CHaP. 607.—An ACT for the distribution, among those entitled.
of the direct tax money donated by the United States Govern.
ment.

Approved March 8, 1892.

1. Be it enacted by the general assembly of Virginia,
That all moneys received by the governor of Virginia
under the provisions of an act of the congress of the United
States, approved March second, eighteen hundred and
ninety-one, and entitled “an act to credit and pay to the sev-
eral states and territories, and to the District of Columbia,
al] moneys collected under the direct tax levied by the act
of congress, approved August fifth, eighteen hundred and
sixty-one, shall be by the governor deposited in one or
more of the banks in the state, designated as state deposi-
tories, upon such terms in regard to the payment of
interest thereon, as he may deem advantageous, or such
fund may be invested in interest-bearing United States
bonds, if he shall deem it advisable so to do; and such
deposits or investments shall be made by the governor
through the treasurer of the state acting under his order;
and all such deposits or investments shall be special ones
in trust for the benefit of the persons or inhabitants of the
state from whom said taxes were collected, and their legal
representatives, as provided in said act of congress, and
an account of the same shall be kept separate and distinct
from all other moneys of the state; and such deposits or
investments may be from time to time called in and
changed by the governor acting through the treasurer as
aforesaid; and the net moneys so deposited or invested,
and the interest accruing thereon shall be paid out upon
the warrant or check of the governor, by warrant upon the
auditor of public accounts, countersigned by the treasurer.
And it shall be the duty of the treasurer to countersign
and keep an account of all such checks and warrants
issued by the governor.

2. The governor shall cause abstracts or copies to be
made in duplicate of the tax-lists from the treasury or’
other proper department in Washington, which said ab-
stracts or lists shall be by counties, and an abstract or
list for each county in which any of said tax was collect-
ed, shall be lodged with the clerk of the county court¥of
such county as a part of the records of his office. And in
case that it shall appear that a copy of any such list or
abstract should be lodged as aforesaid in the clerk’s office
of the corporation or hustings court of any city, the gov-
ernor shall! cause the same to be made and lodged as afore-
said in such office. And he shall appoint or employ, or
cause to be employed, such clerks or agents as may be ne-
cessary for the making of said copies or abstracts, and for
the proper execution of the trusts therein imposed, and all
the expenses of the same, and of executing the trusts im-
posed by said act of congress shall be paid out of the
und.

3. When such copies or abstracts shall have been lodged
in the clerk’s office aforesaid, it shall be the duty of the
governor to make an apportionment of the net amount of
said funds (after deducting expenses) among those coun-
ties or cities, from the inhabitants or land-owners of which
said tax was collected, and pay over the amount so appor-
tioned to the treasurers or commissioners of such counties
and cities, in proportion to the amount of said tax which
such lists shall show was actually collected on account of
the lands in each county and city; or the governor may
pay over the same toa commissioner who may be appointed
by him for any county or city: provided that as to the
counties of Alexandria, Henrico, Campbell, Norfolk, Ches-
terfield and Dinwiddie such net amount may, at the dis-
cretion of the governor, be paid over to the treasurer of the
principal city located in such county, or to a commis-
sioner; and the governor shall also cause to be made and
transmitted to every such treasurer or commissioner, at
the expense of the fund, a copy of the list or abstract
aforesaid for his county or city; but before any such trea-
surer or commissioner shall be authorized to receive such
lists or such pro rata share of his county or city, he shall
execute his bond with good personal security, in a penalty
equal to at least double the amount to be received by him,
payable to the commonwealth of Virginia, and conditioned
for the faithful performance of his duties under this act;
and such bonds shall be executed before, and approved by,
the county or corporation court of such city or county, or
judge thereof in vacation, and recorded in the clerk’s
office of such court, and an official copy thereof forwarded
to the governor. Failure by any such commissioner or
treasurer for thirty days after his appointment to give
such bond shall vacate his authority under this act.

4, When a commissioner shall be appointed for a
county or city, he shal] be styled the commissioner of
direct taxes for such county or city, and shall take the
usual oath of office prescribed by law.

5. It shall be the duty of every such treasurer and com-
missioner, immediately upon the receipt by him of the
fund and list aforesaid for his county or city from the
governor, to post a notice at every voting place in his
county or city of his readiness to distribute the amount
received by him on account of said tax among those enti-
tled; and on application made by a person who has paid
such tax, or by the personal representative of such person
if he be dead, or his committee if he be insane, such
treasurer or commissioner shall pay over to such person
or his personal representative or committee the pro rata
share (less expenses) of the fund to which such person or
his personal representative or committee may be shown to
be entitled by the copies and list filed in the clerk’s office
as aforesaid, after deducting his share of a commission of
five per centum upon the fund disbursed by the treasurer
or commissioner, which shall be in full of his compensa-
tion for service and expenses under this act.

6. In case where it shall appear that one person owned
the land upon which said direct tax was levied at the
time such tax was paid, but some other person paid the
tax, it shall be presumed prima facie that the land
owner, or his representative, or his committee, is en-
titled to have said tax refunded to him unless the per-
son making the payment as aforesaid, his representative
or committee, shall make it appear that he is entitled to
have the said tax refunded to him. No payment shall be
made by any treasurer or commissioner on account of a
claim not embraced in said lists filed as aforesaid, in the
clerk’s office, but it shall be the duty of said treasurer or
commissioner to make a list of all persons and amounts
paid by them on the said direct tax, whose names do not
appear on said lists, and who produce the receipts of col-
lecting officers, or prove by other evidence that they have
paid said tax, which list or a copy thereof shall be trans-
mitted semi-annually to the auditor of public accounts
who shall, and is hereby, directed to tabulate such lists
and report the same to the governor.

7. Where said lists show that the person making the
application to have such taxes refunded, paid said tax,
and was at that time the owner of the land on which it
way levied, the treasurer or commissioner shall pay to
such person his pro rata share at once; but in all other
cases, a8 when application is made by representative or
committee, or where one person appears to have owned the
land and another person to have paid the tax, such ap-
plication shall be listed by the treasurer or commissioner,
and the same shall lie over for thirty days to give oppor-
tunity for other claimants to intervene, and at the end of
such thirty days the amount claimed shall be paid out to
the party who shall appear to be properly entitled. If,
from conflicting claims or any other cause, the treasurer
or commissioner be unable in any case to determine to
whom the money should be paid, he may, upon giving at
least ten days’ notice, in writing, to the parties interested
or making claim, or such of them as may be found in the
county or city, apply by motion to the county or corpora-
tion court of his county or city, or any of the claimants
may, upon like notice given to any adverse party and the
treasurer or commissioner, make such application and
motion, and the court, upon such evidence as may be ad-
duced, shall determine and adjudge what disposition shall
be made of the fund in dispute, and shall make such
order in regard to costs as may be proper.

8. If any treasurer or commissioner fail or refuse to pay to
any person such moneys as he may beentitled to under this
act, the same shall be recoverable on motion in the court
aforesaid against the treasurer or commissioner and his
sureties after ten days’ notice, with costs and interest,
and no commissions shall be allowed to any officer on any
amount for which judgment may be given against him
under this section.

9. On the first day of January and July in each year
every such treasurer and commissioner shall make out an
account showing all disbursements by him and all claims
allowed, and also a statement of all claims filed with him
hereunder during the preceding six months, and the bal-
ance of said fund remaining in his hands, and shall sub-
mit the same, with proper vouchers, to the commissioner
of accounts of his county or corporation, who shall
examine the same, and, if correct, certify it, and such
account and statement of claims filed shall be transmitted
to the governor by such treasurer or commissioner, and a
copy thereof also filed in the clerk’s office aforesaid, and
the expense of auditing and filing such accounts shall be
paid by the treasurer or commissioner out of his commis-
sions. Such accounts shall be so audited and filed until
the first day of January, eighteen hundred and ninety-
seven, and on the second day of March, eighteen hundred
and ninety-seven, there shal! be a final settlement of the
accounts of every such treasurer and commissioner, which
final settlement shall be made and filed as aforesaid; and
the balance left in the hands of such treasurer or commis-
sioner on that day shall be by him held for pro rata dis-
tribution among those who have, by the production of re-
ceipts, or other evidence, shown themselves to have paid
the said direct tax, and who have been listed as herein-
before directed, as persons who have paid, but whose
names do not appear on the list filed in the clerk’s office
as hereinbefore provided for, and this balance shall be
distributed under the rules provided in this act. And
should any balance remain of said fund on the first day
of January, eighteen hundred and ninety-eight, it shall
be the duty of the treasurer or commissioner to pay the
same into the county or city treasury, to be expended on
the roads of the county and streets of the city. All such
accounts shall be filed as aforesaid with the governor and
in the clerk’s office within thirty days after the time they
are herein directed to be settled; and for failure to file
the same, duly examined as aforesaid, every such treasurer
and tax commissioner shall be fined twenty dollars per
day for each day during which he continues in default.
Such settlements may be made by the personal represen-
tative or committee of any such treasurer or commissioner
in case of .his death or disability. Such accounts, and
the claims therein set forth, shall be examined by
the governor, and the same may at any time within six
months after the final settlement aforesaid be disallowed
by him in whole or in part for cause shown, and when the
rights of the commonwealth are involved therein, the same
may be determined in the circuit court of Richmond city.

10. Treasurers or commissioners who may be designated
to discharge the duties imposed by this act, shall continue
to discharge the same, although their term of office may
have expired by law; but the powers of any such treasurer
or commissioner to act hereunder, may at any time be
revoked by the governor, and in such event, or in the event
of a vacancy hereunder from any cause, another commis-
sioner, or the succeeding treasurer of a county or city, may
be designated by the governor to perform such duties;
and thereupon the previous treasurer or commissioner, or
his representative, shall turn over to his successor all the
money remaining in his hands hereunder, and the lists
aforesaid, and a statement of his accounts so far as not
already filed as aforesaid. And the governor may at any
time require new or additional bond of any such treasurer
or commissioner, if the same shall appear necessary or
proper, and may call upon said commissioner of accounts
for a report as to the solvency or value of any bond already
given: provided that no treasurer shall be appointed
under this act who is in arrears to the commonwealth, or
to his county. ©

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