than one hundred nor more
than five hundred dollars, in the discretion of the court; but
nothing herein contained shall be construed to subject any
officer of the state to any suit, other than as hereinbefore
provided, for any refusal on his part to accept in payment of
revenue due the state any kind or description of funds, secu-
ntv, or paper not authorized by this act.

2. This act shall be in force from and after the first day of
December, eighteen hundred and eighty-two.

Chap. 41.—An ACT to prevent the floating of loose logs down the
Nottoway and Blackwater rivers by pereons engaged in lumber trade.

Approved April 14, 1882.

1. Be it enacted by the general assembly, That it shall
not be lawful for any person to float logs or any other lum-
ber on the waters of the Nottoway and Blackwater rivers,
unless the same be confined securely in a raft, which raft
shall be under the charge and pilotage of a sufficient force of
men, so as to prevent its interference with the navigation of
said rivers, and the breaking up of said raft.

2. That a failure to comply with the requirements of the
above section of this bill, shall be deemed a misdemeanor,
and upon conviction thereof, the party or parties, offending,
shall be fined not less than twenty-five dollars, nor more than
one hundred dollars, for each offence; and in case of his, or
their refusal to pay said fine, be confined in the county jail
not less than thirty days, nor more than six months.

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