Chap. 5.—An ACT imposing a Tax on Oysters,
Passed March 3, 1866.

I. Be it enacted by the general assembly, That if any
creek, cove or inlet, not exceeding one hundred yards in
breadth at its mouth, makes into the land or lands, the owner
or owners, or other lawful occupant or occupants, shall have
the exclusive right to use said creck, cove or inlet for deposit-
ing, planting, bedding and sowing of oysters and other shell-
fish, although such ereck, cove or inlet: may not be included
in the lines of any patent.

2. Any person who shall take any oysters or other shell-
fish imbedded, planted or sown in accordance with the first
and second sections of this act, or shall carry or attempt to
carry the same away without the permission of the owner or
owners thereof, shall be guilty of a felony, and upon convie-.
tion thereof, shall be confined in the penitentiary for a term
not less than three nor more than five years, at the discretion
of the jury.

3. Any person depositing, planting, bedding or sowing
oysters tor the purpose of sale, and selling the same, shall
pay a tax of two per centum on the amount ‘of his gross sales
of the previous year, ending the first day of February; and
he shall give in to the assessor of his district the amount of
his said gross sales of the previous year, when and in the
same manner he gives in a list of his other taxable property,
and the same shall be entered by the assessor upon his books
in a separate column; and the said tax shall be collected by
the sheriff or collector of the county or corporation as other
taxes are collected. Any person failing to comply with the
provisions of this section shall be fined not less than one
hundred nor more than five hundred dollars.

4. Every person who takes or catches oysters for sale,
shall obtain a license to do so from the clerk of the
county court of his county, in the mode prescribed in the
twenty-fifth section of chapter one hundred and one of the
Code (edition of eighteen hundred and sixty), as amended
and re-enacted by the act entitled an act amending sections
twenty-one, twenty-two, twenty-three, twenty-five, twenty-
seven, thirty, thirty-two, thirty-three and forty-seven of chap-
ter one hundred and one of the Code (edition of eighteen
hundred and sixty), concerning the taking and planting, sell-
ing and buying of oysters. Upon obtaining said license, he
shall present the same to one of the inspectors of the county
appointed under section thirty of said act, who shall endorse
and number the license, and shall number the boat or canoe
belonging to or used by the person obtaining the license, in
accordance with the number of the license.

5. Every person obtaining such license shall pay to the
inspector to whom he presents his license, a tax of four dol-
lars; and the said inspector shall not endorse the license until
said tax is paid.

6. If any person who takes or catches oysters without a
license, obtained and endorsed as prescribed in the two pre-
ceding sections, shall pay a fine of not less than one hundred
dollars nor more than five handred dollars.

7. very captain or officer of a vesse] which shall be em-
ployed in carrying oysters taken in the waters of Virginia,
shall obtain from an inspector a license, for which he shall
pay to said inspector a tax of three dollars per ton for every
ton said vessel may measure, according to the custom house
enrollment or license; and it shall be the duty of every such
captain or officer to have said license framed, and so set or
placed upon the quarter deck or binnacle of his vessel as to
be exposed to the full view of every person who may board
said vessel; which license shall authorize such vessel to carry
away oysters for one year. Every captain or other officer of
a vessel, who shall load or carry away oysters in his vessel
without such license, shall pay a fine of not less than five
hundred nor more than two thousand dollars for each offence.

S Lvery inspector who is hereby authorized to collect the
taxes herein prov ided for, shall, beiore proceeding to perform
the dnties of his office, exccute to the commonwealth a bond
with sufficient security, in asum not less than two thousand
nor more than five thousand dollars, as the court by which
he is appointed shall prescribe, with condition frithfully to
pertorm the duties of his oflice, and to pay into the Creasy,
betore the fifteenth day of the months of October, February
and June of each vear, all taxes received by him ‘under this
‘act. Said bond shall be taken before the county court of his
monty, and when approved by the court, shall be forwarded
to the anditor of publie accounts by the clerk of the court.

9. The said inspectors shall keep a regular account of all
licenses granted by the clerk of the county court and pre-
sented to him, and of all licenses granted by him, and the
taxes received by him, and shall make a return thereof, on

oath, to the auditor of public accounts in the months of
October, February and June, and shall pay the amount of
eaid taxes into the treasury on or before the fifteenth day of
said inonths, respectively; and on the amount of the taxes
paid in by the time prescribed, the auditor shall allow to him
a compensation of ten per centam; but if not paid in until
after that day, he shall be allow ed not more than five per

centum upon the amount, in the discretion of the auditor.

10. The clerk of the ecurt shall return to the auditor by
the first day of the months of October, February and June,
astatement of the licenses granted by the court, and the
names of the persons to whom granted.

11. The provisions of chapter one hundred and one of the
Code (edition of eighteen hundred and sixty), as amended
by the act entitled an act amendins sections twenty-one,
twenty-two, twenty-three, twenty-live, twenty-seven, thirty,
thirty-two, thirty-three, forty-seven, chapter oc hundred and
one of the Code (edition of cichtcen hundred and sixty),
concerning the taking and planting, selling and buying of
oysters, shall be applied to the officers and other persons
mentioned in this act, so far as the same are not inconsistent
with this act. And the remedies on behalf of the common-
wealth, provided in the act entitled an act tor the assessment
of persons, property, Incomes and s ealaries, passed February
fifteenth, eighteen hundred and sixty-six, and of the act enti-
tled an act amending the thirty-ei¢hth chapter of the Code
(edition of cightcen hundred and sixty), passed February
thirteenth, eighteen hnndred and sixty-six, shall be extended
to this act; and for the failure of any officer or person to
perform any duty herem = preseribed, tor which no specific
penalty is provided in this act, such officer or person shall be
inble to pay a fine of not less than one hundred nor more
than one thousand dollars.

12. To enable the inspector to carry into effect the pro-
visions of this act, he may attach the vessel and appur-
tenances of any captain or officer failing or refusing to obtain
the license and pay the tax herein provided for; and in the
execution of such attachment, the said inspector may summon
the powers of the county, and is hereby invested with all the
power and duties ‘of a sheriif tor the collection of other
taxes.

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

Chap. 5.—An ACT imposing a Tax on Oysters,
Passed March 3, 1866.

I. Be it enacted by the general assembly, That if any
creek, cove or inlet, not exceeding one hundred yards in
breadth at its mouth, makes into the land or lands, the owner
or owners, or other lawful occupant or occupants, shall have
the exclusive right to use said creck, cove or inlet for deposit-
ing, planting, bedding and sowing of oysters and other shell-
fish, although such ereck, cove or inlet: may not be included
in the lines of any patent.

2. Any person who shall take any oysters or other shell-
fish imbedded, planted or sown in accordance with the first
and second sections of this act, or shall carry or attempt to
carry the same away without the permission of the owner or
owners thereof, shall be guilty of a felony, and upon convie-.
tion thereof, shall be confined in the penitentiary for a term
not less than three nor more than five years, at the discretion
of the jury.

3. Any person depositing, planting, bedding or sowing
oysters tor the purpose of sale, and selling the same, shall
pay a tax of two per centum on the amount ‘of his gross sales
of the previous year, ending the first day of February; and
he shall give in to the assessor of his district the amount of
his said gross sales of the previous year, when and in the
same manner he gives in a list of his other taxable property,
and the same shall be entered by the assessor upon his books
in a separate column; and the said tax shall be collected by
the sheriff or collector of the county or corporation as other
taxes are collected. Any person failing to comply with the
provisions of this section shall be fined not less than one
hundred nor more than five hundred dollars.

4. Every person who takes or catches oysters for sale,
shall obtain a license to do so from the clerk of the
county court of his county, in the mode prescribed in the
twenty-fifth section of chapter one hundred and one of the
Code (edition of eighteen hundred and sixty), as amended
and re-enacted by the act entitled an act amending sections
twenty-one, twenty-two, twenty-three, twenty-five, twenty-
seven, thirty, thirty-two, thirty-three and forty-seven of chap-
ter one hundred and one of the Code (edition of eighteen
hundred and sixty), concerning the taking and planting, sell-
ing and buying of oysters. Upon obtaining said license, he
shall present the same to one of the inspectors of the county
appointed under section thirty of said act, who shall endorse
and number the license, and shall number the boat or canoe
belonging to or used by the person obtaining the license, in
accordance with the number of the license.

5. Every person obtaining such license shall pay to the
inspector to whom he presents his license, a tax of four dol-
lars; and the said inspector shall not endorse the license until
said tax is paid.

6. If any person who takes or catches oysters without a
license, obtained and endorsed as prescribed in the two pre-
ceding sections, shall pay a fine of not less than one hundred
dollars nor more than five handred dollars.

7. very captain or officer of a vesse] which shall be em-
ployed in carrying oysters taken in the waters of Virginia,
shall obtain from an inspector a license, for which he shall
pay to said inspector a tax of three dollars per ton for every
ton said vessel may measure, according to the custom house
enrollment or license; and it shall be the duty of every such
captain or officer to have said license framed, and so set or
placed upon the quarter deck or binnacle of his vessel as to
be exposed to the full view of every person who may board
said vessel; which license shall authorize such vessel to carry
away oysters for one year. Every captain or other officer of
a vessel, who shall load or carry away oysters in his vessel
without such license, shall pay a fine of not less than five
hundred nor more than two thousand dollars for each offence.

S Lvery inspector who is hereby authorized to collect the
taxes herein prov ided for, shall, beiore proceeding to perform
the dnties of his office, exccute to the commonwealth a bond
with sufficient security, in asum not less than two thousand
nor more than five thousand dollars, as the court by which
he is appointed shall prescribe, with condition frithfully to
pertorm the duties of his oflice, and to pay into the Creasy,
betore the fifteenth day of the months of October, February
and June of each vear, all taxes received by him ‘under this
‘act. Said bond shall be taken before the county court of his
monty, and when approved by the court, shall be forwarded
to the anditor of publie accounts by the clerk of the court.

9. The said inspectors shall keep a regular account of all
licenses granted by the clerk of the county court and pre-
sented to him, and of all licenses granted by him, and the
taxes received by him, and shall make a return thereof, on

oath, to the auditor of public accounts in the months of
October, February and June, and shall pay the amount of
eaid taxes into the treasury on or before the fifteenth day of
said inonths, respectively; and on the amount of the taxes
paid in by the time prescribed, the auditor shall allow to him
a compensation of ten per centam; but if not paid in until
after that day, he shall be allow ed not more than five per

centum upon the amount, in the discretion of the auditor.

10. The clerk of the ecurt shall return to the auditor by
the first day of the months of October, February and June,
astatement of the licenses granted by the court, and the
names of the persons to whom granted.

11. The provisions of chapter one hundred and one of the
Code (edition of eighteen hundred and sixty), as amended
by the act entitled an act amendins sections twenty-one,
twenty-two, twenty-three, twenty-live, twenty-seven, thirty,
thirty-two, thirty-three, forty-seven, chapter oc hundred and
one of the Code (edition of cichtcen hundred and sixty),
concerning the taking and planting, selling and buying of
oysters, shall be applied to the officers and other persons
mentioned in this act, so far as the same are not inconsistent
with this act. And the remedies on behalf of the common-
wealth, provided in the act entitled an act tor the assessment
of persons, property, Incomes and s ealaries, passed February
fifteenth, eighteen hundred and sixty-six, and of the act enti-
tled an act amending the thirty-ei¢hth chapter of the Code
(edition of cightcen hundred and sixty), passed February
thirteenth, eighteen hnndred and sixty-six, shall be extended
to this act; and for the failure of any officer or person to
perform any duty herem = preseribed, tor which no specific
penalty is provided in this act, such officer or person shall be
inble to pay a fine of not less than one hundred nor more
than one thousand dollars.

12. To enable the inspector to carry into effect the pro-
visions of this act, he may attach the vessel and appur-
tenances of any captain or officer failing or refusing to obtain
the license and pay the tax herein provided for; and in the
execution of such attachment, the said inspector may summon
the powers of the county, and is hereby invested with all the
power and duties ‘of a sheriif tor the collection of other
taxes.

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