Chap. 7.—An ACT to prevent frauds upon the commonwealth and the
holders of her securities, in the collection and disbursement of rev-

enues.
Approved January 14, 1882.

Whereas bonds purporting to be the bonds of this com-
monwealth issued by authority of the act of March thirtieth,
eighteen hundred and seventy-one, entitled an act to provide
for the funding and payment of the public debt, and under
the act of March twenty-eighth, eighteen hundred and sev-
enty-nine, entitled an act to provide a plan of settlement of
the public debt, are in existence without authority of
law; and whereas other such bonds are in existence which
are spurious, stolen, or forged, which bonds bear coupons in
the similitude of genuine coupons, receivable for all taxes,
debts, and demands due the commonwealth; and whereas the
coupons from such spurious, stolen, or forged bonds are
received in payment of taxes, debts, and demands; and where-
as genuine coupons from genuine bonds, after having been
received in payment of taxes, debts, and demands, are fraud-
ulently reissued and received more than once in such.pay-
ments; and whereas such frauds on the rights of the holders
of the aforesaid bonds impairs the contract made by the com-
monwealth with them, that the coupons thereon should be
received in payment of all taxes, debts, and demands due the

Google
said commonwealth, and at the same time defrauds her out
of her revenues; therefore, for the purpose of protecting the
nights of said bondholders and of enforcing the said contract
betireen them and the commonwealth, and of preventing
frauds in the revenue of the same,

1. Be it enacted by the general assembly of Virginia, That
whenever any tax-payer, or his agent, shall tender to any
person whose duty it is to collect or receive taxes, debts, or
demands due the commonwealtb, any papers or instruments
in print, writing, or engraving, purporting to be coupons
detached from bonds of the commonwealth issued under the
act of eighteen hundred and seventy-one, entitled an act to
fund the public debt, in payment of any such taxes, debts,
and demands, the person to whom such papers are tendered,
shall receive the same, giving the party tendering, a receipt,
stating that he has received the same for the purpose of iden-
tification and verification.

2. He shall at the same time require such tax-payer to pay
his taxes in coin, legal tender notes, or national hank bills,
and upon payment, give him a receipt for the same. In case
of refusal to pay, the taxes due shall be collected as all other
delinquent taxes are collected.

3. He shall mark each paper as coupons so received, with
the initials of the tax-payer from whom received, and the
date of receipt, and shall deliver the same, securely sealed up,
to the judge of the county court of the county, or hustings
court of the city, in which such taxes, debts, or demands are
payable. The tax-payer shall thereupon be at liberty to file
his petition in said county court against the commonwealth.
A summons to answer which petition shall be served on the
commonwealth's attorney, who shall appeal to and defend the
ame. The petition shall allege that he has tendered certain
-oupons in payment of his taxes, debts, and demands, and
pray that a jury be impanneled to try the question as to
whether they are genuine, legal coupons, which are legally
eccivable for taxes, debts, and demands. Upon this petition
in issue shall be made in behalf of the commonwealth, which
hall be tried by a jury, and either party shall have a right
0 exceptions on the trial, and of appeal to the circuit court
ind court of appeals. If it be finally decided in favor of the
etitioner, that the coupons tendered by him are genuine,
egal coupons, receivable for taxes, and so forth, then the
udgment of the court shall be certified to the treasurer, who,
ipon receipt thereof, sball receive said coupons for taxes,
nd shall refund the money before then paid for his taxes by
he tax-payer, out of the first money in the treasury, in pre-
erence to all other claims.

4. Whenever any tax-payer shall apply to any court in this
ommonwealth for a mandamus to compel any person author-
zed to receive or collect taxes, debts, or demands due the
ommon wealth, to receive coupons for taxes, it shall be the
uty of such person to make return to said mandamus, that
ie is ready to receive said coupons in payment of such taxes,
debts, and demands, as soon as they have been legally ascer-
tained to be genuine, and the coupons which by law are actu-
ally receivable. Upon such return, the court before whom
the application is made, shall require the petitioner to pay
his taxes to the tax-collector of bis county or city, or to the
treasurer of the commonwealth; and upon filing the receipt
for such taxes in such court, the said court shall direct the
petitioner to file his coupons in such court, which shall then
forward the same to the county court of the county, or hus-
tings court of the city. where sucb taxes are payable, and
direct said court to frame an issue between the petitioner, as
plaintiff, and the commonwealth, as defendant, as to whether
the coupons so tendered are genuine coupons, legally receiv-
able for taxes. On the trial of the cause, the attorney for the
commonwealth in the lower courts, and the attorney-general
in the supreme court of appeals, shall appear for the com-
monwealth, and require proof of the genuineness and legality
of the coupons in issue. Either party shall be entitled to
exceptions, and an appeal to the circuit court and supreme
court of appeals on the trial of this issue. If the decision
be finally in favor of the petitioner, the mandamus shall issue
requiring the coupons to be received for said taxes, and so
forth, and they shall be so received; and on the certificate of
such judgment, the treasurer of the commonwealth shall
forthwith refund to the tax-payer the amount of currency or
money before then paid by him for taxes, out of the first
money in the treasury, in preference to all other claims.
5. Phis act shall be in force from its passage.

Chap. 7.—An ACT authorizing the governor to appoint inspecting
officers of the volunteer militia.

Approved March 29, 1882.

Whereas the duties of inspecting officer of the volunteer
militia cannot, for lack of time, as well as because the neces-
sary travel would involve considerable expense, for which
there is no provision, be performed by the adjutant-general ;
therefore,

1. Be it enacted by the general assembly, That the gover-
nor shall be authorized and required to appoint, for each con-

essional district in this state, three inspecting officers, with
the rank of captain, who shall serve without pay, and hold
their positions until their commissions are revoked by the
governor. The said officers shall perform all the duties ap-

ropriate to the department of military inspections which
have heretofore been, or which may now be performed by
the adjutant-general, and such other military duties as the
governor may designate, whenever required by order from
the governor; and the said ingpecting officers shall report all
their official acts under this act to the adjutant-general.

2. This act shall be in force from its passage.
CaP 8.—An ACT to amend and re-enact the second section of an
act entitled an uct incorporating Thornrose Cemetery Company, at
the town of Staunton, passed February twenty-fourth, eighteen hun-
dred and forty-nine, and to repeal sections eleven and twelve of said
act.

Approved March 29, 1882.

1. Be it enacted by the general assembly, That section two
of an act ertitled an act incorporating the Thornrose Ceme-
tery Company, at the town of Staunton, passed February
twenty-fourth, eighteen hundred and forty-nine, be amended
and re-enacted so as to read as follows:

§2. That said company shall have the right to purchase
and hold, in or near the town of Staunton, not exceeding in
quantity on: hundred acres of land, for the purpose of said
cemetery; and shall have power to lay out and ornament the
same, te erect such buildings thereon as it may deem neces-
sary and proper, to arrange burial lots, and to make and en-
force, by reasonable fines and penalties, such by-laws, rules,
and regulations for the government of the establishment as
it shall deem best: provided the same be not contrary to the
constitution and laws of the United States, or of this state.

2. Be it further enacted, That sections eleven and twelve
of said act be and the same are hereby repealed.

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

Chap. 7.—An ACT to prevent frauds upon the commonwealth and the
holders of her securities, in the collection and disbursement of rev-

enues.
Approved January 14, 1882.

Whereas bonds purporting to be the bonds of this com-
monwealth issued by authority of the act of March thirtieth,
eighteen hundred and seventy-one, entitled an act to provide
for the funding and payment of the public debt, and under
the act of March twenty-eighth, eighteen hundred and sev-
enty-nine, entitled an act to provide a plan of settlement of
the public debt, are in existence without authority of
law; and whereas other such bonds are in existence which
are spurious, stolen, or forged, which bonds bear coupons in
the similitude of genuine coupons, receivable for all taxes,
debts, and demands due the commonwealth; and whereas the
coupons from such spurious, stolen, or forged bonds are
received in payment of taxes, debts, and demands; and where-
as genuine coupons from genuine bonds, after having been
received in payment of taxes, debts, and demands, are fraud-
ulently reissued and received more than once in such.pay-
ments; and whereas such frauds on the rights of the holders
of the aforesaid bonds impairs the contract made by the com-
monwealth with them, that the coupons thereon should be
received in payment of all taxes, debts, and demands due the

Google
said commonwealth, and at the same time defrauds her out
of her revenues; therefore, for the purpose of protecting the
nights of said bondholders and of enforcing the said contract
betireen them and the commonwealth, and of preventing
frauds in the revenue of the same,

1. Be it enacted by the general assembly of Virginia, That
whenever any tax-payer, or his agent, shall tender to any
person whose duty it is to collect or receive taxes, debts, or
demands due the commonwealtb, any papers or instruments
in print, writing, or engraving, purporting to be coupons
detached from bonds of the commonwealth issued under the
act of eighteen hundred and seventy-one, entitled an act to
fund the public debt, in payment of any such taxes, debts,
and demands, the person to whom such papers are tendered,
shall receive the same, giving the party tendering, a receipt,
stating that he has received the same for the purpose of iden-
tification and verification.

2. He shall at the same time require such tax-payer to pay
his taxes in coin, legal tender notes, or national hank bills,
and upon payment, give him a receipt for the same. In case
of refusal to pay, the taxes due shall be collected as all other
delinquent taxes are collected.

3. He shall mark each paper as coupons so received, with
the initials of the tax-payer from whom received, and the
date of receipt, and shall deliver the same, securely sealed up,
to the judge of the county court of the county, or hustings
court of the city, in which such taxes, debts, or demands are
payable. The tax-payer shall thereupon be at liberty to file
his petition in said county court against the commonwealth.
A summons to answer which petition shall be served on the
commonwealth's attorney, who shall appeal to and defend the
ame. The petition shall allege that he has tendered certain
-oupons in payment of his taxes, debts, and demands, and
pray that a jury be impanneled to try the question as to
whether they are genuine, legal coupons, which are legally
eccivable for taxes, debts, and demands. Upon this petition
in issue shall be made in behalf of the commonwealth, which
hall be tried by a jury, and either party shall have a right
0 exceptions on the trial, and of appeal to the circuit court
ind court of appeals. If it be finally decided in favor of the
etitioner, that the coupons tendered by him are genuine,
egal coupons, receivable for taxes, and so forth, then the
udgment of the court shall be certified to the treasurer, who,
ipon receipt thereof, sball receive said coupons for taxes,
nd shall refund the money before then paid for his taxes by
he tax-payer, out of the first money in the treasury, in pre-
erence to all other claims.

4. Whenever any tax-payer shall apply to any court in this
ommonwealth for a mandamus to compel any person author-
zed to receive or collect taxes, debts, or demands due the
ommon wealth, to receive coupons for taxes, it shall be the
uty of such person to make return to said mandamus, that
ie is ready to receive said coupons in payment of such taxes,
debts, and demands, as soon as they have been legally ascer-
tained to be genuine, and the coupons which by law are actu-
ally receivable. Upon such return, the court before whom
the application is made, shall require the petitioner to pay
his taxes to the tax-collector of bis county or city, or to the
treasurer of the commonwealth; and upon filing the receipt
for such taxes in such court, the said court shall direct the
petitioner to file his coupons in such court, which shall then
forward the same to the county court of the county, or hus-
tings court of the city. where sucb taxes are payable, and
direct said court to frame an issue between the petitioner, as
plaintiff, and the commonwealth, as defendant, as to whether
the coupons so tendered are genuine coupons, legally receiv-
able for taxes. On the trial of the cause, the attorney for the
commonwealth in the lower courts, and the attorney-general
in the supreme court of appeals, shall appear for the com-
monwealth, and require proof of the genuineness and legality
of the coupons in issue. Either party shall be entitled to
exceptions, and an appeal to the circuit court and supreme
court of appeals on the trial of this issue. If the decision
be finally in favor of the petitioner, the mandamus shall issue
requiring the coupons to be received for said taxes, and so
forth, and they shall be so received; and on the certificate of
such judgment, the treasurer of the commonwealth shall
forthwith refund to the tax-payer the amount of currency or
money before then paid by him for taxes, out of the first
money in the treasury, in preference to all other claims.
5. Phis act shall be in force from its passage.

Chap. 7.—An ACT authorizing the governor to appoint inspecting
officers of the volunteer militia.

Approved March 29, 1882.

Whereas the duties of inspecting officer of the volunteer
militia cannot, for lack of time, as well as because the neces-
sary travel would involve considerable expense, for which
there is no provision, be performed by the adjutant-general ;
therefore,

1. Be it enacted by the general assembly, That the gover-
nor shall be authorized and required to appoint, for each con-

essional district in this state, three inspecting officers, with
the rank of captain, who shall serve without pay, and hold
their positions until their commissions are revoked by the
governor. The said officers shall perform all the duties ap-

ropriate to the department of military inspections which
have heretofore been, or which may now be performed by
the adjutant-general, and such other military duties as the
governor may designate, whenever required by order from
the governor; and the said ingpecting officers shall report all
their official acts under this act to the adjutant-general.

2. This act shall be in force from its passage.
CaP 8.—An ACT to amend and re-enact the second section of an
act entitled an uct incorporating Thornrose Cemetery Company, at
the town of Staunton, passed February twenty-fourth, eighteen hun-
dred and forty-nine, and to repeal sections eleven and twelve of said
act.

Approved March 29, 1882.

1. Be it enacted by the general assembly, That section two
of an act ertitled an act incorporating the Thornrose Ceme-
tery Company, at the town of Staunton, passed February
twenty-fourth, eighteen hundred and forty-nine, be amended
and re-enacted so as to read as follows:

§2. That said company shall have the right to purchase
and hold, in or near the town of Staunton, not exceeding in
quantity on: hundred acres of land, for the purpose of said
cemetery; and shall have power to lay out and ornament the
same, te erect such buildings thereon as it may deem neces-
sary and proper, to arrange burial lots, and to make and en-
force, by reasonable fines and penalties, such by-laws, rules,
and regulations for the government of the establishment as
it shall deem best: provided the same be not contrary to the
constitution and laws of the United States, or of this state.

2. Be it further enacted, That sections eleven and twelve
of said act be and the same are hereby repealed.

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