Chap. 189.—An ACT for the Assessment of Taxes.

Approved June 29, 1870.

1. Be it enacted by the general assembly, That all male per-
sons over twenty-one years of age, all personal estate within
this commonwealth, and the moneys and credits of persons re-
siding therein, whether such moneys and credits, as distin-
guished from other personal estate and as defined in this act,

e in or out of this commonwealth (except such personal es-
tate, moneys, and credits as are expressly exempted by law,
or are otherwise taxed by this act), shall be entered’ on the
commissioner’s personal property book, and be subject to equal
and uniform taxation.

« What personal property +s exempt from taxation.

2. All personal property described in this section, and to
the extent herein limited, shall be exempt from taxation, that
is to say:

All personal property belonging exclusively to the common-
wealth.

All books, apparatus, and furniture belonging to incorporated
colleges and academies, and to free schools and theological
seminaries, and used for college or school purposes, or belong-
ing to public libraries, or held in trust for the use of any semi-
nary of learning; to the University of Virginia; to the Vir-
ginia Military Institute; to the institution for the education of
the deaf and dumb and the blind; and to the lunatic asylums.

All personal property belonging to churches, religious soci-
eties, or to orphan asylums or other charitable institutions, or
held by a county or corporation for the use of the poor, and
by Masonic or Odd Fellows and like benevolent associations,
used exclusively for charitable or benevolent purposes.

All fire engines or other implements for the extinguishment
of fire.

Construction of revenue laws.

3. In the construction of the laws for the assessment and col-
lection of taxes, the rules of decision prescribed in the sixteenth
chapter of the Code of Virginia shall be observed, unless such
construction would be inconsistent with the manifest intent of
the legislature; and in addition to the rules of construction
therein prescribed, the word “moneys” shall be construed to
mean not only gold, silver, and copper coins, but bullion and
all notes used as a currency. The word “credits” shall be
construed to mean all solvent debts, claims, or demands owing
or coming to any person, whether the evidence of such debts,
claims, or demands be in writing or not, and shall be construed
to embrace all moneys and credits constituting capital em-
ployed in business out of this state, by himself, his agent, or
other person for him. The word “income” ‘shall be construed
to include all agricultural productions of this state in the
hands of the owner of the land, or the producer of the same.

When the commissioners begin to assess property.

4. Each commissioner shall begin annually, on the first day
of February, unless otherwise directed by the auditor, and
proceed, without delay, to ascertain all the persons and prop-
erty on that day, or which may be found in his district subject
to taxation prior to the time he shall deliver his book to the
officer charved with the collection of the taxes: provided,
that any person beginning any trade or business after the first
day of February of any year, shall be assessed from the date
of beginning upon the capital used or intended to be used by
him in carrying on such trade or business, the same to be as-
certained as hereinafter provided; and the tax thereon shall
bear such proportion to the whole annual tax, as the space of
time between the assessment of the same and the first day of
February bears to a full year; and provided further, that the
money invested in said business shall not be twice taxed as
capital for the same year in the same county. It shall be his
duty to call on every person in his district required by law to
give a list of property, moneys, credits, or other subjects of
taxation, and the value thereof, for a list thereof. Upon ne-
glect or refusal to give such list, in order to obtain the same,
he may apply to any officer of this state, or to any officer or
agent of a company or firm, or to any person having know-
ledge thereof, or interested therein. It shall be the duty of the
commissioner, in all cases, to administer an oath to any such
person to make true answers to such questions as he may ask
him in relation to any matter about which the commissioner is
authorized to inquire; and if the same be the person assessed
with taxes on the property, the oath shall be as prescribed in
the eighth section of this act. A commissioner failing to ad-
minister the oath. required, shall forfeit fifty dollars.

What personal property to be listed for taxation ; who to list the same ;
when and how.

5. The commissioner shall ascertain from and assess for tax-
ation, against every person of full age and sound mind ‘in his
district, residing therein on the first day of February of each
year, all male persons over the age of twenty-one years, per-
sonal property and the value thereof, and subjects of taxation
in his district on. that day, or which may be found therein
prior to the day on which he may deliver his book to the offi-
cer charged with the collection of taxes not taxed elsewhere
In this state for said year. If property be owned by a minor,
it shall be listed ‘by and taxed to his guardian, if any he has;
if he has no guardian, it shall be listed by and taxed to his
father, if any he has; if he has no father, then it shall be listed
by and taxed to his mother, if any he has; and if he has
neither guardian, father, nor mother, it shall be listed by and
taxed to the person in possession. If the property is the
separate property of a married woman, it shall be listed by
and taxed to her husband, if of sound mind; if not of sound
mind, to herself. If the property be the estate of a deceased
person, it shall be listed by the personal representative or per-
son in possession, and taxed to the estate of such deceased
person. If the property be owned by an idiot or lunatic, it
shall be listed by and taxed to his committee, if any; if none
has been appointed, then such property shall be listed by and
taxed to the person in possession. If the property is held in
trust for the benefit of another, it shall be listed by and taxed to
the trustee, unless the owner thereof has listed the same in
his own name. If the property belong to a company or firm,
it shall be listed by and taxed to the company or firm. Ifthe
property belong to a corporation, which property is not other-
wise taxed, it shall be listed and taxed to the corporation by
the principal accounting officer, and at the principal place of
business of such corporation; but if not so listed, it shall be
listed and taxed in the place where the property is. If the
property consists of money, bonds, or other evidences of debt,
under the control or in the possession of a receiver or com-
missioner, it shall be listed by and taxed to such receiver or
commissioner. If the property consists of money or other
thing deposited to the credit of any suit, and not in the hands
of a receiver, it shall be listed by and taxed to the clerk of
the court in which the suit is. If the property is not situated
in the county or corporation in which the owner resides, such
owner shall, nevertheless, list the same in the county or corpo-
ration of his residence; but such property may also be listed
and taxed to the person in whose possession the same is; but
if it appear by the certificate of the commissioner of the
county where the owner resides that the same has been listed
by him, it shall be released from taxation by the court.,of the
county in which the person in possession, other than the
owner, resides. If such property consists of money, bonds,
stocks, or other evidences of public or private debts, in any
county or state other than Virginia, it shall be listed by and
taxed to the owner thereof. If property be listed by and
taxed to any person other than the owner, it shall not be de-
livered to the owner until the taxes thereon are paid, or indem-
nity given to the person in possession for the payment thereof.

. In all cases, property subject to levy or distress for taxes,
shall be liable to levy or distress in the hands of any person
for the taxes thereon. If any person, subject to taxation on
personal property, and who is required to list the same, shall

il upon application to make such list, and take an oath to the
truth and fairness of such list, he shall forfeit not less than
thirty dollars nor more than fifty dollars for each failure; and
if by reason of such refusal or failure to swear to the list of
such property, as he is by law required to list, and the com-
missioner resort to other evidence to make the assessment,
and such person so assessed be aggrieved by an erroneous en-
try, he shall not, after such failure or refusal, and the assess-
ment made by reason thereof, be exonerated from such erro-
neous assessment by order of court.

7. The commissioner shall make a particular report on oath
to the court of his county or corporation, of all his property
subject to taxes, showing the whole amount chargeable to him
therefor. He shall enter the same in his books, with taxes
cbarged thereon, in like manner as to any other person. For
failing to perform any duty required by this section, he shall
forfeit one hundred dollars.

When forms shall be furnished to tax-payers.

8. The commissioners shall furnish, or cause to be furnished to
each person, forms for lists or valuations, and such person shall,
within ten days thereafter, make out and deliver to the com-
missioner, or deposit with the clerk of the county or corpora-
tion court, statements of all personal estate, moneys, contracts,
and credits which such person is required by this act to list,
and of all subjects and persons on account of which he is
chargeable with taxes. The number of forms deemed neces-
sary for each commissioner shall be furnished by the auditor
of public accounts to such commissioner. The person who
receives such form shall annex, in pursuance thereot, valuations
of the property required to be listed, and shall take and sub-
scribe an oath, to be appended to such statement, to the follow-
ing effect, viz: !

“TI do solemnly swear (or affirm) that to the best of my know-
ledge and belief, the annexed statements contain accurate, full
and complete lists of all personal estate, moneys, credits, and
capital, whether the same are in or out of the state, which I
am required to fist, and of all subjects and persons on account
of which I am chargeable with taxes, and that, in my opinion,
the valuations of property listed are not below the fair cash
value thereof. So help me God.”
And the auditor shall farnish to the commissioner the blank
list of taxables, with the required. oath printed on the back,
which said oath shall be taken before the commissioner, or
some other person authorized to administer oaths; and it
shall be signed by the tax-payer; and where the person gives in
the list for another, he shall make and sign the oath as if he
were acting for himself, and the lists so taken shall be filed
with the clerk of the county or corporation court, and he
shall examine the books to ascertain that they are so filed.

9. Such oath may be administered by the commissioner or
any other officer authorized by law to administer an oath;
and if any person be absent from his residence at the time
the commissioner calls (and there be no person on the premises
authorized to act for such person), the commissioner may leave
or cause to be left for such person at his residence, with some
person of his family over the age of sixteen years, or if there
be no such person on the premises, may otherwise cause to be
delivered to such person proper forms, to enable him to make
out the statement aforesaid, with the form of the oath afore-
said appended thereto ; and it shall be the duty of such per-
son, within ten days thereafter, to make out and deliver to the
commissioner, or deposit with the clerk as aforesaid, such lists,
with the valuations of property annexed, verified by affidavit,
as are hereinbefore required. ‘

10. If the commissioner is not satisfied with the valuation
of the property made by any such person, he may, upon his
own view, or such information as he may obtain or possess,
adopt what he deems a fair and proper valuation thereof; and
where it is practicable, the commissioner shall’ read over the
list, with the valuations annexed, to the person from whom it
is obtained, or on whose information it is made out, and it
shall be corrected, if necessary. If any person shall consider
himself aggrieved by the valuation of the commissioner, such
person and the commissioner shall respectively choose two
discreet voters, to whom shall be referred the matters in con-
troversy; and their decision, or that of any umpire chosen
between them, shall be final. - |

Penalties for fatling to comply with this act.

11. If any person, after being furnished with the proper
forms as aforesaid, shall fail, within the time mentioned in this
act, to deliver or deposit the lists in-the manner prescribed in
this act, he shall forfeit twenty dollars. If any person shall
refuse to exhibit to the commissioner any property listed, or
required by this act to be listed by him, in order that a fair
valuation thereof may -be assessed, he shall pay a fine of not less
than twenty nor more than one hundred dollars.

Commissioner's personal property book ; how made out ; what to contain.
12, From the list of persons and personal property ascer-

tained as aforesaid, the commissioner shall make a book. It
shall be in the form prescribed by the auditor of public ac-
counts, and it shall be so arranged that the commissioner may
set forth, in as many separate columns as may be necessary to
show the persons chargeable with taxes, alphabetically ar-
ranged, opposite thereto, the several subjects of taxation, and
the values of each; and in a separate column, opposite to the
name of the person chargeable with taxes as aforesaid, shall
show the aggregate amount of taxes on all the subjects with
which he has been listed. The taxable subjects shall be clas-
sified by schedules, and numbered as follows, to wit:

SCHEDULE A.

13. The classifications and numbers under schedule A shall
be as follows, to wit: :

First—The number of white male inhabitants who have at-
tained the age of twenty-one years, not exonerated from taxa-
tion by order of the county or corporation court of his resi-
dence, on account of bodily infirmity.

Second—The number of colored male inhabitants who have
attained the age of twenty-one years, not exonerated from taxa-
tion by order of the county or corporation court of his resi-
dence, on account of bodily infirmity.

SqHEDULE B.

14, The classifications and numbers under schedule B shall
be as follows, to wit:

Personal estate.

First—The aggregate number of horses, mules, asses, and
jennets, and the value thereof.

Second—The number of cattle, and the value thereof.

Third—The number of sheep and goats, and the value thereof.

Fourth—The number of hogs, and the value thereot.

* Fifth—The aggregate number and value of all pleasure car-
riages, stage coaches, carts, wagons subject to taxation, elliptic
spring wagons, carryalls, gigs, buggies, and vehicles of like kind
to either of those enumerated.

Sixth—The aggregate value of all books and pictures, ex-
cept so far as the same are exempt by the second section of
this act.

Seventh—The aggregate value of all tools of mechanics.

Highth—The aggregate value of all farming implements.

Ninth—The aggregate value of all mineral productions.

Tenth—The aggregate value of all felled timber and bark
(which has been felled more than one year).

Eleventh—The number of watches, and the value thereof.

Twelfth—The number of clocks, and the value thereof.

Thirteenth—The aggregate number and value of piano
fortes, melodeons, harps, organs, and musical instruments of
all kinds.

Fourteenth—The aggregate value of all household and
kitchen furniture. .
Fifteenth—The aggregate value of gold and silver plate,
plated ware and jewelry, not including such as are embraced
In any other number of this schedule. ;

Sixteenth—The aggregate value of all grain, tobacco, and
other agricultural productions in the hands or possession, legal
or constructive, of a purchaser.

Seventeenth—The aggregate value of all ships, barges, boats,
or other water craft, with their tackle, rigging, and furniture,
and all else that pertains to them, or of the share or interest
in any such, owned by any person residing in Virginia, though
the said ships, or any of them, may not be, at the time when
the assessment was made, in the waters of Virginia. And the
aggregate marketable value of all other personal property not
specifically enumerated in this or other schedules and not
exempt from taxation.

ScHEDULE C.

15. The classifications and numbers under schedule C shall
be as follows, to wit:

On personal property in choses tn action, moneys, credits, and capital.

First—He shall ascertain from each person residing in his
district the value in this state of all solvent bonds, demands,
and claims, however evidenced, owing or coming to such per-
son, whether due or not, from debtors residing out of or
within this state or country, deducting from the aggregate
amount thereof all such bonds, demands, or claims not other-
wise deducted, owing to others from such person as principal
debtor and not as guarantor, endorser, or surety. The aggre-
gate of principal, interest, and exchange shall constitute the
amount of a bond, demand, or claim due and payable, and the
prineips, less the interest, when the bond, demand, or claim

ears no interest, shall constitute the value of a bond, de-
mand, or claim not yet due and payable. But no bond, de-
mand, or claim constituting a part:of the capital as defined in
this act, of a business done out of the state, shall be included
in this section.

Second—He shall ascertain from each person in his district
the value of capital, including moneys, credits, or other thing
remaining invested, whether said investment was made origi-
nally in this or any other state or country, loaned, used, or
employed in business out of this state, by himself, his agent,
or other person for him.

Third—He shall ascertain the value of all capital of incor-
porated joint stock companies, not otherwise taxed; but real
estate and all other property belonging to such company, not
employed in the business thereof, shall not be held to be capi-
tal, but shall be listed and taxed as property and not as capital.

Fourth—He shall ascertain from each person in his district
the amount of capital invested, used, or employed in any
trade or business for which no license is required. Moneys
and credits actually and actively used and employed in carry-
ing on the trade or business, including goods,.wares, and mer-
chandise on hand, and all solvent bonds, demands, or claims
made or contracted in the course of business during the pre-
deding year, shall be held to be capital in such trade or busi-
ness, and shall not be taxed otherwise than as such capital;
but real estate shall.not be listed as such capital, but shall be
assessed and taxed ss other specific property; but nothing
herein shall be held to exclude from taxation any property
which is the subject of such business.

Fifth—He shall ascertain from each person residing in his
district, the aggregate amount of money, and the value of
principal and interest of personal estate and credits under the
control of a receiver or commissioner, in pursuance of any
order, judgment, or decree of any court.

Sixth—He shall ascertain the amount of any money, and
the value of any personal estate or credits deposited to the
credit of any suit, and not in the hands of a receiver.

Seventh—He shall ascertain the value of all toll-bridges and
ferries, by reference to the yearly rent which may be paid
therefor, if rented; if not rented, then the same may be ascer-
tained by valuation, or from the yearly value.

ScnEpuLE D.

16. The classification and numbers under schedule D shall
be as follows, to wit:

He shall ascertain from each person in his district the
aggregate amount of income in excess of fifteen hundred
dollars, whether received or due, though not received within
the year next preceding the first of February in each year,
except salaries of ministers of any religious denomination,
and salaries of officers of the state, payable at the treasury,
the tax on which shall be collected at the time*the salary is
audited and paid, at which time, also, the auditor sball deduct
all indebtedness of such officer.

The word “income” shall include all interest upon notes,
stocks, bonds, or other securities, of whatever description, of
the United States or of any state, or any corporation, com-
pany, partnerahip, firm, or individual, collected or received
during the year, less the interest due and paid by. said person
during the year; the amount of all premiums on gold, silver,
or coupons; the amount of sales of live stock, meat of all
kinds, fess the value thereof at the time of the assessment of
the same; provided, the said value has heretofore been taxed
as capital; wool, butter, cheese, hay, tobacco, grain, or other
vegetable, agricultural or other production grown or produced
by said person; all other gains and profits derived from any
other source whatsoever, and the share of the gains and profits
of all companies, whether incorporated or partnership, of any
person who would be entitled to the same if divided, whether
said profits have been divided or not: provided, however, that
no income shall be included received from corporations or in-
stitutions, whose officers, under the requirement of law, de-
duct the state tax due thereon before paying the same to the
parties entitled to receive said income, and pay the said state
tax to the officer or officers entitled to receive the same; and
provided further, that in addition to the sum of fifteen hun-
dred -dollars aforesaid, there shall be deducted from the income
of the person assessed, all losses sustained during the year by
fire or shipwreck, all losses incurred in trade, all sums actually
paid for labor or service, all fertilizers purchased and used by
any person who cultivates land or conducts any business from
which income is actually derived, except sums paid out for
improvements, new buildings, and betterments made to in-
crease the value of property or estate; and provided further,
that only one deduction of fifteen hundred dollars shall be
made from the aggregate income of any family, except that
ag may make a separate deduction of fifteen hundred

ollars in favor of each ward out of the income coming to
said ward, save when the income accruing to wards is derived
from joint property, when only one deduction shall be made.

False lists ; penalty and proceedings.

17. If any person shall knowingly render a false list of per-
sonal property, choses in action, moneys, credits, capital, in-
come; salary, or other subject of taxation, as described in the
several schedules of this act, and shall swear to such list, it
shall be the duty for the attorney for the commonwealth, upon
his owrf knowledge, or upon information furnished him by any
revenue officer of the state, or any other person under oath,
to file a petition in the circuit court of the county or corpora-
tion wherein the list was taken, setting forth the total or par-
tial omissions in his list, or the values therein, annexed to spe;
cified subjects of taxation, and asking the court to summon
the person or persons giving the list, to answer the petition.
Upon the summons being duly executed according to law, the
court shall impanel a jury to try the allegations of the peti-
tion; and-if a verdict be rendered establishing the false list,
the court shall render judgment against the accused for double
the amotnt of the taxes imposed upon the property so omitted,
together with the costs of the proceedings, including a fee of
five dollars to the commonwealth’s attorney; and the court
shall, moreover, direct the collector of taxes for the county or
township, upon ten days’ notice, to sell for cash the said prop-
erty, or so much thereof as may be necessary to satisfy the
judgment aforesaid, with a commission to the collector of ten
per centum upon the amount thereof. And it shall be the

uty of the collector, within twenty days from the sale, to pay
the taxes so collected into the treasury of the state, and to
pay the costs to the persons respectively entitled thereto; and
any commonwealth’s attorney failing to perform the duties re-
quired of him by this section, shall be fined in a penalty not
exceeding one hundred dollars.
18, The commissioner shall add up the columns of figures
on each page, so as to show at the bottom of each, the total
aggregate of each column, and number of persons and articles
subject to taxation, with the amount of the public tax due on.
everything contained in such page; and at the end of each
book he shall enter the sums from the bottoms of the respec-
tive pages, by reference thereto, so as to present at one view
the various species and total number of the subjects of taxation
within his district, and the entire amount of the revenue arising
therefrom. ;

Deductions for failure to extend proper tax.

19. If a commissioner shall, either in his land book or book
of personal property, charge or extend in any case a less tax
than the law requires, the auditor of public accounts shall de-
duct the amount omitted to be charged or extended from the
compensation of the commissioner.

Books for former years; how made. ,

20. In any case in which, in consequence of there being no
commissioner for the year eighteen hundred and sixty-nine,
or from any other cause, no book was made out of the land tax,
or the tax on personal property for that year, the commissioner
of such district shall proceed to make out books for that year,
according to the rate of tax which then existed, as well as
books for the current year. The like proceedings shall be had
with and under the books of the year eighteen hundred and
sixty-nine, as with those of the current year, and the sums
therein charged shall be collected and accounted for in like
manner.

Omitted taxes ; how assessed, °

21. If a commissioner shall ascertain that any person, or
any real or personal property, or income of salary, has not
been assessed for taxation for the year eighteen hundred and
sixty-five, or any subsequent year, or that the same has been
assessed at less than the law required for that year, or that the
taxes thereon for any cause have not been realized, it shall be
the duty of the commissioner to list the same, and assess the
taxes thereon at the rate prescribed for that year, adding
thereto interest at the rate of six per centum per annum.
Where the same was omitted by no fault of the person
chargeable with the taxes, no interest shall be charged.
22. If any‘commissioner shall knowingly make a false or
erroneous entry on any of his books, he shall, for every such
offence, forfeit two hundred dollars.

Commissioner's oath to land book.

23. The commissioner, after completing his land book, shall
make three copies thereof. At the foot of each copy he shall
make and subscribe an oath to the following effect:

“T, A. B., commissioner of the revenue (district No.
for the county (or corporation) of , do swear that,
in making out the original book, of which the foregoing is a
correct copy, I have, to the best of my knowledge and ability,
pursued the laws prescribing the duties of a commissioner of
the revenue, and that I have faithfully discharged the duties
required of me in assessing new entries of and improvements
upon tracts of land and lots, and injuries to buildings thereon,
and have made all corrections in said book, as required by
law. Given under my hand this , day of ‘
Sworn to and subscribed before me, a justice of the peace (or
other person authorized to administer oaths) for the county
(or corporation) of , on the day ."

Commissioner's oath to property book.

24. The commissioner, in like manner, after completing his
personal property book, shall make three copies thereof. At
the foot of each copy he shall make and subscribe an oath to
the following effect:

“FA. B., commissioner of the revenue (in district No.
for the county (or corporation) of , do swear that,
in making out the original book, of which the foregoing is a
correct copy, I have, to the best of my knowledge and ability,
pursued the laws prescribing the duties of a commissioner of
the revenue; that in every case the list of each person was ren-
dered on oath, except those noted by me as having failed or
refused to take an oath or affirmation. Given under my hand
this day of . Sworn to before me, a justice
of the peace (or other person authorized to administer oaths)
for the county (or corporation) of on the day

”?

of ,

25. The original of each book shall be retained by the com-
missioner so long as he continues in office, and then be de-
livered to his successor. If he fail herein, or if he fail to
make the copies required by law, he shall forfeit fifty dollars.

26. One copy of each book shall be delivered by the com-
missioner to the clerk of the county or corporation court of
his county or corporation, to be filed and preserved by such
clerk, free for the inspection of any person, and a copy of
either, or any part thereof, may be had from the clerk, at the
charge of any person desiring the same.
27. One copy of each book shall be delivered by the com-
missioner to the officer autborized to collect the taxes therein
assessed, which shall be his guide and authority for collecting
the taxes therein charged.

28. The other copy of each shall be transmitted to the au-
ditor of public accounts by the commissioner, with his certifi-
cate, stating that he delivered a duplicate thereof to the proper
ofticer charged with the collection of the taxes and the time
of the delivery. Each copy shall be examined by the auditor
of public accounts, with the book of the preceding year, and
with the transcripts, abstracts, or statements from the records
required to be furnished. He shall note all errors and omis-
sions, and transmit a statement to the proper commissioner
for the succeeding year. This copy shall be a guide for the
auditor in a settlement with the officer charged with the col-
lection of the taxes. It shall be admitted as evidence in any
proceedings for judgment against such officer on account of
the taxes with which he is chargeable. )

29. If the duty prescribed by the twenty-sixth section of an
act which became a law April eighth, eighteen hundred and
seventy, entitled an act in relation to commissioners of the
revenue, shall not be performed before the first day of Sep-
tember, or if the duty prescribed by the twenty-seventh: sec-
tion shall not be performed before the fifteenth day of Sep-
tember, or if the duty prescribed by the twenty-eighth section
shall not be performed before the first day of October, the
commissioner failing to perform any of these duties shall, for
such failure, pay a fine of not less than one hundred nor more
than five hundred dollars. And moreover, the auditor of
public accounts shall suspend the payment of his compensa-
tion. |

30. The commissioner may require from the clerk, collect-
ing officer, and auditor, a receipt or acknowledgment in writing
of the delivery of the said books to them respectively.

Fees of commissioners. ) .?

81. Each commissioner shall be entitled to the following
fees: for making an entry or assessment under the twenty-fifth
section of the last mentioned act, of any parcel of land, one
dollar for every such parcel, to be paid by the owner; for
making an assessment when requested by any owner of any
part of the land, under the twenty-eighth section of above act,
one dollar and seventy-five cents, for the parties amongst whom
the land is divided, shall be jointly and severally liable, except
where the commissioner’s proceedings are confirmed by the
court; in which case, the party complaining shall pay the com-
missioner’s fee, in addition to the cost incurred in consequence
of the application to the court; for making an entry transfer-
ring lands, before charged to one person, unto another, one
dollar, which shall be charged to the person to whom the
transfer is made, and be a compensation for all the tracts in
the commissioner’s district conveyed by the same deed; for
an entry of land according to the thirty-second and thirty-
sixth sections of above act, one dollar, which shall be charged
to the person for whom the entry is made.

‘oe Fees ; how made out and collected.

32. The commissioners may make out tickets for their fees,
and place them in the hands of a sheriff or other officer; to be
collected and accounted for in the same manner that clerks’
fees are collected and accounted for. The said commissioners
shall be subject to the same penalties as clerks of courts for
issuing tickets wrongfully. : i

Commissioner's compensation other than fees.

33. Every commissioner of the revenue shall be entitled to
receive, in consideration of his services, to be paid on or be-
fore the first day of October, out of the treasury, upon the
warrant of the auditor of public accounts, a commission of
two and one-half per centum on the amount of taxes lawfully
assessed by him on persons, on real and personal property,
income and salaries, within the preceding twelve months.
But when taxes assessed in any district in a county exceed
twenty thousand dollars, the commission allowed on the ex-
cess shall be only one and one-half per centum; and where
the said taxes assessed in any district ina town exceed six-
teen thousand dollars, the commission allowed on the excess
shall be only one per centum. ,

34. The preceding section shall not have the effect to re-
duce the compensation to each of the commissioners of the
counties of Carroll and Prince William, and the corporation
of Danville, below the sum of one hundred and twenty-five
dollars; and each of the commissioners of the counties of
Grayson and Giles, and the city of Williamsburg, below the
sum of one hundred dollars; and the allowance to any com-
missioner of any county not mentioned in this section, now
existing, or which may be hereafter created, shall, at the elec-
tion of the commissioner, be the commissions allowed in the
next preceding section, or a specific allowance ot two hundred
and fifty dollars. The auditor of public accounts shall also
pay to the several commissioners all postage advanced by
them in the transmission of their books, or any correspond-
ence touching the duties of their office, and a fee of ten cents
for each birth and death registered and returned by them.

When compensation suapended.

35. The said compensation hereby allowed to a commis-
sioner shall be denied, unless he has punctually performed his
duties in reference to listing of births and deaths, to the assess-
ment of property and licenses, and make all reports required
within the time prescribed by law, or can show to the satisfac-
tion of the auditor of public accounts a strong and sufficient
reason for his delay. In every such case, the auditor may set-
tle with such commissioner for his services upon equitable
principles.
e e
Compensation for services omitted by other commissioner.

36. Where, however, any commissioner lists the property
and makes out books for a former year, such compensation
may be allowed him, in addition to what he is entitled to for
his services during the current year, as he would have received
in a@ former year, bad he then been appointed and performed
the duties of commissioner. ,

37. When one commissioner begins in any year, and dies or
is removed before the services to be rendered by the commis-
sioner in that year are fully performed, in consequence whereof
another succeeds him, who completes the same, the sum to be
paid for the whole services of the commissioners in that year
shall be apportioned between the commissioners according to
the services by them respectively performed. If, however, in
consequence of any failure to deliver up books or papers which
the former had, the latter has to proceed to take the list of
taxable property, and do all that he would have fo in case
there had been no previous commissioner that year, then he
shall receive all the compensation for the said year.

Redress against erroneous assessment.

38. After the commissioner shall have delivered a copy of
his land book or the book of personal property to the collec-
tor, no alteration shall be made in either by the commissioner,
affecting the taxes of that year.

39. But any person assessed with taxes, aggrieved by any
entry in either book, may, within two years after the delivery
of such book to the collector, apply for relief to the court in
which the commissioner gave bond and qualified. The attor-
ney for the commonwealth shall defend the application; and
no order made in favor of the applicant shall have any validity,
unless it be stated on the face thereof that such attorney did
defend it; that the commissioner making the assessment, or
his successor, was examined as a witness touching the appli-
cation, and the facts proved be certified.

40. If the court be satisfied that the applicant is erro-
neously charged on such book with any taxes, and that the
erroneous entry was not caused by reason of the failure or
refusal of the applicant to furnish a list of his property, real
and personal, to commissioner on oath, as the law requires, it
may order that the assessment be corrected by increasing or
diminishing the amount of taxes. If the assessment exceeds
the proper amount, the court may order that the applicant be
exonerated from the payment of so much as is erroneously
charged, if not already paid; and if paid, that it be refunded
to him; and if the assessment be less than the proper
amount, the court shall order that the applicant pay the
proper taxes, and shall furnish the auditor of public accounts
with the new assessment. . .

41. An order of exoneration made as aforesaid, delivered to
the collector, shall restrain him from collecting so much as‘is
thus erroneously charged; or if the same has already been col-
lected, shall compel him to refund the money, if sach officer
has not already paid it into the treasury; and either way, when
properly endorsed by the applicant, it shall be sufficient voucher
to entitle the officer to a credit for so much in his settlement
with the auditor of public accounts.

42. If what was so erroneously charged has been paid into
the treasury, the order of court shall entitle the claimant to a
warrant on the treasury for the amount thereof: provided, ap-
plication for the same be made to the auditor of public accounts
within one year after the date of such order.

43. If the court shall be of opinion that the error asked to
be corrected was committed by reason of the neglect or care-
lessness of the commissioner, it may render judgment against
him for the costs of the application; and if the erroneous en-
try was made by reason of the failure or refusal of the person
charged to furnish the commissioner with a proper descrip-
tion, exhibition, or list, the court shall refuse relief.

Supersedeas authorized.

44. If from the statement of faots or other evidence the au-
ditor of public accounts shall be of opinion that the order of
court granting the redress is erroneous, he may advise a su-
persedeas or appeal to the circuit court of the county or cor-
poration having jurisdiction over the county or corporation in
-which the order was made. Such appeal or supersedeas shall
be granted as a matter of right, and shall be prosecuted by
the attorney for the commonwealth for such court. The cir-
cuit court, upon the facts stated, and upon such other evidence
as either party may offer, shall correct, affirm, or reverse the
order of exoneration, and shall make such order thereupon for
the collection of the taxes or otherwise as the court may con-
sider proper. The appeal or supersedeas shall be tried in a
summary way without pleadings in writing. No costs shall be
awarded by the court or paid by the commonwealth about such
appeal or supersedeas, ‘unless the court, in its discretion, shall
give judgment for costs against the commissioner who made
the erroneous assessment.

Offences against the revenue laws; how prosecuted.

45. Every commissioner of the revenue shall deliver to the
foreman of every grand jury a statement of all offences against
the revenue laws of this commonwealth, and shall also deliver
-& CO y of such statement to the attorney for the common-
wealth, known to him, together with a list of the witnesses by
whom it is expected to prove the offence, and also transmit a
copy thereof to the auditor of public accounts; and no com-
missioner shall draw from the treasury any money unless and
until he make such report, verified by affidavit specifying the
offencesy and the persons committing the same, or that no vio-
lations have been discovered by him.. ,

Mode of recovering fines.

46. Any action or motion for the recovery of any fine or
forfeiture prescribed by this act against any commissioner of
the revenue or clerk, may be instituted or made by the auditor
of public accounts in the circuit court of the city of Richmond,
according to the second section of the forty-third chapter of
the Code.

County levy. ,

47. The proper authority of any county may make such use
of the commissioner’s books required to be filed in the clerk’s
office as may be necessary to enable such authority to raise
money by levy to pay the charges against such county; and if
the authority shall furnish the commissioner with a proper
blank book, in which to record the names of persons subject
to levy, such commissioner shall list the same when he takes
the list of other taxable subjects and shall return such book to
such court.

Ratlroads and canals.

48. Every railroad and canal company shall report annually,
on the first day of February, to the auditor of public accounts,
the estimated value of its real and personal property of every
description, classifying the same under the following heads :

1. Roadway and track or canal bed.

2. Depots, depot grounds, and lots.

3. Real estate not included in other classes.

4, Rolling stock, boats, machinery and equipment.

5. Stores. |

6. Miscellaneous property. :

Every such company shall report quarterly, on the first day
of February, May, August, and November, the net earnings
of the read or canal for the preceeding three months, and in
all cases the report shall be so made as to give the data on
which the same is made. If such road or canal is only in part
within the commonwealth, the report shall show what part is
within the commonwealth, and what proportion the same bears
to the entire length of the road or canal, and shall apportion
the earnings accordingly. Such report shall be verified by the
oath of the president or other proper officer. The company
shall be the collector for the state of the taxes which may from
time to time be imposed, and shall, at the time fixed for making
said report, pay into the treasury the taxes imposed thereon
by law. For each failure to make such report and return of
tax, the company shall pay a fine of not less than five hundred
dollars nor more than five thousand dollars, a judgment for
which may be obtained by the ‘auditor of public aecounts,
after twenty days’ notice, befere the judge of the circuit court
of Richmond, | \ , .

A company failing to make such report or pay the taxes
be immediately assansed, under the directio of the anditor of
public accounts, by any person appointed by him for the pur-

ose, at its full cost of construction; and a tax shall at once

levied on double such value at the annual rate levied upon
the value of other property for the year. Such tax so levied
shall be collected by any sheriff or collector to whom the au-
ditor may deliver the assessment or a copy thereof. The she-
riff or collector may distrain and sell any personal property of
such company, and shall pay the taxes into the treasury within
three months from the time the assessment, or a copy as afore-
said, may be delivered to him.

Express companies. :

49. Every express and transportation company shall make
return to the auditor of public accounts on or before the fif-
teenth day of March, June, September, and Degember of each
year, of the net earnings of such company on account of any
transactions, profits, or charges within the state of Virginia
within the three months next preceding the first day of March,
June, September, and December of each year, and on the fif-
teenth day of March, shall likewise return the value of all real
and personal property in the state owned by said company.
If the auditor of public accounts shall have prescribed a form
for such return, the report shall be in the form prescribed. If
no such form shall have been prescribed, the report shall be
in such form as will best disclose the operations of .such com-
pany.. The report of such company shall be verified by the
oaths of the agents and chief officers of such company at its
principal offices in this state. The report shall show the net
earnings from the receipts and charges of such company for
business done in this state, whether collected in or out of the
state. Such express company shall be the collector for the
state of the taxes herein imposed, and shall, on or before the
fifteenth day of March, June, September, and December, pay
on the total earnings so reported, such taxes as may be pre-
scribed. For a failure to make such report or pay such tax, a
penalty of not less than one thousand nor more than five
thousand dollars shall be imposed upon the company so fail-
ing; and the tax shall be immediately assessed upon the gross
earnings as aforesaid, under the direction of the auditor of
public accoants by any person appointed by him for the pur-
pose, upon the best information which such person can obtain,
and to that end may exercise all the powers of a commissioner
of the revenue. For the payment of the tax and of such
penalty, the stockholders and members of such company shall
be personally liable, and judgment may be rendered against
them, or any of them, personally, in the circuit court of the
city of Richmond, in the mode prescribed by law. Such com-
pany and its officers and agents are hereby prohibited from
transporting any goods, wares, merchandise, or other articles
of their own, or in which they have an interest, by said com-
pany; and they are hereby prohibited from doing any business
appertaining to the business of a broker or merchant unless
licensed as broker or merchant. Such principal officer shall
require from the several agents employed by such company a
report of their transactions on oath, which report, so sworn
to, shall accompany the report of the chief officer to the auditor
of public accounts. All reports hereafter shall be made under
the provisions and in pursuance of this act. Such company,
its officers, and agents, doing business as broker and merchant
without a license, and for any other violation of this act, shall
forfeit not less than two hundred nor more than two thousand
dollars for each offence; and if the officers and agents of such
company fail or refuse to show what, if any, goods have been
transported over any road by any such company, or by any
officer or agent thereof, such company shall be held to have
engaged in the business of a broker or merchant, and the
penalty hereby imposed shall be exacted.

Savings banks and insurance companies.

50. Savings banks and insurance companies incorporated by
this state shall, in July and January of each year, either de-
clare a dividend of profits arising out of the operations of
such savings banks and insurance companies for the six months
ending on the first day of July and January next preceding,
or determine their inability to do so. If a dividend be de-
clared of as much as three per centum of its capital, as herein
defined, the said institution and company shall cause a tax to
be paid into the treasury, and the same shall be retained from
the dividend on which it is payable. If there be no dividend,
or if such dividend be not as much as three per centum of
such capital, as herein defined, then such institution and such
company shall pay into the treasury a tax on its capital. For
this purpose, the capital stock shall be held to consist of the
value of the assets held as capital and money deposited. Be-
tween the first and fifteenth of July and January of each year
such institution and company shall certify to the auditor of
public accounts, on the oath of its chief accounting officer, the
amount of the dividend declared, if any, and of its capital
where no dividend has been declared, and shall pay the tax
herein imposed into the treasury. The tax hereby imposed on
money deposited in such bank may be retained by such bank
from the depositors. If any such institution or company fail
to make such report and pay such tax, it shall be liable for the
same, and forfeit not less than five hundred dollars nor more
than two thousand dollars, which shall be recoverable in the
circuit court of the city of Richmond, on motion of the audi-
tor of public accounts, after twenty days’ notice, which notice
shall be served as prescribed by law in other cases.
51. Every insurance company not incorporated by this state,
and doing business therein, shall, in June and December of
each year, make report to the auditor of public accounts, on
oath, showing the amount of assessments collected and pre-
miums received, and obligations for premiums from such busi-
ness for the six months ending on the first day of June and
December next preceding, and shall immediately pay the tax
imposed by law on such assessments and premiums into the
treasury. This tax shall be in addition to the license tax for
the privilege of operating in this state.

52. If such company fail to make such report and pay such
tax, the company and each agent shall be liable for the same,
and each shall forfeit not less than five hundred dollars nor
more than two thousand dollars.

03. Every telegraph company doing business in this state,
shall, on or before the first day of July and the first day of
December of each year, make report, verified by the oath of
the chief officer resident in the state, to the auditor of public
accounts, of the net earnings of such company within the six
months ‘next preceding such semi-annual report on all business
conducted, carried on, or performed by such company within
the state. Such company shall also report ‘on oath, on or be-
fore the first day of July, the value of all real and personal
property owned by said company within the state. Every
such company shall be the collector for the state of the taxes
which may be imposed on the earnings and property of the
same, and shall, with the reports herein provided for, pay into
the treasury the taxes which may be prescribed. If any such
company fail to make such return or pay such tax, it shall be
liable to a fine of not less than five hundred nor more than
two thousand dollars, which may be recoverable in the circuit
court of Richmond on motion, after twenty days’ notice, by
the auditor of public accounts, such notice to be served in the
manner prescribed by law in other cases.

54. Where any incorporated company or person is engaged
in more than one business, which is made by the provisions of
this act subject to taxation, such incorporated company or per-
son shall pay the tax provided by law on each branch of its or
his business.

5d. All acts or parts of acts inconsistent with this act are
hereby repealed.

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