Chap. 298.—An ACT authorizing the Board of Public Works to sell the
State’s interest in the Dismal Swamp Canal Company.

Passed March 2, 1867.

Whereas the canal of the-Dismal Swamp canal company,
in consequence of thé late war and from other causes, has
been much injured; and whereas there is no prospect of the
said canal being put into a navigable condition within any
reasonable time, and no prospect of the state recelving any
revenue from the said canal: Therefore,

1. Be it enacted by the general assembly, That the Board
of public works be and they are hereby authorized, in their
discretion, to sell, either publicly or privately, and upon such
terms as to them shall seem best, the interest of the state of
Virginia in the Dismal Swamp canal company: provided that
the proceeds of any such sale be applied in liquidation of the
public debt. .

2. This act shall be in force from its passage.
Chap. 298.—An ACT for ‘the Assessment of Taxes on Persons, Proper Ly,
_ Income and Salaries.

Passed March 2, 1867.

Be it enacted by the gesreral 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:

Nogf commissioners ; term of office ; residence; districts, how changeds

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, Frederick, Giles, Grayson, Halifax, Han-
over, Henrico, Henry, Lee, Louisa, Mecklenburg, Montgo-
mery, Nansemond, Norfolk, Patrick, Prince William, Rock-
bridge, Russell, Scott, Shenandoah, Smyth, Southampton,
Spotsylvania, Sussex, Tazewell, ‘Washington 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 inohester : which said commissioners shall
be elected, give bond and qualified, as prescribed by law.

2. The term of office 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 cor porations i in which there may
be more than one commissioner, each shall be for a certain
district, which the eourt of the county or corporation shall
designate by number. The bounds of each district shall also
be laid off and described by an order of such court, and may
at any time be changed by such court.
4. Every person elected commissioner shall, within sixty
days thereafter, and before entering upon the duties of his
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 In a penalty of five thou-
sand dollars, conditioned for the faithful performance of the
duties of his office, which Qond shall be made payable to the
commonwealth of Virgini#; and after being acknowledged
in open court, shall be entered of record in such court. If
any commaissioner 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 election. The qualification, unless to fill a vacancy of part
of the term of his predecessor, sha not be construed to in-
vegt 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 tq fill a vacancy, the com-
missioner shall qualify‘within thirty days after the day of
election. * 6

Clerks to send copies of bonds to auditor.

). Within ten days 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 acknowledgment
of said bond, to the auditor of public accounts. If any clerk
shall fail to perform this duty, a fine shall be imposed on him
of not less than fifty dollars nor more than one hundred dol-
lars, and a like fine 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 jurisdiction.

6, The jurisdiction, powers and duties of a commissioner
shall pot 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 commissioner.

7. A commissioner, unable from sickness or other cause to
perform the duties of his office, 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 liable for the faithful performance of such duties.
Communications from auditor to commisioners and the courts.

8. 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. If 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 office, shall be defrayed out
of the treasur y

9. The auditor of public accounts shall communicate any
instances of the misconduct or neglect of any commissioner,
or any evidence of his incapacity, furnished by anything in
the auditor’s office, or otherwise, in a letter to the clerk of
the court of the county or corporation wherein such commis-
sioner 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. Uponany complaint being made.of a commissioner by
such letter or otherwise, or whenever the court is satisfied
that there has been neglect of duty, or that a commissioner
is incapable of per for ming 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 summons 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 before 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 | elpetion 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
forfeit one hundred dollars.

12. The auditor, upon being informed that any such official
books or papers cannot be obtained, may authorize the com-
missioner to procure substitutes 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
services.

. 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 be
changed except to allow the addition of the value of im-
provements, or a total or partial deduction of the value of
such improvements.

feal estate exempt from taxation; exception.

14. All real estate used for the erection of churches or for
divine worship, and for a parsonage or for a public library,
not exceeding the quantity allowed by law to be held for such
purpose; public burying grounds, appropriated and not for
sale; or real estate belonging to any county, city or town,
and used for public or charitable purposes, and not held or
leased out for profit; or belonging to incorporated colleges
and academies, and to free schools and theological seminaries,
and used for college or school purposes; or to the University
of Virginia; to the Virginia military institute; to the insti-
tution for the education of the deaf and dumb and the
blind; to the lunatic asylums; to orphan asylums; to the
ladies Mount Vernon association; exclusively to the com-
monwealth; armories belonging to military organizations
organized by the laws of this state, and used exclusively tor
military purposes; and all such estate used exclusively for
the safe 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 exempt 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 hereinbe-
fore provided.

When a commisstoner shall commence his assessment.

15. Each 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.

What a commissioner shall do before making out his land book.
16. Each commissioner, before making out his land book,

(and when he takes the list of taxable personal property),
shall carry with him the last land book that may be had, and
the entry of lands charged to any person resident or having
an agent within his district, shall be shown to such person, or
his agent, who shall be required to stéte on.oath whether the
same be correctly entered; whether any part thereof ought
to be transferred to any- “other person, and if so, to whom,
and the nature of the evidence to authorize such transfer ;
also, to state whether any other land within the district ought
to be charged to such resident or non-resident, and to de-
scribe the same, as well as to give a description of any of the
lands charged to such resident or non- resident, which may
not be correctly entered. And the commissioner, upon ob-
taining such information, shall verify the same by the records
of his county or corporation, and if the same be found cor-
rect, he shall change the entries in his land book accordingly.
Any such resident or agent failing to comply with such re-
quisition, shall forfeit fifty dollars. Any commissioner fail-
ing to comply with this section, shall forfeit one hundred
dollars.

Lists furnished by clerks and register to commissioner,

17. The clerk of the court of every county and corpora-
tion, shall annually, on or before the fifteenth day of January,
make out a list of all deeds for 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 re-
cord 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 and grantees, the quantity of the land
conveyed, the specified 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 judgments 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 stat ts 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 devisee, and a description
of the land devised.

19. Every 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 expira-
tion 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 dol-
lars.

20. If any estate ofta 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.

21. 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 aforesaid, for
lands therein. The register shall direct every such abstract,
other than that for the auditor, to the commissioner of the
revenue for the proper county or corporation; and where, in
any county, there are more commissioners than one, the re-
gister shall direct a 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 after the expiration of the said two
years; and the register shall pay the postage and receive
credit therefor in his settlement with the auditor.

22. Any person 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 land book.

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

What 1s to be shown in the table of tracts of land.

24, In the table of tracts of land, the commissioner shall
enter each tract separately, and shall set forth, in as many
separate columns as may be necessary, the name of the person
who by himself or his tenant has the freehold in possession,
his place of residence, the nature of his estate, whether in fee
or for life, 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, mountains or
other places, on or near which it lies, the distance dnd bear-
ing from the courthouse, the value of the land per acre, in-
cluding buildings, the value of the lands and buildings, 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 land, where this is
known, with a note and explanation of any alteration made,
showing why and upon what authority it was made.

What is to be shown in 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 es-
tate, as in the table of -tracts of land. 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 description, where the
person does not own the whole lot, of the part which he
owns, the value of the buildings on the lot, the value of the
lot, including buildings, the amount of tax at the legal rate,
and like notice of the source of the title and explanation of
alterations, as in the table of tracts of land.

What changes in commissioner's land book shall be made.

26. Such changes as may happen within the district of any
commissioner, shall be noted by’him in his land book; and
for each failure to make explanatory notes of such changes,
and showing why and upon what authority such change was
made, the commissioner shall forfeit not less than twenty
dollars nor more than one hundred dollars, and in addition
thereto may have his pay suspended until such notes are so
made.

27.. He shall enter in the said book.and assess the value of
all lands in his district, appearing by the register’s abstract

to have been granted. If he shall fail to enter any grant
(mentioned in the register’s abstract) on the first land book
ntade out after the abstract shall have been received by him,
he shall for such failure forfeit twenty dollars to the com-
monwealth, and a like sum to the grantee, which shall be
recoverable in a separate proceeding.

28. Real estate purchased for the commonwealth, at a sale
for taxes, shall not be thereafter entered in the said book, but
the auditor shall. keep a register thereof. When, however,
any real estate so purchased appears by the auditor's certifi-
cate to have been redeemed, the same-shall be replaced in
said book, in the name of the former owner or his grantee.
When real estate is sold for taxes to individuals, the com-
missioner shall note on his land book the number of acres so
sold, and to whom, but shall continue the whole tract of land
upon his land book inthe name of the former owner, until
the purchaser obtains a deed therefor.

29. ‘The lands appearing on the lists or statements men-
tioned in the seventeenth, eighteenth and twenty-first sec-
tions of this act, shall be transferred accordingly on the land
book, and charged to the person to whom the transfer 18
made or the grant has issued.

30. 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 amongst
the several parcels, having regard to the value of each parcel,
compared with that of the whole tractor lot, and the tax
upon the whole shall be apportiohed accordingly, aniongst
the owners of the different parcels. If any person interested
shall be dissatisfied with such apportionment, he may apply
to the commissioner to make a reassessment, and the com-
missioner shall make the same according to the best of his
skill and judgment. Any person feeling himself aggrieved
by any such reassessment, may apply to the court of the
county or corporation to review the commissioner’s decision,
which court may affirm 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 application shall
be nade to the court to review the commissioner’s decision.

31. If the surface of land is held by one person, the
minerals, mineral water or oil under the surface be held by
deed in fee simple by another, the commissioner shall de-
termine the relative value of each, and shall assess the re-
spective owners with the value of their respective interests;
but if minerals, mineral water or oil are being mined or worked,
they shall not be assessed with taxes under the provisions of
this section. If the surface 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 land, exclusive of the mine-
rals, mineral water or oil, by reference to the assessed value
of contiguous lands for agricultural purposes, and assess the
same at such ascertained value. The commissioner of the
revenue shall make the assessment under the provision of the
act entitled an act providing for the reassessment of lands
throughout the commonwealth, passed March tenth, eighteen
hundred and fifty-stx.

32. Every commissioner, in making out his land 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, except in cases arising un-
der 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 such heirs. When 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 thereof. While it continues charged to the estate, the
personal property shall be liable for the tax on all so charged,
and subject to distress or other lawful 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.
34. 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 Jand to the
proper commissioner, who shall enter 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.

85. Land lying partly in one county and partly in another,
shall be entered by the commissioner of the county in which
the greater part lies; but the entry and payment of, taxes in
the county where any part thereof is situated, shall, for such
time, be a discharge otf 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 enclosur es, as in other cases.

36. Where land, which dies partly in one county and partly
in another, is assessed i 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 count
wherein the whole was before assessed, who shall strike the
part so conveyed from his Jand book.

37. When the commissioner shall ascertain that there is
any patented land in his district which has not before been
entered on his book, or after 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 reassessment of the value thereof, he shall proceed to
make such assessment, to the best of his judgment, by refer-
etice to the assessed value of contiguous lands similarly situ-
ated, 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 before entered in such book, from the year eighteen
hundred and thirty-two, inclusive, if the patent emenated be-
fore that time; and if it did not, then from the date of the
patent, together with the lawful interest on each year’s tax.
Any commissioner failing to make any such entry and assess-
ment, shall forfeit twenty dollars.

38. The preceding section shall not, however, be construed
to subject a bona fide purehaser 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-
ghany 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.
39. 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 annum 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 finished or not, at the same
value as if they were finished upon the plan on which they
were designed. —

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

42, When from natural decay or other cause, any building
and enclosure as aforesaid, which may have been assessed,
shall be either wholly destroyed or reduced in value below
one hundred dollars, the commissioner shall deduct from the
charge against the owner, the value at which such buildings
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 as-
sess the said buildings in their present condition and reduce
the charge for the buildings in their present condition to the
amount so assessed.

How machinery in manufacturing and other mills charged.

43. The commissioner, in assessing the value of machinery
and other fixtures’ to real estate in manufacturing or other
similar establishments, shall ascertain the value of all such
machinery and fixtures attached thereto, and include the ag-
gregate value thereof as improvements on real estate, in the
same manner and to the same effect as in the case of buildings
and enclosures added to real estate under the provisions of
this act: provided, however, that if the machinery aforesaid,
shall be used in the business of mining or manufacturing, ac-
cording to the thirty-first section of this act, the machinery
so used, shall be assessed and taxed as the property of the
person owning the mineral title. For 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
ailure.
44, All male persons over twenty-one years of age, all per-
sonal estate within this commonwealth, and the moneys and
credits of persons residing therein, whether such moneys and
credits, as distinguished from other personal estate and as de-
fined in this act, be in or out of this commonwealth, (except
such personal estate, moneys and credits as are expressly exe
empted by law, or are otherwise taxed by this act), shall be
entered on the commissioner’s personal property book, and
be subject to equal and uniform taxation.

What personal property 1s exempt from taxation.

45. All personal property described 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-
monweaith. : 7

The household 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 and academies, and to free schools and theolo-
gical seminaries, and used for college or school purposes, or
belonging to public libraries, 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-
cation of the deaf and dumb and the blind; and to thé lu-
natic asylums.

All personal property belonging to churches, religious
societies, or to orphan asylums or other charitable institu-
tions, or held by a county or corporation for the use of the

oor.

All fire engines or other implements for the extinguish-
ment of fires. | | ,

All books, family portraits, pictures and the wearing appa-
rel of every person and family, except watches and jewelry.

All agricultural productions of this state in the hands of
the producer.

All mineral productions of this state in the hands of the

roducer or miner. |

All felled wood or timber in the hands of the person own-
ing, renting or leasing the land, where the same was grown.

All farming implements actually used for farming purposes,
except road wagons or wagons used principally for other
than farming purposes.

All mechanics’ tools used oma farm, and the tools 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 prosecuting such licensed trade or busi-
ness, and created in the course of such trade or business.
But nothing herein shall 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 assessment,
whether a new bond or security has been taken for such debt
or liability or not. On the first day of February of each
year, when such claims or bonds become the subject of taxa-
tion, the person to whom they are owing may deduct there-
from the amount owing from such person to others, and the
residue shall be the subject of taxation in the mode pre-
scribed by first clause of section fifty-nine. )

Construction of the revenue laws.

46. In the construction of the laws for the assessment and
collection of taxes, the rules of decision prescribed 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 legislature; and in addition to the rules of
construction therein prescribed, the word “moneys” shall be
construed to mean not only gold, silver and copper coins, but
bullion and all notes used as acurrency. The word “credits”
shall be construed to mean all solvent debts, claims or de-
mands 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 consti-
tuting capital employed in business out of this state, by him-
self, his agent or other person: for 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 sheriff or collector. It shall be his duty to call on
every person in his district required by law to give a list of
property, money, credits or other subjects of taxation, and
the value thereof, for a list thereof. Upon neglect or refusal
to give such list, in order to obtain the same, he may apply
to any officer of this state, or to any officer or agent of a
company or firm, or to any person having knowledge thereof,
or interested therein. 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 suck questions as he may ask him
in relation to any matter about which the commissioner is
anthorized to enquire; and if the same be the person assessed
with taxes’on the property, the oath shall be as prestribed in
the fiftieth section of this act. A commissioner failing to
administer the oath required, shall forfeit fifty dollars.

What personal property to be listed for taxation; who to list the
same; when and how.

48. The commissioner shall ascertain from 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
each year, all male persons over the age of twenty-one years,
personal property and the value thereof, and subjects of taxa-
tion in his district on that day, or which may be found therein
prior to the day on which he may deliver his book to the
sheriff 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 guar-
dian, dt 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.guardian,
father nor mother, it shall be listed by and taxed tq the per-
son in possession. If the property is the separate property
of a married woman, 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 listed
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 is 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 by and taxed to the company or firm. If the
property belong to a corporation, which property is not
otherwise taxed, it shall be listed and taxed to the corpora-
tion by the principal accounting officer, and at the principal
place of business of such corporation; but if not so listed, it
shall be listed and taxed in the place where the property 1s.
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 re-
ceiver or commissioner. If the property consists of ‘money
or other thing deposited to the credit 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 js. If the property is not
situated in the county or corporation in which the owner re-
sides, such owner shall nevertheless fist the same in the county
or corporation of his residence; but such property may also
be* listed and taxed to the person in whose possession the
same is; but if it appear by the certificate of the commis-
sioner 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. 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 afl 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. If any person, subject to tax-
ation on personai 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 fifty dollars
for each failure; and if by reason of such refusal or failure to
swear to the list of such property, as he is by law required to
list, and the commissioner resort to gther evidence to make
the assessment, and such person so assessed be aggrieved by
an erroneous entry, he shall not, after such failure or refusal,
and the assessment made by reason thereof, be exonerated
from such erroneous assessment, by order of court. -

50. The commissioner: shall make a particular report on
oath to the couft of his county or corporation, of all his pro-
perty subject to taxes, showing the whole amount chargeable
to him therefor. He shall enter the same in his books, with
taxés charged thereon, in like manner as to any other per-
son. For failing to perform any duty required by this sec-
tion, he shall forfeit one hundred dollars.

When forms shall be furnished to tax. payers.

51. The commissioner shall furnish, or cause to be fur-
nished to each person, forms for lists or valuations, and such
person shall, within ten days thereafter, make out and deliver
to the commissioner, or deposit with the clerk of the county
or corporation court, statements of all personal estate,
moneys, 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. The number of forms
deemed necessary for each commissioner shall be turnished
by the auditor of public accounts to such commissioner.
The person who receives such form shall annex, in pursuance
thereof, valuations of the property required to be listed, and
shall take and subscribe an oath, to be appended to such
statement, to the followipg effect, viz:

“T do’ solemnly swear (or affirm) that to the best of my
knowledge and belief, tlfe annexed statements contain accu-
rate, full and complete lists ofall personal estate, moneys,
credits and capital, whether the same are in or out of “the
state, which I am required to list, and of all subjects and
persons on account of which I am 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 required oath printed on the
back, which said oath shall be taken before the commissioner,
or some other person authorized to admimster oaths; and it
shall be signed by the tax payer; and where the person gives
in the list for another, he shall make and sign the oath as if
he were acting for himself, and the lists so taken shall be
filed with the clerk of the county court; and he shall exam-
ine the books to ascertain that they.are so filed.

52. Stich oath may be administered by the commissioner
or any other officer authorized by law to administer an oath;
and if any person be absent from his residence at the time
the commissioner calls, (and there be no person on the pre-
mises authorized to act for such person), the commissioner
may leave or cause to be left for such person at his residence,
with some white person 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 statement aforesaid,
with the form of the oath aforesaid appended thereto; and
it shall be the duty of such person, within ten days there-
after, to make out and deliver to the commissioner, or de-
posit with the clerk as aforesaid, such lists, with the valua-
tions of property annexed, verified by affidavit, as are here-
inbefore required. ,

53. 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 thereof;
and where it is practicable, the commissioner shall read over
the list with the valuations annexed, to the person from whom
it 18 obtained, or on whose information it 1s made out, and it
shall be corrected, if necessary. If any person shall consider
himself aggrieved by the valuation of the commissioner, such
person and the commissioner shall respectively choose two
discreet voters, to whom shall be referred the matters in con-
troversy; and their decision, or that of an umpire chosen be-
tween 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 2 fine of not less than twenty nor more than one hun-
dred dollars. |
Commissioner's personal property book ; how made out ; what to contain.

53. 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 ac-
counts, and. it shall be so arranged that the commissioner
may set forth, in as many separate columns as may be neces-
sary to show the persons chargeable with taxes, alphabeti-
cally arranged, and opposite thereto, the several subjects of
taxation, and the values of each; and in a separate column,
opposite 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 fol-
lows, to wit:

ScuEDuLE A. -

56. The classifications and numbers under schedule A
shall be as follows, to wit:

Capitation tax on persons.

First—The number of white male inhabitants who have
attained the age of twenty-one years, not exonerated from
taxation by or der 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. In entering the names of
male negroes, the commissioner shall state in 1 whose employ-
ment such negroes may be, if employed; or shall otherwise
describe his residence or employment so as to enable the
officer collecting the taxes to identify the negro thus entered
on the book of the commissioner.

ScHEDULE B.

57. The classifications and anmbirs under schedule B shall
be as follows, to wit: .

Personal estate.

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

Second—The number of cattle, and the value thereof.

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

Fourth—The number of hogs, and the value thereof.

Tifth—The aggregate number and value of all pleasure
carriages, stage coaches, wagons subject to taxation, elliptic
spring wagons, carryalls, gigs, 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.

Eighth—The aggregate number and value of piano fortes,
melodeons, harps, organs and. musical instruments of all
kinds.

N inth—The ageregate value of all household and kitchen
furniture.

Tenth_—The aggregate value of gold and silver plate,
plated ware and jewelry, not including such as are embraced
in any other number of this schedule, nor such gold and
silver plate, plated ware and jewelry, watches, clocks, piano
fortes, melodepfis and harps kept in any store or place of

manufacture 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,
legal or constructive, of a purchaser; but there shall be ex-
empted a quantity sufficient for the subsistence of the family
of such purchaser, if he is not a producer of such agricultural
products: provided such produce was purchased for 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 tackle, 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 is made, in the waters of Virginia.

ScHEDULE 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 in his district
the value of capital, including moneys, credits or other
thing remaining invested, whether said investment was made
originally in this or any other state or countr y, loaned, used
or employed in business out of this state, by himself, his
agent or other person for him.

“Second—He shall ascertain the value of all capital of in-
corporated 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.

Third—He shall ascertain from each person in his district
the amount of capital invested, used or employed in 4ny trade
or business for which no license is required. Moneys and
credits actually and actively used and employed in carrying
on the “trade or business, shall be held to be capital in such
trade or business, and shall not be taxed otherwise than as

such capital ; but real estate shall not be listed as such capi-
tal, but shall be assessed and taxed as other specific property ;
but nothing herein shall be held to exclude trom taxation any
property which is the subject of such business.

Jourth—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 areceiver or commissioner, in pursuance of
any order, judgment or decree of any court.

Fitth—He shall ascertain the amount of any money, and
the value of any personal estate or credits deposited to the
credit of any suit, and not in the hands of a Seceiver.

Sixth—He shall ascertain the value of all toll bridges and
ferries, by reference to the’ yearly rent which may be paid
ther efor, if rented; if not rented, then the same may be as-
certained by valuation, or from the yearly value.

ScuEDULE D.

59. The classifications and numbers under schedule D shall
be as follows, to wit:

Income.
Income from interest or profits on public and other bonds, &e.

First—He shall ascertain from each person in his district
the amount of income from interest or profits which have
been received, or might have been received within the year
next preceding the first day of February in each year, arising
from bofids 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 from
residents in this state, or any other state or country.

Iucome from interest or profits from dividends of companies incor po-
rated by this state.

Second—He shall ascertain from each person in his district
the amount of income from interest or profits 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 incorporated by this state, which do not pay taxes
thereon into the treasury.

Income from interest or profits from dividends of compantes or busi-
ness chartered or conducted out, of this state.

Third*He shall ascertain from each person in his district
the amount of income from interest or profits which have
been received within the year next preceding the first day of
February in each year, arising trom dividends decfared by
banks and companies incorporated elsewhere than by or
within the state of Virginia, or from prolits arjsing trom:
business of any kind conducted out of this state, whether
chartered or not, and whether operating exclusively within
or without the same, or partly within and partly without the
same.

Income from licensed business.

Fourth—He 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 ye
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 from a business upon which
a license tax was imposed for that year, based upon the sales,
receipts or profits of the year. |

, Income Jrom 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 use of
money by such person, for his own benefit or that of another,
by buying and selling cattle, horses or other property; by the
exchange of real or personal property; by buying and selling,
or by the exchange of bonds, public or private, or other evi-
dences 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 office.

Sixth—He shall ascertain from each person in his district,
the amount of his income from all fees of office, accruing
therein within the year ending on the first day of February
of each year, exceeding five hundred dollars, which are against
solvent persons, and have been or can be received: but this
section shall not be construed to require the commissioneg to
assess and list any income or property on which the taxes,
have been otherwise reported according to law and paid into
the treasury.

ScnEeDuLeE E.

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

Salaries.

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 re-
ceived during said year, in consideration of the discharge of
any office or employment in the service of the United States,
or of this or any other state, or in consideration of the dis-
charge of any office or employment in the service of any
company, firm or person, except where the service is exclu-
sively 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 payg-
Me at the treasury, as exceeds one thousand dollars, shall be
deducted 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 au-
ditor shall deduct all indebtedhess of any officer to the state.
All other fees or compensation of such officer shall be as-
sessed and taxed by the commissioner without any exemption.

False lists; penalty and proceedings.

61. If any person shall knowingly render a false list of
personal property, choses in action, moneys, credits, capital,
income, salary, or other subject of taxation, as described in
the several schedules of this act, and shall swear to such list,
it shall be the duty of the attorney for the commonwealth,
upon his own knowledge, or upon information furnished him
by any revenue officer of the state, or any other person un-
der oath, to tile a petition in the circuit court of the county
or corporation wherein the list was taken, setting forth the
total or partial omissions in his list, or the values therein, an-
nexed’ to specified subjects of taxation, and asking the court
to summon the person or persons giving the list, to answer
the petition. Upon the summons being duly executed accord-
ing to lajv, the court shall impannel a jury to try the allega-
tions of the petition; and if.a verdict be rendered establish-
ing the false list, the court on its chancery side shall proceed,
under rules usual in chancery, to decree that all the estate or
partially omitted subjects of taxation above the amount, quan-
tity or value specified, be confiscated to the state, and be col-
leoged and paid into the treasury, as such court may direct ;
and any commonwealth’s attorney failing to perform the du-
ties required of him by this section, shall be fined in a penalty
not exceeding one hundred dollars.

Rules both as to land book and book of personal property.

62. The commissioner shall add up the columns of figures
on each page, so as to show at the bottom of each the total
aggregate of each column, and number of persons and arti-
cles subject to taxation, with the amount of the public tax
due on everything contaimed in such page; and at the end of
each book he shall enter the sums from the bottoms of the
respective pages, 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 tax.

# | .

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
deduct the amount omitted to be charged or extended from
the compensation of the commissioner.

Books 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-six, or
from any other cause, no book was made aut of the land tax,
or the tax on “personal property for that year, the commis-
sioner of such district shall proceed to make out books for
that year, according to the rate of tax which then existed, as
well as books for the current year. The like proceedings
shall be had with and under the books of the year eighteen
hundred and sixty-six, as with those of the current year, and
the sums therein char ged shall be collected and accounted
for in like manner.

Omitted taxes; how assessed.

65. If a commissioner shall ascertain that any person, or
any real or personal property, or income or salary, has not
been assessed for taxation for the year eighteen hundred and
sixty-five, or any subsequent year, 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 be 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 centum per an-
num. Where the same was omitted by no fault of the per-
son chargeable with the taxes, no interest shall be charged.

Penalties on commissioners.

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 endl book,
shall make three copies thereof. At the foot of éach copy he
shall make and subscribe an oath to the following effect: “TI,
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 knowledge and
ability, pursued the laws prescribing the duties of a commis-
sioner of the revenue, and that I have faithfully discharged
the duties required of me in assessing new entries of and
improvements upon tracts of land and lots, and injuries to
buildings thereon, and have made all gprrections in said 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 administer oaths) for the
county (or corporation) of , on the day of ”

Commissioner's oath to property book.

68. The commissioner in like manner, after completing his
personal property book, shall make three copies thereof. At
the foot of each copy he shall make and subscrfbe an oath to
the following effect: “I, A B, commissioner of the revenue
(in 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 knowledge and ability, pursued the laws prescribing the
duties of a commissioner of the revenue; that in every case
the list of each person was rendered on oath, except those
noted by me as having failed or refused to take an oath or
affirmation. 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 corpora-
tion) of on the day of ” Oe

69. The original of: each book shall be retained by the
commissioner so long as he continues in office, and. then be
delivered to his successor. If he fail herein, or if he fail to
make the copies 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 eorporation, 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 from the clerk, at the
charge of any person desiring the same. |

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

72. The other copy of each shall be transmitted to the au-
ditor of public accounts by the commissioner, with his cer-
tificate, stating that he delivered a duplicate thereof to the
sheriff or other officer, and the time of the delivery. Each
copy shall be examined by the auditor of public accounts,
with the book of the preceding year, and with the transcripts,
abstracts or statements from the' records required to be fur-
nished. He shall note all errors and omissions, and transmit
astatement to the proper commissioner for the succeeding
year. This copy shall be a guide for the auditor to settle by
with such sheriff or other officer. It shall be admitted 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 seventieth section shall
not be performed before the first day of June, or if the duty
prescribed by the seventy-first section shall not be performed
before the fitteenth day of June, or if the duty prescribed by
the seventy-second section shall not be performed before the
first day of August, the commissioner failing to perform.any
of these duties “shall, for such failure, pay a fine of not less
than one hundred nor more than five hundred dollars. And
moreover, the auditor of public accounts shall suspend the
payment of his compensation.

74. The commissioner may require from the clerk, sheriff
(or other officer) and auditor, a receipt or acknowledgment
in writing of the delivery of the said books to them. re-
spectively.

. Lees of commissioners.

70. Each commissioner shall be entitled to the following
fees: For making an entry and assessment under the twenty-
seventh section, of any parcel of land, one dollar for every
such parcel, to be paid by the owner; for making an assess-
ment, when requested by any owner of any part of the land,
under the thirtieth section, one dollar and seventy-five cents,
for the parties amongst whom the land is divided’shall be
jointly and severally liable, except where the commissioner’s
proceedings are confirmed by the- court; in which case the
party complaining shall pay the commisgioner’s fee, in addi-
tion to the cost incurred in consequence of the application to
the court; for making an entry transferring @ands, betore
charged to one person, unto another, one dollar, which shall
be charged to the person to whom the transfer is made, and
be a compensation for all the tracts in the commissioner’s dis-
trict conveyed by the same deed; for an entry of any land
according to the thirty-fourth and ‘thir ty-sixth sections, one
dollar, which shall be charged to the person for whom, the
entry is made.

Ives ; how made out and collected.

' 76. The commissioners may make out tickets for their fees,
and place them in the hands of a sheriff or other officer, to
be collected and accounted for in the same manner that clerk’s
fees are collected and accounted for. The said commissioners
shall be subject to the same penalties as cler Ke of courts for
issuing tickets wrongfully. |

Commissioner’s compensation other than fees.

77. Every commissioner of the revenue shall be entitled
to receive, in consideration of his services, to be paid on or
before the first day of September, out of. the treasury, upon
the warrant of the auditor of public accounts, a commission
of four 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 when
taxes assessed in any district in a county exceed twenty
thousand dollars, the commission allowed on the excess shall
be only one and one-half per cent.; and where the said taxes
assessed in any district ina town exceed sixteen thousand
dollars, the commission allowed on the excess shall be only
one and one-fourth of one per cent. |

78. The preceding section shall not have the effect to re-
duce the comyfensation to each of the commissioners of the
counties of Bath, Carroll and Prince William and the corpo-
ration of Danville, below the sum of one hundred and twenty-
five dollars; and each of the commissioners of the counties
of Grayson and Giles and the City of Williamsburg, below
the sum of one hundred dollars; and the allowance to any
commissioner of any county not mentioned in this section,
now existing, or which may be hereafter created, shall, at the
election of the commissioner, be the commissions allowed in
the next preceding section, or a specific allowance of two
hundred and fifty dollars. The auditor of public accounts
shall also pay to the several commissioners all postage ad-
vanced by them in the transmission of their books, or any
correspondence touching the duties of their office, and a fee
of ten cents for each birth and death registered and returned
.by them.

When compensation suspended.

79. The said compensation hereby allowed to a commis-
sioner shall M% denied, unless he has punctually performed
his duties in reference to listing of births and deaths, to the
assessment of property and licenses, and make all reports
required within the time prescribed by law, or can show to
the satisfaction of the auditor of public accounts a strong
and sufficient reason for his delay. In every such case the
auditor may settlé with such commissioner for his services
upon equitable principles.

Compensation for services omitted by other commissioner.

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

81. When one commigsioner begins in any year, and dies
or is removed before the services to be rendered by the com-
missioner in that year are fully performed, 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
or papers which the former had, the latter has to proceed to
take the list of taxable property, and do all that he would
have to do in case there had been no previous commissioner
that year, then he shall receive all the compensation for the
said year.

.

Redress against erroneous assessment.

82. After the commissioner shall have deliv ered a copy of
his land book, or the book of personal property, to the sheriff
er 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, aggrieved by any
entry in either book, may, within two years after the delivery
of such book to the sheriff or collector, apply for relief to
the court in which the commissioner gave bond and qualified.
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
touching the application, and the facts proved be certified.

84. If the court be. satisfied that the applicant is erro-
neously 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 commissioner on oath, as the law requires,
it may order that the assessment be corretted by increasing
or diminishing the amount of taxes. If the assessment ex-
ceeds the proper amount, the court may order that the appli-
cant be exonerated from the payment of so much as is erro-
neously charged, if not already paid; and if paid, that it be
refunded to him; and if the assessment be less than the pro-
per amount, the court shall order that the applicant pay the
proper taxes, and shall furnish the auditor of public accounts
with thé new assessment.

85. An order of exoneration made as aforesaid, delivered
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 him 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
sufficient voucher to entitle the officer to a credit for so much
in his settlement with the auditor of public accounts.

86. If what was so erroneously charged has been paid into
the treasury, the order of court shall entitle the claimant to
a warrant on the treasuyy 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 be corrected was committed by reason of the neglect or
carelessness of the commissioner, it may render judgment
against him for the costs of the application; and if the erro-
neous entry was made by reason of the failure or refusal of
the person charged to furnish the commissioner with a proper
description, exhibition or list, the court shall refuse relief.

Supersedeas authorized.

88. If from the statement of facts or other evidence, the
auditor of public accounts shall be of opinion that the order
of. court granting the redress is erroneous, he may advise a
supersedeas, or appeal to the circuit court of the county or
corporation, having jurisdiction over the county or corpora-
tion, in which the order was made. Such appeal or super-
sedeas shall be granted as a matter of right, and shall be pro-
secuted by the attorney for the commonwealth for such court.
The circuit court, upon the facts stated and upon such other
evidence as either party may offer, shall correct, affirm or re-
verse the order of exoneration, and shall make such order
thereupon for the collection of the taxes or otherwise, as the
court may consider proper. ‘The appeal or supersedeas shall
be tried in a summary way, without pleadings in writing.
No costs shall be awarded by the court, or paid by the com-
monwealth, about such appeal or supersedeas, unless the
court, in its discretion, shall give judgment for costs against
the commissioner who made the erroneous assessment. —

Offences against the revenue laws; how prosecuted. °

89. Every commissioner of the revenue shall deliver to
the foreman of every grand jury a statement of all offences
against the revenue laws of this commonwealth, and shalb
also deliver a copy of such statement to the attorney for the
commonwealth, known to him, together with a list of the
witnesses by whem it is expected to prove the offence, and
also. transmit a copy thereof to the auditor of public ac-
counts; and no commissioner shall. draw from the treasury
any money, unless and until he make such report, verified by
‘affidavit, specifying the offences and the persons committing
the same, or that no violations have been discovered by him.

Mode of recovering fines.

90. Any action or motion for the recovery of any fine or
forfeiture prescribed by this act, against any commissioner of
the revenue or clerk, may be instituted or made by the audi-
tor of public accounts, in the circuit court of the city of
Richmond, according to the second section of the forty-third
chapter of the Code.

®

County levy.

91. The court of any county may make such use of the
commissioner’s books required to be filed in the clerk’s office,
as may be necessary to enable such court to raise money by
levy 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 on
which the court is ‘authorized to make a levy under the pro-
visions of the fifty-third chapter of the Code of eighteen
hundred and sixty, such commissioner shall list the same
when he takes the list of other taxable subjects, and shall re-
turn such book to such court.

SuBJECTS TAXED WITHOUT BEING LISTED BY A COMMISSIONER.
Ratlroads and canals.

92. Every railroad and canal company shall report quar-
terly, on the fifteenth day of March, June, September and
December in each year, to the auditor of public accounts, the
gross.earnings of such company received or realized, though
not received for the transportation of passengers, freight,
rents and all other business for which charges are made, or
compensation is demanded or required, during the quarter of
the year next preceding the first day of the month in which
such report is to be made; and if a tax shall be levied onthe
net earnings of the road or canal, such net earnings shall be
reported as aforesaid; and if, instead of a tax on the gross or
net earnings, a tax shall be levied on the passengers, and the
amount received or realized for transportation of freight, 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 of the road or canal; how much
thereof is in And how much is out of this state, and apportion
the earnings received or realized as aforesaid, or the passen-
gers, as the case may be, according to the length which the
road or canal in this state bears to the whole of the road or
canal. Such report shall be verified by the oaths of the pre-
sident and syperintendent of transportation, or other proper
officer. The company shall be the collector for the state, of
the taxes which may from time to time be imposed, and shall,
at the time fixed for making said report, pay into the trea-
sury the taxes imposed thereon by law. Every such com-
pany, 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 fine of not less than five hundred
dollars, nor more than five thousand dollars, for each failure.
Any company having -a subordinate board, or any board
managing any part of its works, may, by its by-laws, create
and entorce such personal penalties on the officers thereof as
will secure proper reports from such board. A company
failing to make such report as may be required, and pay the
“axes, may for each quarter be immediately assessed, under
she direction of the auditor of public accounts, by any person
appointed by him for the purpose, at its full cost of con-
struction; 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.

Express companies.

93. Every express company shall make return to the au-
ditor 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 transac-
tions, profits or charges within the state of Virginia, within
the three months next preceding the first day of March, June,
September and December of each year. If the auditor of
public accounts shall have prescribed 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 operations of such company.
The report of such company shall be verified by the oaths of
the agents and chief officers of such company, at its principal
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 out 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 may be prescribed.
For a failure to make such report or pay such tax, a penalty
of not less than one thousand ner more than five thousand
dollars shall be imposed upon the company so failing; and
the tax shall be immediately assessed upon the gross earnings
as aforesaid, under the direction of the auditor of public ac-
counts, by any person appointed by him for 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 personally liable, and judgment may be rendered against
them, or any of them, personally, in the circuit court of the
city of Richmond, in the mode prescribed by law. Such
company and its officers and agents are hereby prohibited
from transporting any goods, wares,-merchandize or other
articles of their own, or in which they have an interest, by
said company, and they are hereby prohibited from doing
any business appertaining to the business of a broker or mer-
chant, unless licensed as broker or merchant. Such principal
officer shall require from the several agents employed 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 bro-
ker or merchant, without a license, and for any other viola-
tion of this act, shall forfeit not less than two hundred nor
more than two thousand dollars for each offence; and if the
officers and .agefits of such company fail or refuse to show
what, if any, goods have been transported over any road by
ang such company, 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 shall, in July and January of each year, either
declare a dividend of profits arising out of the operations of
such savings banks and insurance companies, for the six
months ending on the first day of July and January next
preceding, or determine their inability to da so. If a divi-
dend be declared of as much as three per centum of its capi-'
tal, 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 purpose, 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
July and January of each year, such institution and company
shall certify to the auditor of public accounts, on the oath of
its chief accounting officer, the amount of the dividend de-
clared, if any, and of its capital, where no dividend has been
declared, and shall pay the tax herein imposed into the trea-
sury. 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 liable for the same, and forfeit not
oe than five hundred dollars, nor more than two thousand

ollars.

foreign imsurance compames.

95. Every insurance company not incorporated by this
state, and doing business therein, shall, in June and Decem-
ber of each year, make report to the auditor of public ac:
counts, on oath, showing the amount of assessments collected
and premiums received, and obligations. for premiums from
such business, for the six months ending on the first day of
June and December next preceding, and shall immediately
pay the tax imposed by law on such assessments and pre-
miums into the treasury. This tax shall be in addition to the
license tax for the privilege of operating in this state. If
such company fail to make such report and pay such tax,
the company and each agent shall be liable for the same, and
each shall forfeit not less than five hundred dollars nor more
than two thousand dollars.

96. That in all cases in which it is not otherwise expressly
or differently provided, persons or corporations who are
liable to pay a tax on the bonds of or stock or scrip of any
description held in any incorporated company in this state,
(including counties, cities, towns and internal improvement
companies), whether such tax is payable on the capital or the
interest, dividend or income from such capital derived, such
tax shall be retained and be payable by the corporation or
company liable to the stock or bondholder, and shall be de-
ducted from the dividend, interest or income payable to such
stock or bondholder. ‘he tax shall be paid into the treasury
by such corporation or company in such manner, at such time
and under such regulations as the auditor of public accounts
may prescribe.

97. Each commissioner shall list and report to the auditor
of public accounts each corporation and company in his dis-
trict referred to in the preceding section.

‘98. Where any incorporated company or person is engaged
in more than one business, which is made by the provisions
of this act subject to taxation, such incorporated company or
person shall pay the tax provided by law on each branch of
its or his business.

99. All taxes imposed on interest or income derived from
registered bonds, held by citizens of this state, shall be de-
ducted from the interest payable thereon to the holder, in
such manner, and at such period or periods of payment as
the auditor of publie accounts may prescribe.

100. In regard to all stocks, scrip, bonds, evidences of
debt, or other subjects of taxation whereon the tax is made
payable under this act by the corporation or company (in-
cluding the state) liable to the stock or bondholder, the com-
missioner shall list the same in the fame of the several stock
or bondholders, to be entered in a separate column, with a
caption thereto to the foHowing effect: “Stock, bonds, evi-
dences of debt, &c., on which the tax is payable by the com-
pany or corpor ation liable to the stock or bondholder ; >” and
no tax shall be extended thereon.

101. All acts and parts of acts inconsistent with this act
are hereby repealed.

- 102. This act shall be in force from its passage.