Chap. 502.—An ACT for the further distribution among those entitled of the
moneys received by the state from the United States government in connec-
tion with the direct tax.

Approved March 1, 1894.

Whereas since the passage of an act of the general assembly of
Virginia entitled an act for the distribution among those entitled of
the direct-tax money donated by the United States goverment, ap-
proved March third, eighteen hundred and ninety-two, certain addi-
tional moneys have been received by the governor of Virginia from
the United States government pursuant to the act of Congress for
the refunding of the direct-tax moneys referred to in said act of
March third, eighteen hundred and ninety-two, which additional
moneys consist of certain penalties and interest which were paid by
the tax-payers to the collecting officers of the United States govern-
ment, and of the surplus over and above taxes and costs arising
from the sale of certain lands sold by said collecting officers to
satisfy the direct tax imposed upon the landsof the state by the act
of Congress of August fifth, eighteen hundred and sixty-one, and
acts amendatory thereof, which surplus should be refunded to the
owners of said lands or their representatives as herein provided:
therefore,

1. Be it enacted by the general assembly of Virginia, That the
governor is hereby authorized and directed to distribute and pay
over the said interest and penalties to the several county treasurers
and commissioners of direct taxes who may have qualified and given
bond pursuant to said act of March third, eighteen hundred and
ninety-two, in accordance with the amounts of the same which have
been collected from the tax-payers in the several cities and counties
in which the said interest and penalties were collected, as shown by
the transcripts and copies of the records from the treasury depart-
ment of the United States on file in the office of the governor, so
that the amount of said penalties and interest collected in any
county and city shall be paid over to the treasurer or direct-tax
commissioner of the same.

2. Every such county treasurer and commissioner of direct taxes
who may receive such interest and penalties as aforesaid shall forth-
with distribute and pay over the same to the persons shown to be
entitled to receive the same by the lists and copies on file in his
county or corporation clerk’s office in the same manner and subject
to the same rules, regulations and restrictions as are prescribed in
said act approved March third, eighteen hundred and ninety-two,
for the payment and distribution of the direct-tax money therein
mentioned, and he shall settle his accounts with respect to said in-
terest and penalties in the same manner as prescribed in said act,
counting said interest and penalties as if a part of the principal
fund; and shall dispose of any balance thereof remaining on hand
March second, eighteen hundred and ninety-seven, in the manner in
which he is directed in said act to then dispose of the balance of
said principal fund.
8. Said governor shall in like manner pay over the surplus arising
from said sales as aforesaid to the county treasurers or commission-
ers of direct taxes who have qualified and given bond under said act
of March third, eighteen hundred and ninety-two, in those counties
in which said sales of said Jands were had, paying to each treasurer
or commissioner the amount of said surplus arising from the sales of
Jands in his county or city ; and such treasurer or commissioner shall
pay out and distribute such surplus to the owners of the lands so
sold as aforesaid, or to the personal representatives of such of said
land-owners as are dead, or to the committees of such as may be in-
pane, paying to each land-owner, his personal representative or com-
mittee, such amount of said surplus as arose from the sale of his
lands. And such payment shall be made in the same manner and
subject to the same provisions and conditions, and upon the same
commissions to the county treasurer or commissioner as are pre-
scribed in said act of March third, eighteen hundred and ninety-
two; and the accounts of such treasurer or commissioner shall be
settled, and any unclaimed balance of said surplus remaining on the
second of March, eighteen hundred and ninety-seven, shall be dis-
posed of in the same manner as is prescribed in said act of March
third, eighteen hundred and ninety-two, for the settlement and dis-
position of any balance of the principal of said direct-tax money
remaining unclaimed as aforesaid: provided, however, that the gov-
ernor shall cause proper examination to be made, and shall have
made out and copied and filed in the mode prescribed in said act of
March third, eighteen hundred and ninety-two, all such lists, copies
and abstracts of the records of the United States treasury depart-
ment as shall be needful to show in what manner and to what per-
sons such surplus shall be distributed as aforesaid, the same to be
paid for out of any unexpended balance of interest which accrued
from the principal of said direct-tax fund while on deposit under
the control of the governor or state authorities; and the governor
may, out of said unexpended balance of interest, provide for all the
expenses of executing the trusts imposed in this act (except com-
missioner’s and treasurer's commissions), and may provide for the
supplying of any lost records needful in connection with the direct-
tax fund.

4. In carrying into effect the provisions of this act the governor
shall be clothed with like power and authority as is conferred upon
him in said act of March third, eighteen hundred and ninety-two;
and the said county treasurers and commissioners of direct taxes
shall have the same powers and be subject to the same conditions
and penalties as are imposed in the said act.

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