Chap. 138.—An ACT Imposing a Tax on Oysters.

Approved March 15, 1871.

1. Be it enacted by the general assembly, That every citizen
of this state, being owner, master, commander, hirer, or bor-
rower of any vessel, cat-boat, skiff, or oyster craft, used or em-
ployed in taking oysters with ordinary oyster tongs, shall pay
a tax of fifty cents on every one hundred dollars’ worth of oys-
ters so taken, to be estimated as follows: under one ton, three
dollars; one to one and a half tons, five dollars; over one and
a half and not over two tons, six dollars; over two and not
over two tons and a half, seven and a half dollars; over two
and a half and not over three tons, nine dollars; over three
and not over four tons, ten dollars; over four and less than
five tons, twelve dollars; and all vessels of five tons and up-
wards, three dollars per ton. Before a certificate of assess-
ment and payment is issued by the inspector, said master, com-
mander, owner, hirer, or borrower ot such vessel or craft, shall
pay the prescribed amount, for which the inspector shall issue
a certificate of assessment and payment, authorizing the party
to take, carry, and deal in oysters on his said craft for one year
from date. The tonnage of vessels or boats under custom
house measure, shall be ascertained by dividing the product of
the length, breadth, and depth of the boats over all or top
measurement, by one hundred. Said party so receiving such
certificate, shall state the number of hands to be employed on
his craft, which shall be inserted in the certificate of assessment
and payment. He shall make quarterly returns, on oath, on or
before the fifth day of each third month, to the inspector or
deputy inspector, from whom he obtained such certificate of
assessment and payment, in proper form, to be prescribed by
the inspector, the number of bushels of oysters taken on said
vessel or craft, and the amount received for them. The in-
spector may require other testimony as to the amount received
and oysters taken: provided, if the party can prove at the end
of the year, to the satisfaction of the inspector, that he has
taken a less amount of oysters than he has been assessed with
and paid for according to the foregoing assessment, he shall be
entitled to an abatement between the amount paid and the
jast tax on the amount taken, and, upon the certificate of the
inspector, the auditor shall issue his warrant in favor of the
party for the amount out of any moneys not otherwise appro-
priated; but the party shall not be entitled to any considera-
tion for abatement unless he make his returns to the inspector,
as hereinbefore provided.

Any owner, master, or commander of any vessel or oyster
craft, who is a resident of this state, desiring to take oysters,
with dredge or other instrument than ordinary oyster tongs,
shall obtain a license so to do, and shall pay three dollars per
ton on the capacity of the vessel so used or employed, which
license shall authorize said owner, master, or commander to
take oysters for one year from date, with other instruments
than ordinary oyster tongs, subject to the restrictions imposed
by law; and to carry said oysters to the markets of this or
other states, free of other charge on said vessel. In addition
to the foregoing tax, any person who takes or catches, or assists,
in any way, in taking or catching oysters from their natural
beds or rocks, except cullers under sixteen years of age, either
by a dredge or dredges or scrapers, for sale or to plant, shall
obtain a license to do so from the inspector of his district or
county, or corppration; for which said license he shall pay the
sum of five dollars, and a fee of twenty-five cents to the col-
lector, which license shall authorize him to take oysters in the
public waters of this commonwealth, where dredging or scrap-
ing is allowed by law, for one year: provided, that the captain
of any vessel engaged in dredging or scraping, can, if he
deems it proper, take a license for his crew, in his own name,
at the following rate: for vessels under five tons, three men;
from five to ten tons, four men; from ten to fifteen tons, six
men; from fifteen to twenty tons, seven men; and for all ves-
sels over twenty tons, eight men. Said license shall permit
the captain to employ any citizen of the state on his vessel for
one year, without further tax.

_ Any citizen of tbe state desiring to carry, buy, and deal in
oysters, shall first obtain a license, and pay a tax of two dol-
lars per ton on the capacity of the vessel so used or employed,
which license shall authorize said party to carry, buy, and deal
in oysters for one year from date, either in the markets of this
state or out of the state: provided, that if the party desires to
purchase only a single cargo, he shall be allowed to do so by
paying in advanee to the inspector one cent per bushel on the
capacity of his vessel, allowing on estimating said vessel to
carry twenty-five bushels for every one hundred feet cubic
measure. The inspector, under any of the provisions of this
section, shall register the boat or vessel and place on each, in
some conspicuous place, a number twelve inches long in black
above the double reef of the main sail and on the jib above
the bonnet on the opposite side to the number on main sail to
correspond with the number of the license: provided that
nothing herein contained shall be so construed as to compel
any citizen of this state who is employed as a hired laborer, by
the month or day upon any oyster boat or craft engaged in
dredging and who has no direct interest in the amount of
oysters taken and sales derived therefrom, shall be required to
pay the aforesaid tax of five dollars. :

Any person violating any of the provisions of this section,
shall forfeit and pay.a tine of not less than ten nor more than
fifty dollars for each and every offence, and the boat or vessel
so employed shall be seized and held subject to the penalties
incurred.

2. Every non-resident master or commander of any vessel of
the burthen of five tons and over, custom house measure, ex-
cept vessels or boats impelled in whole or in part by steam,
wko desires to purchase or carry to market, within or without
the state, oysters from the public oyster beds or rocks, or
planted oysters, shall first obtain from an inspector a license to
purchase oysters from any citizen of this state, who has ob-
tained the certificate of assessment and payment, as is pro-
vided in the first section of this act. Before such license is
issued by the inspector, said master or commander shall pay
to the inspeetor one cent per bushel for a load or cargo for
said vessel, allowing or estimating said vessel to carry twenty-
five bushels for every one hundred cubic feet capacity of said
vessel. The said tax of one cent per bushel shall be paid be-
fore any master or commander shall commence toload said
vessel. Any person violating the provisions of this section,
shall pay a fine of not less than one hundred nor more than
two thousand dollars. Any non-resident desiring to carry
oysters may, if he thinks proper, pay the sum of two dollars

er ton on his vessel for a license to carry oysters for one year,
instead of paying the said one cent per bushel, as aforesaid :
provided, that any captain or master of a sail vessel may be
allowed to obtain a certificate from an inspector to carry oys-
ters, in barrels, at the rate of three cents per bushel.

3. Every master or commander of any boat or vessel, im-
pelled in whole or in part by steam, and every agent or
manager of a railroad or express company receiving oysters
from those who take them in the waters of the common-
wealth, shall pay to said inspector, or to one of his deputies,
one cent per bushel on oysters in shell, and one cent per gallon
on all oysters out of shell, which shall be carried on said boat
or vessel, or by railroad or express conveyance. Said inspector
may require the master, commander, mate, or other person re-
ceiving freight on said boat or vessel, or the agent or manager
of railroads or express companies, to make affidavit, under
oath, before any justice of the peace, or inspector, or deputy
inspector, who is hereby empowered to take the same, as to
the number of bushels or gallons so taken and carried on said
boat or vessel, or by railroad or express conveyance; but said
oath shall not be conclusive, but other evidence may be taken
as to the number of bushels or gallons carried on said boat or
vessel, or by railroad or express conveyance. Any master or
commander of any such boat or vessel, or manager or agent of
any railroad or express company, who shall fail to comply with
the provisions of this section, shall pay a fine of not less than
one hundred dollars nor more than two thousand dollars.

4. The auditor of public accounts shall appoint three inspec-
tors, practical and experienced seamen, and each of whom shall
be acquainted with the waters of the Chesapeake bay and its
tributaries, and shall execute before the county or corporation
courts, where they respectively reside, bond, with good and
sufficient security, payable to the commonwealth as follows:
the bond of each inspector shall be “in the penalty of fifteen
thousand doliars, conditioned for the faithfal performance of
his duties, a copy of which bond the clerk of the court before
whom it was executed shall transmit to the auditor of public
accounts within thirty days from its date. Each inspector
shall be master or commander of one of the steamers em-
ployed in collecting said revenue. The auditor shall order
or direct the inspectors to such districts as he may designate;
and each inspector may appoint as many deputy inspectors in
his district as he may deem to be necessary. Said inspectors
shall report and pay over monthly to the said auditor, all mo-
neys collected and received by them. The auditor of public
accounts shall be allowed ten per centum on the gross amount
collected by reason of this act, out of which he shall pay the
inspectors, dividing the amount equally between them, and each
inspector shall be required to pay his sub-inspectors, out of his
proportion, such amount as may be agreed upon between them:
provided, that if the inspector shall fail to pay into the trea-
sury all sums collected by him within the preceding month,
within ten days after the expiration of said month, be shall
only be allowed five per centum on the amount so paid in, un-
less the auditor shall deem it, for good cause, just to allow him
ten per centum as aforesaid: provided further, that the inspec-
tor for the third district shall appoint a sub-inspector for the
waters east of the counties of Accomack and Northampton,
who shall execute before the county court where he resides,
bond, with good and sufficient security, payable to the com-
monwealth, in the penalty of two thousand five hundred dol-
lars, conditioned faithfully to perform the duties of his office.
The sub-inspector shall report monthly to the inspecter for the
third district, and pay over all sums of money collected by him.
To enable the sub-inspector to enforce the laws and collect the
tax, he is hereby clothed with all the authority and powers of
an inspector. The inspector for the third district may dismiss
the sub-inspector, and appoint another in his place. The com-
pensation allowed the sub-inspector shall be four hundred dol-
lars per year, to be paid monthly by the inspector for the third
district out of the oyster fund. The auditor may dismiss any
inspector from office who fails faithfully to perform the duties
of the same, and appoint another in his place. Each inspector
shall employ such crews to man his steamers.as he may deem
necessary and proper. He shall purchase such quantity of coal
or other fuel and provisions as may be necessary for the use of
his said steamers and their crews.

5. To enable each inspector of oysters to collect the taxes
and fines imposed by this act, he is hereby clothed with all the
powers of a sheriff or other collector in the collection of the
public revenue. He may attach the vessel or boat, her tackle,
apparel, anchors, cables, sails, rigging, and appurtenances, com-
manded by any master or other officer violating any of the
provisions of this act, and, in the execution of such attach-
ment, the said inspector may summon a posse to enforce the
same. He shall have the same power to impress any vessel
or steamboat as any sheriff or other public officer now has in
the execution of any legal process. Any vessel or steamboat
80 impressed, shall be allowed fair and just compensation for
services so rendered under the provisions of this section, the
same to be ascertained and determined by a board of arbitra-
tion, to be composed of the captain of the vessel or steamer
impressed, the inspector of the district where the impressment
is made, and a third party, who shall be disinterested, to be
selected by the said captain and the inspector. The auditor
of public accounts shall issue his warrant upon the treasurer
in favor of the said captain or master for the amount deter-
mined by said board. He shall have power to issue a warrant
to any sheriff or constable of any county or corporation in his
district, commanding him to apprehend any person charged
on oath with a violation of the provisions of this act, and carry
him before auy justice of the peace for the county. or corpora-
tion where the offence was committed, or before a justice in
any adjoining county. Said justice shall commit the accused
for trial at the next term of the county court of the county in
which the offence was committed, in default of bail in a sum
not less than two hundred dollars, and the cause shall be heard
and determined as in all other cases for violations of the reve-
nue laws. Any inspector and his deputies shall have power
to make such arrests by virtue of their appointments, without
other warrant. Any master or commander of any vessel
seized or attached by any inspector for a violation of any of
the provisions of this act, may give bond, in good and sufti-
cient securities, in double the amount of the fine imposed by
law, before any justice of the peace, to appear at the next
monthly or quarterly term of the county or corporation court
to answer for the said offence, and to satisfy the judgment that
may be rendered against him. It shall be a part of the judg-
ment of the court, that if the penalty and costs be not forth-
with paid, all the property so seized, or so much thereof as
may be necessary, shall be sold as the court may direct, and
the proceeds accounted for as if it were the property of the
defendant seized under an execution for the satisfaction of the
judgment. Any constable or inspector making an arrest un-
der this act, shall be entitled to receive a fee of two dollars
for every arrest so made, which shall be taxable in the costs.

6. All persons who shall have paid the tax imposed by the
act passed on the twenty-third of April, eighteen hundred and
sixty-seven, for taking or carrying oysters, before the passage
of this act, shall not be required to obtain license or pay any
tax imposed by this act, until the expiration of the year for
which they have paid such tax and obtained a license, as pro-
vided by the said act of the twenty-third of April, eighteen
hundred and sixty-seven.

4. For any fine imposed by this act, it is hereby provided
that any party liable to such fine, may pay to the inspector, by
consent of the judge of the county court of the county wherein
the offence was committed, entered of record in the clerk’s
office of said court in term time or in vacation, the fine agreed
upon and all costs: provided said fine is not less than the mini-
mum amount imposed by law, and be discharged from all legal
proceedings instituted, or which may be instituted, against
him. The clerk of said court shall forward immediately to the
auditor of public accounts a transcript of said record, for which
service, as well as other services required of him by this act,
he shall receive from the party fined, the fees prescribed by
law for similar services. One-half of all fines imposed and
collected-for a violation of any of the provisions of this act,
shall go to the informer and the other half to the common-
wealth. For the failure of any officer or person to perform
any duty herein required, for which no special penalty is pro-
vided in this act, such officer or person shall be liable to pay a
fine of not less than fifty nor more than one thousand dollars.

8. On the arrest of any person or persons under any section
of this act, the inspector may seize and hold any vessel, boat,
or other craft, used or employed in taking, catching, or carry-
ing oysters, and the same shall be liable tor any fine or forfeiture
imposed by this act: provided, that the owner or owners of
the aforesaid vessel, or boat, or other craft, may relieve the
same from the custody of the inspector by giving bond, with

«
approved security, before the judge of the county court, either
in term time or vacation, made payable to the commonwealth
of Virginia, in an amount double the fine or forfeiture imposed
by law, conditioned to produce the same in as good order as
when relieved, to answer the judgment of the court having ju-
risdiction thereof, or otherwise forfeit the bond.

9. Each inspector, or deputy inspector, authorized to collect
any taxes or fines under any of the provisions of this act, shall,
on or before the fifth day of each month, report to the clerk
of the court of the county in which he resides, the amount of
fines or taxes collected by him during the preceding month,
and the names of the parties from whom the same were col-
lected, with the date of collection. It shall be the duty of the
clerk of the aforesaid court to keep a book, with an index,
alphabetically arranged, in which these reports shall be re-
corded—the said book being at all times accessible for inspec-
tion by the public; for which service, the clerk recording the
same shall receive the fees now allowed by law for similar ser-
vices, out of the public treasury. It shall also be the duty of
the inspector, or deputy inspector, to give the party a receipt
for all taxes or fines collected by him, which receipt shall, in
addition to the facts usually set forth in such receipts, give the
name of the county in the clerk’s office of which his report, as
above required to be made, is or will be recorded. If any inspec-
tor, or sub-inspector, shall fail to comply with any of the provis-
ions of this section, he shall, after trial and conviction thereof
before any court authorized to try the same, be immediately re-
moved from office by the auditor of public accounts, and shall
forfeit an amount of his bail bond, not exceeding five thousand
dollars, as may be ordered by the judge rendering the judgment.

10. Every inspector and deputy inspector shall take an oath
faithfully to perform the duties of his office, to the best of his
abilities.

11. Any person licensed, or having received a certificate of
assessment and payment, as is provided for in the first section
of this act, failing or refusing to aid and assist any inspector
or deputy inspector in the execution of the laws embraced in
this act, shall have his license or certificate revoked by said in-
spector for a period not exceeding six months.

12. No person shall be considered a resident of this state,
within the meaning of this act, who shall not have actually re-
sided within the limits of the state twelve months next prece-
ding the time when the supposed offence may have been com-
mitted; and in all questions that may arise as to residence,
under this act, the onus probandi shall rest on the defendant.
This act shall be given in charge to the grand jury at the regu-
lar terms of the several county courts of the counties lying in
and adjoining the oyster district.

13. All acts and parts of acts heretofore enacted, relating to
or concerning,a tax on oysters, inconsistent with the provisions
of this act, and all taxes on oysters and the oyster trade other
than those imposed by this act, are hereby repealed.

14, This act shall be in force from and after thirty days from
its approval by the governor.