Chap. 72.—An ACT for the Assessment of Taxes on Persons, Property, In-
come, Licenses, &c.

In force February 18, 1871.

Number of assessors and commissioners.

1. Be it enacted by the general assembly, That tnere shall
be one assessor for each township in the several counties of
this commonwealth, and one commissioner of the revenue for
each city and town now authorized by law to elect a commis-
sioner of the revenue; which said assessors and commission-
ers of the revenue shall be elected, give bond, and qualify as
prescribed by law.

Term of office; residence.

2, The term of office of said assessors and commissioners of
the revenue shall commence on the first day of July next after
their election, and continue for one year from the day when
their term of oftice respectively commenced, unless sooner re-
moved. Each assessor and commissioner shall reside in the
township, city, or town for which he was elected, and his re-
moval therefrom shall vacate his office.

Qualfications and bonds of assessors or commissioners.

3. Every person elected assessor or commissioner shall, be-
fore entering upon the duties of his office, before the court of
the county or corporation wherein he was elected, or the judge
thereof in vacation, take the several oaths required by law,
and give bond, with sufficient security, in a penalty of two
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, or before the judge in vacation, shall be en-
tered of record in such court. If any assessor or commis-
sioner shall fail to take such oaths and give such bond on or
before the first day of July next after his election, his office
shall be deemed vacant, and it shall be the duty of the court
of the county or corporation to declare the vacancy, and fill
the same; and every assessor or commissioner so appointed
shall continue to discharge the duties of the office until his
successors shall be elected and shall have qualified. ‘The qualt-
fication, unless to fill a vacancy of part of the term of his pre-
decessor, shall not be construed to invest such assessor or com-
missioner with authority to act as such before the time ap-
pointed for him to enter upon the discharge of the duties of
his office. If appointed to fill such a vacancy, the assessor or
commissioner shall qualify within thirty days after the day of
his appointment.

Clerks to send copies of bonds to auditor.

4, Within ten days after the bond is given and the several
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 assessor or commissioner, and ac-
knowledgment of said bond, to the auditor of public accounts.
If any clerk shall fail to perform this duty, a fine shall be im-

osed on him of not less than fifty dollars nor more than one
hundred dollars, 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.

Assessors’ and commissioners’ jurisdiction.

5. The jurisdiction, powers, and duties of assessors and com-
missioners shall not extend beyond the bounds of their re-
spective townships, cities, or towns, except to grant license to
exercise a privilege which is not local, and which may be ex-
ercised in or out of such townships, cities, or towns, according
to existing laws.

Assistant assessors and commissioners,

6. An assessor or 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 qualifying in the manner provided by law, may
discharge any of the duties of assessor or commissioner, and the
principal and his sureties shall be liable for the faithful per-
formance of such duties.

Communications from auditor to assessors and commissioners and the
courts.

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

8. The auditor of public accounts shall communicate any in-
stances of the misconduct or neglect of any assessor or com-
missioner, or any evidence of his incapacity, furnished by any-
thing in the auditor’s office or otherwise, in a letter to the clerk
of the court of the county or corporation wherein such asses-
sor or commissioner was elected; which letter the clerk shall
lay before the court at the first term after it is received.

Power to remove and fill the vacancy.

9. Upon any complaint being made of an assessor or com-
missioner by such letter or otherwise, or whenever the court
is satisfied that there has been neglect of duty, or that an as-
sessor or commissioner is incapable of performing the duties
of his office with efficiency, it may order a summons to issue,
requiring the assessor or commissioner to appear before the
court at the next term; and after such summons shall have
been served on the assessor or commissioner in the manner
prescribed in the first section of chapter one hundred and
sixty-seven of the Code of Virginia, for at least ten days be-
fore the return day thereof, the court shall, at the term to
which such summons is returnable, or to which it may be con-
tinued, consider the matters of the summons, and if it shall be
of opinion that suflicient cause exists, shall make an order for
his removal, and fill the vacancy.

Books and papers of predecessor.

10. The assessor or 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 applica-
tion. Such person failing or refusing to deliver such books
and papers when application shall be made for them as afore-
sald, shall forfeit one hundred dollars.

11. The auditor, upon being informed that any such official
books or papers cannot be obtained, may authorize the asses-
sor or commissioner to procure substitutes therefor. Any
clerk furnishing the same may be paid therefor such fees out
of the treasury as he might by law charge an individual for
similar services.
Duties, compensation, and habilities of commissioners of the revenue for
; cities and towns.

12. The duties, compensation, and liabilities of commission-
ers of the revenue for cities and towns, shall be the same as
are defined and prescribed by this act for township assessors,
so far as the same may be applicable to said cities or towns,
and not inconsistent with the constitution of this state and
the laws thereof.

When an assessor or commissioner shall commence his assessment.

13. The assessor for each township in the several counties
of this commonwealth, and the commissioner of the revenue
for each city or town, shall commence annually, on the first
day of February, or at such time as the auditor shall desig-
nate, and proceed, without delay, to ascertain all the real es-
tate in his township, city, or town, and the person to whom
the same is chargeable with taxes on that day, and the town-
ship in which the same, or the greater part thereof, is located.

What real estate shall be taxed”

14. All the 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 ascertained in pursuance of an
act providing for the reassessment of the lands throughout the
commonwealth, approved July ninth, eighteen hundred and
seventy, and the ascertained 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 improvements.

Real estate exempt from taxation; exception.

15. 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 pur-
pose; 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 association, and used for
public or charitable purposes; or belonging to incorporated
colleges and academies, and to free schools, theological semi-
naries, and library companies, masons, and odd fellows, or used
for college or school purposes; or to the University of Virginia ;
to the Virginia military institute; to the institution for the
education of the.deaf and dumb and the blind; to lunatic asy-
lums; to orphan asylums; to the Ladies’ Mount Vernon asso-
ciation ; exclusively 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 for fire engines and for
the meeting of fire companies, whether owned by a fire com-
pany or by a city or town, shall be exempt from taxation: pro-
vided, however, that nothing herein contained shall be con-
strued to exempt from taxation any lot or building partially
or wholly used for any private purpose, unless the profits aris-
ing from such use are applied to public, charitable, benevolent,
or literary purposes.

What an assessor or commissioner shall do before making out his land
book.

16. Each assessor or commissioner, before making out his
land book (and when he takes the list of taxable personal pro-
perty), shall carry with him the last land book that may be
had, and the entry of lands charged to any person resident or
having an agent within his township, city, or town, 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 author-
ize such transfer; also, to state whether any other land within
the township, city, or town ought to be charged to such resi-
dent 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
assessor or commissioner, upon obtaining such information,
shall verify the same by the records of his county or corpora-
tion, and if the same be found correct, he shall change the en-
tries in his land book accordingly. Any such resident or agent
failing to comply with such requisition, shall forfeit fifty dol-
lars. Any assessor or commissioner failing to comply with
this section, shall forfeit one hundred dollars.

Lists furnished by clerks and register of land office to assessor or com-
missioner.

17. The clerk of the court of every county and corporation
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 pay-
ment of debts) which may have been admitted to record in
the clerk’s office of such court within a year ending on the
thirty-first day of December preceding, which list shall state
the date of the deed, when admitted to record, names of grant-
ors and grantees, the quantity of the land conveyed, the spe-
cified value thereof, and a description of the same.

18. The clerk of every circuit, county, and corporation court
shall make out a list of all judgments and decrees for the par-
tition or recovery of lands which may have been rendered,
and of 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 will
containing the devise, when admitted to record, names of the
devisor and devisee, and a description of the land devised.

19, Every list mentioned in either of the two preceding sec-
tions 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 assessors of the several town-
ships in his county or corporation, and to the commissioners
of the revenue of each city or town, or at least of so much
thereof as relates to lands within the township, city, or town
of each. If any clerk shall fail, for one month after the expi-
ration 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.

20. If any estate of a decedent shall, under his will or by
descent, pass to any person other than to his lineal descendents,
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 ascer-
taining the fact, shall report the same to the proper township
assessor or commissioner of a city or town. On such estate
the assessor or commissioner shall, in addition to the annual
tax, charge a specific tax to the person or persons taking un-
der the will or by descent as aforesaid.

21. An abstract shall be made out by the register of the
land office, on or before the fifteenth day of January of each
year, or as soon thereafter as practicable, for the auditor of
public accounts and for each county or corporation, of all
grants issued for lands therein from his office within the year
ending the thirty-first day of December preceding. The re-
gister shall direct every such abstract, other than that for the
auditor, to the clerk of the county or corporation court for
eaeh assessor or commissioner therein. ‘The same shall be di-
rected to the proper courthouse, and mailed within one month
after the expiration of the said year; and the register shall
pay the postage and receive credit therefor in his settlement
with the auditor.

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

Form of land book.

23. The assessor or commissioner shall. make out his land
book in such form as the auditor of public accounts may pre-
scribe; 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, city, or town in which they
are located, as follows, to wit:
24. In the table of tracts of land, the assessor or commis-
sioner shall enter each tract separately, and set forth, in as
many separate columns as may be necessary, the name of the
person who, by himself or his tenant, has the freehold in pos-
session, 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 refer-
ence to contiguous tracts, or to the water courses, mountains,
or other places, on or near which it lies, the distance and bear-
ing from the courthouse, the value of the land per acre, in-
cluding buildings, the value of the lands and buildings, the
sum included 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 18 to be shown in table of town lots.

25. 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 assessor or 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 cap-
tion or heading of 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 an assessor's or commissioner's land book shall be made.

26. Such changes as may happen within the township, city,
or town of any assessor or 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 au-
thority such change was made, the assessor or commissioner
shal] forfeit not less than twenty dollars nor more than one
hundred dollars, and in addition thereto may have his pay sus-
pended until such notes are so made.

27. He shall enter in the said book and assess the value of
all lands in his township, city, or town, appearing by the regis-
ter’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
commonwealth, and a like sum to the grantee, which shall ie
recoverable in a separate proceeding.
28. 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 assessor or commis-
sioner shall note on his land book the number of acres so sold,
and to whom, but shall continue the whole tract of land upon
his land book in the name of the former owner until the pur-
chaser obtains a deed therefor.

29. The lands appearing on the lists or statements mentioned
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.

30. When a tract or lot becomes the property of different
owners, in several parcels, the value at which the whole had
been assessed shall be divided by the assessor or 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 assessor or commissioner to make a reassessment, and the
assessor or commissioner shall make the same according to the
best of his skill and judgment. Any person feeling himself
agorieved by any such reassessment, may apply to the court of
the county or corporation to review the assessor’s or commis-
sioner’s decision, which court may affirm the assessor’s or com-
missioner’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 assessor or commissioner shall proceed to make such reas-
sessment, or before such application shall be made to the court
to review the assessor’s or commissioner’s decision.

31. If the surface of land is held by one person, the mine-
rals, mineral water, or oil under the surface be held by deed in
fee simple by another, the assessor or 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 assessor or commissioner
shall ascertain the value of the land, exclusive of the minerals,
mineral water, or oil, by reference to the assessed value of
contiguous lands for agricultural purposes, and assess the same
at such ascertained value. The assessor or commissioner
suall make the assessment under the provision of the act enti-
tled an act providing for the reassessment of lands throughout
the commonwealth, approved July ninth, eighteen hundred and
seventy.
32. Every assessor or 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
afterwards 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.

33. When the owner dies intestate, the assessor or commis-
sioner may ascertain who are the heirs of the intestate, and

e charge the land to such heirs. When the owner has devised

the land absolutely, the assessor or 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

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estate, the personal 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 per-
sonal representative of the decedent shall be likewise liable
therefor.

34. If land lying in one township, city, or town be erro-
neously assessed in another, the assessor or 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 assessor or commissioner, who shall enter the same
on his book and charge the tax thereon, and the assessor or
commissioner on whose book it was erroneously entered shall
strike the same therefrom upon being advised of the entry
thereof by the proper assessor or commissioner.

30. Land lying partly in a township of one county and
partly in that of another, shall be entered by the assessor of
the township of theecounty 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 hundred dollars or more, upon
that part of the land lying in the county in which it is not as-
sessed, the assessor on whose book it is entered shall assess and
add the value of such buildings and enclosures, as in other
cases.

36. Land lying partly in one township and partly in one or
more townships of the same county, shall be entered by the
assessor of the township in which the greater part lies. Where
new buildings and enclosures other than tarm fences are
erected, of the value of one hundred dollars or more, upon that
part of the land lying in the township or townships in which
it 1s not assessed, the assessor on whose book it is entered
shall assess and add the value of such buildings and enclosures,
as in other cases.

37. Where land which lies partly in one 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 assessor of the latter county shall enter upon his
land book what is so conveyed, and certify the owner’s name
and the quantity, description, and valuation thereof, to the as-
sessor of the county wherein the whole was before assessed,
who shall strike the part so conveyed from his land book.

38. When the assessor shall ascertain that there is any pa-
tented land in his township which has not before been entered
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 reassess-
ment of the value thereof, he shall proceed to make such as-
sessment, to the best of his judgment, by reference to the as-
sessed 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 assessor fail-
ng to make any such entry and assessment shall forfeit twenty

ollars.

39. The preceding section shall not, however, be construed
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 Alle-
ghany 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 new buildings assessed.

40. The assessor or commissioner, before making out his
land boak, shall assess the value of any building and enclosure
not theretofore 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 be-
fore charged.

41. New buildings, whether entirely finished or not, shall be
assessed at their actual value at the time of assessment.

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

43. When, from natural decay or other cause, any building
and enclosure as aforesaid, which may have been assessed, shall
be either wholly destroyed or reduced in value below one hun-
dred dollars, the assessor or 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 assessor or 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.
44, The assessor or commissioner, in assessing the value of
machinery 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 provi-
sions of this act: provided, however, that if the machinery
aforesaid shall be used in the business of mining or manufac-
turing, according to the thirty-first section of this act, the ma-
chinery 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 assessor or commissioner to comply with this or
any of the four next preceding sections, he shall forfeit fifty
dollars for each failure.

Assessor’s or commissioner’s oath to land book.
45, The assessor or 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 ef-

fect: “TI, A. B., assessor of the township of , or com-
missioner of the revenue for the city or town of , in
the county of , do swear, that in making out the origi-

nal book, of which the foregoing is a correct copy, I have, to
the best of my knowledge and ability, pursued the laws pre-
scribing the duties of an assessor or commissioner, and that I
have faithfully discharged the duties required of me in assess-
ing new entries of and improvements upon tracts of land and
lots, and injuries to buildings thereon, and have made all cor-
rections 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 of ”? ,

ASSESSOR’S OR COMMISSIONER’S PERSONAL PROPERTY ‘BOOK.
Persons and personal property to be listed for taxation.

46. All male persons over twenty-one years ‘of age, all per-
sonal estate within this commonwealth, and the moneys and
credits of persons residing therein, whether such moneys and
credits, as distinguished from other personal estate and as de-
fined in this act, be in or out of this commonwealth (except
such personal estate, moneys, and credits as are expressly ex-
empted by law, or are otherwise taxed by this act), shall be
entered on the assessor’s or commissioner’s personal property
book, and be subject to equal and uniform taxation.
47, 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 incorpo-
rated colleges and academies, and to free schools and theologi-
cal seminaries, and used for college or school purposes, or be-
longing to public libraries, or held in trust for the use of any
seminary of learning; to the University of Virginia; to the
Virginia military institute; to the institution for the education
of the deaf and dumb and the blind; and to the lunatic asy-
lums.

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; and

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

Construction of the revenue laws.

48. In the construction of the Jaws for the assessment and
collection of taxes, the rules of decision prescribed in the six-
teenth chapter of the Code of Virginia shall be observed, un-
less such construction would be inconsistent with the manitest
intent of the legislature; and in addition to the rules of con-
struction therein prescribed, the word “ moneys” shall be con-
strued to mean not only gold, silver, and copper coins, but
bullion and all notes used as currency. The word “credits”
shall be construed to mean all solvent debts, claims, or de-
mands, owing or coming tovany 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 consti-
tuting capital employed in business out of this state, by him-
self, his agent, or other person for him.

When assessors and commissioners begin to assess property.

49. Each assessor and 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 property on that day, or which may be found in his town-
ship, city, or town, subject to taxation prior to the time he
shall deliver his book to the officer charged 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 ascertained as hereinafter provided,
and the tax thereon shall bear such proportion to whole an-
nual 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 township, city, or town, to furnish a list of such property,
money, credits, or other subject of taxation as is required by
law, and the value thereof. Upon neglect or refusal to give
such list, the assessor or commissioner, in order to obtain the
same, 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, to furnish any information
such person may have relating thereto. It shall be the duty
of the assessor or commissioner, in all cases, to administer an
oath to any such person to make true answers to such ques-
tions as he may ask in relation to any matter about which he
is authorized to enquire; and if the same be the person as-
sessed with taxes on the property, the oath shall be as pre-
scribed in the fifty-third section of this act. An assessor or
commissioner failing to administer the oath required, shall for-
teit fifty dollars.

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

00. ‘The assessor or commissioner shall ascertain and assess
for taxation all male persons of full age and sound mind re-
siding in his township, city, or town on the first day of Feb-
ruary of each year; all personal property and the value there-
of, and subjects of taxation in his township, city, or town on
that day, or which may be found therein prior to the day on
which he may deliver his book to the officer charged with the
collection of taxes. 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 per-
son in possession. If the property is the separate property of
a married woman, it shall be listed by and taxed to her trus-
tee, if any she have; and if she have no trustee, it shall be
listed by and taxed to herself. If the property be the estate
of a deceased person, it shall be listed by the personal repre-
sentative or person 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 pro-
perty 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. If the property belong to a corporation,
which property is not otherwise 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 commissioner, 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. Ifthe property
consists of money, bonds, stocks, or other evidences of public
or private debts, in any county other than that of his resi-
dence, 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 in-
demnity given to the person in possession for the payment
thereof. | |

51. 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 per-
sonal property, and who is required to list the same, shall fail,
upon application, to make such list, and to 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 assessor
or commissioner resort to other evidence to make the assess-
ment, and such person so assessed be aggrieved by an erro-
peous entry, he shall not, after such failure or refusal, and the
assessment made by reason thereof, be exonerated from such
erroneous assessment by order of court.

02. The assessor or commissioner shall make a particular re-
port, 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 charged 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.

03. The assessor or commissioner shall furnish, or cause to
be furnished, to each person, forms for lists of valuations, and
such person shall, within ten days thereafter, make out and de-
liver to the assessor or commissioner, or deposit with the clerk
of the county or corporation court, statements of all personal
estate, moneys, contracts, and credits which such person is re-
quired 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 necessary for each assessor or commissioner
shall be furnished by the auditor of public accounts to such
assessor or commissioner. The person who receives such forny
shall annex, in pursuance thereof, valuations of the property
required to be listed, and shall take and subscribe an oath, to
be appended to such statement, to the following effect, viz:

“T do solemnly swear (or affirm) that, to the best of my
knowledge 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 list, and of all subjects and persons on ac-
count 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 furnish to the assessor or commissioner
the blank list of taxables, with the required oath printed on
the back, which said oath shall be taken before the assessor or
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 delivered to the assessor or commissioner, filed with
the clerk of the county or corporation court, and he shall ex-
amine the books to ascertain that they are so filed.

o4. Such oath may be administered by the assessor or com-
missioner, or any other officer authorized by law to administer
an oath; and if any person be absent from his residence at the
time the assessor or commissioner calls, and there be no per-
son on the premises authorized to act for such person, the as-
sessor or 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 per-
son proper forms, to enable him to make out the statement afore-
said, with the form of the oath aforesaid appended thereto; and
it shall be the duty of such person, within ten days thereafter, to
make out and deliver to the assessor or commissioner, or deposit
with the clerk as aforesaid, such lists, with the valuations of
property annexed, verified by affidavit, as are hereinbefore re-

uired.

" 00. If the assessor or commissioner is not satisfied with the
valuation of the property made by any such person, he may, upon
his own view, or upon such information as he may obtain or
possess, adopt what he deems a fair and proper valuation
thereof; and where it is practicable, the assessor or commis-
sioner 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
assessor or commissioner, such person and the assessor or com-
missioner shall respectively choose two discreet voters, to
whom shall be referred the matters in controversy, and their
decision, or that of an umpire chosen between them, shall be
final.
56. 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 therein,
he shall forfeit twenty dollars. If any person shall refuse to
exhibit to the assessor or commissioner any property listed, or
required by this act to be listed by him, in order that a fait
valuation thereof may be assessed, he shall pay a fine of not
less than twenty nor more than one hundred dollars.

Assessor’s or commissioner’s personal property book; how made out;
p pr
what to contain.

o¢. From the list of persons and personal property ascer.
tained as aforesaid, the assessor or commissioner shall make a
book. It shall be in the form prescribed by the auditor ot
public accounts, and it shall be so arranged that the assessot1
or commissioner may set forth, in as many separate columns as
may be necessary to show the persons chargeable with taxes.
alphabetically arranged, and opposite thereto the several sub.
jects of taxation, and the values of each; and in a separate col.
umn, opposite to the name of the person chargeable with taxes
as aforesaid, shall show the aggregate amount of taxes on al
the subjects with which he has been listed. The taxable sub.
jects shall be classified by schedules, and numbered as follows
to wit:

ScHEDULE A.

08. 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
taxation by order of the county or corporation court of his
residence on account of bodily infirmity.

ScHEDULE B,

09. The classifications and numbers under schedule B shal
be as follows, to wit:

Personal estate.

First—The aggregate number of horses, mules, asses, anc
jennets, and the value thereof.
Second—The number of cattle, and the value thereof.
oe ae number of sheep and goats, and the valu
thereof,
Fourth—The number of hogs, and the value thereof.

Fifth—The aggregate number and value of all pleasure car-
riages, stage coaches, carts, wagons, carry logs, elliptic spring
wagons, carryalls, gigs, bugcies, 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 forty-seventh section
of this act.

Seventh—The aggregate value of all tools of mechanics.

Kighth—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 ag-
gregate marketable value of all other personal property not
specifically enumerated in this or other schedules, and not ex-
empt from taxation: provided, that grain, tobacco, and other
agricultural productions in the hands of a producer of the
same, are hereby declared exempt from taxation as property
under this schedule.

ScHEDULE C.,

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

On personal property in choses in action, moneys, credets, and capital.

First—The assessor or commissioner shall ascertain from.
each person residing in his township, city, or town, the value,
in this state, of all solvent bonds, demands, and claims, how-
ever evidenced, owing or coming to such person, 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 otherwise deducted, owing to
others from such person as principal debtor, and not as guar-
antor, endorser, or surety. The aggregate of principal, inte-
rest, and exchange shall constitute the amount of a bond,
demand, or claim due and payable, and the principal, with in-
terest rebated, when the bond, demand, or claim bears no
interest, shall constitute the value of a bond, demand, or claim
not yet due and payable. But no bond, demand, or claim, con-
stituting a part of the capital, as defined in this act, of a busi-
ness done out of the state, stall be included in this section.

Second—He shall ascertain from from each person in his
township, city, or town, the value of capital, including moneys,
credits, or other thing remaining invested, whether said in-
vestment was made originally 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 incorpo-
rated joint stock companies, not otherwise taxed; but real es-
tate 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 town-
ship, city, or town, the amount of capital invested, used, or
employed in any trade or business. Moneys and credits ac-
tually and actively used and employed in carrying on the trade
or business, including goods, wares, and merchandise on hand,
and all solvent bonds, demands, or claims, made or contracted
in the course of business during the preceding year, shall be
held to be capital in such trade or business, 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 as
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
township, city, or town, the aggregate amount of money, and
the value, and 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 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.

ScnEDULE D.

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

He shall ascertain from each person in his township, city, or
town, the aggregate amount of income in excess of one thou-
sand dollars 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 shall deduct all indebtedness of such officer. .

The word “income” shall include all rents, interests upon
notes, stocks, and bonds not otherwise taxed, or other securi-
ties, of whatever description, of the United States or of any
state or country, or any corporation, company, partnership,
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 and meat of all kinds, less the value
thereof at the time of the assessment of the same, provided the
said value has heretofore been taxed as capital; the amount of
sales of wool, butter, cheese, hay, tobacco, grain, or other vege-
table, agricultural, or other production grown or produced by
said person: provided, that the amount derived by the pro-
ducer from the sale of any agricultural production during the
preceding year (whether the same was grown during the pre-
ceding year or not) shall be assessed and taxed as income; all
other gains and profits derived from any other source whatso-
ever, 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, that in addition to the
‘sum of one thousand dollars aforesaid, there shall be deducted
from the income of the person assessed all losses sustained
during the year, ali 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 im-
provements, new buildings, and betterments made to increase
the value of property or estate: and provided further, that
only one deduction of one thousand dollars shall be made from
the aggregate income of any family, except that guardians
may make a separate deduction of one thousand dollars 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.

62. 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 of the attorney fur the commonwealth, upon
his own 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 empannel a jury to try the allegations of the petition; and
if a verdict be rendered establishing the false list, the court
shall render judgment against the accused for double the
amount of taxes imposed upon the property so omitted, to-
gether 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 pro-
perty, 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 duty
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.

Rules both as to land book and book of personal property.

63. The assessor or commissioner shall add up the columurs
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 re-
spective pages, by reference thereto, so as to present at one
view the various species and total number of the subjects of
taxation within his township, city, or town, and the entire
amount of the revenue arising therefrom:

Deductions for failure to extend proper tax.

64. If the assessor or 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 ac-
counts shall deduct the amount omitted to be charged or ex-
rended from the compensation of the assessor or commissioner.

Books for former years; how made.

65. In any case in which in consequence of there being no
commissioner of the revenue for the year next preceding, or
from any other cause, no book was made out of the land tax,
or the tax on personal property for that year, the assessor of
such township, or the commissioner of the revenue of such
city or town as composed the district of said commissioner,
shall proceed to make out books for that year according to the
rate of tax which then existed, as well as books for the cur-
rent year. The like proceedings shall be had with and under
the books of the year next preceding as with those of the cur-
rent year, and the sums therein charged shall be c@llected and
accounted for in like manner: provided, however, that the pro-
visions of this section shall not apply to the collection of taxes
for the year eighteen hundred and seventy, the collection of
which is provided for by an act approved January sixth,
eighteen hundred and seventy-one, entitled an act supplemen-
tal to an act providing for the collection of the state revenue
and county levies for the year eighteen hundred and seventy.

Omitted taxes; how assessed.

66. If the assessor or commissioner shall ascertain that any
person, or any real or personal property, or income, or salary
has not been assessed for taxation for the year eighteen hun-
dred 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 assessor or 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.

Penalties on assessors or commissioners.

67. If any assessor or commissioner shall knowingly makea
false or erroneous entry in any of his books, he shall, for every
such offence, forfeit two hundred dollars.

Assessor's and commissioner's oath to property book.

68: The assessor or commissioner, after completing his per-
sonal property book, shall make three copies thereof. At the
foot of each copy he shall make and subscribe an oath to the
following effect:

“TJ, A B, assessor for the township of , in the county
(or corporation) of , or commissioner of the revenue
for the city or town 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 any assessor (or commissioner
of the revenue), that in every case the list of each person was
rendered 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 county (or corporation) of , on the day of hal

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

70. One copy of each book shall be delivered by the asses-
sor or commissioner 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.
71, One copy of each book shall be delivered by the asses-
sor or commissioner to the county, city, or town treasurer,
which shall be his guide and authority for collecting the taxes
therein charged. The assessor for each township shall, in ad-
dition to the three copies above required, make an additional
copy of each book, and deliver the same to the township clerk ;
and said assessor shall also extend upon the copies required to
be furnished to the county and township clerks, respectively,
the county and township levies.

72. The other copy of each shall be transmitted to the audi-
tor of public accounts by the assessor or commissioner, with
his certificate, stating that he delivered a duplicate thereof to
the county, city, or town treasurer aforesaid, 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 re-
quired to be furnished. He shall note all errors and omissions
and transmit a statement to the proper assessor or commis-
sioner for the succeeding year. This copy shall be a guide for
the auditor in a settlement with the officer charged with the
collection of taxes. It shall be admitted as evidence in any
proceeding for judgment against such officer on account of the
taxes with which he is chargeable.

73. It shall be the duty of the assessor or commissioner to
furnish to the clerk of the court for the county or corporation
for his examination, as required by law, the copies of said
books by the first day of April, and to furnish the treasurer
and auditor of public accounts their copies by the fifteenth day
of April; and for a failure so to deliver said copies to the clerk
in the time prescribed, he shall pay a fine of not less than fifty
nor more than one hundred dollars; and for a failure to deliver
said copies to the treasurer and auditor of public accounts by
the said fifteenth day of April, he shall pay a fine of not less
than one hundred nor more than five hundred dollars,
and the auditor of public accounts shall not pay to him his
compensation: provided, that the auditor of public accounts
may, for good cause, extend the time for any assessor (or com-
missioner) to deliver said books.

74, The assessor or commissioner may require from the clerk,
collecting officer, and auditor, a receipt or acknowledgment in
writing of the delivery of the said books to them respectively.

tees of assessors and commissioners.

75. Each assessor or commissioner shall be entitled to the
following fees: for making an entry or assessment under the
twenty-seventh section of this act, of any parcel of land, one
dollar for every such parcel, to be paid by the owner; for ma-
king an assessment, when requested by any owner of any part
of land, under the thirtieth section, one dollar and seventy-five
cents. The parties amongst whom the land is divided shall be
jointly and severally liable, except where the assessor or com-
missioner’s proceedings are confirmed by the court, in which
case the party complaining shall pay the assessor or commis-
sioner’s fee, in addition to the cost incurred in consequence of
the application to the court; for making an entry transferring
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 assessor’s
or commissioner’s township, city, or town, conveyed by the
same deed; for an entry of land according to the thirty-fourth
and thirty-seventh sections of this act, one dollar, which shall
be charged to the person for whom the entry is made.

Fees; how made out and collected.

76. The assessors or 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 as-
sessors and commissioners shall be subject to the same penal-
ties as clerks of courts for issuing tickets wrongfully.

Assessor's or commissioner's compensation other than fees.

77. Every assessor or commissioner shall be entitled to re-
ceive in consideration of his services, to be paid on or before
the first day of September, out of the treasury, upon the war-
rant of the auditor of public accounts, a commission of two
and one-half per centum on the amount of taxes lawfully as-
sessed by him on persons, on real and personal property, in-
come, and salaries, within the preceding twelve months. But
when taxes assessed in any township exceed twenty thousand
dollars, the commission allowed on the excess shall be one and
one-half per centum, and when the said taxes assessed in any
city or town exceed sixteen thousand dollars, the commission
allowed on the excess shall be only one per centum.

78. The auditor of public accounts shall also pay to the seve-
ral assessors or commissioners, all postage advanced by them
in the transmission of their books or any correspondence touch-
ing the duties of their office, and a fee of ten cents for each
birth and death registered and returned by them.

When compensation suspended.

79. The said compensation hereby allowed to an assessor or
commissioner shall be denied, unless he has punctually per-
formed his duties in reference to listing of births and deaths,
to the assessment of property and licenses, and made all re-
ports required within the time prescribed by law, or can show
to the satisfaction of the auditor of public accounts a strong
and suflicient reasen for his delay. In every such case, the au-
ditor may settle with such assessor or commissioner for his
services upon equitable principles.
Compensation for services omitted by another assessor oi commissioner.

80. Where, however, any assessor or commissioner lists the
property and makes out books for a former year, such compen-
sation 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, had he then been appointed and per-
formed the duties of assessor or commissioner.

81. When an assessor or commissioner begins in any year
and dies or is removed before the services to be rendered by
him 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 assessors or commissioners
in that year shall be apportioned between them 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 haa to proceed to take the list ot
taxable property, and do all that he would have to do in case
there had been no previous assessor or commissioner for that
year, then he shall receive all the compensation for the said
year.

Redress against erroneous assessment.

32. After the township assessor or commissioner of the reve-
nue shall have delivered a copy of his land book or the book of
personal property to the county, city, or town treasurer, no al-
teration shall be made in either by him, affecting the taxes of
that year.

83. But any person assessed with taxes, aggrieved by any
entry in either book, may, within two years atter the delivery
of such book to the treasurer aforesaid, apply for relief to the
court in which the assessor or commissioner gave bond and
gualitied. The attorney 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 assessor or commis-
sioner making the assessment, or his successor, was examined
a3 a witness touching the application, and the facts proved to
be certified.

84. If the court be satisfied that the applicant is erroneously
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
the assessor or commissioner on oath, as the law requires, it
may order that the assessment be corrected. If the assessment
exceeds the proper amount, the court may order that the ap-
plicant be exonerated from the payment of so much as is er-
roneously charged, if not already paid; and if paid, that it be
refunded to him. 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.
85. 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 such officer
has not already paid it into the treasury; and either way, when
properly endorsed by the applicant, it shall be a sufficient
voucher to entitle the officer to a credit for so much in his set-
tlement with the auditor of public accounts.

86. 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.

87. If the court shall be of opinion that the error asked to be
corrected was committed by reason of the neglect or careless-
ness of the assessor or commissioner, it may render judgment
against him for the costs of the application, and if the erro-
neous entry was made by reason of the failure or refusal of the
person charged to furnish the assessor or commissioner with a
proper description, exhibition, or list, the court shall refuse re-
lief.

Supersedeas authorized.

88. If, from the statement of facts or other evidence, the
auditor 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 ay a matter of right, and shall be prosecuted by the
attorney for the commonwealth for such court. The circuit
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 consider
proper. The appeal or supersedeas shall be tried in a sum-
mary 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 assessor or commis-
sioner who made the erroneous assessment.

Offences against the revenue laws; how prosecuted.

89. It shall be the duty of every assessor or commissioner
of the revenue to furnish the attorney for the commonwealth
of every county, city, or town, a list of every violation of the
revenue laws of this commonwealth committed by persons
other than himself, showing the nature and character of each
violation, together with a list of the witnesses by whom it is
expected to prove the offence, and also transmit a copy thereot
to the auditor of public accounts. And it shall be the duty of
such attorney to deliver the said lists to the foreman of the
grand jury, who shall treat them as having been delivered spe-
cially in charge to the said jury. The said foreman, after the
grand jury is discharged, shall return such lists to the clerk of
the court, to be preserved and filed by him in his office. In
case no violations shall have been discovered by said assessor
or commissioner, or otherwise come to his knowledge, it shall
be the duty. of the assessor or commissioner, as aforesaid, to
furnish a statement of the fact, verified by aftidavit, to the at-
torney for the commonwealth and to the auditor of public ac-
counts, a8 aforesaid. No assessor or commissioner shall draw
from the treasury any money for services rendered by him as
such, unless and until he shall have furnished the statements
aforesaid, verified by affidavit, and otherwise complied with the
requirements of this section. It shall be the duty of the cir-
cuit, county, and corporation courts, specially to charge the
crand juries to inquire into all violations of the revenue laws
of this state by the assessors or commissioners of the revenue
thereof.

Mode of recovering fines.

90. Any action or motion for the recovery of any fine or
forfeiture prescribed by this act against any assessor, commis-
sioner, 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.

Railroad and canal companies.

91. 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 also report, on the first day of Feb-
ruary of each year, the net earnings of the road or canal for
the preceding twelve 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 im-
posed, and shall, at the time fixed for making said report, pay
into the treasury the taxes itnposed thereon by law. A com-
pany failing.to make such reports or pay the taxes, may be im-
mediately assessed, under the direction of the auditor of public
accounts, by any person appointed by him for the purpose, at
its full cost of construction; and a tax shall at once be 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 auditor may
deliver the assessment, or a copy thereof. The sheriff or col-
lector may distrain and sell any personal property of such com-
pany, and shall pay the taxes into the treasury within three
months from the time the assessment, or a copy as aforesaid,
may be delivered to him.

Express and transportation companies.

92. Every express and transportation company shall make
return to the auditor of public accounts, on or before the first
day of February in each year, of the net earnings of such com-
pany, on account of any transaction, profits, or charges within
the state of Virginia, within the twelve months next preceding
the said first day of February of each year, and on the first day
of February of each year, shall likewise return the value of all
the real and personal property owned by said company. If the
auditor of public accounts shall have prescribed a form for such
return, the said 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 company.
The report of such company shall be verified by the oaths of
the agents and chief officers of such company, at its principal
office 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 which may be imposed thereon, and shall thereon, at
the time fixed for making said report, pay the same into the
treasury. 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 failing;
and the tax shall be immediately assessed upon the net earn-
ings as aforesaid, under the direction of the auditor of public
accounts, by any person appointed by him for the purpose,
upon the best information which such person can obtain; and
to that end, may exercise all the powers of an assessor or com-
missioner 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
company 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 a 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 audi-
tor of public accounts. All reports hereafter shall be made
under the provisions and in pursuance of this act. Such com-
pany, its officers and agents, doing business as broker or mer-
chant, without a license, and for any 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 of-
ficer or agent thereof, such company shall be held to have en-
gaged in the business of a broker or merchant, and the penalty
hereby imposed shall be exacted. -

Savings banks and insurance companies.

93. Between the first and fifteenth of July and January of
each year, each savings bank and insurance company shall cer-
tify 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 or assets, not including money deposited, and
shall pay the tax imposed into the treasury. If any such in-
stitution or company fail to make such report or 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 Rich-
mond, on motion of the auditor of public accounts, after twenty
days’ notice; which notice shall be served as prescribed by law
in other cases. It shall be the duty of each assessor and com-
missioner of the revenue to report to the auditor of public ac-
counts the name of each savings bank and insurance company
doing business in his distriet, and the names of the officers
thereof.

Foreign wnsurance companies.

94. 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.

95. 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.
96. Every telegraph company doing business in this state
shall, on or before the first day of February of each year, make
report, verified by the oath ot the chief officer resident in the
state, to the auditor of public accounts, of the net earnings of
such company, within the twelve months next preceding such
report, on all business conducted, carried on, or performed by
such company within the state. Such company shall also re-
port on oath, on or before the first day of February, 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 net
earnings and property of the same, and shall, at the time fixed
for making said reports, pay into the treasury the taxes which
may be prescribed. If 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 the city of Richmond, on
motion, after twenty days’ notice, by the auditor of public ac-
counts; such notice to be served in the manner prescribed by
law in other cases.

97. 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
person shall pay the tax provided by law on each branch of its
or his business.

98. No clerk shall issue any writ or docket any motion, writ
of error, supersedeas, or appeal, or record any deed or will, or
grant any letters or certificate of administration, until the tax
thereon shall be paid. The clerk shall report to the auditor of
public accounts, on the first day of June, September, Decem-
ber, and March in each year, the amount of such taxes assessed
and received by him during the preceding quarter, and shall
pay into the treasury, within fifteen days after the expiration
of such quarter, the amount received by him therefrom, de-
ducting a commission of five per centum. :

LICENSES.
ScHEDULE A.
Liquor merchants.

99. A license to sell wine, ardent spirits, malt liquors, cider,
or any mixture of any of them, shall be obtained in addition
to a license to engage in or follow any other licensed business,
occupation, or profession; but such license shall not authorize
the sale of wine, ardent spirits, malt liquors, cider, or any mix-
ture of any of them, to be drunk at the place where sold. No
person. shall sell wine, ardent spirits, malt liquors, cider, or any
mixture of any of them, to be drunk at the place where sold,
except the keeper of a licensed ordinary or the keeper of a
licensed eating house. Before a license shall be granted to
keep an ordinary or eating house, application shall be made to
the court of the county or corporation in which it is to be
kept for permission to keep the same, and upon said court
being satisfied, after hearing testimony for and against the ap-
plication, and entering of record that the place where the same
18 to be kept is convenient and suitable, and that the applicant
is a person of sobriety and good character, and upon giving a
certificate to that effect, the said license may be granted, but
not until then. If the court refuse such certificate, the refusal
shall be entered of record, and shall not be reversed or re-
voked until the following March or April term, unless by the
same court. Under a license to sell ardent spirits, as first
above mentioned, the person licensed may, in addition thereto,
sell wine, malt liquors, cider, or any mixture of any of them,
without any additional tax, unless or until the legislature shall
otherwise prescribe by fixing a different rate of tax for the
sale of either. If a law shall impose a tax on the amount of
sales, the license shall specify the amount to be sold under
such license, and when such amount is sold, the license there-
after shall be void. The amount of such sales shall be ascer-
tained and determined as follows: if the merchant has been in
business as such, whether under a license or not, in the county
or corporation where he applies for a license, for twelve months
next preceding, the sales during the succeeding year shall be
assumed to be at least equal to, and it may be determined that
they will exceed, those of the preceding year. If the business
has only been carried on part of the year preceding, then the
amount of sales of the preceding year may be ascertained by
adopting the sales for such part of the year as an approximate ba-
sis for averaging the same for the entire year. It a liquor mer-
chant is a beginner, he shall state the amount of his probable sales
for and during the time the license he proposes to obtain will
eontinue. In all such cases of conjectural sales, the amount
thereof may be determined by ascertaining the amount of pur-
chases made and to be made, and adding the per centum of pro-
fits made or to be made on the sales, and adopting the aggre-
gate as the amount of sales. In all such cases, the license shall
specify the amount of the wines, ardent spirits, malt liquors, or
cider, to be sold under such liquor merchant’s license, including
profits. If the liquor merchant, who is a beginner, desires an
enlargement of the amount of sales, he may apply for a new
assessment and new license for the privilege of selling the ad-
ditional quantity desired, which shall be granted upon the pay-
ment of the tax on the sales without the specific tax. For the
purpose of ascertaining whether the amount of wines, liquors,
and so forth, authorized by such license to be sold have been
sold, it shall be the duty of every liquor merchant, who is a
beginner as aforesaid, on the first day of August, November,
and February, of each year, to make report in writing, on oath,
to the assessor or commissioner of the revenue for the town-
ship, city, or town, in which the liquor merchant was licensed,
showing the amount of goods sold by him within the prece-
ding three months. If any such liquor merchant shall fail tc
make such report, the assessor or commissioner shall assume
that all the wines, ardent spirits, and so forth, authorized to be
sold by the license have been sold, and shall proceed to make
a new assessment, after examining the liquor merchant on oath,
or upon such other evidence as he may be able to obtain, in the
same manner and to the same effect he would do if the appli-
cation had been made to him for an enlargement of the license
aforesaid. If any person shall bring wines, ardent spirits, and
so forth, into this state at a time when, by an assessment, he
cannot procure a license for the full term of one year, and he
desires to have such wines, ardent spirits, and so forth, sold by
auction, the assessor or commissioner, as aforesaid, may assese
the tax at a rate equal to the tax for one year. Licensed dis-
tillers may sell liquors manufactured by them, at the place of
manufacture, in quantities not less than one gallon, without a
special license: provided, the same shall be delivered to pur-
chasers at the distilleries: and provided, that no license shall
be granted to sell, by retail, ardent spirits, malt liquors, or any
mixture of any of them, until a certificate is obtained from the
court of the county or corporation, in the mode and to the ef-
fect the same is required to be obtained by the keeper of an
ordinary. If any person shall in any manner violate this sec-
tion, he shall pay a fine of not less than thirty dollars nor more
than one thousand dollars for each offence.

Commission merchants.

100. Any person licensed as a commission merchant may seli
any personal property, except wine, ardent spirits, and malt
liquors, gold or silver coin, bonds, certificates of public or pri-
vate debts, or other securities, which may be left with or con-
signed to him for sale. Such merchant shall pay a tax on such
sales, or on the commissions charged for such sales, as the legis-
lature may from time to time impose; and all sales, whether
made for compensation or not, and all commissions and other
compensation of every kind received, whether the same be
for brokerage, insurance, or other services or assurances,
shall be held to be subject to such tax as may be imposed.
Any person buying on commission shall be deemed a commis-
mission merchant, and subject to the provisions of this act.
Any person buying or selling contrary to the provisions of this
section, or who shall in any manner violate the same, shall pay
a fine of not less than fifty dollars nor more than one thousand
dollars for each offence.

Sample merchants.

101. Any person who shall sell or offer to sell any descrip-
tion of goods, wares, or merchandise, by sample, card, descrip-
tion, or other representation, shall be deemed to be a sample
merchant. But nothing in this act shall be so construed as to
prevent any resident merchant, mechanic, or manufacturer from
exhibiting a specimen of his goods, wares, or merchandise any-
where in the state; nor shall it prevent the exhibition of a sam-
ple of any property which the person exhibiting the same is
authorized to sell without a sample merchant’s license. It shall
not be lawful for any person or persons, not residents of the
state, to sell or offer to sell any description of goods, wares, or
merchandise, by sample, card, description, or other representa-
tion, without first having obtained a license therefor from some
township assessor or commissioner of the revenue of a city or
town, which license shall grant the privilege of selling any-
where in the state; but if used out of the county or corpo-
ration where granted, shall be authenticated by the certificate
of the clerk of the court of the county or corporation where
granted, that the person signing the same is really the town-
ship assessor or commissioner of the revenue, as the case may
be, and that his signature is believed to be genuine. Such li-
eenses, thus obtained, shall be a personal privilege, and shall
not be transferable, nor any abatement in the tax thereon al-
lowed.

Any person or persons who shall sell or offer to sell in viola-
tion of this act, shall pay a fine of not less than two hundred
dollars nor more than five hundred dollars for each offence—the
informer to receive one-half of the fine so collected.

Sale by pedlers.

102. Any person who shall carry from place to place any
goods, wares, or merchandise, and offer to sell or barter the
same, or actually sell or barter the same, in transitu or other-
wise, shall be deemed to be a pedler; and any person licensed
asa pedler may sell any personal property a merchant may
sell, or he may exchange the same for other articles; and
whenever a license is granted to a pedler to sell such goods,
wares, or merchandise, his license shall confer authority to sell
at any house or place within the county or corporation in
which the license was granted. Any pedler who shall peddle
for sale, or sell or barter without a license, shall pay a fine of
not less than fifty dollars nor more than five hundred dollars
for each offence; and any person selling or offering to sell as
a pedler, shall exhibit his license on the demand of any citizen
of the county or corporation in which he sells or offers to sell
or barter; and upon his failure or refusal to do so, hé shall be
subject to the penalties of pedling without a license.

Sale of junk, old metals, or other like commodities.

103. No keeper of a shop for the purpose herein mentioned,
shall, without a license authorized by law, purchase, sell, barter,
or exchange, any kind of second-hand articles, junk, rags, old
metals, or other like commodities. The places at which such
business may be conducted shall be kept open for the purchase
or sale of any of the articles mentioned aforesaid. or shall
any purchase be made by the keeper or keepers of any such
place of business, or by any person or persons for them, except
between the hours of sunrise and sunset of each day; and said
places of business shall be open at all times to the inspection
of any revenue or police oflicer of the county or corporation
wherein the license issued. Every person receiving such li-
cense shall place up over the principal entrance of his or her
place of business, a sign, designating that he or she is licensed
in conformity with the provisions of this act. Any person vio-
lating the provisions of this section, shall pay a fine of not less
than fifty nor more than one hundred dollars for each offence.

Sale or barter of patent rights.

104. No person shall, without a license authorized by law,
sell or barter the right to manufacture or use any machinery
or other thing patented to any person or company, under the
laws of the United States; and no license to sell any other thing
shall confer the authority to sell or barter such right, or use
such machinery. But nothing in this section shall be construed
to prevent the patentee of any improved or useful invention,
if he be a citizen of the United States, from selling or barter-
ing the right to manufasture or sell the same; but the selling
or bartering herein allowed to the patentee shall be a personal
privilege, and shall not be exercised by any agent or other
person for him. Any person violating the provisions of this
section, shall pay a fine of not less than fifty dollars nor more
than five hundred dollars for each offence.

Sale by agents.

105. No person shall, without a license authorized by law,
act as agent for the sale of lands, or act as book agent, or as
agent to sell or to offer for sale the manufactured articles or
machines of other states or territories, or take orders for such
manufactured articles or machines, on commission or other-
wise, without taking out a license.

What constitutes a land agent; what he may sell.

106. Any person licensed as a land agent, may sell any land
in this commonwealth entrusted to him for sale, and shall pay
such tax on such sales, or on the commissions charged for such
sales, as the legislature may from time to time impose. Any per-
son gelling land, or offering to sell the same, who is not an auc-
tioneer, or who ‘has not the fee simple title or any other less
estate therein, shall be held to be a land agent; but this sec-
tion shall not be construed to prevent any person not engaged
in the business of selling land for compensation, from selling
without a license any lands, for the sale of which he has a duly
authenticated power of attorney. For any violation of this
section, the person offending shall pay a fine of not less than
one hundred dollars nor more than five hundred dollars for
each offence.
107. Any person who shall receive subscriptions for, or shall
in any manner furnish newspapers, books, maps, prints, pamph-
lets, or periodicals, otherwise than by sale, printed or published
beyond the limits of this state, shall be deemed to be a book
agent. Any person desiring to distribute or sell any religious
books, newspapers, pamphlets, or periodicals, may apply to the
judge of the court of the county or corporation in which he
may desire to distribute or sell the same; and such judge, upon
being satisfied that the person applying is of character and a
proper person in whom to confide the trust of selling or dis-
tributing such books, may direct the assessor or commissioner
to grant him a license, with a nominal tax only. Any person
violating the provisions of this section, shall pay a fine of not
less than fifty dollars nor more than one hundred dollars for
each offence.

Agents for the sale of manufactured articles or machines of other states
or territories.

108. Any person who shall sell or offer for sale the manufac-
tured articles or machines of other states or territories, or take
orders therefor, on commission or otherwise, shall be deemed
to be an agent for the sale of manufactured articles of other
states or territories, and shall not act as such without taking
out a license therefor. For any violation of this section, the
person offending shall pay a fine of not less than fifty dollars
nor more than one hundred dollars for each offence.

Auction sales; who may sell without a license.

109. No person shall sell at auction or public outcry without
a license, except in the tollowing cases, to wit:

First—The estate of a decedent may be sold by the personal
representative, according to law or the provisions of the will.

Second—Property conveyed by deed of trust, or decreed or
ordered to be sold by a court, may be sold according to the
deed, decree, or order.

Third—Any person may sell the agricultural products of
this state, arising from his own or other labor under his con-
trol, or his real or personal estate, not purchased or sold on
speculation.

Fourth—Any officer may sell property distrained by him
under execution or other legal process.

Auctioneer’s account of sales.

110. An auctioneer shall keep an account of all sales made
by him, showing the aggregate amount thereof, and whenever
required by an assessor or commissioner of the revenue, shall
render an account for taxation of all his sales for the period
required by law to be stated, and shall sign and answer all
such interrogatories respecting such sales as may be pro-
pounded to him in pursuance of law. Such accounts, state-
ments, and answers, shall always be on oath.

What an auctioneer may do.

111. An auctioneer may conclude the sale of anything he is
authorized to sell, grant a certificate or other evidence of the
same, and receive the money; but no sale shall be made by
such auctioneer at any place other than the house or other
definite place named in the license as the place of business, or
at such other place as the person owning the property is au-
thorized, in pursuance of this act, to sell the same by auction,
except that auctioneers may sell household and kitchen fur-
niture on the premises. Nor shall any auctioneer be allowed
to sell goods, wares, merchandise, or other articles as afore-
said, in any county, town, or corporation, unless the owner
thereof has obtained a license, if a license is required to sell
the same in this state, and has paid a tax as a merchant, and
as much as a merchant would be required to pay for one year.
For a sale otherwise, or for a sale of anything prohibited, and
for any violation of this section, the person offending shall pay
a fine of not less than one hundred dollars nor more than five
thousand dollars for each offence.

Classification of auctioneers.

112. Auctioneers shall consist of general auctioneers, real
estate auctioneers, and tobacco auctioneers, and shall be so
classified that their powers and duties, and the restrictions and
penalties thereon, may be separate and distinct; that is to say:

General auctioneers ; what they may sell.

113. Any person licensed as a general auctioneer may sell
any godds, wares, merchandise, and other articles, not prohi-
bited by law; but he shall not sell wine, ardent spirits, malt
liquors, or any mixture thereof, unless and until he shall have
obtained a license therefor in the mode prescribed in this act.

Real estate auctioneers.

114. Any person licensed as a real estate auctioneer may sell
at auction or privately, any real estate in this commonwealth
entrusted to him for sale: provided, that no such auctioneer
shall be allowed to negotiate loans upon real estate, securities,
or otherwise, without taking out a stock broker’s license there-
for. If a tax shall be imposed on the amount of the sales, the
taxable sales shall be construed to embrace all sales of real es-
tate made by such auctioneer, whether such sales be by public
outcry or made privately. For any violation of this section,
the person offending shall pay a fine of not less than one hun-
dred dollars nor more than one thousand dollars for each
offence.
115. Any person licensed as a tobacco auctioneer may sell
at auction any tobacco not prohibited by law to be sold. For
any violation of this section, the person offending shall pay a
fine of not less than fifty dollars nor more than five hundred
dollars for each offence.

Common criers.

116. A common crier may cry for sale, at any place in the
county or corporation in which his license issued, any property,
real or personal, for any auctioneer, fiduciary, or for the owner
of property, where such owner is authorized to sell the same
by auction; but he shall not conduct a sale otherwise than un-
der the present and immediate direction of the property owner,
or other person authorized to sell the same. He shall not, as
such crier, receive money on account of the sale, grant acquit-
tances, or give any evidence of a sale or title to the purchaser.
He may receive for his services a stated compensation, but he
shall not receive any commission or per centage on the amount
of the sale, nor any specific or contingent interest in: the sale
as a compensation for his services. For any violation of this
section, the person offending shall pay a fine of not less than
fifty dollars nor more than five hundred dollars for each offence.

ScHEDULE B.
Purchases and sales.

117. No person shall, without a license authorized by law,
canvass any county or corporation in this commonwealth, or
any part thereof, for the purpose of buying, or offering to buy,
or shall actually buy, any matters of subsistence designed as
food for man or beast, or for any beverage, or for any clothing,
or for any materials of which clothing is made, except that
butchers, keepers of stalls, and storekeepers shall be permitted
to canvass and purchase matters of subsistence, designed as
food for man or beast, without being required to take out a
license therefor. A license to authorize any person 80 to can-
vass or purchase shall be open to the inspection of any officer
or citizen of the county or corporation in which he is canvass-
ing or purchasing; and such licensed person, when requested,
shall exhibit his license, so as to allow the same to be read and
inspected, and upon his failure so to exhibit the same, shall be
held and treated and be subject to all the penalties of a person
canvassing or purchasing without a license; but this section
shall not be construed to prevent any person from purchasing
without a license any of the matters aforesaid for his own use
or for the use of his family. But in all such canvassing or pur-
chaging, it shall be held that a license is required unless and
until it be satisfactorily shown that the person canvassing or
purchasing is bona fide operating for his own consumption or
the consumption of his family. Any person violating in any
manner the provisions of this section, shall pay a fine of not
less than ten dollars nor more than five hundred dollars for
each offence, and shall, moreover, be bound by the court or
any justice of the peace, upon conviction before either, ina
recognizance, with good and sufficient security, in a penalty
not less than one thousand dollars, conditioned to be of good
behavior for a period of not less than one year.

Ship brokers, stock brokers, and private bankers.

118. No person or corporation shall, without a license aii-
thorized by law, act as a ship broker, stock broker, or private
banker.

Any person engaged in the management of business mat-
ters occurring between the owners of vessels and the shippers
or consignors of the freight which they carry, shall be deemed
to be a ship broker.

Any person or corporation that deals in coin, foreign or do-
mestic exchange, government stocks, or other certificates of
public debt, certificates of debt or shares in any corporation
or chartered company, bank notes, or any other notes used as
currency, or that sells the same, or any of them, on commis-
sion or for other compensation, or who negotiates loans upor
real estate securities, shall be deemed to be a stock broker. A
stock broker shall have the right to buy and sell for profit, or
to sell on commission, the coin, exchange, stocks, certificates
of debt, shares in chartered companies, bank notes, and notes
used as a currency as aforesaid, and may sell either privately
or by auction, and also to negotiate loans upon real estate se-
curities. Any person or corporation engaged in the business
of receiving money on deposit, or in so receiving money on
deposit and also in lending money or discounting negotiable
paper or other credits, shall be deemed to be a private banker.
A license shall be required and obtained for conducting excla-
sively the business of private banking, or for conducting such
business in connection with the business of broker; and in the
latter case, the tax shall be paid for the additional privilege of
private banking. Any person or corporation violating the
provisions of this section, shall pay a fine of not less than one
hundred dollars nor more than five thousand dollars for each
offence.

Pawn brokers.

119. No person shall, without a license authorized by law,
lend money or other thing for profit, for or on account of per-
sonal property deposited with the Jender in pledge. Any per-
son who shall, in any manner, lend or advance money, as afore-
said, on the pledge and possession of personal property, shali
be held to be a pawn broker. Any person making a pledge of
property, as aforesaid, for money loaned or advanced, who
shall not pay or return the money, so loaned or advanced,
within sixty days after the date fixed for the payment.or re-
turn of the money, shall forfeit his right to redeem the pro-
perty pledged. After such person shall have forfeited his
right to redeem the property, the pawn broker may cause said
property to be sold at auction by any licensed auctioneer. The
expenses attending the sale shall be paid out of the proceeds
of the sale; and if any surplus arise from the sale, after satis-
fying the money advanced, with the interest and costs which
may have accrued, such surplus shall be paid over to the per-
son depositing the property as aforesaid. Any person acting
as pawn broker, without a license, shall pay a fine of not less
than fifty dollars nor more than five hundred dollars for each
offence.

Manufacture of ardent spirits and malt liquore

120. No person shall, without a license authorized by law,
distil or in any manner manufacture ardent spirits or malt li-
quors, exceeding thirty gallons of either. But no person shall
be required to obtain a license to distil fruits, unless such dis-
tillery, so engaged, is kept in operation more than three months
in any one year. There shall be a specific tax for the privilege
of distilling or other manufacturing of ardent spirits or malt
liquors, and a license to do either shall be held to confer the
authority to distil or manufacture either or all of them: pro-
vided, that manufacturing of ardent spirits shall be construed
as limited to the production of alcoholic liquor by direct fer-
mentation of mash, wort, or beer from grain, or pomace, or
cider.

Any person in any manner violating the provisions of this
section, shall pay a fine of not less than fifty dollars nor more
than five hundred dollars for each offence.

Ed

Liectifiers.

121. Every person who rectifies, purifies, or refines distilled
spirits or wines, by any process, and every wholesale or retail
liquor dealer, or compounder of liquors, who has in his posses-
sion any still or leach tub, or who shall keep any other appa-
ratus for the purpose of refining, in any manner, distilled
spirits, shall be deemed to be a rectifier. There shall be a tax
on the quantity of distilled spirits and wines to be rectified,
which shall be stated in the license; and when the quantity so
stated shall have been rectified, the license thereafter shall be
void; and any person continuing the business after the quan-
tity named in the license shall have been rectified, shall be lia-
ble to all the penalties of a person rectifying without a license.
If the person desiring such license make application therefor,
he shall state on oath the probable quantity which, in his opin-
ion, he will rectify during the time the license is to continue,
and the tax shall be assessed as well for the specific amount as
upon the quantity to be rectified. If the application shall not
be made to the assessor or commissioner for an assessment, the
assessor Or commissioner shall assess the specific tax as in other
cases of default, and shall ascertain, upon the best information
he can obtain, the probable quantity which will’ be rectified
during the time the license will continue, and shall therefrom
assess the actual rate per gallon provided for in this act. If
the quantity to be rectified under such license shall have been
so rectified, and the person desires to rectify an additional
quantity, he may apply for a new assessment and new license
for the additional quantity desired, which shall be granted upon
payment of the tax on the gallon, without the specific tax to
rectify. The same reports required of a liquor merchant to
ascertain his sales, may be required of a rectifier for the pur-
pose of ascertaining the quantity rectified by him. The asses-
sor or commissioner shall be allowed, at all reasonable times,
to have access to and inspect the books and records of such
rectifier, p@rtaining to his business as such, for the purpose of
verifying or correcting his assessment. Any person in any
manner violating the provisions of this section, shall pay a
fine of not less than fifty dollars nor more than five hundred
dollars for each offence.

ScuEeptLE C,
Ordinaries, boarding houses, §c.

122. No person shall, without a license authorized by law,
keep an ordinary, a house of private entertainment, a board-
ing house, or eating house.

What constitutes an ordinary ; tax on the license; how to be estimated.

123. Any person who shall, for compensation, furnish lodg-
ing or diet to travelers, sojourners, or boarders in his house, or
provender for a horse feeding in his stable or on his land, ex-
cept a drove of live stock and persons attending it, and sell,
by retail, wine, spirituous or malt liquors, or any mixture of
any of them, to be drunk in or at the place of sale, shall be
deemed to keep an ordinary. A license to keep an ordinary
shall not be construed to authorize the sale of wine, spirituous
or malt liquors, to be drunk elsewhere than in or at such ordi-
nary, unless authorized by an additional license and the pay-
ment of an additional tax. The tax on an ordinary may be
determined by the actual rent of the house and furniture, and
may exceed such rent; and if itis not rented property, the
assessor or commissioner shall determine the tax by what the
probable rent would be, and the assessor or commissioner may
require the proprietor or tenant to state on oath what is the
amount of such rent, or what would bea fair rent therefor;
and if the said proprietor or tenant refuse to state the same
when so required, he shall pay a fine of three hundred dollars.
Any person who shall keep an ordinary without a license, shall
pay a fine of not less than thirty dollars nor more than one
hundred dollars for each day he may continue the same.
124. Any person who shall furnish, for compensation, lodg-
ing or diet to travelers, or sojourners, or boarders in his house,
or provender for a horse feeding in his stable or on his land,
within five miles of any city, town, or village, shall be deemed
to keep a house of private entertainment, unless he be an or-
dinary keeper or keeper of a boarding house: provided, that
this section shall not be construed so as to include any person
who may board and lodge their own children or wards. The
tax thereon shall be a specific one for the privilege of keeping
such house; and if any tax is imposed upon the annual rent or
value of such house, such annual rent or value shall be ascer-
tained in the same manner as the annual rent or value of an
ordinary 1s required to be ascertained. A license to keep a
house of private entertainment shall not be construed to au-
thorize the sale of wine, spirituous or malt liquors, or a mix-
ture of any of them. Any person who shall keep a house of
private entertainment without a license, shall pay a fine of not
less than thirty dollars nor more than one hundred dollars for
each day he may keep the same.

What constitutes a boarding house.

125. Any person wno shall furnish, for compensation, board
and lodging to any number of persons not less than five, for a
period as long as one week, shall, if he be not the keeper of
an ordinary or house of private entertainment, according to
the provisions of this act, be deemed to keep a boarding house.
The tax thereon shall be a specific one for the privilege of keep-
ing such house; and if any tax is imposed upon the annual
rent or value of the house, such rent or value shall be ascer-
tained in the same manner as the rent or annual value of an
ordinary is required to be ascertained. No license shall be re-
quired of any person who keeps a boarding school for board-
ing the students of such school. Any person who shall keep a
boarding house without a license, shall pay a’fine of not less
than thirty dollars nor more than fifty dollars for each day he
may keep the same. :

What constitutes an eating house.

126. Any person who shall cook, or otherwise furnish for
compensation, diet or refreshments of any kind, for casual visi-
tors at his house, and sold for consumption therein, and who
is not the keeper of an ordinary, house of private entertain-
ment, or boarding house, shall be deemed to keep an eating
house; but the refreshments herein named shall not consist of
wines, spirituous, or malt liquors, or a mixture of any of them.
The proprietor of such licensed eating house may be licensed
to retail to persons partaking of such diet and refreshments,
wine, spirituous, or malt liquors, to be drunk at such eating
house. Such license shall be granted upon the certificate of
the court of the county or corporation, in the same manner
and to the same effect as certificates are granted to keep an
ordinary. Any person who shall keep an eating house without
a license, shall pay a fine of not less than thirty dollars nor
more than one hundred dollars for each day he may keep the
same.

What constitutes & bowling saloon.

127. Any person who shall keep, for compensation, a saloon
for the reception of company to play at bowls, or who shail
keep an alley at which to play at bowls, and shall demand or
receive any compensation for games played or services rendered
thereat, shall be deemed to keep a bowling saloon. Any per-
son who shall keep a bowling saloon without a license, shall
pay a fine of not less than fifty dollars nor more than one hun-
dred dollars for each day he may keep the same.

What constitutes a billiard saloon.

128. Any person who shall keep a saloon, wherein there is
a table at which billiards are played, for compensation, shall be
deemed to keep a billiard saloon; and if a tax is imposed upon
the tables kept therein, the same shall be on every table in ex-
cess of one capable of being used for the purpose, and kept
therein, whether used or not. Any person who shall keep a
billiard saloon without a license, shall pay a fine of not less than
fifty dollars nor more than one hundred dollars for each day
he may continue the same.

What constitutes a bagatelle saloon.

129. Any person who shall keep a saloon, wherein there is
a table at which to play at bagatelle, for compensation, shall be
deemed to keep a bagatelle saloon; and if a tax is imposed
upon the tables kept therein, the same shall be on every table
in excess of one capable of being used for that purpose, and kept
therein, whether used or not. Any person who shall keep a
bagatelle table without a license, shall pay a fine of not less
than fifty dollars nor more than one hundred dollars for each
day he may continue the same.

130. Nothing herein shall be construed to exempt the furni-
ture in houses mentioned in this schedule from being taxed as
property.

SCHEDULE D,
Theatres.

131. No person shall, without a license authorized by law,
exhibit for compensation, any theatrical performance or any
performance similar thereto. If the legislature shall impose a
specific tax on the persons attending such exhibitions, to be
included in or added to a license, it shall be lawful for the’as-
sessor or commissioner of the revenue to attend such exhibi-
tion, to ascertain the number of persons who may be present.
The person licensed shall also keep au account of the number
of persons attending, so as to enable him to render a state-
ment thereot on oath. Whenever the performance shall be
licensed, the actors operating thereat under the license shall
be exempt from a license; but unless the performance shall be
s0 licensed, each person engaged therein shall be liable to the
penalty for a violation of this section. Every license and tax
thereon shall be for each performance; but a license for a the-
atrical performance may, if the person applying for the same
desire it, be for the term of one week. For any violation of
this section, every person offending shall pay a fine of not less
than fifty dollars nor more than five hundred dollars for each
offence.

Shows, circuses, and menageries.

132, No person shall, without a license authorized by law,
exhibit any show, circus, performance, or any menagerie, or
such like exhibition or performance; but this section shall not
be construed to prohibit a resident mechanic or artist from
exhibiting any production of his own art or invention. When-
ever such show, exhibition, or performance, circus or menage-
rie shall be licensed, those engaged therein and operating un-
der the license shall be exempt from a license tax for perform-
ing or acting thereat.

133. Every show, exhibition, or performance such as is de-
scribed in the next preceding section, whether under the same
canvass or not, shall be construed to require a separate license
therefor, whether exhibited for compensation or not; and upon
any such show, exhibition, or performance being concluded, so
that an additional fee for admission be charged, in lieu of a
check authorizing the holder to re-enter without charge, it
suall be construed to require an additional license for any fur-
ther or other show, exhibition, or performance. If a tax shall
be imposed for the persons attending the show, exhibition, or
performance, the persons attending shall be ascertained in a
manner similar to the mode prescribed by this act in respect
to persons attending theatrical performances. For every vio-
lation of this section, the person so offending shall pay a fine
of not less than fifty dollars nor more than one hundred dol-
lars for each offence.

Publie rooms.

134. No person shall, without a license authorized by law,
charge for the use of any house in a city or town, or in any
manner receive compensation for the use of the same, while
used or employed to exhibit therein any theatrical performance,
lecture, concert, or any other exhibition. Whenever such charge
is made, or compensation is demanded or received for the use
of such house, or any public rooms fitted for the purpose, a li-
cense shall be obtained. But no license shall be required of
the proprietor or occupier of such house or public rooms in ¢
town containing less than two thousand inhabitants. No li.
cense to use such house for such exhibitions or performances
shall be construed to exempt the house from taxation as pro:
perty. For any violation of this section, the person so offend:
ing shall pay a fine of not less than fifty dollars nor more thar
one hundred dollars for each offence.

SCHEDULE E.
Attorneys, physicians, and dentists.

135. No person shall, without a license authorized by law
practice as an attorney at law, physician, surgeon, or dentist

An attorney at law; where he may practice.

136. Every attorney at law, in addition to being licensed
sworn, and admitted to prosecute or defend actions or other pro:
ceedings in the courts of this commonwealth, on the retainer o:
clients, shall obtain a revenue license; and no person shall act
as attorney at law or practice law in the courts of this com.
monwealth, without a separate revenue license. A revenue li
cense to practice law in any county or corporation shall autho.
rize such attorney to practice in all the courts of this state
without an additional license. Any person violating the pro-
visions of this section, shall pay a fine of not less than thirtx
dollars nor. more than one hundred dollars for each offence.

Physicians, surgeons, and dentists.

137. No person shall, without a license, practice as a physi.
cian, surgeon, or dentist; but a license to practice either pro-
fession shall confer the privilege of practicing in all the pro-
fessions aforesaid, and a license granted to practice in any
county or corporation shall authorize such physician, surgeon.
or dentist to practice, in any of the professions authorized.
throughout the commonwealth without additional license.
Any person violating the provisions of this section, or wha
shall practice in either of the professions named without a li-
cense, shall pay a fine of not less than thirty dollars nor more
than one hundred dollars for each offence.

Daguerrean artists.

138. Any person who engages in fixing images of objects ac-
cording to the invention of the daguerreotype, by whatsoever
name it may be called or known; shall be deemed to be a da-
guerrean artist; and every artist engaged in the business of
the invention aforesaid shall obtain a license, and it shall be
unlawful so to engage without a license. For every violation
of this act, the person offending shall pay a fine of not less
than fifty dollars nor more than five hundred dollars for each
offence.
139. No person shall, without a license authorized by law,
let to mares for compensation any stallion or jackass. Every
license to the owner of a stallion or jackass shall specify the
name of stallion or jackass, if any name has been given. A
license to the owner of any such stallion or jackass for any
county or corporation, shall authorize the stallion or jackass to
stand in any county or corporation without an additional li-
cense. Any person violating the provisions of this section
shall pay a fine of not less than thirty dollars nor more than
fifty dollars for each offence. :

Agents for renting houses.

140. Any person engaged in renting houses, farms, or other
real estate for compensation or profit, shall be deemed to be
an agent for renting houses, and when licensed as such, may
engage not only in renting houses, but any real estate. Any
person engaged as an agent for renting houses as aforesaid
without a license, shall pay a fine of not less than fifty dollars
nor more than one hundred dollars for each offence.

Labor agents.

141. Any person who hires or contracts with laborers, male
or female, to be employed by persons other than himself, shall
be deemed to be a labor agent, and no person shall engage
therein without having first obtained a license therefor.

Storage or impounding.

142. No person shall, without a license authorized by law,
keep, for compensation, any house, yard, or lot, for storage or
impounding of any goods, wares, or merchandise, including
wood, coal, lumber, lime, guano, marl, or any similar commo-
dities, or any live stock, or make, demand, or receive in any
manner, compensation for storage or impounding. Any person
who shall demand or receive compensation for storage or im-
pounding, as aforesaid, or who shall in any manner violate the
provisions of this section, shall pay a fine of not less than fifty
dollars nor more than five hundred dollars for each offence.

LInvery stables.

143, Any person who keeps a stable or stalls, in which horses
are kept at livery or fed, or at which horses and vehicles are
hired for compensation by the proprietor, shall be deemed to
keep a livery stable; and no person shall, without a license au-
thorized by law, keep a livery stable. But this section shall
not be construed to prevent the keeper of a licensed ordinary
or house of private entertainment from feeding the horses of
travelers or guests stopping at such ordinary or house of pri-
vate entertainment. Any person violating the provisions of
this section, shall pay a fine of not less than thirty dollars nor
more than one hundred dollars tor each offence.

Foreign insurance companies.

144. No person shall, without a license authorized by law,
act as agent for any foreign insurance company; and any per-
son offering to insure, or who makes any contract or policy of
insurance, for or on behalt of any company created or incor-
porated elsewhere than by or in this state, shall be regarded
as an agent of a foreign insurance company. Any person act-
ing as above, as an agent of any such foreign insurance com-
pany, shall pay a fine of not less than fifty dollars nor more
than five hundred dollars for each offence.

Telegraph companies.

145. No telegraph company, nor any agent or officer of such
company, nor any person operating the apparatus necessary to
communicate by telegraph, shall transmit any messages or
communications over the wires of such company or person,
without a license authorized by law. If the business be con-
ducted by an incorporated company, the license shall be to the
company, which company may employ agents without a license
being required of such agents. If the business be conducted by
any person, firm, or company not incorporated, the license shail
issue to such person, firm, or company. When a license shall
have issued, messages or communications may be transmitted
through any county or corporation in this state. One license
for the same company shall be sufficient ; and this section shall
not be construed to require a license for each office of the same
company. Any person violating the provisions of this section,
shall pay a fine of not less than one hundred dollars nor more
than five hundred dollars for each offence.

On the sale of cattle, sheep, and hogs.

146. A license shall be required of persons who sell for
others on commission or for profit, or whose business it is to
buy and sell for profit, and not for feeding or grazing, for as
long as two months, horses, mules, asses, jennets, cattle, sheep,
and hogs, or any of them. If such live stock be fed or grazed
by the person purchasing them, for one month or more, they
may be sold by him without a license.

GENERAL PROVISIONS FOR THE ASSESSMENT OF LICENSES,
Incenses ; to whom granted.
147. A license may be granted to any citizen of this state;
to any person entitled to the privileges and immunities of a

citizen thereof; to any person residing in the state; to any firm
or company having a place of business in the state, and doing
business thereat; to any corporation created by this state, or
any of the United States; and to any other person on whom
a license tax shall be specially imposed. |

When a license is required.

148. Whenever a license shall be specially required by law,
and whenever the general assembly shall levy a license tax on
any business, employment, or profession, it shall be unlawful
to engage in such business, employment, or profession, without
a license. In all cases where such tax is imposed, it shall be
lawful to grant a license for the business, employment, or pro-
fession, so taxed; and if the manner of granting a license shall
not be prescribed by law, the license may be granted accord-
ing to the law which governs in similar cases, and subject to
such restrictions as appertain thereto. )

Duty of person who 1s about to engage in a licensed business.

149. It shall be the duty of every person who is engaged, or
desires to engage, in any business, employment, or profession,
for the prosecution of which a license is required, to apply to
the assessor or commissioner of the township, city, or town,
where the business, employment, or profession is to be prose-
cuted, for an assessment of the tax imposed by law on the li-
cense he desires to obtain. But in cases requiring a certificate
from the court authorizing license, the same shall be exhibited
to the assessor or commissioner before the assessment is made.
It shall thereupon be the duty of the assessor or commissioner
to administer the oath required by this act, and deliver to such
person a certificate, showing the business, employment, or pro-
fession which may be pursued, the place at which the same
may be prosecuted, and the amount of tax to be paid by such
person for the licensed privilege. The certificate, so issued by
the assessor or commissioner, shall be produced to the officer
authorized to receive or to collect the property tax in the county
or corporation wherein the certificate was issued, and it shall
be the duty of the said officer to receive the taxes named
therein, and grant to such person a receipt for the taxes writ-
ten upon such certificate. Such certificate and receipt, made
in conformity to law, shall be held to be a license to prosecute
the business, employment, or profession named therein.

oo" How assessor or commissioner obtains a license.

150. Where an assessor or commissioner of the revenue de-
sires to obtain a license which, in the case of another person
applying therefor, would be granted by himself, the tax may
be paid without such certificate; but the receipt for the tax
shall be produced to, and the license shall be granted by, the
court of the county or corporation.
151. If the person desiring the license be dissatisfied with
the valuation of the assessor or commissioner, he may, within
sixty days, appeal to the court of the county or corporation,
whose judgment shall be final. .

Individual names to be stated in a license.

152. When a license is granted to a company or firm, such
license shall specify the individual names of each person com-
posing the company or firm; and any person exercising any of
the privileges of the license, not so named, shall be held to be
transacting the business, employment, or profession without a
license; but this section shall not apply to any silent partner
whom it might be lawful to include, nor to any person who
may be added to the firm after the grant of such license.

153. No change in the name of the firm, nor the taking in
of a new partner, nor the withdrawal of one or more of the
firm, shall be considered as commencing business; but if any
one or more of the partners remain in the firm, the business
shall be regarded as continuing; and if they dissolve, and such
partner, or any number of them, continue business, any tax on
the sales or profits of the business, which might otherwise be
chargeable to the firm, may be apportioned amongst them, ac-
cording to the justice of the case. As one of the means of as-
certaining the amount of the license tax, the assessor or com-
missioner shall propound interrogatories to such person, and
may use such other evidence as he may procure. Such inter-
rogatories shall be answered under oath. Any person violating
the provisions of this section, shall pay a fine of not less than
fifty dollars nor more than one thousand dollars for each offence.

Place of business to be designated.

154. Every license granting authority to engage in or exer-
cise any business, employment, or profession, unless expressly
authorized, elsewhere or otherwise, shall designate the place
of such business, employment, or profession, at some specified
house or other definite place within the district of the assessor
or commissioner granting it. Engaging in or exercising any
such licensed business, employment, or profession, elsewhere
than at such house or definite place, unless expressly authorized,
elsewhere or otherwise, by law, shall be held to be without a.
license. A license which does not specify such house or defi-
nite place where business, employment, or profession is limited
thereto by law, shall be deemed to be voia.

Separate licenses.
155. A separate license shall be granted to each member of

a firm or company of attorneys at law, physicians, surgeons,
and dentists; and where the tax is estimated on the income
from the professional business of a firm or company, if any
part thereof is exempt from taxation, the exemption in favor
of such firm or company shall apply to each member thereof.

When double tax 1s 1mposed.

156. If the assessor or commissioner of the revenue shall
ascertain that any person is continuing the business licensed
fer the preceding year, or any part thereof, without making an
application for a renewal of such license, or if he shall ascer-
tain that any person has commenced any business, employment,
or profession, for the prosecution of which a license is required,
without making application to such assessor or commissioner
for a license, he shall, in either case, assess such person upon
the best information he can obtain, in the same manner he
would make the assessment if the application had been made
to him; but the tax shall, in either case, be assessed by him at
twice the amount which would otherwise have been imposed for
a year on such business, employment or profession. Immediate-
ly after the assessor or commissioner shall have made his as-
sessment under the provisions of this section, he shall deliver
a certificate of such assessment to the officer authorized to re-
ceive or collect the taxes, who shall thereupon have authority
to make distress and use all the remedies to collect the same
that are now given for the collection of other taxes. When
the tax shall be paid, and if necessary the court’s approval of
the license shall be procured, the person so assessed shall be
deemed to be licensed, if he be authorized under existing
Jaws to obtain a license.

157. The auditor of public accounts shall, for good cause to
him shown, have full power to reform any assessment of a li-
cense tax; may require a new obligation, with additional
security, where such bond and security shall be required by
law. He may appoint an agent to make such new assessment
and to take such bond; and upon such new assessment being
made, the original assessment shall thereupon be set aside, and
the license granted shall cease. The said auditor may pay to
such agent, out of the treasury, a reasonable compensation,
not exceeding the compensation allowed to an assessor or com-
missioner of the revenue for the assessment of property.

Deduction from assessor's or commissioner's compensation.

158. If an assessor or commissioner shall, in his list of licenses
to be furnished to the auditor of public accounts, charge or
extend, in-any case, a tax less than the law requires, the said
auditor shall deduct the amount omitted to be charged or ex-
tended from the compensation of such assessor or commis-
3ioner ; and to enable the auditor to make an examination of
ach lists, the assessor or commissioner shall return to him,
with his return of licenses, all interrogatories which may have
yeen propounded by him, under the direction of said auditor,
and answered.
159. The tax on every Jicense issued under this act, shall, un-
less otherwise provided, be paid to the treasurer or his deputy,
of the county or corporation, wherein the license issued. And
the treasurer or his deputy shall, at any time during the year,
have the same power to distrain for the non-payment of
licenses that is now conferred upon township collectors when
tax tickets are placed in their hands for collection.

Duty of assessors and commissioners to attend at the March and April
sessions of ther courts. When licenses expire.

160. It shall be the duty of every assessor or commissioner
of the revenue of every township, city or town to attend at
and remain during the continuance of the sessions of the coun-
ty or corporation courtsin March and April, at the courthouse,
to issue certificates of license provided for in the one hundred
and torty-seventh section of this act. All licenses shall expire
on the thirtieth day of April, except licenses to theatres, pub-
lic shows, exhibitions, or other performances, and to bowling
alleys, and billiard and bagatelle tables at watering places.
Licenses to keepers of bowling alleys or billiard tables at
watering places, may terminate on the thirtieth of April, or at
the end of four months, whichever may happen first. If
granted for four months or less, the tax thereon shall be fifty
per centum of the annual tax. Licenses to theatres shall be
for one week, unless the assessor or commissioner shall con-
sider that the license will not be renewed at the end of one
week, in which event he shall refuse a license for a longer term
than twenty-four hours. Licenses to public shows, exhibitions,
or other performances, shall be for twenty-four hours, unless
the same be concluded in less time, and if so concluded, the
license shall cease. It shall be held to have expired whenever
additional pay is exacted to return to the exhibition or per-
formance, in lieu of a check authorizing the holder to return
without compensation. In those cases wherein it is necessary
for the county or corporation courts to give a certificate neces-
sary to the grant of a license, or to give a license validity,
such certificate may be given at the March or April court next
preceding the first day of May, on which such license is to
take effect.

Where such license is not for the period of one year, such
court may at the time, or before granting a license, give such
certificate. If any license be granted for less than a year, the
tax thereon shall bear such proportion to the whole annual
tax as the space of time between granting the same and the
thirtieth of April bears to the whole year, unless otherwise
provided ; but there shall be no abatement from the tax on the
following licenses, if the same be exercised for less than a year,
to-wit :

First—On a license to keep a stallion or jackass.

Second—Common criers.
Third—On attorneys at law, physicians, surge ns, and den-
tists.
Fourth—To manufacture ardent spirits or malt liquors.
Fifth—Canvassing counties to purchase matters of subsist-
ence.
Sixth—Pedlers.
Seventh—Sample merchants.
Kighth—Sale of patent rights.
Ninth—Public rooms for exhibitions.
Tenth—Daguerrian artists.
Kleventh—Foreign insurance companies.

List of licenses to be furnished to the county, city or town treasurer.

161. Within ten days after an assessor or commissioner shall
have granted a certificate to obtain a license, he shall deliver
to the proper collector of the taxes on such license, a list of
all such certificates, as far as he may have progressed with the
same; which list shall be the guide of such collector in collect-
ing the taxes imposed by law on such license. If the taxes be
not paid, the collector shall distrain, immediately upon the re-
ceipt of such list, for the amount with which any person may
have been assessed ; and he may sell, upon ten days’ notice, so
much of such person’s property, subject to distress, as may be
necessary to pay the taxes so assessed, and the costs attending
its collection. Ifthe said collector shall be unable to find suffi-
cient property to satisfy the taxes so assessed, and the same
shall not be immediately paid, he shall arrest the person so
assessed, and hold him in custody until the payment is made,
er until he enter into bond, with suflicient security, in a penal-
ty at least double the amount of the taxes so assessed, condi-
tioned for his appearance before the circuit court of his county
er corporation, to answer such action of debt, indictment or
information as may be brought against him, and to satisfy not
only the fine imposed, but to pay the taxes assessed; and it
shall be lawful for the court, upon the trial of such action of
debt, indictment or information, to render judgment upon such
bond for the fine imposed and the taxes which may be assessed.

When list of licenses to be returned to auditor.

162. Every six months, to-wit: the first day of May and
the first day of November of each year, the assessor or com-
missioner shall return, on oath, to the auditor of public ac-
counts, and to the clerk of the court of the county or corpora-
tion, a fair classified list of all licenses and certificates for
obtaining the same, granted by him within the last preceding
31x months, embracing all such licenses and certificates as were
not contained in any preceding report; andif no licenses were
issued, he shall report that fact, on oath, at the times aforesaid.
In each class of licenses the names of the persons licensed shall
also be arranged alphabetically; and such list shall specify the
date of each license and the time it terminates; for what it
was granted; the name of the person, firm or company to
whom granted; the amount of tax mentioned in the certifi-
cate to obtain the license; to whom such certificate was de-
livered; and if delivered to the deputy ot any county, or city,
or town treasurer, shall state also the name of his principal,
and shall also show the data on which his calculation of the
tax was made. It shall be the duty of the auditor of public
accounts to furnish to each assessor or commissioner printed
forms and oaths for authenticating such lists or reports as
above indicated, and the assessor or commissioner shall make
report according to such forms. Any assessor or commissioner
failing to make such report at the time specified, shall forfeit
not less than one hundred dollars nor more than five hundred
dollars, and unless a reasonable excuse 1s given, shall forfeit all
compensation to be received from the treasury.

License returns evidence.

163. Any list of licenses or certificates for obtaining the
same, signed or sworn to by an assessor or commissioner issu-
ing the same, or if he be dead, by his personal representative,
wherein the amount of tax is stated, and to whom the certifi-
cate tor obtaining the license was delivered, shall be evidence
to charge the collecting officer with the amount of such tax.

Ltcense a personal privilege.

164. Every license shall be held to confer a personal privi-
lege to transact the business, employment or profession which
may be the subject of the license, and shall not be exercised
except by the person, firm, company, or corporation licensed,
or for his or their exclusive benefit.

Licenses assignable; how, and so fourth.

165. A license may be assigned to any person to whom it
might have been originally granted, except in the case of non-
resident sample merchants as provided in the one hundred and
first section of this act. If such license was obtained, or had
its validity by reason of a certificate of any court, or of any
oath or bond, the assignment shall not be valid without a like
certificate in favor of the assignee, and a like oath or bond by
the assignee, as was required for the original grant, and when
assigned, shall be a personal privilege to the assignee, and shall
not be exercised by any other person other than the assignee
or assignees.

Licenses revocable by the court.

166. Upon the motion of the attorney for the common-
wealth for the county, city or town, or of any other person,
after ten days’ notiee to any person or firm licensed to sell
liquors or any other thing, the granting of whose license was
based upon the certificate of a court, the court which granted
the certificate upon which said license was granted, may re-
voke the said license. When the license of any person is re-
voked as aforesaid, the court shall give judgment against the
said person for the costs of the proceeding, including a fee of
five dollars to the attorney for the commonwealth.

When place of business may be changed.

167. When a person has obtained a license to carry on
any business, occupation or profession at any definite place in
the assessor’s or commissioner’s district, and desires to remove
to any other place in the township or corporation where his
license was granted, and wishes his licenses altered accordingly,
the ‘assessor or commissioner may make such alteration; ex-
cept that when the license is for the sale of ardent spirits, such
license shall only be changed by the court which granted the
certificate.

Separate violations of law.

168. If the law annexes a penalty for each or every viola-
tion of its provisions, or for each separate offence, it shall be
lawtul to hold that each day’s continuance in the exercise of
any business, employment or profession for which a license is
required, constitutes a separate offence.

County or city or town treasurer not to receive taxes in certain cases.

169. No county or city or town treasurer shall receive from
any person 2, license tax unless he has first received a list of
licenses, or a certificate of the assessor or commissioner, show-
ing the amount with which such person has been assessed.

Taxes ; when payable.

170. The taxes assessed on licenses shall be accounted for
and paid into the treasury by the county or city or town
treasurer at the following times: Taxes assessed on or after
the first day of November and before the first day of May fol-
lowing, shall be accounted for and paid on or before the thirtieth
day of the said month of May; and the taxes assessed on or
after the first day of May and before the first day of Novem-
ber following, shall be accounted for and paid on the fifteenth
day of December next thereafter, save as follows: A county
or city or town treasurer, the courthouse of whose county or
corporation is more than thirty miles from the seat of govern-
ment, shall be allowed, in addition, one day after the said thir-
tieth of May and the fifteenth of December, for every thirty
miles distanee therefrom.

Delinquents ; how returned.
171. When the proper collecting officer is unable to find

property out of which to make the taxes imposed upon per-
sons who may have been assessed with a license tax, such
officer may return such persons as insolvents, according to the
laws in relation to uncollected taxes, he having performed the
duties imposed on him by this act, or having shown his ina-
bility to do it.

The treasurer's return of licenses.

172. The county, or city, or town treasurer, shall be far-
nished, by the auditor of public accounts, with forms arranged
so as to show the date of each certificate for obtaining a license
issued by an assessor or commissioner, and delivered to such
officer; the name of the person, firm, or company, to whom it
was issued, and the amount of tax assessed thereby. The said
officer shall list all such certificates received by him according
to such forms, and return the list to the auditor of public ac-
counts at the time he is required by law to pay the taxes on
such licenses, and shall make oath to the truth of such list or
report; and if such officer have deputies, such form shall be so
arranged that the principal and each deputy shall make oath
to a list concerning the operations of his district.

Property and profits of a licensed business not exempt from taxation.

173. A license shall not be construed to exempt from taxa-
tion the property used in the licensed business, nor the profits
of such business.

Assessor's and commissioner's fees on licenses.

174, For every certificate issued by an assessor or commis-
sioner to a person desiring, or who ought to obtain a license,
the assessor or commissioner shall be entitled to a fee of
seventy-five cents. He shall also receive a fee of fifty cents
for a transfer of a license. All such fees shall be paid by the
person obtaining the certificate or transfer, as the case may
be; and where the person, firm, or company, applies for a cer-
tificate, the same may be withheld until the fees are paid.
The assessor or commissioner shall, for his assessment of taxes
on licenses, be allowed a commission of one per centum on the
first five thousand dollars assessed in his district, one-half of
one per centum on the excess over five thousand dollars, and
under ten thousand dollars; and for the excess over ten thou-
sand dollars, he shall be allowed one-fourth of one per centum
on such excess; which commission shall be paid out of the
treasury, by warrant from the auditor of public accounts.

Treasurers to note and report omissions or violations of duty.

175. Every treasurer shall note and keep a memorandum of
every omissien or violation of duty of every assessor or com-
missioner of the revenue which he discovers; and he shall re-
port in writing, on oath, to the commonwealth’s attorney, and
to the auditor of public accounts, all such omissions and viola-
tions of duty. If none be discovered by him, he shall in like
manner make report thereof. For a failure to make such re-
port, all commissions and other compensation allowed him for
the collection of the taxes and other public dues, shall be
withheld until such report is made, or the failure to make the
same satisfactorily accounted for to the auditor of public ac-
counts.

ftedress against erroneous assessment.

176. Any person assessed with a license tax, aggrieved
thereby, may, within two years after such assessment, apply
for relief to the court in which the assessor or commissioner
gave bond and qualified. The attorney 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 assessor
or commissioner, or his successor, was examined as a witness
touching the application, and the facts proved be certified.

177. If the court be satisfied that the applicant is erro-
neously charged with taxes, and that the erroneous assessment
was not caused by reason of the failure or refusal of the appli-
cant to furnish the assessor or commissioner, on oath, the
necessary information, such as the law requires, it may order
that the assessment be corrected by diminishing the amount
of taxes; in which case 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
te him. If, however, the court shall, upon hearing the case,
be of opinion that the assessment was not excessive, but con-
trariwise, that it was too low, it shall order that the applicant
be reassessed with the proper amount, and shall furnish the
auditor of public accounts with the new assessment.

178. An order of exoneration, made as provided in the pre-
ceeding section, delivered to the collector, shall restrain him
from collecting so much as is thus erroneously charged; or, if
same has already been collected, shall compel him to refund
the money, if such officer has not already paid it into the trea-
sury; and either way, when properly endorsed by the appli-
cant, it shall be a sufticient voucher to entitle the officer to a
credit for so much in his settlement with the auditor of public
accounts.

179. 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,
application for the same be made to the auditor of public ac-
counts within one year after the date of such order.

180. 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 assessor or commissioner, it may render judg-
ment against him for the costs of the application; and if the
erroneous entry was made by reason of the failure or refusal
of the person charged to furnish the assessor or commis-
sioner with the necessary information, the court shall refuse
relief.
181. If from the statement of facts, or other evidence, the
auditor of public accounts shall be of opinion that the order
of court granting the redress is erroneous, he may advise a
supersedeas or appeal to the circuit court of the county or
corporation 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
circuit court, upon the facts stated, and upon such other evi-
dence 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 such court may
consider proper. The appeal or supersedeas shall be tried in
a summary way, without pleadingsin writings. 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 assessor or commis-
sioner who made the erroneous assessment.

Penalties for violations generally.

182. Any person who shall engage in or exercise any busi-
ness, employment or profession without a license, if a license
shall be required by law, or shallin any manner violate the
license or revenue laws of this state, if no specific fine is im-
posed for such violation, shall pay a fine of not less than thirty
dollars nor more than one thousand dollars for each offence.

Penalties ; how recoverable.

183. The penalties prescribed in this act, except those re-
coverable in the circuit court of the city of Richmond, by
existing laws, shall be recoverable by action of debt, present-
ment, indictment, or information.

In debt.

184. Such action of debt may be brought in the name of the
commonwealth, either in the county or corporation wherein
the offence was committed, or wherein the offender resides or
may be found; and such action may be either in the county or
corporation court, or in the circuit court of the county or cor-
poration. Such action of debt may be instituted at any time
within five years after the offence was committed, and shall be
for the maximum penalty prescribed, and for each violation ot
any of the laws and prohibitions contained in this act. In the
action of debt, bail shall be required as a matter of right; and
if deemed necessary, an attachment may issue without the afli-
davit and bond required in other cases, either before the
institution of a suit or during the pendency of the same. A
declaration shall be filed, but no orders or pleadings at rules
shall be necessary, and no exceptions shall be allowed to the
declaration for any defect or want of form. If the offence is
not sufficiently stated, the court shall require, under such rules
as it may adopt, at any time before a verdict may be rendered
thereon, a full and explicit statement of the offence. In all
such proceedings, the court shall render judgment according
to the very right of the case. In case the defendant be ar-
rested and in custody for want of bail, he may at the time of
the arrest, or any time before a judgment be rendered in the
action, give bond, with sufficient security, in a penalty equal
to the penalty sued for, to the officer making the arrest, or to
the clerk of the court wherein the action was instituted. Such
bond shall be payable to the commonwealth, and shall be con-
ditioned for the appearance of the party to answer the action,
and to abide by and satisfy the judgment of the court. Upon
the execution of such bond, the defendant shall be discharged
from custody. The bond shall be returned to and filed with
the ckerk in the papers of said action.

Presentment, indictment, or information.

185. Upon any presentment made, indictment found, or in-
formation filed, in a prosecution under the license or other
revenue laws of this commonwealth, the court may award a
capias or other legal process against the defendant, returnable
to the same term or the next term of the court. In all actions
of debt, or other prosecutions fer any violation of the revenue
laws, the attorney for the commonwealth shall be entitled toa
fee of ten dollars, to be taxed in the bill of costs. No attor-
ney or officer shall be entitled to the payment of any fees out
of the treasury for services rendered in any proceedings herein
authorized. In all judgments rendered in any prosecution
under the license or other revenue laws of this state, the clerk,
amongst other costs, shall tax against the defendant the sum
of five dollars as the expenses of the jury, which the clerk
shall, with the fine, certity to the auditor of public accounts ;
which costs shall be paid into the public treasury to the credit
of the commonwealth: provided, that no such tax shall be
entered unless jurors shall be entitled by law to receive com-
pensation for their services. ‘T’wo years shall be allowed to
institute any criminal prosecution for a violation of the license
or other revenue laws of this state.

186. All acts and parts of acta inconsistent with this act are
hereby repealed.

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