Chap. 676.—An ACT to prescribe the forms to be furnished by the auditor of
public accounts to clerks of courts of record of this commonwealth, on which
is to be entered the money received by them, and receipts to be given by
them to those paying said money, and also to provide a more effectual
method of collecting the revenue arising from the tax on deeds, wills, seals
of courts and money arising from fines and delinquent lands.

Approved March 5, 1894.

1. Be it enacted by the general assembly of Virginia, That the
auditor of public accounts shall furnish each clerk of each court of
record in this commonwealth a form in the following words and fig-
ures, to-wit:

(Clerk’s voucher. ) (For Auditor.) (Clerk’s receipt.)
No. 1. No. 1. No. 1.
Deeds. Deeds. Deeds.
Grantor Grantor Grantor
Grantee Grantee Grantee
Date Date Date
Consideration Consideration Consideration
Amount of tax Amount of tax Amount of tax
When admitted to When admitted to When admitted to
record record record
Received, (date) Received, (date) Received, (date )
A. B., Clerk. A. B., Clerk. A. B., Clerk.
(Clerk’s voucher.) (For Auditor.) (Clerk’s receipt.)
No. 1. No. 1. No. 1.
Suits. Suits. Suits.
Plaintiff Plaintiff Plaintiff
Defendant Defendant Defendant
Date Date Date
Amount of tax Amount of tax Amount of tax
Common law Common law Common law
Chancery Chancery Chancery
Received, (date) Received, (date) Received, (date)
A. B., Clerk. A. B., Clerk. A. B., Clerk.
(Clerk’s voucher. ) (For Auditor.) (Clerk’s receipt.)
No. 1. No. 1. No. 1.
Delinquent lands. Delinquent lands. Delinquent lands.
Name of owner Name of owner Name of owner
Quantity and de- Quantity and de- Quantity and de-
scription scription scription
Years and tax Years and tax Years and tax
Principal Principal Principal
Interest Interest Interest
Total Total Total
When paid clerk When paid clerk When paid clerk
By whom By whom By whom
Received, (date) Received, (date) Received, (date)

A. B., Clerk. A. B., Clerk. A. B., Clerk.
(Clerk’s voucher) (For Auditor.) (Clerk’s rec
No. 1. No. 1. .

No. 1
Fines. Fines. Fines.
Name of person fined Nameof person fined Name of perso:
Amount of fine Amount of, fine Amount of_fin
Costs Costs Costs
Attorney Attorney Attorney
Clerk Clerk Clerk
Sheriff Sheriff Sheriff
Witnesses Witnesses Witnesses
Cost of jury Cost of jury Cost of jury
By whom paid By whom paid By whom paid
Received, (date) Received, (date) Received, (dat:
A. B., Clerk. A. B., Clerk. A. B.,
(Clerk’s voucher) (For Auditor.) (Clerk’s rece
No. 1. No. 1. No. 1.
Wills. Wills. Wills.
Devisor Devisor Devisor
Devisee Devisee Devisee
Amount of tax -Amount of tax Amount of tax
When probated When probated When probatec
Received, (date) Received, (date) Received, (dat
A. B., Clerk. A. B., Clerk. A.B,
(Clerk’s voucher) (For Auditor. ) _ (Clerk’s rece
No. 1. No. 1. No. 1.
Tax on seals. Tax on seals. Tax on sea
Natureofinstrument Natureofinstrument Natureof instrt
By whom paid By whom paid By whom paid
Amount Amount Amount
Received, (date) Received, (date) “ Received, (date
A. B., Clerk. A. B., Clerk. A. B., |

2. The said forms shall be bound in books containing f
dred pages each, said pages to be numbered from one to five h
inclusive, and on said pages or forms there shall be perforat
tween deeds, suits, delinquent lands, fines, wills and tax o
and on the stubs referring to deeds the numbers shall run fro
five hundred, inclusive; on the stubs referring to suits the r
shall run from one to five hundred, inclusive; on the stubsr
to delinquent lands the numbers shall run from one to five h
inclusive; on the stubs referring to fines the numbers st
from one to five hundred, inclusive; on the stubs referring
the numbers shall run from one to five hundred, inclusive,
the stubs referring to tax on seals the numbers shall run f
to five hundred, inclusive.

3. Whenever a tax is paid on deeds, suits, wills or on
courts, the clerk shall fill up the appropriate form and sign ¢
the same and deliver to the party paying the same the trip]
ceipt in the right-hand column marked clerk’s receipt; |
tear from the form the second triplicate form, marked for
and forward all such forms to the auditor of public account
end of each month, and the remaining form, marked clerk’s voucher,
shall remain and be preserved in his office; and on the forms for
delinquent lands and fines he shall likewise, on the payment from
either of these said sources, give to the parties paying the form from
the right-hand column of said book, marked clerk’s receipt, and tear
the second triplicate form, marked for auditor, from his book, and
likewise forward all such forms to the auditor of public accounts at
the end of each month, and the remaining triplicate form, marked
clerk’s voucher as to delinquent lands and fines, shall remain and be
preserved in his office until delivered, as hereinafter provided, to
the auditor.

4, The auditor of public accounts shall receive the said second
triplicates into his office and preserve the same, and cause the set-
tlement of all clerks to be made once in six months in accordance
therewith, and in the event -that any clerk shall so fail to send on
such triplicate receipts to the auditor at the end of each month, or
shall fail to settle his account with the auditor in accordance with
said triplicate receipts at the end of six months, he shall be guilty of
a misdemeanor, and on conviction fined not less than fifty nor more
than one hundred dollars.

5. It shall be unlawful for the clerk of any court of record to re-
ceipt for any money received by him on account of any of the sub-
jects mentioned in this act, except on the forms and in pursuance of
the provisions of this act; and any receipt given on any other form
or in any other manner shall not be an evidence of payment of the
same, and the party so paying shall be liable to repay the same on
demand. And it shall be a misdemeanor fora clerk to give a re-
ceipt on any other form than on that so furnished by the auditor of
public accounts, in accordance with the provisions of this act, or to
fail to make out and deliver to the person paying any money under
this act, the appropriate form, as prescribed under this act, and on
conviction of a violation of this provision, he shall be guilty of a
misdemeanor and punished by a fine of not less than fifty nor more
than one hundred dollars.

6. A copy of this act shall be furnished by the auditor of public
accounts to every clerk of every court of record in this common-
wealth, and the same shall be posted in a conspicuous place in his
office.

7. That the auditor, upon furnishing the said books of five hun-
dred pages each, shall require the clerks receiving the same to re-
ceipt therefor, and these receipts shall be preserved in the office of
the auditor of public accounts until delivered to the clerks, as here-
inafter provided for.

8. On the settlement by the auditor with the clerks of the several
courts of record, he shall allow the clerks due credit for all unused
forms, and there shal! be a settlement of all books furnished by the
auditor to the said several clerks at the end of each fiscal year ending
on the thirty-first day of August of each year; and on the said clerks
settling and paying over and accounting for all moneys received by
them, and delivering the books furnished to them by the auditor, the
auditor shall cancel and return to the said several clerks their re-
ceipta for the said books, and shall receive the said books in his (the
auditor’s) office and carefully file and preserve them for future ref-
erence.

9. The auditor of public accounts shall furnish one book of five
hundred pages each to the said several clerks of the courts of record
of this commonwealth on or before the first day of August, eighteen
hundred and ninety four, and he shal! furnish them other books con-
taining the same forms, and containing five hundred pages each, so
often as there may be a requisition upon him by the said several
clerks, he taking their receipts therefor as hereinbefore provided.

10. All accounts kept on said forms shall commence and date from
the first day of September, eighteen hundred and ninety-four.

11. All acts and parts of acts inconsistent with the provisions of
this act are hereby repealed.

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