Chap. 45.—An ACT in relation to Commissioners of the Revenue.

° In force April 8, 1870.

1. Be it enacted by the general assembly, That sections one
to forty-one, inclusive, of chapter thirty-five of the Code (edi-
tion of eighteen hundred and sixty), be amended and re-en-
acted so that, with the amendments, the same shall read as fol-
lows:

Number of commissioners, term of office, residence; districts, how
changed.

Ҥ 1. Be it enacted by the general assembly, That there
shall be three commissioners of the revenue for each of ¢he
counties of Franklin, Loudoun, Pittsylvania, and Rocking-.
ham; two for each of the counties of Accomack, Albemarle,
Augusta, Bedford, Botetourt, Brunswick, Buckingham, Camp-
bell, Caroline, Carroll, Charlotte, Chesterfield, Culpeper, Din-
widdie, Fauquier, Frederick, Giles, Grayson, Halifax, Hanover,
Henrico, Henry, Lee, Louisa, Mecklenburg, Montgomery,
Nansemond, Norfolk, Patrick, Prince William, Rockbridge,
Russell, Scott, Shenandoah, Smyth, Southampton, Spotsylva-
nia, Sussex, Tazewell, Washington, and Wythe; one for every
other county now existing or which may be hereafter created ;
and three for the city of Richmond; and one for each of the
corporations of Danville, Fredericksburg, Lynchburg, Nor-
folk, Petersburg, Portsmouth, Staunton, Williamsburg, and
Winchester.

“The said commissioners shall be appointed by the auditor
of public accounts, shall hold their office for the term of one
year and until their successors are appointed and qualified, and
shall give bond and qualify as hereinafter prescribed.

Ҥ 2. In those counties and corporations in which there
may be more than one commissioner, each shall be for a cer-
tain district, which the court of the county or corporation
shall designate by number. The bounds of each district shall
also be laid off and described by an order of such court, and
may at any time be changed by such court.

Qualtfications and bonds of commissioners.

Ҥ 3. Every person appointed commissioner, shall, within
sixty days thereafter, and before entering upon the duties of
his office, before the court of the county or corporation where-
in he was appointed, take the several oaths required by law,
and give bond, with sufficient security, in a penalty of five
thousand dollars, conditioned for the faithful performance of
the duties of his office, which bond shall be made payable to
the commonwealth of Virginia, and after being acknowledged
in open court, shall be entered of record in such court. If
any commissioner shall fail to take such oaths and give such
bond within the time herein prescribed, his office shall be
deemed vacant, and it shall be the duty of the court of the
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county or corporation to declare the vacanoy and certify the
same to the auditor of public accounts. The qualification,
unless to fill a vacancy of part of the term of his predecessor,
shall not be construed to invest such commissioner with au-
thority to act as such before the time appointed for him to en-
ter upon the duties of his office. If appointed to file a va-
cancy, the commissioner shall qualify within thirty days after
the day of appointment.

Clerks to send copies of bonds to auditor.

‘‘§ 4. Within ten days after the bond is given and the seve-
ral oaths of office taken, the clerk of the court wherein said
bond is directed to be filed and recorded, shall transmit a copy
thereof, together with a copy of the order of court showing
the qualification of such commissioner and acknowledgment of
said bond, to the auditor of public accounts. If any clerk
shall fail to perform this duty, a fine shall be imposed on him
of not less than fifty dollars nor more than one hundred dol-
lars, and a like fine of not less than fifty dollars nor more than
one hundred dollars for each period of ten days thereafter that
he shall fail to make ‘such return.

Commissioner's jurisdiction.

Ҥ 5. The jurisdiction, powers, and duties of a commis-
sioner shall not extend beyond the bounds of his district, ex-
cept to grant license to exercise a privilege which is not local,
and which may be exercised in or out of such district, accord-
ing to existing laws.

Assistant commissioner.

‘$6. A commissioner, unable from sickness or other cause
to perform the duties of his office, may, at his own expense,
with the consent of the county or corporation court employ a
person (approved by the court) to assist him. Such assistant,
after taking the proper oaths, may discharge any of the duties
of commissioner, and the principal and his sureties shall be
liable for the faithful performance of such duties.

Communications from auditor to commissioners and the courts.

Ҥ7. It shall be the duty of the auditor of public accounts
to prepare and forward to the commissioners of the revenue,
printed forms of the land and property books; and he shall
also, by letter or printed circular, give such instructions to said
commissioners, in respect to their duties, as to him shall seem
judicious. If any commissioner shall refuse to obey the audi-
tor’s instructions, he shall forfeit a sum not less than thirty
dollars nor more than fifty dollars. The expense of such
books, circular, and postage of all communications to and from
a commissioner, and from one commissioner to another, on
the business of his office, shall be defrayed out of the trea-

sury.
Ҥ 8. The auditor of public accounts for misdemeanor or
neglect, or incapacity of any commissioner, may remove him
from office; and vacancies from any cause in the unexpired
time may be filled by the auditor.

Books and papers of predecessor.

Ҥ 9. The commissioner shall apply for the official books and
‘papers which his predecessor had to the person in possession
thereof, who shall deliver the same on such application. Such
person failing or refusing to deliver such books and papers
when application shall be made for them as aforesaid, shall for-
feit one hundred dollars.

Ҥ 10. The auditor upon being informed that any such offi-
cial books or papers cannot be obtained, may authorize the
commissioner to procure substitutes therefor.. Any clerk fur-
nishing the same may be paid therefor such fees out of the
treasury as he might by law charge an individual for. similar
services.

Wheat real estate shall be taxed.

“$11. All real estate, except such as may be exempted by
the next succeeding section, shall be subject to such annual
taxation as may be prescribed by law, and a lien shall exist on
such real estate for the payment of the taxes imposed thereon.
The value of lands and lots as now ascertained, and the ascer-
tained value of new grants which may hereafter be entered
and assessed, shall be permanent, and shall not be changed
except to allow the addition of the value of improvements,
or a total or partial deduction of the value of such improve-
ments.

Real estate exempt from taxation; exception.

Ҥ12. All real estate used for the erection of churches or
for divine worship, and for a parsonage or for a public library,
not exceeding the quantity allowed by law to be held for such
purpose; public burying-grounds, appropriated and not for
sale; or real estate belonging to any county, city, or town, or
masonic or odd-fellows, or like benevolent associations, and
used for public or charitable purposes; or belonging to incor-
porated colleges and academies, and to free schools, theological
seminaries, and library companies, or used for college or
school purposes; or to the University of Virginia; the Vir-
ginia military institute; to the institution for the education of
the deaf, and dumb and the blind; to the lunatic asylums; to
orphan asylums; to the Ladies’ Mount Vernon association; ex-
clusively to the commonwealth; armories belonging to military
organizations organized by the laws of this state and used
exclusively for military purposes; and all such estate used
exclusively for the safe keeping of fire engines and for the
meeting of fire companies, whether owned by a fire compan
or by a city or town, shall be exempt from taxation: provided,
however, that nothing herein contained shall be construed to
exempt from taxation any lot or building partially or wholly
used for any private purpose unless the profits arising from
such use are applied to public, charitable, benevolent, or
literary purposes. :

When a commissioner shall commence his assessment. —

Ҥ 13. Each commissioner shall commence annually on the
first day of February, or at such time as the auditor shall de-
signate, and proceed without delay to ascertain all the real es-
tate in his district, and the person to whom the same is charge-
able with taxes on that. day, and the township in which the
same or the greater part thereof is located.

What a commissioner shall do before making out his land book.

Ҥ 14. Each commissioner, before making out his land book
(and when he takes the list of taxable personal property), shal]
carry with him the last land book that niay be had, and the
entry of lands charged to any person resident or having an
agent within his district, shall be shown to such person, or his
agent, who shall be required to state on oath whether the same
be. correctly entered; whether any part thereof ought to be
transferred to any other person, and if so, to whom, and the
nature of the evidence to authorize such transfer; also, to state
whether any other land within the district ought to be charged
to such resident or non-resident, and to describe the same, as
well as to give a description of any of the lands charged to
such resident or non-resident, which may not be correctly
entered. And the commissioner, upon obtaining such infor-
mation, shall verify the same by the records of his county or
corporation, and if the same be found correct, he shall change
the entries in his land-book accordingly. Any such resident
or agent failing to comply with such requisition, shall forfeit
fifty dollars. Any commissioner failing to comply with this
section shall forfeit one hundred dollars.

Lists furnished by clerks and register to commissioner.

Ҥ 15. The'clerk of the court of every county and corpora-
tion, shall annually, on or before the fifteenth day of January,
make out a list of all deeds for the partition and conveyance
of land (except deeds of trust and mortgages made to secure
the payment of debts) which may have been admitted to re-
cord in the clerk’s office of such court within a year, endin
on the thirty-first day of December preceding, which list shall
state the date of the deed, when admitted to record, names of
grantors and grantees, the quantity of the land conveyed, the
specified value thereof, and a description of the same.

Ҥ16. The clerk of every circuit, county, and corporation
court shall make out a list of all judgments and decrees for the
partition or recovery of lands which may have been rendered,
and ot all lands absolutely devised by wills which may have
been recorded in such court within the same and the next pre-
ceding year; which list shall state the date of the decree, the
land which is the subject of the partition, and between whom
and in what proportion it is divided, and the date of the wilk
containing the devise, when admitted to record, names of the
devisor and devisee, and a description of the land devised.

Ҥ 17. Every list mentioned in either of the two preceding
sections, shall, immediately after the fifteenth day of January,
be transmitted to the auditor of public accounts, and a copy
thereof be delivered by the clerk to the commissioner for his-
county or corporation; or, if there be more commissioners
than one, tbe clerk shall deliver to each a copy, or at least of so
much thereof as relates to lands within the district of each.
If any clerk shall fail, for one month after the expiration of
the said year, to perform any of the duties required of him by
this section, or either of the two next preceding sections, he
shall, for such failure, forfeit one hundred dollars.

a ; 18. If any estate of a decedent shall, under his will or
by descent, pass to any person other than to his lineal de-
scendants, or his father, mother, husband, wife, brother, sister,
nephew, or niece, or to or for their use, the clerk of the court
in which the will is recorded, and the clerk of the court of the
county or corporation in which such estate is situate, or in
which the persons, or any of them taking the same, reside,
upon ascertaining the fact, shall report the same to the proper
commissioner of the revenue. On such estate the commis-
sioner shall, in addition to the annual tax, charge a specific tax
to the person or persons taking under the will or by descent,
as aforesaid.

““§ 19. An abstract shall be made out for the auditor of
public accounts, and for each county or corporation, of all
grants issued from the land office within the two years afore-
said for lands therein. The register shall direct every such
abstract, other than that for the auditor, to the commissioner
of the revenue for the proper county or corporation; and
where, in any county, there are more commissioners thar one,
the register shall direct a copy of the abstract for such county
to the clerk of the county court for each commissioner therein.
The same shall be directed to the proper courthouse, and
mailed within one month after the expiration of the said two
years; and the register shall pay the postage and receive
credit therefor in his settlement with the auditor.

Ҥ 20. Any person interested may also procure, at bis cost,
a statement of any such grant, judgment, decree, or devise,
and deliver the same to the proper commissioner.

Form of land book.

Ҥ 21. The commissioner shall make out his land book in
such form as the auditor of public accounts may prescribe ;
and the auditor shall so arrange such book that it may show
in one table the tracts of land, and in a separate table the
town lots and the township in which they are located, as fol-
lows, to wit:
““§ 22. In the table of tracts of land, the commissioner shall
enter each tract separately, and shall set forth, in as many. sepa-
rate columns as may be necessary, the name of the person who
by himself or his tenant has the freehold in possession, his
place of residence, the nature of his estate, whether in fee or
for life; the number of acres in the tract, the name of the
tract, if it has a name, and a description of it, with reference
to contiguous -tracts, or to the water courses, mountains, or
other places on or near which it lies, the distance and bearing
from the courthouse, the value of the land per acre, including
buildings; the value of the lands and buildings, the sum in-
eluded in the value on account of buildings, the amount of
tax on the whole tract at the legal rate, and from whom, when,
and how the owner derived the land, where this is known,
with a note and explanation of any alteration made, showing
why and upon what authority it was made.

What ts to be shown in table of town lots.

‘‘§ 23. In the table of town lots he shall enter separately
each lot, and shall set forth, in as many separate columns as
may be necessary, the name of the person, his residence and
estate, as in the table of tracts of land.

“The commissioner shall set forth in other columns the
number of each lot in the town, with the name of the town,
if not previously placed in the caption or heading otf the table;
a description, where the person does not own the whole lot,
of the part which he owns, the value of the buildings on the
lot, the value of the lot, including buildings, the amount of
tax at the legal rate, and like notice of the source of the title
and explanation of alterations, as in the table of tracts of land.

What changes in commissioner's land books shall be made.

-§ 24. Such changes as may happen within the district of
any commissioner, shall be noted by him in his land book;
and for each failure to make explanatory notes of such
changes, and showing why and upon what authority such
change was made, the commissioner shall foffeit not less than
twenty dollars, nor more than one hundred dollars, and in
addition thereto, may have his pay suspended until such notes
are so made.

Ҥ 25. He shall enter in the said book and assess the value
of all lands in his district, appearing by the register’s abstract
to have been granted. If he shall fail to enter any grant
(mentioned in the register’s abstract) on the first land book
made out after the abstract shall have been received by him,
he shall, for such failure, forfeit twenty dollars to the common-
wealth, and a like sum to the grantee, which shall be recover-
able in a separate proceeding.
‘““§ 26. Real estate purchased for the commonwealth, at a
sale for taxes, shall not be thereafter entered in the said book,
but the auditor shall keep a register thereof. When, however,
any real estate so purchased appears by the auditor’s certificate
to have been redeemed, the same shall be replaced in said
book, in the name of the former owner or his grantee. When
real estate is sold for taxes to individuals, the commissioner
shall note on his land book the number of acres so sold, and to
whom, but shall continue the whole tract of land upon bis
land book in the name of the former owner, until the pur-
chaser obtains a deed therefor. .

Ҥ 27. The lands appearing on the lists or statements men-
tioned in the seventeenth, eighteenth, and twenty-first sections
of this act, shall be transferred accordingly on the land book,
and charged to the person to whom the transfer is made or the
grant has issued.

Ҥ28. When a tract or lot becomes the property of differ-
ent owners in several parcels, the value at which the whole
had been assessed shall be divided by the commissioner
amongst the several parcels, having regard to the value of
each parcel, compared with that of the whole tract or lot, and
the tax, upon the whole shall be apportioned accordingly
amongst the owners of the different parcels. If any person
interested shall be dissatisfied with such apportionment, he
may apply to the commissioner to make a re-assessment, and
the commissioner shall make the same according to the best
of his skill and judgment. Any person feeling himself
aggrieved by any such re-assessment, may apply to the court
ot the county or corporation to review the commissioner's
decision, which court may affirm the commissioner's decision,
or order it to be corrected. Ten days’ notice shall be given
in writing to the parties in interest, or such of them as may
be in the county or corporation, before the commissioner shall
proceed to make such re-assessment, or before such applica-
tion shall be made to the court to review the commissioner’s
decision.

Ҥ29. If the surface of land is held by one person, the
minerals, mineral water or oil under the surface be held b
deed in fee simple by another, the commissioner shall deter-
mine the relative value of each, and shall assess the respective
owners with the value of their respective interests; but if
minerals, mineral water or oil are being mined or worked,
they shall not be’ assessed with taxes under the provisions of
this section. If the surface and minerals, mineral water or
oil be owned by the same person, and the minerals. mineral
water or oil are being mined or worked, the commissioner
shall ascertain the value of the land, exclusive of the minerals,
mineral water or oil, by reference to the assessed value of con-
tiguous lands for agricultural purposes, and assess the same at
such ascertained value. The commissioner of the revenue
shall make the assessment under the provision of the act enti-
tled an act providing for the re-assessment of lands through-
out the commonwealth, passed March tenth, eighteen hundred
and fifty-six.
Ҥ 30. Every commissioner, in making out his land book,
shall correct any mistake made in any entry therein; but land
which has been correctly charged to one person shall not af-
terwards be charged to another without evidence of record
that such charge is proper, except in cases arising under the
provisions of the next succeeding section.

“$31. When the owner dies intestate, the commissioner’
may ascertain who are the heirs of the intestate, and charge
the land to such heirs. When the owner has devised the land
absolutely, the commissioner may charge the land to such
devisee. If, under the will, the land is to be sold, the land
shall continue charged to the decedent’s estate until a transfer
thereof. While it continues charged to the estate, the per-
sonal property shall be liable for the tax on all so charged, and
subject to distress or other lawful process for the recovery of
the same. Any assets in the hands of the personal representa-
tive of the decedent shall be likewise liable therefor.

Ҥ 32. If land lying in one county, corporation, or district,
be erroneously assessed in another, the commissioner on whose
book it is erroneously assessed, shall certify the owner’s name
and the quantity, description, and value of the land to the
proper commissioner, who shall enter the same on his book
and charge the tax thereon, and the commissioner on whose
book it was erroneously entered shall strike the same there-
from, upon being’ advised of the entry thereof by the proper
commissioner.

Ҥ 33. Land lying. partly in one county and partly in an-
other, shall be ms | by the commissioner of the county in
which the greater part lies; but the entry and payment of
taxes in the county where any part thereof is situated, shall,
for such time, be a discharge of so much of the taxes as may
be so charged and paid. When new buildings and enclosures
other than farm fences are erected, of the value of one hun-
dred dollars or more, upon that part of the land lying in the
county in which it is not assessed, the commissioner on whose
book it is entered shall assess and add the value of such build-
ings and enclosures, as in other cases.

“434. Where land which lies partly in ope county and
partly in another is assessed in the county in which the greater
part lies, if the owner thereof shall convey that portion (or any
part thereof) lying in the county wherein the same is not as-
sessed, the commissioner of the revenue of the latter county
shall enter upon his land book what is so conveyed, and cer-
tify the owner’s name and the quantity, description, and valua-
tion thereof to the commissioner of the county wherein the
whole was before assessed, who shall strike the part so con-
veyed from his land book.

Ҥ 35. When the commissioner shall ascertain that there is
any patented land in his district which has not before been en-
tered on his book, or, after being entered, has, from any cause,
been omitted for one or more years, he shall make an entry
thereof, and of the name of the owner, and if there be no re-
assessment of the value thereof, he shall proceed to make such
assessment, to the best of his judgment, by reference to the
assessed value of contiguous lands similarly situated, and shall
charge on the land which he so enters, taxes at the rate im-
posed by law for each year in which the land was not before
entered in such book, from the year eighteen hundred and
thirty-two, inclusive, if the patent emanated before that time ;
and if it did not, then from the date of the patent, together
with the lawful interest on each year’s tax. Any commissioner
failing td make any such entry and assessment, shall forfeit
twenty dollars.

Ҥ36. The preceding section shall not, however, be con-
strued to subject a bona fide purchaser of such land to the
arrears of said tax, except from the date of his title thereto.
Neither shall it be construed to release any lands west of the
Alleghany mountains, which have been forfeited, or which
may be liable to forfeiture, for not having been entered on the
land book and charged with taxes prior to the said year
eighteen hundred and thirty-two.

How old and nee buildings assessed.

Ҥ 37. The commissioner, before making out his land book,
shall assess the value of any building and enclosure, not there-
tofore assessed, whether old or new, found to be of the value
of one hundred dollars and upwards. The value thereof shall
be added to the value at which the land was before charged.

Ҥ38. New buildings as aforesaid, shall not be assessed
until they be so far finished as to be fit for use; but they shall
then be assessed, whether entirely finished or not, at the same
value as if ‘they were finished upon the plan on which they
were designed.

Ҥ39. Any building and enclosure as aforesaid, which may
have been increased in value to one hundred dollars or up-
wards, by repairs or additions thereto, shall be assessed in the
same manner as if they were new.

‘“§ 40. When from natural decay or other cause, any build-
ing and enclosure as aforesaid, which may have been assessed,
shall be either wholly destroyed or reduced in value below
one hundred dallars, the commissioner shall deduct from the
charge against the owner the value at which such buildings
and enclosure may have been assessed, and if the value of the
buildings has been impaired by violence, to an extent of one
hundred dollars or upwards, the commissioner shall assess the
said buildings in their present condition, and reduce the charge
for the buildings in their present condition to the amount so
assessed.

How machinery in manufacturing and other mills charged.

“$41. The commissioner, in assessing the value of ma-
chifery and other fixtures to real estate in manufacturing or
other similar establishments, shall ascertain the value of all
such machinery and fixtures attached thereto, and include the
aggregate value thereof as improvements on real estate, in
the same manner and to the same effect as in the case of
buildings and enclosures added to real estate, under the pro-
visions of this act: provided, however, that if the machinery
aforesaid shall be used in the business of mining or manufac-
turing, according to the twenty-ninth section of this act, the
machinery so used shall be assessed and taxed as the property
of the person owning the mineral title. For any failure on
the part of the commissioner to comply with this or any of
the four next preceding sections, he shall forfeit fifty dollars
for each fajlure.

“$42. All acts and parts of acts inconsistent with this act
are hereby repealed.

“$43. This act shall be in force from its passage.”