Chap. 1.— An ACT for the Assessment of Persons, Property, Income
and Salaries.

Passed February 1o, 1806,

Be it enacted by the general assembly, That chapter thirty-
five of the Code (edition of eighteen hundred and sixty) be.
amended and re-enacted so that, with the amendments, the
same shall read as follows:

No. of commissioncrs; term of office; residence; districts, how changed.

1. Be it enacted by the general assembly, That there shall
be three commissioners of the revenue for each of the coun- |
ties of Franklin, Loudoun, Pittsylvania and Rockingham;
two for each of the counties of Accomack, Albemarle, Au-
gusta, Bath, Bedford, Botetourt, Brunswick, Buckingham,
Campbell, Caroline, Carroll, Charlotte, Chesterfield, Culpeper,
Dinwiddie, Fauquier, I rederick, Giles, Grayson, Halifax,
Hanover, Henrico, Henry, Lee, Louisa, Mecklenburg, Mont-
gomery, Nansemond, Norfolk, Patrick, Prince William, Rock-
bridge, Russell, Scott, Shenandoah, Smyth, Southampton,
Spotsylvania, Sussex, Tazewell, W ashington and Wythe; one
for every other county now existing, or which may be here-
after created; and three for the city of Richmond, and one
for each of the corporations of Danville, Fredericksburg,
Lynchburg, Norfolk, Petersburg, Portsmouth, Staunton, Wil-
liamsburg and W inchester; which said commissioners shall
be elected, give bond and be qualified as prescribed by law.

The term of cffice of a commissioner of the revenue -
(unless to fill a vacancy) shall commence on the first day of
January next after his election.

3. In those counties and corporations in which there may -
be more than one commissioner, each shall be for a certain
district, which the court of the county or corporation shall
designate by number. The bounds of each district shall also |
be laid otf and described by an order of such court, and may
at any time be changed by such court.

Qualification and bonds of commissioners.

4. Every person elected commissioner shall, within sixty.
days thereafter, and before entering upon the duties of bis’
oflice, before the court of the county or corporation wherein
he was elected, take the several oaths required by law, and
give bond with sufficient security, ina penalty of five thousand
dollars, conditioned for the faithful performance of the duties
of his office; which bond shall be made payable to the ecom-
monwealth of Virginia; and after bee acknowledged in
open court, shall be entered of record in such court. If any
commissioner shall fail to take such oaths and give such bond
within the time herein prescribed, his office shall be deemed
vacant; and it shall be the duty of the court of the county
or corporation to declare the vacancy and to direct an elec-
tion. The qualification, unless to fill a vacaney of part of the
term of his predecessor, shall not be construed to invest such
commissioner with authority to act as such before the time
appointed for him to enter upon the discharge of the duties
of his office. If elected to fill a vacaney, the commissioner
shall quality within thirty days after the day of election.

Clerks to send copies of bonds to auditor.

® Within ten davs after the bond is given. and the several
oaths of office taken, the clerk of the court wherein said
bond is directed to be filed and recorded, shall transmit a
copy thereof, together with a copy of the order of court
showing the qualification of such commissioner and acknow-
ledament of said bond, to the anditor of public accounts. If
any clerk shall fail to perform this duty, a fine shall be im-
posed on him of not less than fitty dollars nor more than one
hundred dollars; and a like tine of not less than fifty dollars
nor more than one hundred dollars for each period of ten
days thereafter that he shall fail to make such return.

Commissioner's gurisdiction.

6. The jurisdiction, powers and duties of a commissioner
shall not extend beyond the bounds of his district, except to
grant license to exercise a privilege which is not local, and
which may be exercised in or out of such district, according
to existing laws.

Assistant commisstoner.

A commissioner, unable from sickness or other cause to
perform the duties of his othee, may, at his own expense,
with the consent of the county or corporation court, employ
a person (approved by the court) to assist him. Such assis-
tant, after taking the proper oaths, may discharge any of the
duties of commissioner, and the principal and his sureties
shall be lable for the faithful performance of such duties.

Communications from auditor to commissioners and the courts.

&. It shall be the duty of the auditor of public accounts to
prepare, and forward to the commissioners of the revenue,
printed forms of the land and property books; and he shall
also, by letter or printed circular, give such instructions to
said commissioners, In respect to their duties, as to him shall

seem judicious. It any commissioner shall ‘refuse to obey
the auditor's instructions, he shall forfeit a sum not less than
thirty dollars nor more than fifty dollars. The expense of
such books, circular, and the postage of all communications
to and from a commissioner, and from one commissioner to
another, on the business of his oftice, shall be defrayed out
of the treasury.

9. The auditor of public accounts shall communicate any
instances of the misconduet or neelect of any commissioner,
or any evidence of his incapacity, furnished by anything in
the anditor’s office, in a letter to the clerk of the court of
the county or corporation wherein such commissioner was
elected: which letter the clerk shall lay before the court at
the first term after it is received.

Power to remove and reappoint.

10. Upon any complaint being made of a commissioner by
such letter or otherwise, or whenever the court Js satisfied
that there has been neglect of duty, or that a commissioner
is incapable of performing the duties of his office with
efficiency, it may order a summons to Issue, requiring the
commissioner to appear before the court at the next term.
And after such stmmons shall have been served on the com-
missioner, in the manner prescribed in the first section of
chapter one hundred and sixty-seven of the Code of Virginia,
for at least ten days betore the return day thereof, the court
shall. at the term to which such summons is returnable, or to
which it may be continued, consider the matters of the sum-
mons, and if it shall be of opinion that sufficient cause exists,
shall make an order for his removal, and order an election to
fill the vacancy.

Books and papers of predecessor.

11. The commissioner shall apply for the official books and
papers which his predecessor had, to the person in possession
thereof, who shall deliver the same on such application. Such
person failing or refusing to deliver such books and papers
when application shall be made for them as aforesaid, shall
torfeit one hundred dollars.

12. The auditor, upon being informed that any such official
books or papers cannot be obtamed, may authorize the com-
missioner to procure a substitute therefor. Any clerk fur-
nishing the same may be paid therefor such fees out of the
treasury as he might by law charge an individual for similar
SErVICEN.

What real estate shall be taxed.
13. All real estate, except such as may be exempted by

the next succeeding section, shall be subject. to such annual
taxation as may be prescribed by law, and a lien shall exist
on such real estate for the payment of the taxes imposed
thereon. The value of lands and lots as now ascertained, and
the ascertained value of new grants which may hereafter be
entered and assessed, shall be permanent, and shall not he
changed, except to allow the addition of the value of im-
provements, or a total or partial deduction of the valne of
such improvements.

Real estate escinpt from taxation; exception.

14. All real estate used for the erection of churches or
for divine worship, and for a parsonage, not exceeding the
quantity allowed by law to be held for such purposes; public
burving grounds, appropriated and not for sale; or helonging
to any county, city or town, and used for public or charitable
purposes, and not held er leased ont for protit; or belonging
to incorporated colleges, free schools and academies, and used
for college or school purposes: or to the university of Vir-
ginia; to the Virginia military institute; to the institution
tor the cdueation of the deaf and dumb and the blind: to the
lunatic asvlums; to orphan asylums; to the Jadies Mount
Vernon association; exclusively to the commonwealth: ar-
mories belonging to military organizations organized hy the
laws of this state, and used exclusively for military purposes:
and all such estate used exclusively for the sate-keeping of
fire engines and for the meeting of fire companies, whether
owned by a fire company or by a city or town—shall be ex-
empt from taxation: provided, however, that nothing herein
contained shall be construed to exempt from taxation any lot
or building partially or wholly used as a residence, or for any
private purpose, except as hereinbefore provided.

When a conmissioner shell coinmence his assessment.

15. ach commissioner shall commence annually on the
first day of February, and proceed, without delay, to ascer-
tain all the real estate in his district. and the person to whom
the same is chargeable with taxes, on that day.

Wheat a commissioner shall do before making out las land book.

16. Each commissioner, before making out his land book
(and when he takes the list. of taxable personal property),
shall earry with him the last land book that may be had, and
the entry of lands charged to any persen resident or having
an agent within his district, shall be shown to such person, or
his agent, who shall be required to state on oath whether the
same be correctly entered; whether any part thereof oucht
to be transferred to any other person, and if so, to whom,
and the nature of the evidence to anthorize such transfer;
also to state whether any other land within the distriet oucht
to be charged to such resident or nonresident, and to deseribe
the same, as well as to give a description of any of the lands
charged to such resicent or nonresident, which may not be
correctly entered. And the commissioner shall make such
use of the information so obtained as he can properly make,
consistently with the other provisions of this act. Any such
resident or agent failing to comply with such requisition, shall
forfeit fifty dollars. Any commissioner failing to comply with
this section, shall forfeit one hundred dollars.

Lists furnished by clerks und register to commissioner.

17. The clerk of the court of every county and corpora-
tion shall annually, on or betore the fifteenth day of January,
make out a list of all deeds tur the partition and conveyance
of land (except deeds of trust and mortgages made to secure
the payment of debts), which may have been admitted to
record in the clerk's office of such court within the year
ending on the thirty-first day of December preceding; which
list shall state the date of the deed, when admitted to record,
names of grantors und grantecs, the quantity of the land
conveyed, the specitied value thereof, and a description of
the same.

18. The clerk of every circuit, county and corporation
court shall make out a list of all judyments and decrees for
the partition or recovery of lands which may have been ren-
dered, and of all lands absolutely devised by wills which may
have been recorded in such court within the same and the
next preceding year; which list shall state the date of the
decree, the land which is the subject of the partition, and
between whom and in what proportion it is divided, and the
date of the will containing the devise, when admitted to
record, names of the devisor and devi isee, and a description
of the land devised.

19. very list mentioned in either of the two preceding
sections shall, immediately after the fifteenth day of January,
be transmitted to the auditor of public accounts, and a copy
thereof be delivered by the clerk to the commissioner for his
county or corporation; or, if there be more commissioners
than one, the clerk shall deliver to each a copy, or at least of
so much thereof as relates to lands within the district of each.
If any clerk shall fail for one month, after the expiration of
the said year, to perform any of the duties required of him
by this section, or either of the two next preceding sections,
he shall, for such failure, forfeit one hundred dollars.

20. If any estate of a decedent shall, under his will or by
descent, pass to any person other than to his lineal descend-
ants, or his father, mother, husband, wife, brother, sister,
nephew or niece, or to or for their use, the clerk of the court
in which the will is recorded, and the clerk of the court of
the county or corporation in which such estate is situate, or
in which the persons, or any of them taking the same, reside,
upon ascertaining the fact, shall report the same to the proper
commissioner of the revenue. On such estate the commis-
sioner shall, in addition to the annual tax, charge a specific
tax to the person or persons taking under the will or by de-
scent as aforesaid.
2). An abstract shall be made out for the auditor of public
accounts, and for each county or corporation, of all grants
issued from the land office, within the two years mores aid, for
lands therein. The revister shall direct every such abstract,
other than that for the anditor, to the commissioner of the
revenue for the proper county or corporation; and where,
in any county. there are more commissioners than one, the
register shall directa copy of the abstract for such county, to
the clerk of the county court, for each commissioner therein.
The same shall be directed to the proper courthouse, and
mailed within one month atter the expiration of the said two
years; and the revister shall pay the postawe., and reecive
credit therefor in his settlement with the auditor.

— 22. Any party interested may also procure, at his cost, a
statement of any such grant, judgment. decree or devise, and
deliver the same to the proper commissioner,

form of laid book.

23. The commissioner shall make ont his land book in sueh
form as the auditor of public accounts may preseribe; and
the anditor shall so arrange such book, that it) may show in
one table the tracts of land, and ina separate table the town
lots, as follows, to wit:

What ts to be shown in the table of tracts of land.

24. Inthe table of tracts of land the commissioner shall
enter each tract separately, and shall set forth in as many
separate columns as may he necessary, the name of the per-
son who by himself or his tenant has the freehold in posses-
sion, his place of residence. the nature of his estate, whether
in fve or tor hfe, the number of acres in the tract, the name
of the tract, if it has a name, and a description of it with
reference to contiguous tracts, or to the water courses, moun-
tains, or other places, on or near which it hes. the distance
and bearing from the courthouse, the value of the land per
acre, including buildings, the value of the lands and Duildines,
the sum included in the value on account of buildings. the
amount of tax on the whole tract at the legal rate, and from
whom, when and how the owner derived the Iand. where this
is known, with a note and explanation of any alteration made,
showing why and upon what authority it was mace.

What is to be shown ta table of town lots.

25. In the table of town lots he shall enter separately each
lot, and shall set forth in as many separate columns as may
be necessary, the name of the person, his residence and estate,
as in the table of tracts of Jand. The commissioner shall set
forth in other columns the number of each lot: in the town,
with the name of the town, if not previously placed in the

caption or heading of the table; a deseription, where the
person does not own the whole lot, of the part which he
owns; the value of the butidines on the lot; the value of the
lot, including buildings; the amount of tax at the legal rate;
and like netiee of the source of the title, and explanation ot
alterations, as in the table of tracts of land.

Bhat cheayes in conturissoners loicd book vhall be ratte.

26. Such changes as may happen within the district of any
commissioner, shall be noted by him in his land hook; and
for each failure to make explanatory ynotes of such chances
and showing why and upon what authority such change was
made, the commissioner stall foricit not Jess than twenty
lotlars nor more than one hundred dollars, and in addition
thereto may have his pay suvypended until such notes are so
madc.

YF. fe shall enter in the said book and asscss the > value of

ail dands mohis district, appearing by the revister’s abstract
to have been granted, ly he shall fail to enter any grant,
(mentioned im the registers alistract) on the first land book
made out atter the abstract shall have been received by him,
he shall for such failure, tortuit, twenty dollars to the com-
monwealth, and a tke sum to the erantee, which shail be re-
coverable in a scparate proceeding,
Ya. Teal estate purchased for the commouwealth, at a sale
for taxes, shall not be therealter entered m the said book, but
the auditor shall keep a reeister thereof, When, however,
any real estate so purchased appears by the auditor's certiti-
cate to have been redeemed, the same shall be replaced in
said book, in the name of the former owner or luis ¢rantee.
When real estate is sold for tuxes to individuals, the eom-
missioner shell note on his Innd book the number of acres
so sold, and to whom, but shall continue the whole tract ef
Jand upon bis land book in the name of the former owner,
until the purchaser obtains a deed therefor,

2. The lands appearing on the lists or statements men-
tioned in the seventeenth, clehteenth and twenty-first sections
of this act. shall be transferred accordingly on the land book,
and charged to the person to whom the transter is made or
the erant has issued,

20. When a tract or lot becomes the property of different
owners in several parcels, the value at which the whole had
been assessed shall be divided by the commissioner amonest
the several persons, having regard to the value of each parcel,
compared with that of the whole tract or lot. and the tax
upon the wheie shall be apportioned accordingly, amongst
the owners of the different parcels. [fany person interested
shall be dissatished with such apportionment, he may apply
to the commissioner to make @ reassessment, and the com-
missioner shall make the same according to the best ef his
skill and judgement. any person fee ‘ling himself averieved
by any such reassessment, may apply to the court of the
county or corporation to review the ce mmussioner ‘’s decision,
which court m: tv athirm the commissioner ‘s decision, or order
it. to be corrected, Ten days’ notice shall be given in writing
to the parties in interest, or such of them as may be in the
county or corporation, before the commissioner shall proceed
to make such reassessment, or before such appheation shall
be made to the court to review the commissioners decision,

$1. If the surface of land is held by one person, and the
minerals, mineral water or oil under the surtace be held by
deed in fee simple by another, the commissioner shall deter-
mine the relative value of cach, and shall assess the respective
owners with the value of their respective interests: but if
the minerals, mineral water or cil are being mined or worked,
they shall not be assessed with taxes under the provisions of
this section. If the surfhee and minerals, mineral water or
oil be owned by the same person, and the minerals, mineral
water or oil are being mined or worked, the commissioner
shall ascertain the value of the Jand, exclusive of the mine-
rats, mineral water or oil, by reference to the assessed) value
of contiguous lands for agmeultural purposes, and assess the
same at such ascertained value. Tie commissioner of the
revenue shall make the assessment under the provision of the
act entitled an act providing for the reassessment of ands
throughout the commonwealth, passed March tenth, cichteen
hundred and fifty-six.

$2. Every commissioner, in makine out his Iand book,
shall correct any mistake made in any entry therein, But
land which has been correctly charged to one person shall not
afterwards be charged to another, without evidence of record
that such charge is proper, execpt in caves arising under the
provisions of the next succeeding section.

33. When the owner dies intestate, the commissioner may
ascertain who are the heirs of the intestate, and charge the
land to sach heirs. Where the owner has devised the land
absolutely, the commissioner may charge the land to such
devisee. If, under the will. the land is to be sold. the land
shall continue charged to the decedent's estate until a trans:
fer thereot, While it continues charved to the estate. the
personal property shall be liable for the tax on all so charged,
and subject to distress or other Tawtul process for the re-
covery of the same. Any assets in the hands of the per-
sonal representative of the decedent shall be likewise liable
therefor.

of. If land lying in one county, corporation or district, be
erroneously assessed in another, the commissioner on whose
book it Is erroneously assessed, shall certify the owner's name,
and the quantity, description and value of the land, to the
proper commissioner, Who shall quter the same on his book
and charge the tax thereon; and the commissioner on whose
book it was erroneously entered, shall strike the same there-
from, upon being advised of the entry thereof by the proper
commissioner,

$5, Land lying partly in one county and partly im another
shall be entered by the commissioner of the county in which
(he greater part lics, but the entry and payment of taxes in
the county where any part. thereof is situated shall, for such
lime, be a disc charge of so much of the taxes as may be so
charged and paid. When new buildings and enclosures other
than farm fences are erected, of the value of one hundred
dollars or more, upon that part of the land lying in the county
in which it is not assessed, the commissioner on whose book
it is entered shall assess and add the value of such buildings
and enclosures, as in other cases.

36. Where land, which lies partly in one county and partly
in another, is assessed in the county in which the greater part
lies, if the owner thereof shall convey that portion (or any
part thereof) lying in the county wherein the same is not
assessed, the commissioner of the revenue of the latter
county shall enter upon his land book what is so conveyed,
and certify the owner's name, and the quantity, description
and valuation thereof, to the commissioner of the county
wherein the whole was before assessed, who shall strike the
part so conveyed from his land book.

387. When the commissioner shall ascertain that there is
any patented land in his district which has not before been
entered on his book, or atter being entered has, from any
cause, been omitted for one or more years, he shall make an
entry thereof, and of the name of the owner, and if there be
no assessment of the value thereof, he shall proceed to make
such assessment, to the best of his judgment, by reference to
the assessed value of contiguons lands similarly situated, and
shall charge on the land which he so enters, taxes at the rate
imposed by law, for each year in which the land was not be-
fore entered in such book, from the year eighteen hundred
and thirty-two, inclusive, it the patent emanated before that
time; and if it did not, then from the date of the patent,
together with the law{ul interest on each year’s tax. Any
commissioner failing to make such entry and assessment, shall
forfeit twenty dollars.

38. The preeeding section shall not, however, be construed
to subject a bona fide purchaser of such land to the arrears
of said tax, except from the date of his title thereto. Neither
shall it be construed to release any lands west of the Alle-
chany mountains, which have been forfeited, or which may
be liable to forfeiture, for not having been entered on the
land book and charged with taxes prior to the said year eigh-
teen hundred and thirty-two.

Tow old and new buildings shall be assessed.

59. The commissioner, before making out his land book,
shall assess the value of any old building, and enclosure other
than farm fences, omitted for one or more years, and of any
such building and enclosure newly erected upon land on his
book, together with interest on the taxes at the rate of six
per centum per anninn for the omitted years. And where
any such building and enclosure, not theretofore assessed,
whether old or new, is found to be of the value of one hun-
dred dollars and upwards, the value thereof shall be added
to the value at which the land was before charged.

40. New buildings as aforesaid shall not be assessed until
they be so far finished as to be fit for use; but they shall then
be assessed, whether entirely tintshed or not, at the same
value as if they were finished upon the plan on which they
were desiened.

41, Any building and enclesure as aforesaid, which may
have been increased in value to one hundred dollars or up-
wards, by repairs or additions thereto, shall be assessed in
the same manner as if they were new.

When from natural decay, or other cause, any building
and enclosure as atoresaid, Which may have been assessed,
shall he either wholly destroyed or reduced in valne below
one hundred dollars, the commissioner shail deduet from the
charge against the owner, the value at which such building
and enclosure may have been assessed. And if the value of
the buildings has been Impaired by violence to an extent of
one hundred dollars or upwards, the commissioner shall assess
the sad buildings in their present condition, and reduce the
charge for the buildings to the amount so assessed.

TTow machinery im meanvfactiving and other mills efrged.,

The commissioner, in assessing the value of machinery
and other fixiures to real estate, in manuiacturine or other
similar establishments, shall ascertain the valne of all such
machinery and fixtures attached thereto, and include the
ageregate value thereoi as fmprox ements on real esiate, mn
the same manner and to the same cifeet as in the case of
buildings and enclosures ack lel to real estate under the pro-
visions of this act: provided, however, that if the machinery
aforesaid shall he used in the business of minines or manulac-
turing, according to the thirty-first section of this aet. the
machinery so used shall Le assessed and taxed as the property
of the person owning the mineral title. Por any failure on
the part of the commissioner to comply with this or any of
the four next: preceding sections, he shall forfeit fifty dollars
for each failure.

CoMMISSIUNEDCS PEREGNAL PROPEICEY Book,
het personal property ta be listed for tivation,

44. All male persons over twenty-one years of ace, all
personal estate within this commonwealth, and the moneys
and credits of persons residing therein, where such monevs
and credits, as distinguished from other persenal estate, and
as defined im this act, be out of this commonwealth (except
such personal estate, moneys and credits as are expressly
exempted by law. or are Gtherwise taxed), shall be entered
on the commissioner's personal property ne ‘ky, and be sub-
ject to equal and waltorm taxation.

What personel property ts eve yt froiw livition

4o. All personal property deseribed in this section, and to
the extent herein limited, shall be exempt from taxation; that
is to say:

All personal property belonging exclusively to the com-
monwealth.

The honschold and kitchen furniture used in a licensed
hotel, or house of private entertainment, and belonging to
the keeper thereof, the value whereof has been included in
such license tax.

All books, apparatus and furniture belonging to incorpo-
rated colleges, free schools and academics, and used tor
college or school purposes, or held in trust for the use of
any seminary of learning; to the university of Virginia; to
the Virginia military institute; to the institution for the edu-
eation of the deafiand dumb and the blind; and to the lunatic
asvlums.,

‘AIL personal property belonging to churches, religious
socicties, and to orphan asylums or other charitable institu-
tions, or held by a county or corporation for the use of the
poor.

All fire engines or other implements for the extinguishment
of fires.

All books, family portraits, and the wearing apparel of
every person and f: umily, except watches and jewelry.

All agricultural productions: of this state in the hands of
the pr odueer.

All mineral productions of this state in the hands of the
producer or miner.

All felled wood or timber in the hands of persons own-
Ing, renting or leasing the same, where the same was ¢rown.

All farming implements actually used for farming purposes,
except road wagons or wagons used princip: ally” for other
than farming purposes.

All mechanics’ tools used on any farm, and the tooels of all
mechanics actually used by the owner thereof personally, as
distinguished from those used by his employees.

All capital invested in the trade or business in respect to
Which a license has been Issued and taxed; and herein capital
shall consist in the money actually and actively employed in
the business; goods purchased on credit; all claims due or
owing to the person proscenting such heensed trade or busi-
ress, and created in the eourse of such trade or Dusiness.
But nothing herein shill exempt from taxation any claim,
bond or security for any debt or liability contracted) or
created in any such trade or business previous to the first
day of February of the year preceding that of the assess-
me nt, whether a new bond or security has been taken for
such debt or Hability or not. On the first day of February
of each vear, when such claims or bonds heeome the subject
of taxation, the person to whorn they are owing may decduet.
therefrom the amount owing from such person to others, aud
the residue shall be the subject of taxation.
46. In the construction of the laws for the assessment and
collection of taxes, the rules of decision preseribed in the
sixteenth chapter of the Code of Virginia shall be observed,
unless such construction would be inconsistent with the mani-
fest intent of the levislature: and in addition to the rules of
construction there preseribed, the word “moneys” shall
be construed to mean not only gold, silver and copper coins,
but bullion, and all netes used as a eurrency. The word
Seredits” shall be construed to mean all solvent debts, claims
or demands owing or coming to any person, whether the
evidence of such debts, claims or demands be in writing or
not, and shall be construed to embrace all moneys and credits
constituting capital employed in business out of this state,
by himself, his agent or other person tor him.

When the commissioners begin to assess property,

47. Each commissioner shall begin annually, on the first
day of February, unless otherwise directed by the auditor,
and proceed, without delay, to ascertain all the persons and
property on that day, or which may be found in his district
subject to taxation prior to the time he shall deliver his book
to the sherif or collector. It shall be his duty to call on
every person in his distriet required by law to give a list of
property, money, credits or other subjects of taxation, and
the value thereof, for a list thereof, U pon neglect or refusal
to give such list, in order to obtain the same, he may apply
to any ofticer of this state, or to any officer or agent of a
company or firm, or to any person having knowledge thereof,
or interested therem. It shall be the duty of the commis-
sioner, In all cases, to administer an oath to any such person
to make true answers to such questions as he may ask him
in relation to any matter about which the commissioner is
authorized to enquire; and if the same be the person assessed
with taxes on the property, the oath shall be as preseribed in
the fiflieth section of this act. A commissioner failing to
administer the oath required, shall forfeit fifty dollars.

What personal property to be listed for taration; who to lst the
sane s when and how.

48. The eoimmissioner shall ascertain irom and assess for
taxation, against every person of full age and sound mind in
his district, residing therein on the first day of February of

ach year, all male persous over the age of twenty-one vears,
personal property and the value thereof, and subjects of tax-
ation im iis district on that day. or which may be found
therein prior to the day on which he may deliver his book to
the sheriif or collector, not taxed elsewhere in this state for
said year. [If property be owned by a minor, it shall be listed
by and taxed to his guardian, if any he has; if he has no
euardian, it shall be listed by and taxed to his father, if any
he has; if he has no father, then it shall be listed by and taxed
to his mother, if any he has: and if he has neither evardian,
father nor mother, it shall be listed by and taxed to the per-
son in possession. If the property is the separate property
of a married weman, it shall be listed by and taxed to her
husband, if of sound mind; if not of sound mind, to herself:
If the property be of the estate of a deceased person, it shall
be listed by the personal representative or person in posses:
sion, and taxed to the estate of such deceased person. If the
property be owned by an idiot or lunatic, it shall be Ested by
and taxed to his committee, if any; if none has been ap-
pointed, then such property shall be listed by and taxed to
the person in possession. If the property 1s held in trust for
the benefit of another, it shall be listed by and taxed to the
trustee, unless the owner thereof has listed the same in his
own name. If the property belong to a company or firm, it
shall be listed Dy and taxed to the company or firm. If the
property belong to a corporation, which property is not other-
wise taxed, it shall be listed and taxed to the corporation by
the principal accounting oflicer, and at the principal place of
business of such corporation; but if not so listed, it shall he
listed and taxed in the place where the property is. If the
property consists of money, bonds, or other evidences of
debt, under the control or in the possession of a receiver or
commissioner, it shall be listed by and taxed to such receiver
or commissioner. If the property consists of money or other
thing deposited to the eredit of any suit, and not in the hands
of a receiver, it shall be listed by and taxed to the clerk of
the court in which the suit is. If the property is not situated
in the county or corporation im which the owner resides, such
owner shall, nevertheless, list the same in the county or cor-
poration of his residence; but such property may also be
listed and taxed to the person in whose possession the same
s; but if it appear by the certificate of the commissioner of
the county where the owner resides, that the same has been
listed by him, it shall be released from taxation by the court
of the county in which the person in possession other than
the owner resides. If such property consists of money,
bonds, stocks or other evidences of public or private debts,
in any county or state other than Virginia, it shall be listed
by and taxed to the owner thereof, at its value in this state.
If property be listed by and taxed to any person other than
the owner, it shall not be delivered to the owner until the
taxes thereon are paid, or indemnity given to the person in
possession, for the payment thereof.

49. In all cases, property otherwise subject to levy or dis-
tress shall be liable to levy or distress in the hands of any
person, for the taxes thereon. Tf any person, subject to taxa-
tion on personal property, and who is required to list the
same, shall fail, upon application, to make such list, and to
take an oath to the truth and fairness of such list, he shall
forfeit not less than thirty dollars nor more than filty dollars
for each failure: and if by reason of such refusal or tailure to
swear to the list of such property, as he ts by law required
to list. and the commissioner resort to other evidence to
make the assessment, and such person so assessed, be ac-
erieved by an erroneous entry, he shall not, aiter such failure
or refusal, and the assessment made by reason thereof he
exonerated trom such erroneous assessment, by order of
court.

oY, The commissioner sluill make a particular report on
oath to the court of his county or corporation, of all his own
property subject to taxes, show i ing the Whole amount charce-
able to him therefor. Jie shall enter the same in his books,
with taxes charged thereon, in Tike manner as to any other
person. For failing to pertorm any duty required by this
section, he shall ferteit one hundred dollars.

When forms sill be furnided to tae geryers.

ol. The commissioner shall faruish or eanuse to be furmshed
to cach person, forms for lists and valuations, and sueh person
shall, within ten davs thereafter, make out and deliver to the
commissioner, or deposit with the clerk of the county or cor-
poration court, statements of all personal estate, nionevs,
contracts and credits which such person is required by this
act to list, and of all subjects and persons on account of
which he is chargeable with taxes. ‘bhe number of forms
deemed necessary for each commissioner, shall be furnished
by the auditor of pubhe accounts to such Commissioner, The
person who receives such fornt shail annex, in pursuance
thereof, valuations of the property required to be listed, and
shall take and subseribe an eath, to be appended to such
statement, to the following effect. viz:

“T do solemnly swear (or afivin) that to the best of my
knowledge and behef. the annexed statements contain accu-

rate, full and complete lists of all perenne! estate, moneys
credits and capital, Whether the same are in or out of thie
state, Which IT am required to lst, anul of ail subjects and
persons on account of which Iam chargeable with taxes, and
that, in my opinion, the valuations of property listed are not
below the fair cash value thereof, So help me God.”

And the auditor shall furnish to the commissioner the blank
list of taxables, with the req ured oath printed on the back,
which said oath shall be taken before the commissioner or
some other person authorized to administer oaths; and it
shall be signed by the tax paver; and where a person gives
in the list tor another, he shall mirke and sien the oath as if
he were acting for himselfiand the lists so taken shall be
filed with the clerk of the county court: and he shall examine
the books to ascertain that they are so filed.

a2. Such oath may be administercd by the commissioner
or any other otheer authorized by law to administer an oath:
and if any person be absent from his residence at the time
the commissioner ealls (and there be no person on the pre-
mises authorized to act for such person), the commissioner
may leave or cause to be leit for such personat his residence,
with some white member of his family over the age of sixteen
years, or if there be no such white person on the premises,
may otherwise cause to be delivered to such person, proper
forms, to enable him to make out the statements aforesaid,
with the form of the oath aforesaid appended thereto; and
it shall be the duty of such person, within ten days there-
atter, to make out and deliver to the commissioner, or deposit
with the clerk as atoresaid, such lists, with the valuations of
property annexed, verified by affidavit, as are hereinbefore
required.

d3. If the commissioner is not satisfied with the valuation
of the property made by any such person, he may, upon his
own view, or such information as he may obtain or possess,
adopt what he deems a fair and proper valuation thereot;
and where it is practicable, the commissioner shall read over
the list with the valuations annexed, to the person from
whom it is obtained, or on whose information it 1s made out.
and it shall be corrected, if necessary. If any person shall
consider himself agerieved by the valuation of the commis-
sioner, such person and the commissioner shall respectively
choose two discreet voters, to whom shall be referred the
matters in controversy; and their decision, or that of an
umpire chosen by them, shall be final.

Penalties for failing to comply with this act.

o4, If any person, after being furnished with the proper
forms as aforesaid, shall fail, within the time mentioned in
this act, to deliver or deposit the lists in the manner pre-
scribed in this act, he shall forfeit twenty dollars. If any
person shall refuse to exhibit to the commissioner any pro-
perty listed, or required by this act to be listed by him, in
order that a fair valuation thereof may be assessed, he shall
pay a fine of not less than twenty nor more than one hundred
dollars.

Commissioner's personal property book; how made out; what to contain.

09. From the list of persons and personal property ascer-
tained as aforesaid, the commissioner shall make a book. It
shall be in the form prescribed by the auditor of public
accounts, and it shall be so arranged that the commissioner
may set forth, in as many separate columns as may he neces-

sary to show the persons chargeable with taxes, alphabetically

arranged, and opposite thereto, the several subjects of taxa-
tion, and the values of cach, and in a separate column, oppo-
site to the name of the person chargeable with taxes as
aforesaid, shall show the aggregate amount of taxes on all
the subjects with which he has been listed. The taxable
subjects shall be classified by schedules, and numbered as
follows, to wit:
oO. The classifications and numbers under schedule A,
shall be as follows, to wit:

Cupitation tax on persons.

Virst—The number of white male inhabitants who have
attained the age of twenty-one years, not exonerated trom
taxation by order of the county or corporation court of his

residence, on account of bodily infirmity.

second—The number of male negroes who have attained
the age of twenty-one years, not exonerated from taxation
by order of the county or corporation court of his residence,
on account of bodily infirmity.

SCHEDULE 3,

vi. The classifications and numbers under schedule B, shall
be as follows, to wit:

Personal estute.

First—The aggregate number of horses, mules, asses and
jennets, and the value thereof.

Sccond—The number of cattle, and the value thercof.

Third—The number of sheep, and the value thereof,

Fourth—The number of ose, and the value thereof,

Fifth—The agveregate number and value of all pleasure ear-
riages, stave coaches, wagons subject to taxation, elliptic
spring wagons, carryalls, gius, buggies, and vehicles of like
kind to either of those enumerated.

Sixth—The number of watches, and the value thereof,

seventh—The number of clocks, and the value thereof,

Riehth—The ageregate number and value of piano fortes,
melodeons, harps, and musical instruments of all kinds,

Ninth—The aggregate value of all houschold and kitehen
furniture.

Tenth—The age¢regate value of gold and silver plate, plated
ware and jew elry, not including such as are embraced in any
other number of this schedule, nor such gold and silver plate,
plated ware and jewelry, w atches, clocks, plano fortes, melo-
deons and harps kept im any store or place of inanutacture
for sale, or is capital in the trade or business in respect to
which a license is Issued and taxed.

Eleventh—The aggregate value of all grain, tobacco and
other agricultural productions in the hands or possession,
Jecal or constructive, of a purchaser; but there shall he ex-
cinpted a quantity sufficient for the subsistence of the f family
of such purchaser, if he is not a producer of such agric auitural
products: provided such produce was purchased tor the sub-
sistence of his family only, or capital in his trade or business
in respect to which a license is issued or taxed.
Twelfth—The aggregate value of all ships, barges, boats, or
other water craft, with their tackling, rigging and furniture,
and all else that pertains to them, or of the share or interest
in any such owned by any person residing in Virginia, though
the said ships, or any of them, may not be, at the time when
the assessment 1s made, in the waters of Virginia.

SciEDULE C.

58. The classifications and numbers under Schedule C, shall
be as follows, to wit:

On personal property in choses in action, moneys, credits and capital.

First—He shall ascertain from each person residing in his
district the value in this state of all solvent bonds, demands
and claims, however evidenced, owing or coming to such per-
son, whether due or not, from debtors residing out of this
state, and in any other state or country, deducting from the

aggregate amount thereof all such bonds, demands or claims
not otherwise deducted, owing to others from such person as

rincipal debtor and not as ‘guarantor, endorser or surety.
The ageregate of principal, interest and exchange shall con-
stitute the amount of a bond, demand or claim die and paya-
ble, and the principal, less the inter est, when the bond, de-
mand or claim bears no interest, shall constitute the value of
a bond, demand or claim not yet due and payable. But no
bond, demand or claim constituting a part of the capital as
defined in this act, of a business done out of this state, shall
be included in this section.

Second—He shall ascertain from each person in his district
the value of capital, including moneys, credits or other thing
remaining invested, whether said investment was made ori-
ginally in this or any other state or country, loaned, used or
employed in business out of this state, by himself, his agent
or other person for him.

Third—He shall ascertain the value of all capital of incor-
porated joint stock companies, not otherwise taxed. But
real estate, and all other property belonging to such com-
pany, not employed in the business thereof, shall not be held
to be capital, but shall be listed and taxed as property and
not as capital.

Fourth—He shall ascertain from each person in his district
the amount of capital invested, used or employed in any trade
or business for which no license is required. Mfoneys and
credits actually and actively used and employed in carrying
on the trade or business, shall be held to be capital in snch
trade or business, and shall not be taxed otherwise than as
such capital; but real estate shall not be listed as such capital,
but shall be assessed and taxed as other specific property ;
but nothing herein shall be held to exclude from taxation any
property which is the subject of such business.

Fifth—He shall ascertain from each person residing in his

©
district the aggregate amount of money, and the value of
principal and interest of personal estate and credits under
the control of a receiver or commissioner, in pursuance of
any order, judgment or decree of any court.

Sixth—Ile shall ascertain the amount of any money, and
the value of any personal estate or eredits de ‘posited to the
credit of any suit, and not in the hands of a receiver.

Seventh—He shall ascertain the value of all toll bridges and
ferries, by reference to the yearly rent which may be paid
therefor, if rented; if not rented, then the same may be
ascertained by valuation, or from the yearly value.

SCHEDULE I).

o9. The classifications and numbers under Schedule D, shall
be as follows, to wit:

Ixcome,
Income from interest or profits on public bonds; exception.

First—He shall ascertain from cach person in his district
the amount of income from interest or profits which have
been received or might have been received within the vear
next preceding the first d: ay of February in each year, arising
from bonds or certificates of debt of the United States, or of
this or any other state or country, or of any county, city or
town, or from any other bonds, demands or claims due trom
resiients i in this state.

Income from interest or profits from dividends of companies tneor-
porated by this state.

Second—ITe shall ascertain from each person in his district
the amount of income from interest or protits which have
been received by such person, or being solvent, might have
been received within the year next preceding the first day of
February in each year, arising from companies or corpora-
tions incorpor ated by this state, which do not pay taxes
thereon into the treasury.

Income from interest or profits from dividends of companies or
business chartered or conducted out of this state.

Third—e shall ascertain from each person in his district
the amount of income from interest or profits which have
been received within the year next preeeding the first day of
February in each year, arising from dividends declared by
banks and companies incorporated elsewhere than by or
within the state of Virginia, or trom profits arising trom
business of any kind conducted ont of’ this state, whether
chartered or not, and whether operating excinsiv ely within
or without the same, or partly within or without the same.
Fourth—Lle shall ascertain from each person in his district
the net income, exceeding five hundred dollars, from any
trade, business or occupation, for which a license is or was
required, received or realized though not received during the
year next preceding the first day of February of each year.
But there shall not be included in this section the net income
for the year preceding the first day of February, of any per-
son who derived said net income trom a business upon which
a license tax was imposed tor that year, based upon the sales,
receipts or profits of the year.

LIneome from trading or speculating.

Fifth—He shall ascertain from each person in his district
the net income or profits of such person, exceeding five hun-
dred dollars, received or realized though not received other-
wise than under a license, during the year next preceding the
first day of February of each year, arising from the 1 use of
money by such person, for his own benetit or that of another;
by buying and selling cattle, horses or other property; hy
the exchange of real or personal property; by buying and
selling, or by the exchange of bonds, public or private, or
other evidences of debt; by buying and selling stocks or
other choses In action; and by any other trading, speculating,
professional occupation or business, by whatsoever means
acquired or realized.

Income from fees of ojfice.

Sixth—lITe shall ascertain from each person in his district
the amount of his income from all fees of office, aecruing
therein within the year ending on the first day of February
of each year, exceeding five hundred dollar S, which are acre ainst
solvent persons, and have been or ean be received. But this
section shall not be construed to require the commissioner to
assess and list any income or property on which the taxes
have been otherwise reported according to law and paid into
the treasury.

ScmepULe FE.

60. The classification and number under Schedule E, shall
be as follows, to wit:

es ? 5 Ate 2
Neailurier.

First—He shall ascertain from each person in his district
the amount of his salary (including as part thereof the value
of all other compensation) exceeding one thousand dollars,
received during the year ending on the first day of February
of each year, or which is solvent, and might have been
received during said year, In consideration of the discharge
of any office or employment in the service of the United
States or of this or anv other state, or in consideration of
the discharge of any oflice or employment in the service of
any company, firm or person, except where the service is ex-
clusively that of a minister of the gospel, and except also the
amount of a salary received or which might have been re-
ceived by an officer of this state out of the treasury. The
tax on so much of the salary of an officer of this state paya-
ble at the treasury, as exceeds one thousand dollars. shall be
dedueted from the same at. the rate chargeable on the annual
salary, on the amount drawn from the treasury, at the time
the salary is audited and paid: and at the same time the
auditor shall deduct all indebtedness of any ofiicer to the
state. «All other fees or compensation of such officer shall
be assessed and taxed by the commissioner without any ex-
emption. |

lalse lists; penalty and proceedings.

Ol. Tf any person shall knowinely render a false list of
personal property, choses In action, money, credits, capital,
Income, salary or other subject of taxation, as deseribed in
the several schedules of this act, and shall swear to such list,
it shall be the duty of the attorney for the commonw calth,
nnon his own knowledye, or upon information furnished him
by any revenne officer of the state, or any other person under

sath, to file a petition in the circuit court ot the county or
c corporation wherein the lst was taken, se ttine forth the total
or partial omissions in his list, or the vatues therein, annexed
to speeiied subjects of taxation, and asking the court to sum-
mon the person er persons giving the list, to answer the
petition, Upon the summons being duly exeeuted accord.
ing to Jaw, the conrt shell impannel a jury to try the alleea-
tions of the petition; and if a verdict “be rendered establish-
ine the false list. the court on its chancery side shall proceed,
ander rules usual in chancery. to decree that all the estate or
partially omitted subjects of taxation above the amount,
quantity or value enceitivd. be confiscated to the state, and
he collected and pid into the treasury, as such court may
direct; and anv commonwealth’s attorney failing to pertorm
the duties required of him by this section, shall be fined in a
penalty not exceeding one hundred doilars.

Riles both as to land book and book of personal neoperty.

G2. The commissioner shall add np the columns of ficures
on each page, so as to show at the bottom of each the total
avoreeate of each column, and number of persons and arti
cles subject to taxation, with the amount of the public tax
due on everything contained in such page: and at the end of
each book he shall enter the sums from the bottoms of the
respective paces, by reference thereto, so as to present at one
view the various species and total number of the subjects of
taxation within his district, and the entire amount of the
revenue arising therefrom.

Deductions for failure to extend proper tur.

63. If a commissioner shall, either in his land book or book
of personal property, charge or extend in any case a less tax
than the law requires, the auditor of public accounts shall de-
duct the amount omitted to be charged or extended, from the
compensation of the commissioner.

Looks for former years; how made.

64. In any case in which, in consequence of there being no
commissioner for the year eighteen hundred and sixty-tive,
or from any other cause, no book was made out, of the land
tax, or the tax on personal property for that year, the com-
missioner of such district shall proceed to make out books
for that year, according to the rate of tax which then ex-
isted, as well as books for the current year. The like pro-
ceedings shall be had with and under the books of the year
eighteen hundred and sixty-five, as with those of the cur-
rent year, and the sums therein charged shall be collected and
accounted for in like manner.

Omitted taces; how assessed.

65. If a commissioner shall ascertain that any person, real
or personal property, income or salary has not been assessed
for taxation for the year cightcen hundred and sixty-five, or
that the same has been assessed at less than the law required
for that year, or that the taxes thereon for any cause have not
been realized, it shall he the duty of the commissioner to list
the same, and assess the taxes thereon at the rate prescribed
for that year, adding thereto interest at the rate of six per
cent. per annum. Where the same was omitted by no fault
of the person chargeable with the taxes, interest shall not be
charged.

Penalties on coniniisstoners.

66. If any commissioner shall knowingly make a false or
erroneous entry on any of his books, he shall, for every such
offence, forfeit two hundred dollars.

Commissioner's oath to land book.

67. The commissioner, after completing his land book,
shall make three copies thereof. At the foot of each copy
he shall make and subscribe an oath to the following effect
“J, A B, commissioner of the revenue (district “number

) for the county (or corporation) of
do swear, that in making out the original book, of which the
foregoing is a correct copy, I have, to the best of my know-
ledve and ability. pursued the laws prescribing the duties of
a commissioner of the revenue, and that T have faithfully dis-
charged the duties required of me in assessing new entries
ef and improvements upon tracts of land and lots, and inju-
ries to buildings thereon, and have made all corrections in
sald) book, as required by law. Given under my hand. this

day of . Sworn to and subscribed before
me, a justice of the peace (or other person authorized to ad-
minister oaths) for the county (or corporation) of
on the day of :

)

Commissioner's oath to property book.

O68. The commissioner in hke manner, alter completing his
personal property book, shall maxe three copies thereof At
the foot of each copy he shall make and subscribe an oath to
the following effect: "I, A 2B. commissioner of the revenue
(in district number ) for the county (or corporation)
of , do swear, that in makine out the original book,
of which the foregoing is a correct copy, I have, to the best
of my knowledge and ability, pursued the laws prescribing
the dutics of a commissioner of the revenue; that in every
ease the list of each person was rendered on oath, except
those noted by me as having failed or refused to take an
oath or aflirmation. Given under my hand this day of

Sworn to before me, a justice of the peace (or
other person authorized to administer oaths) for the county
(or corporation) of ,on the day of ”

69. The original of each book shall he retained. hy the
commissioner so long as he continues in offiee. and then be
delivered to his successor. If he tail herein. or if he tail to
make the eopies required by law, he shall forfeit fifty dollars.

70. One copy of each book shall be delivered by the com-
missioner to the clerk of the county or corporation court of
his county or corporation, to be filed and preserved by such

clerk, free for the inspection of any person, and a copy of
either, or any part thereof, may be had trom the clerk, at the
charge of any person desiring the same.

71. One copy of each hook shall be delivered by the com-
missioner to the sheriff or other officer authorized to collect
the taxes therein assessed, which shall be bis guide and au-
thority for collecting the taxes therein charged.

72. The other copy of each shall be transmitted to the
anditor of mn lic accounts by the commissioner, with his
certificate stating that he delivered a dupheate thereot to the
sheriif or other officer, and the time of the delivery. Each
copy shell be examined by the auditor of publie accounts,
with the book of the preceding vear, and with the tran-
scripts, abstracts or statements from the records required to
be furnished. Ile shall note all errors and omissions, and
transmit a statement to the proper commissioner for the suc-
ceeding year. This copy shall be a gnide for the auditor to
settle by with such sheritf or other officer. It shall be ad-
mitted as evidence in any proceeding for judgment against
such sheriff or officer on account of the taxes with which he
is chargeable.
73. If the duty prescribed by the seventiech section shall
not be performed before the first day of June. or it’ the duty
preseri hed by the seventy-lirst section shall not be performed
before the fifteenth day of June, or if the duty preseribed
by the seventy-second section shall not be performed before
the first day of August. the commissioner tailing to perform
any of these duties, shall, for such fiilure, pay a fine of not
less than one hundred nor more than tive hundred dollars.
And moreover, the auditor of pubhe accounts shall suspend
the payment of his compensation.

i+. The commissioner inay require from the clerk, sherift
(or other officer) and auditor, a receipt or acknowledgement
in writing of the delivery of the said books to them respeec-
tively.

Lon z aaa, 0 a & oe 7
Lees Of COPD SKOPErS,

@o Each cominissioner shall be entitled to the following
foes: For making an entry and assessment under the twenty-
seventh section. of any parecl of land, one dollar for every
such par eel. to be paid by the owner: for making an essess-
ment, when requested by any owner of any part of the Jand,
under the thirtieth section, one dollar and seventy-five cents,
for which the parties amongst whom the land is divided shall
he joitly and severaily liable, except where the commis-
sioner’s proceedings are confirmed by the court: in which
ease the party complaining shall pay the commissioner's fee,
in addition to the cost incurred in consequence of the appli-
eation to the court; fer making an entry transierring lands,
before charged to one person, unto another, one dollar, which
shall be charged to the person to whom the transter Is mare,
and be a eampensation for all the tracts in the commissioner's
district conveyed by tiie same decd; for an entry of any land
according to the thirty ‘fourth and thirty. sixth sections, one
dollar; which shall be charged to the person fer w hom the
entry is made.

Lees, how made out and collected,

16. The commissioners may make ont tickets for their feces,
and place them in the hands of a shernf or other ofiicer, to ke
collected and accounted for in the seme manner that clerks’
tees are collected and aceountcd tor. The said commission-
ers shall be sulsiect to the same venalties as clerks of courts
for issuing tickets wrongfully.

Coinmissioner’s comnenseiion oticr than fees.

ei. Every commissioner of the revenue shall be entitled to
receive, in consideration of lis services, te be paid on or | e-
fore the first day of September, out of the treasury, upon the
Warrant of the auditor of puvsic accounts, & Commission of
two and one-half per cent. on the amount of taxes lawfully
assessed by him on persons, on real and personal property,
income and salaries. within the preceding twelve months.
But where taxes assessed in any district in a county exceed
twenty thousand dollars, the commission allowed on the ex-
cess shall be only one and one-half per cent.; and where the
snid taxes assessed in any district in a town excced sixteen
thousand dollars, the commission allowed on the excess shall
be only one per ecut.

e&. The preceding section shall not have the effect to re-
duce the compensation to each of the commissioners of the
counties of Bath, Carroll and Prinee Wilham, and the corpo-
ration of Danville, below the sum of one hundred and twenty-
five dollars; and each of the ecmmisstoners of the counties
of Grrayson and Giles, and the city of Williamsburg, below
the sum of one hundred dollars; and the allowance to any
commissioner of any county net mentioned in this section,
now existing, or which m: iy be hereafter created, shall, at the
election of the commissioner, be the commissions allowed in
the next preceding section. or a specitic allowance of one
hundred and fiity dollars. Tie auditor of public accounts
shall also pay to the several conimissioners all postage ad-
vanced by them in the transmission of their books, or any
correspondence touching the duties of their office, and a tee
of three cents for each birth and death registered and re-
turned by them.

When compensation suspended,

19, The said compensation hereby allowed to a commis-
stoner shill be denied, unless lie has punctually performed his
duties in reference to listing of births and deaths, to the as-
sessipent of property and licenses, and made all reports re-
quircd, within the time preseribed by law, or can show to the
satisiaction of the auditor of public accounts ao strong and
suiiicient reason for his delay. ln every such case the auditor
may settle with such commissioner tor his services, upon
equitable principles.

Compensation for services omitted by other commissioner.

80. Where, however, any commissioner lists the property
and makes out bgoks for a former year, such compensation
may be allowed him, in addition to what he is entitied to tor
his services during the current year, as he would have re-
ceived in a former year, had he then been appointed, and
perrormed the dives of cominissioner,

si. When one commissioner begins in any vear, and dies
or is removed before the services to be rendered by the com-
missioner in that year are fully pertormed, in consequence
whereof another succeeds him, who completes the same, the
sum to be paid for the whole services of the commissioners
in that year shall be apportioned between the commissioners,
according to the services by them respectively performed.
If, however, in consequence of any failure to deliver up books
and papers which the former had, the latter has to proceed to
take the list of taxable property, and do all that he would
have had to do in case there had been no previous commis-
sioner that year, then he shall receive all the compensation
for the said ‘year.

Redress against erroneous assessments.

82. After the commissioner shall have delivered a copy of
his land book, or the book of personal property, to the sheriff
or collector, no alteration shall be made in either by the com-
missioner, affecting the taxes of that year.

83. But any person assessed with taxes, argrieved by any
entry in either book, may, within two years after the delivery
of snch book to the sheriff or collector, anply for relief to
the court in which the commissioner gave bend and qualitied.
The attorney for the commonwealth shall defend the applica-
tion; and no order made in favor of the applicant shall have
any validity, unless it be stated on the face thereof that such
attorney did defend it; that the commissioner making the
assessment, or his successor, was examined as a witness touch-
ing the application, and the facts proved be certitied.

&4. If the court be satisfied that the applicant is errone-
ously charged on such book with any taxes, and that the
erroneous entry was not caused by reason of the failure or
refusal of the applicant to furnish a list of his property, real
and personal, to the commissioner on oath, as the law requires,
it may order that the assessment be corrected by increasing or
diminishing the amount of taxes. If the assessment exceeds
the proper amount, the court may order that the applicant be
exonerated from the payment of so much as is erroneously
charged, if not already paid; and if paid, that it be refunded
to him; and if the assessment be less than the proper amount,
the court shall order that the applicant pay the proper taxes,
and shall furnish the auditor of public accounts with the new
assessment.

85. An order of exoneration made as aforesaid, dclivered
to the sheriff or collector, shall restrain him from collecting
so much as is thus erroneously charged; or if the same has
already been collected, shall compel lim to refund the money,
if such officer has not already paid it into the treasury; and
either way, when properly endorsed by the applicant, it shall
be a sufficient voucher to entitle the officer toa credit for so
much in his settlement with the auditor of public acconnts.

86. If what was so erroneously charged has been paid into
the treasury, the order of court shall entitle the claimant to
1 warrant on the treasury for the amount thereof, provided
application for the same be made to the auditor of public ac-
counts within one year after the date of such order.

87. If the court shall be of opinion that the error asked to
pe corrected was committed by reason of the nevlect or care-
essness of the commissioner, it may render judgment against
1im for the costs of the application ; and if the erroneous
aniry was made by reason of the failure or refusal of the
person charged to furnish the commissioner with a proper
leseription, exhibition or list, the court shall refuse relief.

Svpersededs authorized,

SS. If trom the statement of facts or other evidenee the
widitor of public accounts shall be of opinion that che order
of court ¢ranting the rearc:s is erroneous, he may advise a
supersedcas, or appeal to the eirenit cour. of the county or
POrpors ation, having Wuisdichon over the county or eorpor:
son.in whick the order was made. Such appeal oO stinerse-
Teas shall be granted as a matter of rislit, and shail be prose-
muted by the attorney for the commonwealth tor such court.
Che circuit court, Gpon the tacts stated, and upon such other
evidence as either party my offer, shell correct, afirm or re-
verse the order of exonecr: ntion, curl shill anake sach order
hereupon for the collection of the taxes or otherwise, as the
‘court may consider proper, The appeal or supersedeas shall
pe thal in a summary wey. without pleadings ino writing.
Yo costs shall be aw wrdedl by the court, or paid by the com-
nonwenlth. about such: peal or sipersede as, unless the court
nats discretion shall ety ‘ Judement tor costs aeainst the com-

missioner Who made the crroneous asscexsmMcnt.

Oirenecs agausé the revente hoes; how prosecuted,

&9. Every commissioner of the revenne shall deliver to the
oreman of every grand jury a statement of all offences against
De revenue laws of this commonwealth (and shall also deliver
copy of such statement to the attorney for the comimon-
vealth) known to hin, tegether with a list of the wituesses
yy Whoin it is expected to prove the offence, and also trans-
Mita copy thereof to the auditor of pablie accounts: and no
commissioner shall draw from the treasury any money, unless
md until he make such report. verified by ailidavit. specity-
ng the offences, and the persons committing the same, or
hat no violations have been discovered by lum.

we Te See yew
woke of recoreray Flies.

90, Any action or motion for the recovery of any fine or
orfelture prescribed by this act. against any commissioner of
he revenue or clerk, may be instituted or made bv the auci-
or of public accounts, in the circuit court of the city of
tichmond, according to the second section of the forty-third
hapter of the Code.

County lecy.

91. The court of any county may make such use of the
commissioner's books required to be filed in the clerk’s office,
s may be necessary to enable such court to raise money by
evy to pay the charges against such county; and if the court
shall furnish the commissioner with a proper blank book in
which to record the names of persons subject to levy. and o%
which the court is authorized to make a levy under the pro-
visions of the filty-third chapter of the Code of eighteen
hundred and sixty, such commissioner shall lst the same
when he takes the list of other taxable subjects, and shall
return such book to such court.

SUBJECTS TAXED WITHOUT BEING LISTED BY A COMMISSIONN
Railroads and canals.

92. Every railroad and canal company shall report ouar-
terly, on the fiiteenth day of March, June, September end
December in each year, to the auditor of public accounts, the
gross earnings of such company received, or realized tl: ough
not received for the transportation of passengers, freight,
rents, and all other business for which charges are mede, or
compensation is demanded or required, during the quarcer of
the year next preceding the first dav of the month in which
such report 1s to be made; and iy’ a tax shall be levied on the
net earnings or the road or canal, such net carninys shall be
reported as aforesaid; and if, instead of a tax on the gross
or net carnines, a tax ‘shall be levied on the passengers and
the amount received or realized for transportation of ireieht,
the report shall be made accordingly. In all cases the report
shall be made so as to give the data upon which the tax levied
by law can be ascertained and assessed. If such road or
canal is only In part within this commonwealth, the report
shall show the entire length or the road or canal : how much
thereof is Invand how much is out of this state, and appor-
tion the earnings received or realized as atoresaid, or the
passengers, as the case may be, according to the length which
the road or canal im this state bears to the whole of the read
or canal, Such report shail be veriticd by the oaths of the
president and the superintendent of transportation, or other
proper officer. The company shall be the eollector for the
state, of the taxes wnich may from time to time be imposed,
and shall, at the time fixed for making said report, pay into
the treasury the taxes imposed thereon by law. Every such
company, upon the payment of such tax, shall be exempt
from taxation on the property of such company, except real
estate, In excess of the quantity a railroad or canal company
may own and have; which excess of real estate shall be
assessed and taxed as other property. Such company failing
to make such report, shall pay a dine of not less than five
hundred dollars, nor inore than five thousand dollars, foy
each failure. Any company having a subordinate board, or
any board managing any part of its works, may, by its by-
laws, create and enforce such personal penalties on the officers
thereof as will secure _Propar reports from such board. A
company failing to make such report as may be required, and
pay the taxes, may tor each quarter be immediately assessed,
under the direction of the auditor of public accounts, by any
person appointed by him for the purpose, at its full cost of
construction; and a tax shall at once be levied on such value
at one-fourth the annual rate levied upon the value of other
property, for the year in which such quarter may be. Such
tax, so levied, shall be collected by any sheriff or collector
to whom the auditor may deliver the assessment, or a copy
thereof. The sheriff or collector may distrain and sell any
personal property of such company, and shall pay the taxes
into the treasury within three months from the time the
assessment, or copy as aforesaid, may be delivered to him.

Lrpress companies.

93. Every express company shall make return to the auditor
-of public accounts, on or before the fifteenth day of March,
June, September and December of each year, of the gross
earnings of such company, on account of any transactions,
profits or charges within the state of Virginia, within the
three months next preceding the first day of’ March, June,
September and December of exch year. If the auditor of
public accounts shall have preseribed a form for such return,
the said report shall be in the form prescribed. If no such
form shall have been prescribed, the report shall be in such
form as will best disclose the onverations of such company.
The report of such company shall he verified by the oaths of
the agents and chief officers of such company. at its prineipal
office in this state. The report shall show the gross earnings
from the receipts and charges of such company for business
done in this state, whether collected in or ont of the state.
Such express company shall be the collector for the state, of
the taxes herein imposed; and shall, on or before the fifteenth
day of March, June, September and December, pay, on the
total earnings so reported, such taxes as many be prescribed.
or a failure to make such report or pay such tax, a penalty
of not less than one thousand nor more than five thousand
dollars shall be imposed upon the company so failing: and
the tax shall be immediately assessed upon the grass earnings
as aforesaid, under the direction of the auditor of public ae-
counts, by any person appointed by him tor the purpose, upon
the best information which such person can obtain; and to
that end may exercise all the powers of a commissioner of
the revenue. For the payment of the tax and of such penalty,
the stockholders and members of such company shall be per-
sonally lable, and Judgment may be rendered. against them,
or any of them, personally, in the circuit court of the city of
Richmond, in the mode pr escribed by law. Such company
gud its oflicers and agents are hereby prohibited trom trans-
porting any goods, wares, merchandise or other articles of
their own, or in which they have an interest, by said com-
pany, and they are hereby prohibited from doin any business
appertaining to the business of a broker or merchant, unless
licensed as broker or merchant. Such principal officer shall
require from the several agents emploved by such company,
a report of their transactions on oath; which report, so sworn
to, shall accompany the report of the chief officer to the
auditor of public accounts. All reports hereafter shall be
made under the provisions and in pursuance of this act. Such
company, its officers and agents, doing business as broker or
merchant, without a license, and for any other violation of
this act, shall forfeit not less than two hundred nor more than
two thousand dollars for each offence; and if the officers and
agents of such company fail or refuse to show what, if any,
goods have been transported over any road by any such com-
pany, or by any officer or agent thereof, such company shall
be held to have been engaged in the business of a broker or
merchant, and the penalty hereby imposed shall be exacted.

Savings banks and insurance companies.

94. Savings banks and insurance companies incorporated
by this state “shal l,in June and December of each year, either
declare a dividend of profits arising out of the operation of
such savings banks and insurance companies, for the six
months ending on the first day of June and December next
preceding, or determine their inability to do so. If a divi-
dend be declared of as much as three per centum of its
capital, as herein defined, the said institution and company
shall cause a tax to be paid into the treasury, and the same
shall be retained from the dividend on which it is payable.
If there be no dividend, or if such dividend be not as much
as three per centum of such capital, as herein defined, then
such institution and such company shall pay into the treasury
a tax on its capital. For this pur pose, the capital stock shall
be held to consist of the value of the assets held as capital
and money deposited. Between the first and fifteenth of
June and December of each year, such institution and com-
pany shall certify, on the oath of its chief accounting officer,
the amount of the dividend declared, if any, and of its eapi-
tal, where no dividend has been declared, and shall pay the
tax imposed into the treasury. The tax hereby imposed on
money deposited in such bank, may be retained by such bank
from the depositors. If any such institution or company fail
to make such report and pay such tax, it shall be hable for
the same, and forfeit not less than five hundred dollars nor
more than two thousand dollars.

Foreign wnsurance companies.

95. Every insurance company not incorporated by this
tate, and doing business therein, shall, in June and December
f each year, make report to the auditor of public accounts,
yn oath, showing the amount of assessments collected and
yremiums receiv ed, and obligations for premiums from such
yusiness, for the six months ending on the first day of June
nd December next preceding, and shall immediately pay the
ax imposed by Jaw on such assessments and premiums into
he treasury. ‘his tax shall be in addition to the license tax
or the privilege of operating in this state. If such company
fail to make sneh report and pay such tax, the company and
each agent shall be hable for the same, and each shall forteit
not less than five hundred dollars nor mere than two thou-
sand dollars,

96. Allacts and parts of acts inconsistent with this act are
hereby repealed,

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

Chap. 1.— An ACT for the Assessment of Persons, Property, Income
and Salaries.

Passed February 1o, 1806,

Be it enacted by the general assembly, That chapter thirty-
five of the Code (edition of eighteen hundred and sixty) be.
amended and re-enacted so that, with the amendments, the
same shall read as follows:

No. of commissioncrs; term of office; residence; districts, how changed.

1. Be it enacted by the general assembly, That there shall
be three commissioners of the revenue for each of the coun- |
ties of Franklin, Loudoun, Pittsylvania and Rockingham;
two for each of the counties of Accomack, Albemarle, Au-
gusta, Bath, Bedford, Botetourt, Brunswick, Buckingham,
Campbell, Caroline, Carroll, Charlotte, Chesterfield, Culpeper,
Dinwiddie, Fauquier, I rederick, Giles, Grayson, Halifax,
Hanover, Henrico, Henry, Lee, Louisa, Mecklenburg, Mont-
gomery, Nansemond, Norfolk, Patrick, Prince William, Rock-
bridge, Russell, Scott, Shenandoah, Smyth, Southampton,
Spotsylvania, Sussex, Tazewell, W ashington and Wythe; one
for every other county now existing, or which may be here-
after created; and three for the city of Richmond, and one
for each of the corporations of Danville, Fredericksburg,
Lynchburg, Norfolk, Petersburg, Portsmouth, Staunton, Wil-
liamsburg and W inchester; which said commissioners shall
be elected, give bond and be qualified as prescribed by law.

The term of cffice of a commissioner of the revenue -
(unless to fill a vacancy) shall commence on the first day of
January next after his election.

3. In those counties and corporations in which there may -
be more than one commissioner, each shall be for a certain
district, which the court of the county or corporation shall
designate by number. The bounds of each district shall also |
be laid otf and described by an order of such court, and may
at any time be changed by such court.

Qualification and bonds of commissioners.

4. Every person elected commissioner shall, within sixty.
days thereafter, and before entering upon the duties of bis’
oflice, before the court of the county or corporation wherein
he was elected, take the several oaths required by law, and
give bond with sufficient security, ina penalty of five thousand
dollars, conditioned for the faithful performance of the duties
of his office; which bond shall be made payable to the ecom-
monwealth of Virginia; and after bee acknowledged in
open court, shall be entered of record in such court. If any
commissioner shall fail to take such oaths and give such bond
within the time herein prescribed, his office shall be deemed
vacant; and it shall be the duty of the court of the county
or corporation to declare the vacancy and to direct an elec-
tion. The qualification, unless to fill a vacaney of part of the
term of his predecessor, shall not be construed to invest such
commissioner with authority to act as such before the time
appointed for him to enter upon the discharge of the duties
of his office. If elected to fill a vacaney, the commissioner
shall quality within thirty days after the day of election.

Clerks to send copies of bonds to auditor.

® Within ten davs after the bond is given. and the several
oaths of office taken, the clerk of the court wherein said
bond is directed to be filed and recorded, shall transmit a
copy thereof, together with a copy of the order of court
showing the qualification of such commissioner and acknow-
ledament of said bond, to the anditor of public accounts. If
any clerk shall fail to perform this duty, a fine shall be im-
posed on him of not less than fitty dollars nor more than one
hundred dollars; and a like tine of not less than fifty dollars
nor more than one hundred dollars for each period of ten
days thereafter that he shall fail to make such return.

Commissioner's gurisdiction.

6. The jurisdiction, powers and duties of a commissioner
shall not extend beyond the bounds of his district, except to
grant license to exercise a privilege which is not local, and
which may be exercised in or out of such district, according
to existing laws.

Assistant commisstoner.

A commissioner, unable from sickness or other cause to
perform the duties of his othee, may, at his own expense,
with the consent of the county or corporation court, employ
a person (approved by the court) to assist him. Such assis-
tant, after taking the proper oaths, may discharge any of the
duties of commissioner, and the principal and his sureties
shall be lable for the faithful performance of such duties.

Communications from auditor to commissioners and the courts.

&. It shall be the duty of the auditor of public accounts to
prepare, and forward to the commissioners of the revenue,
printed forms of the land and property books; and he shall
also, by letter or printed circular, give such instructions to
said commissioners, In respect to their duties, as to him shall

seem judicious. It any commissioner shall ‘refuse to obey
the auditor's instructions, he shall forfeit a sum not less than
thirty dollars nor more than fifty dollars. The expense of
such books, circular, and the postage of all communications
to and from a commissioner, and from one commissioner to
another, on the business of his oftice, shall be defrayed out
of the treasury.

9. The auditor of public accounts shall communicate any
instances of the misconduet or neelect of any commissioner,
or any evidence of his incapacity, furnished by anything in
the anditor’s office, in a letter to the clerk of the court of
the county or corporation wherein such commissioner was
elected: which letter the clerk shall lay before the court at
the first term after it is received.

Power to remove and reappoint.

10. Upon any complaint being made of a commissioner by
such letter or otherwise, or whenever the court Js satisfied
that there has been neglect of duty, or that a commissioner
is incapable of performing the duties of his office with
efficiency, it may order a summons to Issue, requiring the
commissioner to appear before the court at the next term.
And after such stmmons shall have been served on the com-
missioner, in the manner prescribed in the first section of
chapter one hundred and sixty-seven of the Code of Virginia,
for at least ten days betore the return day thereof, the court
shall. at the term to which such summons is returnable, or to
which it may be continued, consider the matters of the sum-
mons, and if it shall be of opinion that sufficient cause exists,
shall make an order for his removal, and order an election to
fill the vacancy.

Books and papers of predecessor.

11. The commissioner shall apply for the official books and
papers which his predecessor had, to the person in possession
thereof, who shall deliver the same on such application. Such
person failing or refusing to deliver such books and papers
when application shall be made for them as aforesaid, shall
torfeit one hundred dollars.

12. The auditor, upon being informed that any such official
books or papers cannot be obtamed, may authorize the com-
missioner to procure a substitute therefor. Any clerk fur-
nishing the same may be paid therefor such fees out of the
treasury as he might by law charge an individual for similar
SErVICEN.

What real estate shall be taxed.
13. All real estate, except such as may be exempted by

the next succeeding section, shall be subject. to such annual
taxation as may be prescribed by law, and a lien shall exist
on such real estate for the payment of the taxes imposed
thereon. The value of lands and lots as now ascertained, and
the ascertained value of new grants which may hereafter be
entered and assessed, shall be permanent, and shall not he
changed, except to allow the addition of the value of im-
provements, or a total or partial deduction of the valne of
such improvements.

Real estate escinpt from taxation; exception.

14. All real estate used for the erection of churches or
for divine worship, and for a parsonage, not exceeding the
quantity allowed by law to be held for such purposes; public
burving grounds, appropriated and not for sale; or helonging
to any county, city or town, and used for public or charitable
purposes, and not held er leased ont for protit; or belonging
to incorporated colleges, free schools and academies, and used
for college or school purposes: or to the university of Vir-
ginia; to the Virginia military institute; to the institution
tor the cdueation of the deaf and dumb and the blind: to the
lunatic asvlums; to orphan asylums; to the Jadies Mount
Vernon association; exclusively to the commonwealth: ar-
mories belonging to military organizations organized hy the
laws of this state, and used exclusively for military purposes:
and all such estate used exclusively for the sate-keeping of
fire engines and for the meeting of fire companies, whether
owned by a fire company or by a city or town—shall be ex-
empt from taxation: provided, however, that nothing herein
contained shall be construed to exempt from taxation any lot
or building partially or wholly used as a residence, or for any
private purpose, except as hereinbefore provided.

When a conmissioner shell coinmence his assessment.

15. ach commissioner shall commence annually on the
first day of February, and proceed, without delay, to ascer-
tain all the real estate in his district. and the person to whom
the same is chargeable with taxes, on that day.

Wheat a commissioner shall do before making out las land book.

16. Each commissioner, before making out his land book
(and when he takes the list. of taxable personal property),
shall earry with him the last land book that may be had, and
the entry of lands charged to any persen resident or having
an agent within his district, shall be shown to such person, or
his agent, who shall be required to state on oath whether the
same be correctly entered; whether any part thereof oucht
to be transferred to any other person, and if so, to whom,
and the nature of the evidence to anthorize such transfer;
also to state whether any other land within the distriet oucht
to be charged to such resident or nonresident, and to deseribe
the same, as well as to give a description of any of the lands
charged to such resicent or nonresident, which may not be
correctly entered. And the commissioner shall make such
use of the information so obtained as he can properly make,
consistently with the other provisions of this act. Any such
resident or agent failing to comply with such requisition, shall
forfeit fifty dollars. Any commissioner failing to comply with
this section, shall forfeit one hundred dollars.

Lists furnished by clerks und register to commissioner.

17. The clerk of the court of every county and corpora-
tion shall annually, on or betore the fifteenth day of January,
make out a list of all deeds tur the partition and conveyance
of land (except deeds of trust and mortgages made to secure
the payment of debts), which may have been admitted to
record in the clerk's office of such court within the year
ending on the thirty-first day of December preceding; which
list shall state the date of the deed, when admitted to record,
names of grantors und grantecs, the quantity of the land
conveyed, the specitied value thereof, and a description of
the same.

18. The clerk of every circuit, county and corporation
court shall make out a list of all judyments and decrees for
the partition or recovery of lands which may have been ren-
dered, and of all lands absolutely devised by wills which may
have been recorded in such court within the same and the
next preceding year; which list shall state the date of the
decree, the land which is the subject of the partition, and
between whom and in what proportion it is divided, and the
date of the will containing the devise, when admitted to
record, names of the devisor and devi isee, and a description
of the land devised.

19. very list mentioned in either of the two preceding
sections shall, immediately after the fifteenth day of January,
be transmitted to the auditor of public accounts, and a copy
thereof be delivered by the clerk to the commissioner for his
county or corporation; or, if there be more commissioners
than one, the clerk shall deliver to each a copy, or at least of
so much thereof as relates to lands within the district of each.
If any clerk shall fail for one month, after the expiration of
the said year, to perform any of the duties required of him
by this section, or either of the two next preceding sections,
he shall, for such failure, forfeit one hundred dollars.

20. If any estate of a decedent shall, under his will or by
descent, pass to any person other than to his lineal descend-
ants, or his father, mother, husband, wife, brother, sister,
nephew or niece, or to or for their use, the clerk of the court
in which the will is recorded, and the clerk of the court of
the county or corporation in which such estate is situate, or
in which the persons, or any of them taking the same, reside,
upon ascertaining the fact, shall report the same to the proper
commissioner of the revenue. On such estate the commis-
sioner shall, in addition to the annual tax, charge a specific
tax to the person or persons taking under the will or by de-
scent as aforesaid.
2). An abstract shall be made out for the auditor of public
accounts, and for each county or corporation, of all grants
issued from the land office, within the two years mores aid, for
lands therein. The revister shall direct every such abstract,
other than that for the anditor, to the commissioner of the
revenue for the proper county or corporation; and where,
in any county. there are more commissioners than one, the
register shall directa copy of the abstract for such county, to
the clerk of the county court, for each commissioner therein.
The same shall be directed to the proper courthouse, and
mailed within one month atter the expiration of the said two
years; and the revister shall pay the postawe., and reecive
credit therefor in his settlement with the auditor.

— 22. Any party interested may also procure, at his cost, a
statement of any such grant, judgment. decree or devise, and
deliver the same to the proper commissioner,

form of laid book.

23. The commissioner shall make ont his land book in sueh
form as the auditor of public accounts may preseribe; and
the anditor shall so arrange such book, that it) may show in
one table the tracts of land, and ina separate table the town
lots, as follows, to wit:

What ts to be shown in the table of tracts of land.

24. Inthe table of tracts of land the commissioner shall
enter each tract separately, and shall set forth in as many
separate columns as may he necessary, the name of the per-
son who by himself or his tenant has the freehold in posses-
sion, his place of residence. the nature of his estate, whether
in fve or tor hfe, the number of acres in the tract, the name
of the tract, if it has a name, and a description of it with
reference to contiguous tracts, or to the water courses, moun-
tains, or other places, on or near which it hes. the distance
and bearing from the courthouse, the value of the land per
acre, including buildings, the value of the lands and Duildines,
the sum included in the value on account of buildings. the
amount of tax on the whole tract at the legal rate, and from
whom, when and how the owner derived the Iand. where this
is known, with a note and explanation of any alteration made,
showing why and upon what authority it was mace.

What is to be shown ta table of town lots.

25. In the table of town lots he shall enter separately each
lot, and shall set forth in as many separate columns as may
be necessary, the name of the person, his residence and estate,
as in the table of tracts of Jand. The commissioner shall set
forth in other columns the number of each lot: in the town,
with the name of the town, if not previously placed in the

caption or heading of the table; a deseription, where the
person does not own the whole lot, of the part which he
owns; the value of the butidines on the lot; the value of the
lot, including buildings; the amount of tax at the legal rate;
and like netiee of the source of the title, and explanation ot
alterations, as in the table of tracts of land.

Bhat cheayes in conturissoners loicd book vhall be ratte.

26. Such changes as may happen within the district of any
commissioner, shall be noted by him in his land hook; and
for each failure to make explanatory ynotes of such chances
and showing why and upon what authority such change was
made, the commissioner stall foricit not Jess than twenty
lotlars nor more than one hundred dollars, and in addition
thereto may have his pay suvypended until such notes are so
madc.

YF. fe shall enter in the said book and asscss the > value of

ail dands mohis district, appearing by the revister’s abstract
to have been granted, ly he shall fail to enter any grant,
(mentioned im the registers alistract) on the first land book
made out atter the abstract shall have been received by him,
he shall for such failure, tortuit, twenty dollars to the com-
monwealth, and a tke sum to the erantee, which shail be re-
coverable in a scparate proceeding,
Ya. Teal estate purchased for the commouwealth, at a sale
for taxes, shall not be therealter entered m the said book, but
the auditor shall keep a reeister thereof, When, however,
any real estate so purchased appears by the auditor's certiti-
cate to have been redeemed, the same shall be replaced in
said book, in the name of the former owner or luis ¢rantee.
When real estate is sold for tuxes to individuals, the eom-
missioner shell note on his Innd book the number of acres
so sold, and to whom, but shall continue the whole tract ef
Jand upon bis land book in the name of the former owner,
until the purchaser obtains a deed therefor,

2. The lands appearing on the lists or statements men-
tioned in the seventeenth, clehteenth and twenty-first sections
of this act. shall be transferred accordingly on the land book,
and charged to the person to whom the transter is made or
the erant has issued,

20. When a tract or lot becomes the property of different
owners in several parcels, the value at which the whole had
been assessed shall be divided by the commissioner amonest
the several persons, having regard to the value of each parcel,
compared with that of the whole tract or lot. and the tax
upon the wheie shall be apportioned accordingly, amongst
the owners of the different parcels. [fany person interested
shall be dissatished with such apportionment, he may apply
to the commissioner to make @ reassessment, and the com-
missioner shall make the same according to the best ef his
skill and judgement. any person fee ‘ling himself averieved
by any such reassessment, may apply to the court of the
county or corporation to review the ce mmussioner ‘’s decision,
which court m: tv athirm the commissioner ‘s decision, or order
it. to be corrected, Ten days’ notice shall be given in writing
to the parties in interest, or such of them as may be in the
county or corporation, before the commissioner shall proceed
to make such reassessment, or before such appheation shall
be made to the court to review the commissioners decision,

$1. If the surface of land is held by one person, and the
minerals, mineral water or oil under the surtace be held by
deed in fee simple by another, the commissioner shall deter-
mine the relative value of cach, and shall assess the respective
owners with the value of their respective interests: but if
the minerals, mineral water or cil are being mined or worked,
they shall not be assessed with taxes under the provisions of
this section. If the surfhee and minerals, mineral water or
oil be owned by the same person, and the minerals, mineral
water or oil are being mined or worked, the commissioner
shall ascertain the value of the Jand, exclusive of the mine-
rats, mineral water or oil, by reference to the assessed) value
of contiguous lands for agmeultural purposes, and assess the
same at such ascertained value. Tie commissioner of the
revenue shall make the assessment under the provision of the
act entitled an act providing for the reassessment of ands
throughout the commonwealth, passed March tenth, cichteen
hundred and fifty-six.

$2. Every commissioner, in makine out his Iand book,
shall correct any mistake made in any entry therein, But
land which has been correctly charged to one person shall not
afterwards be charged to another, without evidence of record
that such charge is proper, execpt in caves arising under the
provisions of the next succeeding section.

33. When the owner dies intestate, the commissioner may
ascertain who are the heirs of the intestate, and charge the
land to sach heirs. Where the owner has devised the land
absolutely, the commissioner may charge the land to such
devisee. If, under the will. the land is to be sold. the land
shall continue charged to the decedent's estate until a trans:
fer thereot, While it continues charved to the estate. the
personal property shall be liable for the tax on all so charged,
and subject to distress or other Tawtul process for the re-
covery of the same. Any assets in the hands of the per-
sonal representative of the decedent shall be likewise liable
therefor.

of. If land lying in one county, corporation or district, be
erroneously assessed in another, the commissioner on whose
book it Is erroneously assessed, shall certify the owner's name,
and the quantity, description and value of the land, to the
proper commissioner, Who shall quter the same on his book
and charge the tax thereon; and the commissioner on whose
book it was erroneously entered, shall strike the same there-
from, upon being advised of the entry thereof by the proper
commissioner,

$5, Land lying partly in one county and partly im another
shall be entered by the commissioner of the county in which
(he greater part lics, but the entry and payment of taxes in
the county where any part. thereof is situated shall, for such
lime, be a disc charge of so much of the taxes as may be so
charged and paid. When new buildings and enclosures other
than farm fences are erected, of the value of one hundred
dollars or more, upon that part of the land lying in the county
in which it is not assessed, the commissioner on whose book
it is entered shall assess and add the value of such buildings
and enclosures, as in other cases.

36. Where land, which lies partly in one county and partly
in another, is assessed in the county in which the greater part
lies, if the owner thereof shall convey that portion (or any
part thereof) lying in the county wherein the same is not
assessed, the commissioner of the revenue of the latter
county shall enter upon his land book what is so conveyed,
and certify the owner's name, and the quantity, description
and valuation thereof, to the commissioner of the county
wherein the whole was before assessed, who shall strike the
part so conveyed from his land book.

387. When the commissioner shall ascertain that there is
any patented land in his district which has not before been
entered on his book, or atter being entered has, from any
cause, been omitted for one or more years, he shall make an
entry thereof, and of the name of the owner, and if there be
no assessment of the value thereof, he shall proceed to make
such assessment, to the best of his judgment, by reference to
the assessed value of contiguons lands similarly situated, and
shall charge on the land which he so enters, taxes at the rate
imposed by law, for each year in which the land was not be-
fore entered in such book, from the year eighteen hundred
and thirty-two, inclusive, it the patent emanated before that
time; and if it did not, then from the date of the patent,
together with the law{ul interest on each year’s tax. Any
commissioner failing to make such entry and assessment, shall
forfeit twenty dollars.

38. The preeeding section shall not, however, be construed
to subject a bona fide purchaser of such land to the arrears
of said tax, except from the date of his title thereto. Neither
shall it be construed to release any lands west of the Alle-
chany mountains, which have been forfeited, or which may
be liable to forfeiture, for not having been entered on the
land book and charged with taxes prior to the said year eigh-
teen hundred and thirty-two.

Tow old and new buildings shall be assessed.

59. The commissioner, before making out his land book,
shall assess the value of any old building, and enclosure other
than farm fences, omitted for one or more years, and of any
such building and enclosure newly erected upon land on his
book, together with interest on the taxes at the rate of six
per centum per anninn for the omitted years. And where
any such building and enclosure, not theretofore assessed,
whether old or new, is found to be of the value of one hun-
dred dollars and upwards, the value thereof shall be added
to the value at which the land was before charged.

40. New buildings as aforesaid shall not be assessed until
they be so far finished as to be fit for use; but they shall then
be assessed, whether entirely tintshed or not, at the same
value as if they were finished upon the plan on which they
were desiened.

41, Any building and enclesure as aforesaid, which may
have been increased in value to one hundred dollars or up-
wards, by repairs or additions thereto, shall be assessed in
the same manner as if they were new.

When from natural decay, or other cause, any building
and enclosure as atoresaid, Which may have been assessed,
shall he either wholly destroyed or reduced in valne below
one hundred dollars, the commissioner shail deduet from the
charge against the owner, the value at which such building
and enclosure may have been assessed. And if the value of
the buildings has been Impaired by violence to an extent of
one hundred dollars or upwards, the commissioner shall assess
the sad buildings in their present condition, and reduce the
charge for the buildings to the amount so assessed.

TTow machinery im meanvfactiving and other mills efrged.,

The commissioner, in assessing the value of machinery
and other fixiures to real estate, in manuiacturine or other
similar establishments, shall ascertain the valne of all such
machinery and fixtures attached thereto, and include the
ageregate value thereoi as fmprox ements on real esiate, mn
the same manner and to the same cifeet as in the case of
buildings and enclosures ack lel to real estate under the pro-
visions of this act: provided, however, that if the machinery
aforesaid shall he used in the business of minines or manulac-
turing, according to the thirty-first section of this aet. the
machinery so used shall Le assessed and taxed as the property
of the person owning the mineral title. Por any failure on
the part of the commissioner to comply with this or any of
the four next: preceding sections, he shall forfeit fifty dollars
for each failure.

CoMMISSIUNEDCS PEREGNAL PROPEICEY Book,
het personal property ta be listed for tivation,

44. All male persons over twenty-one years of ace, all
personal estate within this commonwealth, and the moneys
and credits of persons residing therein, where such monevs
and credits, as distinguished from other persenal estate, and
as defined im this act, be out of this commonwealth (except
such personal estate, moneys and credits as are expressly
exempted by law. or are Gtherwise taxed), shall be entered
on the commissioner's personal property ne ‘ky, and be sub-
ject to equal and waltorm taxation.

What personel property ts eve yt froiw livition

4o. All personal property deseribed in this section, and to
the extent herein limited, shall be exempt from taxation; that
is to say:

All personal property belonging exclusively to the com-
monwealth.

The honschold and kitchen furniture used in a licensed
hotel, or house of private entertainment, and belonging to
the keeper thereof, the value whereof has been included in
such license tax.

All books, apparatus and furniture belonging to incorpo-
rated colleges, free schools and academics, and used tor
college or school purposes, or held in trust for the use of
any seminary of learning; to the university of Virginia; to
the Virginia military institute; to the institution for the edu-
eation of the deafiand dumb and the blind; and to the lunatic
asvlums.,

‘AIL personal property belonging to churches, religious
socicties, and to orphan asylums or other charitable institu-
tions, or held by a county or corporation for the use of the
poor.

All fire engines or other implements for the extinguishment
of fires.

All books, family portraits, and the wearing apparel of
every person and f: umily, except watches and jewelry.

All agricultural productions: of this state in the hands of
the pr odueer.

All mineral productions of this state in the hands of the
producer or miner.

All felled wood or timber in the hands of persons own-
Ing, renting or leasing the same, where the same was ¢rown.

All farming implements actually used for farming purposes,
except road wagons or wagons used princip: ally” for other
than farming purposes.

All mechanics’ tools used on any farm, and the tooels of all
mechanics actually used by the owner thereof personally, as
distinguished from those used by his employees.

All capital invested in the trade or business in respect to
Which a license has been Issued and taxed; and herein capital
shall consist in the money actually and actively employed in
the business; goods purchased on credit; all claims due or
owing to the person proscenting such heensed trade or busi-
ress, and created in the eourse of such trade or Dusiness.
But nothing herein shill exempt from taxation any claim,
bond or security for any debt or liability contracted) or
created in any such trade or business previous to the first
day of February of the year preceding that of the assess-
me nt, whether a new bond or security has been taken for
such debt or Hability or not. On the first day of February
of each vear, when such claims or bonds heeome the subject
of taxation, the person to whorn they are owing may decduet.
therefrom the amount owing from such person to others, aud
the residue shall be the subject of taxation.
46. In the construction of the laws for the assessment and
collection of taxes, the rules of decision preseribed in the
sixteenth chapter of the Code of Virginia shall be observed,
unless such construction would be inconsistent with the mani-
fest intent of the levislature: and in addition to the rules of
construction there preseribed, the word “moneys” shall
be construed to mean not only gold, silver and copper coins,
but bullion, and all netes used as a eurrency. The word
Seredits” shall be construed to mean all solvent debts, claims
or demands owing or coming to any person, whether the
evidence of such debts, claims or demands be in writing or
not, and shall be construed to embrace all moneys and credits
constituting capital employed in business out of this state,
by himself, his agent or other person tor him.

When the commissioners begin to assess property,

47. Each commissioner shall begin annually, on the first
day of February, unless otherwise directed by the auditor,
and proceed, without delay, to ascertain all the persons and
property on that day, or which may be found in his district
subject to taxation prior to the time he shall deliver his book
to the sherif or collector. It shall be his duty to call on
every person in his distriet required by law to give a list of
property, money, credits or other subjects of taxation, and
the value thereof, for a list thereof, U pon neglect or refusal
to give such list, in order to obtain the same, he may apply
to any ofticer of this state, or to any officer or agent of a
company or firm, or to any person having knowledge thereof,
or interested therem. It shall be the duty of the commis-
sioner, In all cases, to administer an oath to any such person
to make true answers to such questions as he may ask him
in relation to any matter about which the commissioner is
authorized to enquire; and if the same be the person assessed
with taxes on the property, the oath shall be as preseribed in
the fiflieth section of this act. A commissioner failing to
administer the oath required, shall forfeit fifty dollars.

What personal property to be listed for taration; who to lst the
sane s when and how.

48. The eoimmissioner shall ascertain irom and assess for
taxation, against every person of full age and sound mind in
his district, residing therein on the first day of February of

ach year, all male persous over the age of twenty-one vears,
personal property and the value thereof, and subjects of tax-
ation im iis district on that day. or which may be found
therein prior to the day on which he may deliver his book to
the sheriif or collector, not taxed elsewhere in this state for
said year. [If property be owned by a minor, it shall be listed
by and taxed to his guardian, if any he has; if he has no
euardian, it shall be listed by and taxed to his father, if any
he has; if he has no father, then it shall be listed by and taxed
to his mother, if any he has: and if he has neither evardian,
father nor mother, it shall be listed by and taxed to the per-
son in possession. If the property is the separate property
of a married weman, it shall be listed by and taxed to her
husband, if of sound mind; if not of sound mind, to herself:
If the property be of the estate of a deceased person, it shall
be listed by the personal representative or person in posses:
sion, and taxed to the estate of such deceased person. If the
property be owned by an idiot or lunatic, it shall be Ested by
and taxed to his committee, if any; if none has been ap-
pointed, then such property shall be listed by and taxed to
the person in possession. If the property 1s held in trust for
the benefit of another, it shall be listed by and taxed to the
trustee, unless the owner thereof has listed the same in his
own name. If the property belong to a company or firm, it
shall be listed Dy and taxed to the company or firm. If the
property belong to a corporation, which property is not other-
wise taxed, it shall be listed and taxed to the corporation by
the principal accounting oflicer, and at the principal place of
business of such corporation; but if not so listed, it shall he
listed and taxed in the place where the property is. If the
property consists of money, bonds, or other evidences of
debt, under the control or in the possession of a receiver or
commissioner, it shall be listed by and taxed to such receiver
or commissioner. If the property consists of money or other
thing deposited to the eredit of any suit, and not in the hands
of a receiver, it shall be listed by and taxed to the clerk of
the court in which the suit is. If the property is not situated
in the county or corporation im which the owner resides, such
owner shall, nevertheless, list the same in the county or cor-
poration of his residence; but such property may also be
listed and taxed to the person in whose possession the same
s; but if it appear by the certificate of the commissioner of
the county where the owner resides, that the same has been
listed by him, it shall be released from taxation by the court
of the county in which the person in possession other than
the owner resides. If such property consists of money,
bonds, stocks or other evidences of public or private debts,
in any county or state other than Virginia, it shall be listed
by and taxed to the owner thereof, at its value in this state.
If property be listed by and taxed to any person other than
the owner, it shall not be delivered to the owner until the
taxes thereon are paid, or indemnity given to the person in
possession, for the payment thereof.

49. In all cases, property otherwise subject to levy or dis-
tress shall be liable to levy or distress in the hands of any
person, for the taxes thereon. Tf any person, subject to taxa-
tion on personal property, and who is required to list the
same, shall fail, upon application, to make such list, and to
take an oath to the truth and fairness of such list, he shall
forfeit not less than thirty dollars nor more than filty dollars
for each failure: and if by reason of such refusal or tailure to
swear to the list of such property, as he ts by law required
to list. and the commissioner resort to other evidence to
make the assessment, and such person so assessed, be ac-
erieved by an erroneous entry, he shall not, aiter such failure
or refusal, and the assessment made by reason thereof he
exonerated trom such erroneous assessment, by order of
court.

oY, The commissioner sluill make a particular report on
oath to the court of his county or corporation, of all his own
property subject to taxes, show i ing the Whole amount charce-
able to him therefor. Jie shall enter the same in his books,
with taxes charged thereon, in Tike manner as to any other
person. For failing to pertorm any duty required by this
section, he shall ferteit one hundred dollars.

When forms sill be furnided to tae geryers.

ol. The commissioner shall faruish or eanuse to be furmshed
to cach person, forms for lists and valuations, and sueh person
shall, within ten davs thereafter, make out and deliver to the
commissioner, or deposit with the clerk of the county or cor-
poration court, statements of all personal estate, nionevs,
contracts and credits which such person is required by this
act to list, and of all subjects and persons on account of
which he is chargeable with taxes. ‘bhe number of forms
deemed necessary for each commissioner, shall be furnished
by the auditor of pubhe accounts to such Commissioner, The
person who receives such fornt shail annex, in pursuance
thereof, valuations of the property required to be listed, and
shall take and subseribe an eath, to be appended to such
statement, to the following effect. viz:

“T do solemnly swear (or afivin) that to the best of my
knowledge and behef. the annexed statements contain accu-

rate, full and complete lists of all perenne! estate, moneys
credits and capital, Whether the same are in or out of thie
state, Which IT am required to lst, anul of ail subjects and
persons on account of which Iam chargeable with taxes, and
that, in my opinion, the valuations of property listed are not
below the fair cash value thereof, So help me God.”

And the auditor shall furnish to the commissioner the blank
list of taxables, with the req ured oath printed on the back,
which said oath shall be taken before the commissioner or
some other person authorized to administer oaths; and it
shall be signed by the tax paver; and where a person gives
in the list tor another, he shall mirke and sien the oath as if
he were acting for himselfiand the lists so taken shall be
filed with the clerk of the county court: and he shall examine
the books to ascertain that they are so filed.

a2. Such oath may be administercd by the commissioner
or any other otheer authorized by law to administer an oath:
and if any person be absent from his residence at the time
the commissioner ealls (and there be no person on the pre-
mises authorized to act for such person), the commissioner
may leave or cause to be leit for such personat his residence,
with some white member of his family over the age of sixteen
years, or if there be no such white person on the premises,
may otherwise cause to be delivered to such person, proper
forms, to enable him to make out the statements aforesaid,
with the form of the oath aforesaid appended thereto; and
it shall be the duty of such person, within ten days there-
atter, to make out and deliver to the commissioner, or deposit
with the clerk as atoresaid, such lists, with the valuations of
property annexed, verified by affidavit, as are hereinbefore
required.

d3. If the commissioner is not satisfied with the valuation
of the property made by any such person, he may, upon his
own view, or such information as he may obtain or possess,
adopt what he deems a fair and proper valuation thereot;
and where it is practicable, the commissioner shall read over
the list with the valuations annexed, to the person from
whom it is obtained, or on whose information it 1s made out.
and it shall be corrected, if necessary. If any person shall
consider himself agerieved by the valuation of the commis-
sioner, such person and the commissioner shall respectively
choose two discreet voters, to whom shall be referred the
matters in controversy; and their decision, or that of an
umpire chosen by them, shall be final.

Penalties for failing to comply with this act.

o4, If any person, after being furnished with the proper
forms as aforesaid, shall fail, within the time mentioned in
this act, to deliver or deposit the lists in the manner pre-
scribed in this act, he shall forfeit twenty dollars. If any
person shall refuse to exhibit to the commissioner any pro-
perty listed, or required by this act to be listed by him, in
order that a fair valuation thereof may be assessed, he shall
pay a fine of not less than twenty nor more than one hundred
dollars.

Commissioner's personal property book; how made out; what to contain.

09. From the list of persons and personal property ascer-
tained as aforesaid, the commissioner shall make a book. It
shall be in the form prescribed by the auditor of public
accounts, and it shall be so arranged that the commissioner
may set forth, in as many separate columns as may he neces-

sary to show the persons chargeable with taxes, alphabetically

arranged, and opposite thereto, the several subjects of taxa-
tion, and the values of cach, and in a separate column, oppo-
site to the name of the person chargeable with taxes as
aforesaid, shall show the aggregate amount of taxes on all
the subjects with which he has been listed. The taxable
subjects shall be classified by schedules, and numbered as
follows, to wit:
oO. The classifications and numbers under schedule A,
shall be as follows, to wit:

Cupitation tax on persons.

Virst—The number of white male inhabitants who have
attained the age of twenty-one years, not exonerated trom
taxation by order of the county or corporation court of his

residence, on account of bodily infirmity.

second—The number of male negroes who have attained
the age of twenty-one years, not exonerated from taxation
by order of the county or corporation court of his residence,
on account of bodily infirmity.

SCHEDULE 3,

vi. The classifications and numbers under schedule B, shall
be as follows, to wit:

Personal estute.

First—The aggregate number of horses, mules, asses and
jennets, and the value thereof.

Sccond—The number of cattle, and the value thercof.

Third—The number of sheep, and the value thereof,

Fourth—The number of ose, and the value thereof,

Fifth—The agveregate number and value of all pleasure ear-
riages, stave coaches, wagons subject to taxation, elliptic
spring wagons, carryalls, gius, buggies, and vehicles of like
kind to either of those enumerated.

Sixth—The number of watches, and the value thereof,

seventh—The number of clocks, and the value thereof,

Riehth—The ageregate number and value of piano fortes,
melodeons, harps, and musical instruments of all kinds,

Ninth—The aggregate value of all houschold and kitehen
furniture.

Tenth—The age¢regate value of gold and silver plate, plated
ware and jew elry, not including such as are embraced in any
other number of this schedule, nor such gold and silver plate,
plated ware and jewelry, w atches, clocks, plano fortes, melo-
deons and harps kept im any store or place of inanutacture
for sale, or is capital in the trade or business in respect to
which a license is Issued and taxed.

Eleventh—The aggregate value of all grain, tobacco and
other agricultural productions in the hands or possession,
Jecal or constructive, of a purchaser; but there shall he ex-
cinpted a quantity sufficient for the subsistence of the f family
of such purchaser, if he is not a producer of such agric auitural
products: provided such produce was purchased tor the sub-
sistence of his family only, or capital in his trade or business
in respect to which a license is issued or taxed.
Twelfth—The aggregate value of all ships, barges, boats, or
other water craft, with their tackling, rigging and furniture,
and all else that pertains to them, or of the share or interest
in any such owned by any person residing in Virginia, though
the said ships, or any of them, may not be, at the time when
the assessment 1s made, in the waters of Virginia.

SciEDULE C.

58. The classifications and numbers under Schedule C, shall
be as follows, to wit:

On personal property in choses in action, moneys, credits and capital.

First—He shall ascertain from each person residing in his
district the value in this state of all solvent bonds, demands
and claims, however evidenced, owing or coming to such per-
son, whether due or not, from debtors residing out of this
state, and in any other state or country, deducting from the

aggregate amount thereof all such bonds, demands or claims
not otherwise deducted, owing to others from such person as

rincipal debtor and not as ‘guarantor, endorser or surety.
The ageregate of principal, interest and exchange shall con-
stitute the amount of a bond, demand or claim die and paya-
ble, and the principal, less the inter est, when the bond, de-
mand or claim bears no interest, shall constitute the value of
a bond, demand or claim not yet due and payable. But no
bond, demand or claim constituting a part of the capital as
defined in this act, of a business done out of this state, shall
be included in this section.

Second—He shall ascertain from each person in his district
the value of capital, including moneys, credits or other thing
remaining invested, whether said investment was made ori-
ginally in this or any other state or country, loaned, used or
employed in business out of this state, by himself, his agent
or other person for him.

Third—He shall ascertain the value of all capital of incor-
porated joint stock companies, not otherwise taxed. But
real estate, and all other property belonging to such com-
pany, not employed in the business thereof, shall not be held
to be capital, but shall be listed and taxed as property and
not as capital.

Fourth—He shall ascertain from each person in his district
the amount of capital invested, used or employed in any trade
or business for which no license is required. Mfoneys and
credits actually and actively used and employed in carrying
on the trade or business, shall be held to be capital in snch
trade or business, and shall not be taxed otherwise than as
such capital; but real estate shall not be listed as such capital,
but shall be assessed and taxed as other specific property ;
but nothing herein shall be held to exclude from taxation any
property which is the subject of such business.

Fifth—He shall ascertain from each person residing in his

©
district the aggregate amount of money, and the value of
principal and interest of personal estate and credits under
the control of a receiver or commissioner, in pursuance of
any order, judgment or decree of any court.

Sixth—Ile shall ascertain the amount of any money, and
the value of any personal estate or eredits de ‘posited to the
credit of any suit, and not in the hands of a receiver.

Seventh—He shall ascertain the value of all toll bridges and
ferries, by reference to the yearly rent which may be paid
therefor, if rented; if not rented, then the same may be
ascertained by valuation, or from the yearly value.

SCHEDULE I).

o9. The classifications and numbers under Schedule D, shall
be as follows, to wit:

Ixcome,
Income from interest or profits on public bonds; exception.

First—He shall ascertain from cach person in his district
the amount of income from interest or profits which have
been received or might have been received within the vear
next preceding the first d: ay of February in each year, arising
from bonds or certificates of debt of the United States, or of
this or any other state or country, or of any county, city or
town, or from any other bonds, demands or claims due trom
resiients i in this state.

Income from interest or profits from dividends of companies tneor-
porated by this state.

Second—ITe shall ascertain from each person in his district
the amount of income from interest or protits which have
been received by such person, or being solvent, might have
been received within the year next preceding the first day of
February in each year, arising from companies or corpora-
tions incorpor ated by this state, which do not pay taxes
thereon into the treasury.

Income from interest or profits from dividends of companies or
business chartered or conducted out of this state.

Third—e shall ascertain from each person in his district
the amount of income from interest or profits which have
been received within the year next preeeding the first day of
February in each year, arising from dividends declared by
banks and companies incorporated elsewhere than by or
within the state of Virginia, or trom profits arising trom
business of any kind conducted ont of’ this state, whether
chartered or not, and whether operating excinsiv ely within
or without the same, or partly within or without the same.
Fourth—Lle shall ascertain from each person in his district
the net income, exceeding five hundred dollars, from any
trade, business or occupation, for which a license is or was
required, received or realized though not received during the
year next preceding the first day of February of each year.
But there shall not be included in this section the net income
for the year preceding the first day of February, of any per-
son who derived said net income trom a business upon which
a license tax was imposed tor that year, based upon the sales,
receipts or profits of the year.

LIneome from trading or speculating.

Fifth—He shall ascertain from each person in his district
the net income or profits of such person, exceeding five hun-
dred dollars, received or realized though not received other-
wise than under a license, during the year next preceding the
first day of February of each year, arising from the 1 use of
money by such person, for his own benetit or that of another;
by buying and selling cattle, horses or other property; hy
the exchange of real or personal property; by buying and
selling, or by the exchange of bonds, public or private, or
other evidences of debt; by buying and selling stocks or
other choses In action; and by any other trading, speculating,
professional occupation or business, by whatsoever means
acquired or realized.

Income from fees of ojfice.

Sixth—lITe shall ascertain from each person in his district
the amount of his income from all fees of office, aecruing
therein within the year ending on the first day of February
of each year, exceeding five hundred dollar S, which are acre ainst
solvent persons, and have been or ean be received. But this
section shall not be construed to require the commissioner to
assess and list any income or property on which the taxes
have been otherwise reported according to law and paid into
the treasury.

ScmepULe FE.

60. The classification and number under Schedule E, shall
be as follows, to wit:

es ? 5 Ate 2
Neailurier.

First—He shall ascertain from each person in his district
the amount of his salary (including as part thereof the value
of all other compensation) exceeding one thousand dollars,
received during the year ending on the first day of February
of each year, or which is solvent, and might have been
received during said year, In consideration of the discharge
of any office or employment in the service of the United
States or of this or anv other state, or in consideration of
the discharge of any oflice or employment in the service of
any company, firm or person, except where the service is ex-
clusively that of a minister of the gospel, and except also the
amount of a salary received or which might have been re-
ceived by an officer of this state out of the treasury. The
tax on so much of the salary of an officer of this state paya-
ble at the treasury, as exceeds one thousand dollars. shall be
dedueted from the same at. the rate chargeable on the annual
salary, on the amount drawn from the treasury, at the time
the salary is audited and paid: and at the same time the
auditor shall deduct all indebtedness of any ofiicer to the
state. «All other fees or compensation of such officer shall
be assessed and taxed by the commissioner without any ex-
emption. |

lalse lists; penalty and proceedings.

Ol. Tf any person shall knowinely render a false list of
personal property, choses In action, money, credits, capital,
Income, salary or other subject of taxation, as deseribed in
the several schedules of this act, and shall swear to such list,
it shall be the duty of the attorney for the commonw calth,
nnon his own knowledye, or upon information furnished him
by any revenne officer of the state, or any other person under

sath, to file a petition in the circuit court ot the county or
c corporation wherein the lst was taken, se ttine forth the total
or partial omissions in his list, or the vatues therein, annexed
to speeiied subjects of taxation, and asking the court to sum-
mon the person er persons giving the list, to answer the
petition, Upon the summons being duly exeeuted accord.
ing to Jaw, the conrt shell impannel a jury to try the alleea-
tions of the petition; and if a verdict “be rendered establish-
ine the false list. the court on its chancery side shall proceed,
ander rules usual in chancery. to decree that all the estate or
partially omitted subjects of taxation above the amount,
quantity or value enceitivd. be confiscated to the state, and
he collected and pid into the treasury, as such court may
direct; and anv commonwealth’s attorney failing to pertorm
the duties required of him by this section, shall be fined in a
penalty not exceeding one hundred doilars.

Riles both as to land book and book of personal neoperty.

G2. The commissioner shall add np the columns of ficures
on each page, so as to show at the bottom of each the total
avoreeate of each column, and number of persons and arti
cles subject to taxation, with the amount of the public tax
due on everything contained in such page: and at the end of
each book he shall enter the sums from the bottoms of the
respective paces, by reference thereto, so as to present at one
view the various species and total number of the subjects of
taxation within his district, and the entire amount of the
revenue arising therefrom.

Deductions for failure to extend proper tur.

63. If a commissioner shall, either in his land book or book
of personal property, charge or extend in any case a less tax
than the law requires, the auditor of public accounts shall de-
duct the amount omitted to be charged or extended, from the
compensation of the commissioner.

Looks for former years; how made.

64. In any case in which, in consequence of there being no
commissioner for the year eighteen hundred and sixty-tive,
or from any other cause, no book was made out, of the land
tax, or the tax on personal property for that year, the com-
missioner of such district shall proceed to make out books
for that year, according to the rate of tax which then ex-
isted, as well as books for the current year. The like pro-
ceedings shall be had with and under the books of the year
eighteen hundred and sixty-five, as with those of the cur-
rent year, and the sums therein charged shall be collected and
accounted for in like manner.

Omitted taces; how assessed.

65. If a commissioner shall ascertain that any person, real
or personal property, income or salary has not been assessed
for taxation for the year cightcen hundred and sixty-five, or
that the same has been assessed at less than the law required
for that year, or that the taxes thereon for any cause have not
been realized, it shall he the duty of the commissioner to list
the same, and assess the taxes thereon at the rate prescribed
for that year, adding thereto interest at the rate of six per
cent. per annum. Where the same was omitted by no fault
of the person chargeable with the taxes, interest shall not be
charged.

Penalties on coniniisstoners.

66. If any commissioner shall knowingly make a false or
erroneous entry on any of his books, he shall, for every such
offence, forfeit two hundred dollars.

Commissioner's oath to land book.

67. The commissioner, after completing his land book,
shall make three copies thereof. At the foot of each copy
he shall make and subscribe an oath to the following effect
“J, A B, commissioner of the revenue (district “number

) for the county (or corporation) of
do swear, that in making out the original book, of which the
foregoing is a correct copy, I have, to the best of my know-
ledve and ability. pursued the laws prescribing the duties of
a commissioner of the revenue, and that T have faithfully dis-
charged the duties required of me in assessing new entries
ef and improvements upon tracts of land and lots, and inju-
ries to buildings thereon, and have made all corrections in
sald) book, as required by law. Given under my hand. this

day of . Sworn to and subscribed before
me, a justice of the peace (or other person authorized to ad-
minister oaths) for the county (or corporation) of
on the day of :

)

Commissioner's oath to property book.

O68. The commissioner in hke manner, alter completing his
personal property book, shall maxe three copies thereof At
the foot of each copy he shall make and subscribe an oath to
the following effect: "I, A 2B. commissioner of the revenue
(in district number ) for the county (or corporation)
of , do swear, that in makine out the original book,
of which the foregoing is a correct copy, I have, to the best
of my knowledge and ability, pursued the laws prescribing
the dutics of a commissioner of the revenue; that in every
ease the list of each person was rendered on oath, except
those noted by me as having failed or refused to take an
oath or aflirmation. Given under my hand this day of

Sworn to before me, a justice of the peace (or
other person authorized to administer oaths) for the county
(or corporation) of ,on the day of ”

69. The original of each book shall he retained. hy the
commissioner so long as he continues in offiee. and then be
delivered to his successor. If he tail herein. or if he tail to
make the eopies required by law, he shall forfeit fifty dollars.

70. One copy of each book shall be delivered by the com-
missioner to the clerk of the county or corporation court of
his county or corporation, to be filed and preserved by such

clerk, free for the inspection of any person, and a copy of
either, or any part thereof, may be had trom the clerk, at the
charge of any person desiring the same.

71. One copy of each hook shall be delivered by the com-
missioner to the sheriff or other officer authorized to collect
the taxes therein assessed, which shall be bis guide and au-
thority for collecting the taxes therein charged.

72. The other copy of each shall be transmitted to the
anditor of mn lic accounts by the commissioner, with his
certificate stating that he delivered a dupheate thereot to the
sheriif or other officer, and the time of the delivery. Each
copy shell be examined by the auditor of publie accounts,
with the book of the preceding vear, and with the tran-
scripts, abstracts or statements from the records required to
be furnished. Ile shall note all errors and omissions, and
transmit a statement to the proper commissioner for the suc-
ceeding year. This copy shall be a gnide for the auditor to
settle by with such sheritf or other officer. It shall be ad-
mitted as evidence in any proceeding for judgment against
such sheriff or officer on account of the taxes with which he
is chargeable.
73. If the duty prescribed by the seventiech section shall
not be performed before the first day of June. or it’ the duty
preseri hed by the seventy-lirst section shall not be performed
before the fifteenth day of June, or if the duty preseribed
by the seventy-second section shall not be performed before
the first day of August. the commissioner tailing to perform
any of these duties, shall, for such fiilure, pay a fine of not
less than one hundred nor more than tive hundred dollars.
And moreover, the auditor of pubhe accounts shall suspend
the payment of his compensation.

i+. The commissioner inay require from the clerk, sherift
(or other officer) and auditor, a receipt or acknowledgement
in writing of the delivery of the said books to them respeec-
tively.

Lon z aaa, 0 a & oe 7
Lees Of COPD SKOPErS,

@o Each cominissioner shall be entitled to the following
foes: For making an entry and assessment under the twenty-
seventh section. of any parecl of land, one dollar for every
such par eel. to be paid by the owner: for making an essess-
ment, when requested by any owner of any part of the Jand,
under the thirtieth section, one dollar and seventy-five cents,
for which the parties amongst whom the land is divided shall
he joitly and severaily liable, except where the commis-
sioner’s proceedings are confirmed by the court: in which
ease the party complaining shall pay the commissioner's fee,
in addition to the cost incurred in consequence of the appli-
eation to the court; fer making an entry transierring lands,
before charged to one person, unto another, one dollar, which
shall be charged to the person to whom the transter Is mare,
and be a eampensation for all the tracts in the commissioner's
district conveyed by tiie same decd; for an entry of any land
according to the thirty ‘fourth and thirty. sixth sections, one
dollar; which shall be charged to the person fer w hom the
entry is made.

Lees, how made out and collected,

16. The commissioners may make ont tickets for their feces,
and place them in the hands of a shernf or other ofiicer, to ke
collected and accounted for in the seme manner that clerks’
tees are collected and aceountcd tor. The said commission-
ers shall be sulsiect to the same venalties as clerks of courts
for issuing tickets wrongfully.

Coinmissioner’s comnenseiion oticr than fees.

ei. Every commissioner of the revenue shall be entitled to
receive, in consideration of lis services, te be paid on or | e-
fore the first day of September, out of the treasury, upon the
Warrant of the auditor of puvsic accounts, & Commission of
two and one-half per cent. on the amount of taxes lawfully
assessed by him on persons, on real and personal property,
income and salaries. within the preceding twelve months.
But where taxes assessed in any district in a county exceed
twenty thousand dollars, the commission allowed on the ex-
cess shall be only one and one-half per cent.; and where the
snid taxes assessed in any district in a town excced sixteen
thousand dollars, the commission allowed on the excess shall
be only one per ecut.

e&. The preceding section shall not have the effect to re-
duce the compensation to each of the commissioners of the
counties of Bath, Carroll and Prinee Wilham, and the corpo-
ration of Danville, below the sum of one hundred and twenty-
five dollars; and each of the ecmmisstoners of the counties
of Grrayson and Giles, and the city of Williamsburg, below
the sum of one hundred dollars; and the allowance to any
commissioner of any county net mentioned in this section,
now existing, or which m: iy be hereafter created, shall, at the
election of the commissioner, be the commissions allowed in
the next preceding section. or a specitic allowance of one
hundred and fiity dollars. Tie auditor of public accounts
shall also pay to the several conimissioners all postage ad-
vanced by them in the transmission of their books, or any
correspondence touching the duties of their office, and a tee
of three cents for each birth and death registered and re-
turned by them.

When compensation suspended,

19, The said compensation hereby allowed to a commis-
stoner shill be denied, unless lie has punctually performed his
duties in reference to listing of births and deaths, to the as-
sessipent of property and licenses, and made all reports re-
quircd, within the time preseribed by law, or can show to the
satisiaction of the auditor of public accounts ao strong and
suiiicient reason for his delay. ln every such case the auditor
may settle with such commissioner tor his services, upon
equitable principles.

Compensation for services omitted by other commissioner.

80. Where, however, any commissioner lists the property
and makes out bgoks for a former year, such compensation
may be allowed him, in addition to what he is entitied to tor
his services during the current year, as he would have re-
ceived in a former year, had he then been appointed, and
perrormed the dives of cominissioner,

si. When one commissioner begins in any vear, and dies
or is removed before the services to be rendered by the com-
missioner in that year are fully pertormed, in consequence
whereof another succeeds him, who completes the same, the
sum to be paid for the whole services of the commissioners
in that year shall be apportioned between the commissioners,
according to the services by them respectively performed.
If, however, in consequence of any failure to deliver up books
and papers which the former had, the latter has to proceed to
take the list of taxable property, and do all that he would
have had to do in case there had been no previous commis-
sioner that year, then he shall receive all the compensation
for the said ‘year.

Redress against erroneous assessments.

82. After the commissioner shall have delivered a copy of
his land book, or the book of personal property, to the sheriff
or collector, no alteration shall be made in either by the com-
missioner, affecting the taxes of that year.

83. But any person assessed with taxes, argrieved by any
entry in either book, may, within two years after the delivery
of snch book to the sheriff or collector, anply for relief to
the court in which the commissioner gave bend and qualitied.
The attorney for the commonwealth shall defend the applica-
tion; and no order made in favor of the applicant shall have
any validity, unless it be stated on the face thereof that such
attorney did defend it; that the commissioner making the
assessment, or his successor, was examined as a witness touch-
ing the application, and the facts proved be certitied.

&4. If the court be satisfied that the applicant is errone-
ously charged on such book with any taxes, and that the
erroneous entry was not caused by reason of the failure or
refusal of the applicant to furnish a list of his property, real
and personal, to the commissioner on oath, as the law requires,
it may order that the assessment be corrected by increasing or
diminishing the amount of taxes. If the assessment exceeds
the proper amount, the court may order that the applicant be
exonerated from the payment of so much as is erroneously
charged, if not already paid; and if paid, that it be refunded
to him; and if the assessment be less than the proper amount,
the court shall order that the applicant pay the proper taxes,
and shall furnish the auditor of public accounts with the new
assessment.

85. An order of exoneration made as aforesaid, dclivered
to the sheriff or collector, shall restrain him from collecting
so much as is thus erroneously charged; or if the same has
already been collected, shall compel lim to refund the money,
if such officer has not already paid it into the treasury; and
either way, when properly endorsed by the applicant, it shall
be a sufficient voucher to entitle the officer toa credit for so
much in his settlement with the auditor of public acconnts.

86. If what was so erroneously charged has been paid into
the treasury, the order of court shall entitle the claimant to
1 warrant on the treasury for the amount thereof, provided
application for the same be made to the auditor of public ac-
counts within one year after the date of such order.

87. If the court shall be of opinion that the error asked to
pe corrected was committed by reason of the nevlect or care-
essness of the commissioner, it may render judgment against
1im for the costs of the application ; and if the erroneous
aniry was made by reason of the failure or refusal of the
person charged to furnish the commissioner with a proper
leseription, exhibition or list, the court shall refuse relief.

Svpersededs authorized,

SS. If trom the statement of facts or other evidenee the
widitor of public accounts shall be of opinion that che order
of court ¢ranting the rearc:s is erroneous, he may advise a
supersedcas, or appeal to the eirenit cour. of the county or
POrpors ation, having Wuisdichon over the county or eorpor:
son.in whick the order was made. Such appeal oO stinerse-
Teas shall be granted as a matter of rislit, and shail be prose-
muted by the attorney for the commonwealth tor such court.
Che circuit court, Gpon the tacts stated, and upon such other
evidence as either party my offer, shell correct, afirm or re-
verse the order of exonecr: ntion, curl shill anake sach order
hereupon for the collection of the taxes or otherwise, as the
‘court may consider proper, The appeal or supersedeas shall
pe thal in a summary wey. without pleadings ino writing.
Yo costs shall be aw wrdedl by the court, or paid by the com-
nonwenlth. about such: peal or sipersede as, unless the court
nats discretion shall ety ‘ Judement tor costs aeainst the com-

missioner Who made the crroneous asscexsmMcnt.

Oirenecs agausé the revente hoes; how prosecuted,

&9. Every commissioner of the revenne shall deliver to the
oreman of every grand jury a statement of all offences against
De revenue laws of this commonwealth (and shall also deliver
copy of such statement to the attorney for the comimon-
vealth) known to hin, tegether with a list of the wituesses
yy Whoin it is expected to prove the offence, and also trans-
Mita copy thereof to the auditor of pablie accounts: and no
commissioner shall draw from the treasury any money, unless
md until he make such report. verified by ailidavit. specity-
ng the offences, and the persons committing the same, or
hat no violations have been discovered by lum.

we Te See yew
woke of recoreray Flies.

90, Any action or motion for the recovery of any fine or
orfelture prescribed by this act. against any commissioner of
he revenue or clerk, may be instituted or made bv the auci-
or of public accounts, in the circuit court of the city of
tichmond, according to the second section of the forty-third
hapter of the Code.

County lecy.

91. The court of any county may make such use of the
commissioner's books required to be filed in the clerk’s office,
s may be necessary to enable such court to raise money by
evy to pay the charges against such county; and if the court
shall furnish the commissioner with a proper blank book in
which to record the names of persons subject to levy. and o%
which the court is authorized to make a levy under the pro-
visions of the filty-third chapter of the Code of eighteen
hundred and sixty, such commissioner shall lst the same
when he takes the list of other taxable subjects, and shall
return such book to such court.

SUBJECTS TAXED WITHOUT BEING LISTED BY A COMMISSIONN
Railroads and canals.

92. Every railroad and canal company shall report ouar-
terly, on the fiiteenth day of March, June, September end
December in each year, to the auditor of public accounts, the
gross earnings of such company received, or realized tl: ough
not received for the transportation of passengers, freight,
rents, and all other business for which charges are mede, or
compensation is demanded or required, during the quarcer of
the year next preceding the first dav of the month in which
such report 1s to be made; and iy’ a tax shall be levied on the
net earnings or the road or canal, such net carninys shall be
reported as aforesaid; and if, instead of a tax on the gross
or net carnines, a tax ‘shall be levied on the passengers and
the amount received or realized for transportation of ireieht,
the report shall be made accordingly. In all cases the report
shall be made so as to give the data upon which the tax levied
by law can be ascertained and assessed. If such road or
canal is only In part within this commonwealth, the report
shall show the entire length or the road or canal : how much
thereof is Invand how much is out of this state, and appor-
tion the earnings received or realized as atoresaid, or the
passengers, as the case may be, according to the length which
the road or canal im this state bears to the whole of the read
or canal, Such report shail be veriticd by the oaths of the
president and the superintendent of transportation, or other
proper officer. The company shall be the eollector for the
state, of the taxes wnich may from time to time be imposed,
and shall, at the time fixed for making said report, pay into
the treasury the taxes imposed thereon by law. Every such
company, upon the payment of such tax, shall be exempt
from taxation on the property of such company, except real
estate, In excess of the quantity a railroad or canal company
may own and have; which excess of real estate shall be
assessed and taxed as other property. Such company failing
to make such report, shall pay a dine of not less than five
hundred dollars, nor inore than five thousand dollars, foy
each failure. Any company having a subordinate board, or
any board managing any part of its works, may, by its by-
laws, create and enforce such personal penalties on the officers
thereof as will secure _Propar reports from such board. A
company failing to make such report as may be required, and
pay the taxes, may tor each quarter be immediately assessed,
under the direction of the auditor of public accounts, by any
person appointed by him for the purpose, at its full cost of
construction; and a tax shall at once be levied on such value
at one-fourth the annual rate levied upon the value of other
property, for the year in which such quarter may be. Such
tax, so levied, shall be collected by any sheriff or collector
to whom the auditor may deliver the assessment, or a copy
thereof. The sheriff or collector may distrain and sell any
personal property of such company, and shall pay the taxes
into the treasury within three months from the time the
assessment, or copy as aforesaid, may be delivered to him.

Lrpress companies.

93. Every express company shall make return to the auditor
-of public accounts, on or before the fifteenth day of March,
June, September and December of each year, of the gross
earnings of such company, on account of any transactions,
profits or charges within the state of Virginia, within the
three months next preceding the first day of’ March, June,
September and December of exch year. If the auditor of
public accounts shall have preseribed a form for such return,
the said report shall be in the form prescribed. If no such
form shall have been prescribed, the report shall be in such
form as will best disclose the onverations of such company.
The report of such company shall he verified by the oaths of
the agents and chief officers of such company. at its prineipal
office in this state. The report shall show the gross earnings
from the receipts and charges of such company for business
done in this state, whether collected in or ont of the state.
Such express company shall be the collector for the state, of
the taxes herein imposed; and shall, on or before the fifteenth
day of March, June, September and December, pay, on the
total earnings so reported, such taxes as many be prescribed.
or a failure to make such report or pay such tax, a penalty
of not less than one thousand nor more than five thousand
dollars shall be imposed upon the company so failing: and
the tax shall be immediately assessed upon the grass earnings
as aforesaid, under the direction of the auditor of public ae-
counts, by any person appointed by him tor the purpose, upon
the best information which such person can obtain; and to
that end may exercise all the powers of a commissioner of
the revenue. For the payment of the tax and of such penalty,
the stockholders and members of such company shall be per-
sonally lable, and Judgment may be rendered. against them,
or any of them, personally, in the circuit court of the city of
Richmond, in the mode pr escribed by law. Such company
gud its oflicers and agents are hereby prohibited trom trans-
porting any goods, wares, merchandise or other articles of
their own, or in which they have an interest, by said com-
pany, and they are hereby prohibited from doin any business
appertaining to the business of a broker or merchant, unless
licensed as broker or merchant. Such principal officer shall
require from the several agents emploved by such company,
a report of their transactions on oath; which report, so sworn
to, shall accompany the report of the chief officer to the
auditor of public accounts. All reports hereafter shall be
made under the provisions and in pursuance of this act. Such
company, its officers and agents, doing business as broker or
merchant, without a license, and for any other violation of
this act, shall forfeit not less than two hundred nor more than
two thousand dollars for each offence; and if the officers and
agents of such company fail or refuse to show what, if any,
goods have been transported over any road by any such com-
pany, or by any officer or agent thereof, such company shall
be held to have been engaged in the business of a broker or
merchant, and the penalty hereby imposed shall be exacted.

Savings banks and insurance companies.

94. Savings banks and insurance companies incorporated
by this state “shal l,in June and December of each year, either
declare a dividend of profits arising out of the operation of
such savings banks and insurance companies, for the six
months ending on the first day of June and December next
preceding, or determine their inability to do so. If a divi-
dend be declared of as much as three per centum of its
capital, as herein defined, the said institution and company
shall cause a tax to be paid into the treasury, and the same
shall be retained from the dividend on which it is payable.
If there be no dividend, or if such dividend be not as much
as three per centum of such capital, as herein defined, then
such institution and such company shall pay into the treasury
a tax on its capital. For this pur pose, the capital stock shall
be held to consist of the value of the assets held as capital
and money deposited. Between the first and fifteenth of
June and December of each year, such institution and com-
pany shall certify, on the oath of its chief accounting officer,
the amount of the dividend declared, if any, and of its eapi-
tal, where no dividend has been declared, and shall pay the
tax imposed into the treasury. The tax hereby imposed on
money deposited in such bank, may be retained by such bank
from the depositors. If any such institution or company fail
to make such report and pay such tax, it shall be hable for
the same, and forfeit not less than five hundred dollars nor
more than two thousand dollars.

Foreign wnsurance companies.

95. Every insurance company not incorporated by this
tate, and doing business therein, shall, in June and December
f each year, make report to the auditor of public accounts,
yn oath, showing the amount of assessments collected and
yremiums receiv ed, and obligations for premiums from such
yusiness, for the six months ending on the first day of June
nd December next preceding, and shall immediately pay the
ax imposed by Jaw on such assessments and premiums into
he treasury. ‘his tax shall be in addition to the license tax
or the privilege of operating in this state. If such company
fail to make sneh report and pay such tax, the company and
each agent shall be hable for the same, and each shall forteit
not less than five hundred dollars nor mere than two thou-
sand dollars,

96. Allacts and parts of acts inconsistent with this act are
hereby repealed,

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