Chap. 377.—An ACT to Amend and Re-enact Sections 14 and 15 of an Act
entitled an Act for the Assessment of Taxes, approved July 9, 1870.

Approved November I, 1870.

1. Be it enacted by the general assembly of Virginia, That
sections fourteen and fifteen of the act approved July ninth,
eighteen hundred and seventy, entitled an act for the assess-
ment of taxes, be amended and re-enacted so as to read as fol-
lows:

“On deeds.

Ҥ 14, On every deed, not exempt by law, admitted to re-
cord, and on every contract relating to real estate, whether it
be a deed or not, which is admitted to record, the tax shall be
one dollar, where the consideration of such deed or contract
does not exceed one thousand dollars; and for every additional
one hundred dollars, or fraction of one hundred, in excess of
one thousand dollars, an additional tax of ten cents. But any
deed, will, or contract may be re-recorded in the same office
where the records containing such deed, will, or contract has
been destroyed by fire or otherwise, free of the state tax: pro-
vided, that but one such tax shall be collected on any such
deed or contract.

“On sutts.

‘4 15. First—When any original suit, notice, ejectment, or
attachment (other than a summons to answer a suggestion sued
out under the eleventh section of chapter one hundred and
eighty-eight of the Code), or other action, except a suit in
chancery, is commenced in a circuit, county, or corporation
court, there shall be a tax thereon, if the amount of debt or
demand for damages shall not exceed five hundred dollars, of
one dollar, and for every additional one hundred dollars, or
fraction of one hundred, in excess of five hundred dollars, an
additional tax of ten cents.

“Second—Upon every appeal, writ of error, or supersedeas,
In a@ circuit court, there shall be a tax thereon of three dollars;
and upon every appeal, writ of error, or supersedeas, in the
supreme court of appeals, there shall be a tax of six dollars.

“Third—Upon every chancery suit, originating either in a
county. corporation, or circuit court, there shall be a tax of
one dollar.”

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