Chap. 27.—An ACT to amend and re-enact section 458 of the Code of Virginia in
relation to Jand books of commissioners of the revenue in the several cities and
counties of this State.

Approved February 19, 1904.

1. Be it enacted by the general assembly of Virginia, That section
four hundred and fifty-eight of the Code of Virginia be amended and
re-enacted so as to read as follows: |

§ 458. Commissioners to show land books to owner or agent, and
swear him as to correctness of entry of his land; to verify entries and
make proper corrections—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
county, district, or city, shall be shown to such person, or his agent, who
shall be required to state, on oath, whether the same be correctly entered ;
whether any part thereof 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 county, district,
or city ought to be charged to such resident or non-resident, describe the
same, as well as any of the lands charged to such resident or non-resi-
dent, which may not be correctly entered. And the commissioner, upon
obtaining such information, shall verify the same by the records of his
county or corporation, and if it be found correct, he shall change the
entries in his land book accordingly. Any such resident, or agent, fail-
ing to comply with such requirement shall forfeit fifty dollars.

' The commissioner shall make his land book alphabetically, and shall
write in full the first given mame of each tax-payer, and when there are
two or more persons of the same family and given name, he shall use
some distinguishing sign, by which each land-owner may be identified.
All lands owned by the same person in each magisterial district, town, or
city shall be listed consecutively. Any commissioner failing to comply
with this section shall forfeit one hundred dollars.