Chap. 159.—An ACT for the Assessment of Taxes on Persons, Property,
Income, Licenses, &c.

In force March 15, 1872.
Number of assessors and commissioners.

1. Be it enacted by the general assembly, That there
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@ commissioner of the revenue, which said assessors and com-
missioners 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 office respectively commenced, unless sooner re-
moved—except that in the cities and towns of the common-
wealth, electing commissioners of the revenue, the term and
duration of office shall commence and continue as prescribed
by law. 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.

Qualifications 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 thou-
sand 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 entered of
record in such court. If any assessor or commissioner 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 con-
tinue to discharge the duties of the office until his successor
shall be elected and shull have qualified. The qualification,
unless to fill a vacancy of part of the term of his predecessor,
shall not be construed to invest such assessor or commissioner
with authority to act as such before the time appointed for him
to enter upon the discharge of the duties of his office. If ap-
pointed to fill such a vacancy, the assessor or commissioner
shall qualify within thirty days after the day of his appoint-
ment. |

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
acknowledgment of said bond, to the auditor of public ac-
counts. If any clerk shall fail to perform this duty, a fine
shall be imposed on him of not less than fifty dollars nor more
than one hundred 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
commissioners shall not extend beyond the bounds of their
respective townships, cities or towns, except to grant license to
exercise a privilege which is not local, and which may be exer-
cised in or out of such townships, cities or towns, according
to existing laws. 7

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
performance 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
3 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
8. The auditor of public accounts shall communicate any
instances 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
assessor or commissioner was elected, which letter the clerk
shall lay before the court at the first term after it is received.

Porer to remove and jill 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
assessor 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 before
the return day thereof, the court shall, at the term to which
such summons is returnable, or to which it may be continued,
consider the matters of the summons, and, if it shall be of
opinion that sufficient 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, and with the proper receipt. Such person failing or re-
fusing to deliver such books and papers, when application
Pan be made for them as aforesaid, shall forfeit one hundred

ollars.

11. The auditor, upon being informed that any such official
books or papers cannot be obtained, may authorize the assessor
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 liabilities of commissioners of the
revenue for cities and towns.

12. The duties, compensation and liabilities of commissioners
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.
13. The assessor for each township in the several counties
of this commonwealth, and the commissioner of the revenue
for each city or town, sha!l] commence annually on the first day
of February, or at such time as the auditor shall designate,
and proceed without delay to ascertain all the real estate in his
township, city or town, and the person to whom the same is
chargeable with taxes on that day, and the township 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 re-assessment of the lands throughout
the commonwealih, approved July ninth, eighteen hundred and
seventy, and the acts passed at this session of the legislature,
to wit, the act of the twenty-fourth January, eighteen hundred
and seventy-two, and the re-assessment of lands in the com-
monwealth, in force first February, eighteen hundred and
seventy-two, 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 ma-
sonic, or odd fellows s, 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 Vir-
ginia; to the Virginian Military Institute; to the institution for
the education of the deaf and dumb and the blind; to lunatic
asylums; to orphan asylums; to the Ladies’ Mount Vernon As-
sociation; exclusively to the commonwealth; armorics belong-
ing to military organizations, organized by the laws of this
state and used exclusively for military purposes; and all such
estate used exclusively for the safe keeping of fire engines and
for the meeting of fire companies, whether owned by a fire
company, or by a city or town, shall be exempt from taxation:
provided, 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 havy-
ing an agent within his township, city, or towh, shall be shown
to such person or his agent, who shall be required to state on
oath whether the same be correctly entered; whether any part
thereof ought to be transferred to any other person, and if so,
to whom, and the nature of the evidence to authorize such
transfer; also, to state whether any other land within the town-
ship, city or town, ought to be charged to suchresident or non-
resident, and to describe the same, as well as to give a descrip-
tion of any of the lands charged to such resident or non-resi-
dent 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 corporation, and if
the same be found correct, he shall change the entries in his
land book accordingly. Any such resident or agent failing to
comply with such requisition shall forfeit fifty dollars. Any
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 commissioner.

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
grantors and grantees, the quantity of the land conveyed, the
specified 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 preceding
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 con-
taining the devise, when admitted to record, names of the de-
visor and devisee, and a description of the land devised.
19. Every list mentioned in either of the two preceding sec.

tions shall, :mmediately after the fifteenth day of January, be

c

e

transmitted to the auditor of public accounts, and a copy
thereof be delivered by the clerk to the assessors of the sev-
eral townships in his county or corporation, and to the com-
missioners 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 expiration of the said year to perform any of the duties
required of him by this section, or either of the two next pre-
ceding 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 his lineal descendant’s
father, mother, husband, wife, brother, sister, nephew, or niece
or to or for their use, the clerk of the court in which the willis
recorded, and the clerk of the court of the county or corpora-
tion in which such estate is situate, or in which the persons, or
any of them, taking the same, reside, upon ascertaining the
fact, shall report the same to the proper 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 under 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 regis-
ter shall direct every such abstract, other than that for the
auditor, to the clerk of the county or corporation court for each
assessor or commissioner therein. The same shall be directed
to the proper court-house, 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:

What is to be shown in the table of tracts of land.

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 reference to
contiguous tracts or to the water courses, mountains or other
places on or near which it lies, the distance and bearing from
the court-house, the value of the land per acre, including build-
ings, 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 is to be showen in table of toren 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
caption 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 includ-
ing buildings, the amount of tax at the legal rate, and like
notice of the source of the title and explanation of alterations
as in the table of tracts of land.

What changes in 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 authority
such change was made, the assessor or commissioner shall for-
feit not less than twenty dollars nor more than one hundred
dollars, and in addition thereto, may have his pay suspended
until such notes are so made.

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 alike sum to the grantee, which shall be
recoverable in a separate proceeding.

28. When real estate is sold for taxes to individuals, or is pur-
chased for the commonwealth at a sale for taxes, the assessor
or commissioner shall note on his land book the number of
Sd

acres 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 purchaser obtain a deed therefor, or until the owner shall
redeem the same from the commonwealth. The owner shall
not be permitted to redeem the same until he shall produce
evidence to the auditor that he has paid all the taxes due upon
said land which have accrued subsequent to said sale.

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 re-assess-
ment, and the assessor or commissioner shall make the same
according to the best of his skill and judgment. Any person
feeling himself aggrieved by any such re-assessment may apply
to the court of the county or corporation to review the asses-
sors or commissioner's decision, which court may affirm the
assessor's Or Commissioner's decision, or order it to be corrected.
Ten days’ notice shall be given in writing to the parties in in-
terest, or such of them as may be in the county or corporation
before the assessor or commissioner shall proceed to make such
re-assessment, 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, and the
minerals, mineral water or oil under the surface be held by
deed in fee simple by another, the assessor or commissioner
shail determine the relative value of each, and shall assess the
respective owners with the value of their respective interests;
but if mimerals, 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 mimed 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 shall

‘make the assessment under the provision of the act entitled an

act providing for the re-assessment of lands throughout the
commonwealth, approved July ninth, eighteen hundred and
seventy, or the acts passed at this session of the general as-
sembly for the re-assessment of lands throughout the common-
wealth.

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 re-
cord 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
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 charved to the
estate, the personal property shall be hable 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 lable
therefor. a

34. If land lying in one township, city or town be erronc-
ously assessed in another, the assessor or commissioncr 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.

35. 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 the county in which the greater part lies; but
the entry and payment of taxes in the county where any part
thereof is situated shall, for such time, be a discharge of so
much of the taxes as may be so charged and paid. When new
buildings and enclosures, other than farm fences, are erected,
of the value of one hundred dollars or more, upon that part of
the land lying in the county in which it is 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.

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 farm 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 is not assessed, the assessor on whose book it is en-
tered shall assess and add the value of such buildings and
enclosures as in other cases.

37. Where land which hes 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
assessed, 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
assessor 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 patented
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 re-assessment of the
value thereof, he shall proceed to make such assessment, to
the best of his judgment, by reference to the assessed value of
contiguous lands similarly situated, and shall charge on the
land, which he so enters, taxes at the rate imposed 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 failing to make any such
entry and assessment shall forfeit twenty dollars.

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 Alleghany
mountains, which have been forfeited, or which may be liable
to forfeiture, for not having been entered on the land book
and charged with taxes prior to the said year eighteen hundred
and thirty-two.

How old and new buildings assessed.

40. The assessor or commissioner, before making out his
land book, 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
before charged.

41. New buildings shall be assessed, whether entirely fin-
ished or not, 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 up-
wards by repairs or additions thereto, shall be assessed in the
same manner as if they were new.

43. When from natural decay or other causes, any building
and enclosure, as aforesaid, which may have been assessed,
shall be either wholly destroyed or reduced in value below one
hundred 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 pre
sent condition to the amount so assessed.
How machinery in manufacturing and other mills charged.

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
agerecate 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 provisions of
this act: provided, however, that if the machinery aforesaid
shall be used in the business of mining or manufacturing,
according to the thirty-first section of this act, the machinery
so used shall be assessed and taxed as the property of the
person owning the mineral title. For any failure on the part
of the 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 outh 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
effect:

“T, A. B., assessor for the township of , or commis-
sioner of the revenue for the city or town of, , In the
county 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 an assessor or commissioner, and that I have
faithfully discharged the duties required of me in assessing
new entries of and improvements upon tracts of land and lots,
and injuries to buildings thereon, and have made all corrections
in said book, as required by law. Given under my hand this
day of . Sworn to and subscribed before me, a
justice of the peace (or other person authorized to administer
oaths) for the county (or corporation) of , on the
day 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
defined in this act, be in or out of this commonwealth (except
such personal estate, moneys and credits as are expressly ex-
empted by law, orare otherwise taxed by this act), shall be entered
on the assessor's or commissioners 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 com-
monwealth. All books, apparatus and furniture belonging to
incorporated colleges and academics, and to free schools and
theological seminanes, and used for college or school purposes,
or belonging to public libraries, and all hbraries belonging to
licensed ministers of the gospel, or held in trust for the use of
any seminary of learning; to the University of Virginia; to
the Virginian Military Institute; to the institution for the edu-
cation of the deaf and dumb and the blind, and to the lunatic
asylums. All personal property belonging to churches, reli-
gious societies, or to orphan asyluns or other charitable institu-
tions or held by a county or corporation for the use of the
poor, and by masonic, odd fellows and like benevolent associa-
tions, used exclusively for charitable or benevolent purposes;

and all fire engines or other umplements for the extinguishment
of fire.
Construction of the revenue lars.

48. In the construction of the laws 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 manifest
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 bul-
lion and all notes used as a currency. The word “credits”
shall be construed to mean all solvent debts, claims or de-
mands owing or coming to any person, whether the evidence
of such debts, claims or demands bein writing or not, and
shall be construed to embrace all monies and credits constitut-
ing capital employed in business out of this state, by himself,
his agent or other person for him.

When assessors or 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 busi-
ness, the same to be ascertained as hereinafter provided, and
the tax thereon shall bear such proportion to the whole annual
tax as the space of time between the assessment of the same
and the first day of February bears to a full year: and pro-
vided 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 assessed.
with taxes on the property, the oath shall be as prescribed in
the fifty-third section of thisact. An assessor or commissioner
failing to administer the oath required shall forfeit fifty dollars.

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

50. The assessor or commissioner shall ascertain and assess
for taxation all male persons of full age and sound mind resid-
ing in his township, city or town, on the first day of February
of each year, unless otherwise directed by the auditor; all per-
sonal property, and the value thereof, 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 person in possession. If
the property is the separate property of a married women, dt
shall be listed by and taxed to her trustee, 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 representative or person in pos-
session, 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 ap.
pointed, then such property shall be lisited by and taxed to the
person in possession. If the property is held in trust for the

nefit 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 account-
ing officer, and at the principal place of business of such cor-
poration; 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 conmussioner, it shall be
listed by and taxed to such reeciver or commissioner, and the
clerks of each court shall furnish the assessors with all bonds
and funds held by the comnussioners under the authority of
the court. If the property consists of money or other thing
deposited to the credit of any stut and not in the hands of a
receiver, it shall be listed by and taxed to the clerk of the court
in which the suit is. If the property consists of money, bonds,
stocks or other evidences of pubhe or private debts, in any
county other than that of his resideuce, 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 delivered to the owner until the taxes
thereon are paid, or indemnity given to the person in posses-
sion 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
personal property, and who is required to list the same, shall
fail, upon application, to make such lst, 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 as-
sessor Or commissioner resort to other evidence to make the
assessment, and such person so assessed be aggrieved by an
erroneous 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.

52. The assessor or commissioner shall make a particular
report on oath to the court of his county or corporation of all
his property subject to taxes, showing the whole amount
chargeable to him therefor. He shall enter the same in his
bpoks, with taxes charged thereon, in lke 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 tae payers.

53. The assessor or commissioner shall furnish, or cause to
be furnished, to each person, forms for lists or valuations, and
such person shall, within ten days thereafter, make out and
deliver to the assessor or commissioner, or deposit with the
clerk of the county or corporation court, statements of all per-
sonal estate, moneys, contracts and credits which such person
is required by this act to list, and of all subjects and persons
on account of which he is chargeable with taxes. The number
of forms deemed 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 form
shall annex, in pursuance thercof, 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 aflirm) that, to the best of my know-
ledve and behef, the annexed statements contain accurate, full
and complete lists of all personal estate. moncy, credits and
capital, whether the same are mn or out of the state, which I am
required to list, and of all subjects and persons on account of
which I ain charveable with taxes, and that, in my opunon, 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 per-
son 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 examine the books to ascertain
that they are so filed.

54. 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
assessor 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
aforesaid, with the form of the oath aforesaid appended thereto;
and it shall be the duty of such person, within ten days there-
after, to make out and deliver to the assessor or commissioner,
or deposit with the clerk as aforesaid, such lists, with the valu-
ations of property annexed, verified by affidavit, as hcreinbefore
required.

55. 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 valuatior
thereof; and, where it is practicable, the assessor or commis
sioner shall read over the list, with the valuations annexed, tc
the person from whom it is obtained, or on whose information i1
13 made out, and it shall be corrected, if necessary. If any per
son shall consider himself aggrieved by the valuation of the
assessor or commissioner, such person and the assessor 01
commissioner shall respectively choose two discreet voters, t
whom shall be referred the matters in controversy; and thei

decision, or that of an umpire chosen between them, shall bs
final.
y

f

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 fair valuation thereof may be assessed, he shall pay a fine of
not less than twenty nor more than one hundred dollars.

slssessor's or comanissioners personal property book ; hor
made outs what to contain.

57. From the lst 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 of
public accounts, and it shall be so arranged that the assessor
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 residence of
each tax payer, the several subjects of taxation and the values
of each; and ina separate column, opposite to the name of
the person chargeable with taxes as aforesaid, shall show the
ageregate amount of taxes on all the subjects with which he
has been listed. The taxable subjects shall be classified by
schedules, and numbered as follows, to wit:

ScHEDULE A.

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

SCHEDULE B.

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

Personal estate.

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

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

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

Fifth. The aggregate number and value of all pleasure car-
riages, stave coaches, carts, wagons, carrylogs, spring wagons,
carryalls, givs, buggies, and vehicles of like kind to either of
those enumcrated.

Sixth. The aggregate value of all books and pictures, except
so far as the same are exempt by the forty-seventh section of
this act.

Seventh. The aggregate value of all tools of mechanics.

Eighth. The aggregate value of all farming implements.

Ninth. The aggregate value of all mineral productions.

Tenth. The ager ezate value of all felled timber and bark
which has been felled for sale.

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 tame when
the assessment was made, in the waters of Virginia; and the
agerezate 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
sume, are hereby declared exempt from taxation as property
under this schedule.

SCHEDULE C.

60. The classification and numbers under schedwe C shall
be as follows, to wit:

On personal property in choses in action, moneys, credits 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, however
evidenced, owing or coming to such person, whether due or
not, from debtors residing out of or within this state or coun-
try, 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 guaran-
tor, endorser or surety. The aggregate of principal, interest
and exchange, shall constitute the amount of a bond, demand
or claim, due and payable, and the principal, with interest
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, constituting a
part of the capital, as defined in this act, of a business done
out of this state, shall be included in this section. And it shall
be the duty of all clerks of courts to furnish assessors or com-
missioners with a list of all evidences of bonds under the con-
trol of commissioners as evidenced by decrees of their courts.
Second. He shall ascertain from each person in his township,
city or town the value of capital, including moneys, credits or
other thing remaining invested, whether said investment
was made originally in this or any other state or country,
loaned, used or employed in business out of this state, by hum-
self, 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
estate, and all other property belonging to such company, not
employed in the business thercof, 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 township,
city or town the amount of capital invested, used or employed
in any trade or business. Moneys and credits actually and
actively used and employed in carrying on the trade or busi-
ness, 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 of principal and interest of personal estate and credits
under the control of a receiver or commissioner, in pursuance
of any order, judgment or decree of any court. And it shall
be the duty of all clerks of courts to furnish assessors or com-
missioners with a list of all evidences of bonds under control
of commissioners as evidenced by decrees of their courts.
Sixth. He shall ascertain the amount of any money, and the
value of any personal estate or credits deposited to the credit
of any suit, and not in the hands of a receiver and all interest
due from individuals to parties residing out of this state for
borrowed money or capital and to what party or parties such
interest is due. |
Seventh. He shall ascertain the value of all toll bridges and
ferries, by reference to the yearly rent which may be paid there-
for, if rented; if not rented, then the same may be ascertained
by valuation or from the yearly value.
Eighth. He shall in the month of November in each year
ascertain the amount of all dividends declared and of all inter-
est paid, or payable, witnin the twelve months next preceding
the first day of November in each year, by any incorporated
company whose principal office or principal agency in thig state
is in his city, town or township; and also the amount of all
interest paid or payable by his city, town or township, or by
the county whose treasurer's office is in his township, city or
town, within twelve months next preceding the first day of
November in each vear; whether such interest or dividends be
due, payable or paid to residents or non-residents of this state,
or be due or payable within or without the limits of this state.
It shall be his duty on or before the tenth day of December in
each year to report to the auilitor of public accounts, the amount
of all dividends or interest so declared paid or payable in his
city, town or township, and the names of the city, county, town-
ship, town or incorporated company by which such interest or
dividend shall have been declared, paid or become payable, and
the amount declared. paid or become payable by each respec-
tively: provided, that nothing herein contained shall be con-
strued to require the assessment of dividends declared by any
incorporated company, the dividends upon whose stock are ex-
empt from state taxation under the laws of the United States.
For any failure to discharve any duty imposed upon the assess-
or or commissioner by the eivhth clause of this section, he
shall be lable to a penalty of fifty dollars.

Ninth. He shall ascertain from each person who shall be
engaved in the business of a banker or broker, in his township
or ‘city, the gross amount of all moneys received by such per-
son on account of discounts, guarantees and assurances in the
preceding year.

ScHEDULE D.

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

He shall ascertain from each person in his district the aggre-
gate amount of income in excess of one thousand dolars,
whether received or dune, though not received within the year
next preceding the first of February in each year, except sala-
ries of ministers of any religions 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, salaries,
interest upon notes, stocks and bonds, or other securities not
otherwise taxed, of whatever description, of the United States
or of any state or country or any corporation, company, part.
nership, 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: pro-
vided, the said value has heretofore been taxed as capital; the
amount of sales of wool, butter, cheese, hay, tobacco, grain or
other vegetable, agricultural or other production grown or pro-
duced by said person: provided, that the amount derived by the
producer from the sale of any agricultural production during
the preceding year, whether the same was grown during the
preceding year or not, shall be assessed and taxed as income;
all other gains and profits derived from any other source what-
soever, and the share of the gainsand 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 as aforesaid, there shall be deducted from
the income of the person assessed all losses sustained during
the year, all losses incurred in trade, all sums actually paid for
labor or service, all fertilizers purchased and used by any per-
son who cultivates land or conducts any business ‘from which
income is actually derived, except sums paid out for improve-
ments, 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 ag-
gregate 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 sy penalty and proceedings.

62. If any person shall knowingly render a false list of per-
sonal property, choses in action, moneys, credit, 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 for the commonwealth, upon
his own knowledge, or upon information furnished him by any
revenue oflicer of the state, or any other person under oath, to
file a petition in the circuit or county court of the county or
corporation wherein the list was taken, setting forth the total
or partial omissions in his list, or the values therein, annexed
to specified subjects of taxation, and asking the court to sum-
mon the person or persons giving the lst to answer the peti-
tion. Upon the summons being duly exccuted according to
law, the court shall impannel a jury to try the allegations of
the petition; and if a verdict be rendered establishing a false
list, the court shall render judgment agamst the accused for
double the amount of taxes imposed upon the property so
omitted, together with the costs of the proceedings, including
a fee of five dollars to the commonwealth’s attorney: and the
court shall moreover direct the collector of taxes for the county
or township, upon ten days’ notice, to sell for cash the said
property, or so much thereof as may be necessary to satisfy
the judgment aforesaid, with a commission to the collector of
ten per cent. 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 required
of him by this section, shall be fined in a penalty not gxceed-
ing one hundred dollars.

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

63. The assessor or commissioner shall add up the columns
of figures on each page, so as to show at the bottom of: each
the total aggregate of each column, and number of persons
and articles subject to taxation, with the amount of the public
tax due on everything contained in such page; and at the end
of each book he shall enter the sums from the bottoms of the
respective 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
anrount of the revenue arising therefrom.

Deductions for failure to extend proper tac.

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
accounts shall deduct the amount omitted to be charged or ex-
tended 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
assessor or comniissioner of the revenue for the year next pre-
ceding, 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 commis-
sioner, shall proceed to make out books for the year, according
to the rate of tax which then existed, as well as books for the
current year. The lke proceedings shall be had with and
under the books of the year next preceding as with those of
the current year, and the sums therein charged shall be col-
lected and accounted for in lke manner: provided, however,
that the provisions of this section shall not apply to the col-
lection of taxes for the year eighteen hundred and seventy-one,
the collection of which 1s provided for by an act approved
February eighteenth, eighteen hundred and seventy-one, en-
titled an act supplemental to an act providing for the collec-
tion of the state revenue and county levics for the year eigh-
teen hundred and seventy-one.

Omitted taxes y how assessed,

66. If the assessor or commissioner shall ascertain that any
3

ocaned

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 shal? 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 charged with the taxes, no interest shall be charged.

Penalties on assessors or commissioners.
67. If any assessor or commissioner shall knowingly make a
false or erroneous entry on any of his books, he shall, for every
such oftence, forfeit two hundred dollars.

Al ssessor’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:

“T, 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 an assessor (or commissioner of the
revenue); that in every case the list of each person was ren-
dered on oath, except those noted by me as having failed or
refused to take an oath or affirmation. Given under my hand
this day of . Sworn to before me, a justice of the
peace (or other person authorized to administer oaths), for the
county (or corporation) of , on the day of -
69. The original’ of each book shall be retained by the
assessor 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 assessor
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 assessor
or conunissioner 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 addition to
the three copies above required, make an additional copy of
each book, and deliver the same to the township clerk; and the
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 au-
ditor 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
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 oflicer charged with the
collection of the 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 to 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 compensa-
tion: provided, that the auditor of public accounts may for
good cause extend the time for any assessor or commissioner
to deliver said books.

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

Fees of assessors and conumnissioners.

15. 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
making an assessment, when required by any owner of any
part of the land, under the thirtieth section, one dollar and sev.
enty-five cents; the parties among whom the land is divided
shall be jointly and severally liable, except where the assessor
or commissioners proceedings are confirmed by the court; in
which case the party complaining shall pay the assessor or
commissioner's fee, in addition to the cost incurred in conse-
quence 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 or commissioner's township, city or town, con-
veyed 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.

Frees ; 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
assessors or 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
assessed by him on persons, on real and personal property,
income 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. The com-
pensation of assessors for extending county and township
levies shall be determined by the board of supervisors of each
county, and be paid out of the county treasury.

78. The auditor of public accounts shall also pay to the
several assessors or commissioners all postage advanced by
them in the transmission of their books, or any correspondence
touching 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 sufficient reason for his delay. In every such case the
auditor may settle with such assessor or commissioner for his
services upon equitable principles.

Compensation for services omitted by another assessor or
COMMISSLONEL,

80. Where, however, any assessor or commissioner lists the
property and makes out books fora 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 re.
ceived 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 has to proceed to take the list of
taxable property, and do all that he would have to do in case
there had been no previofis assessor or commissioner for that
year, then he shall receive all the compensation for the said

ear.
y Redress against erroneous assessment.

82. After the township assessor or commissioner of the rev-
enue shall have delivered a copy of his land book, or the book
of personal property, to the county, city ér town treasurer, no
alteration 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 after the delivery
of such book to the treasurer aforesaid, 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 is 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
as a witness touching the application, and the facts proved be
certified.

84. If the court be satisfied that the applicant is erroneously
charged on such books 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 erro-
neously 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 pro-
per 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
collected, 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 erroncously 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.

87. 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 er-
roneous 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 relief.

_ 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 super-
sedeas or appeal to the circuit court of the county or corpora-
tion 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 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 summary
way without pleadings in writing. No costs shall be awarded
by the court, or paid by the commonwealth, about such appeal
or supersedeas, unless the court in its discretion shall give
judement for costs against the assessor or commissioner who
made the erroneous assessment.

Offences against the revenue lis , 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, ten days prior to the empanelling
of a grand jury for such 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 charac-
ter of each violation, together with a list of the witnesses by
whom it is expected to prove the offence, and also transmit a
copy thereof to the auditor of publicaccounts. And it shall be
the duty of such attorney to deliver the said lists to the fore-
man of the grand jury, who shall treat them as having been
delivered specially in charge to the said jury. The said fore-
man, after the grand jury is discharged, shall return such liste
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 know-
ledge, it shall be the duty of the assessor or commissioner, as
aforesaid, to furnish a statement of the fact, verified by aflida-
vit, to the attorney for the commonwealth, and to the auditor
of public accounts as 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, veritied by affidavit, and otherwise com-
pled with the requirements of this section. It shall be the
duty of the circuit, county, and corporation courts specially to
charge the grand 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 for-
feiture prescribed by this act against any assessor or commis-
sioner, may be instituted or made by the auditor of public
accounts, in the circuit court of the city of Richmond, accord-
ing to the second section of the forty-third chapter of the Code.

Ratlroad 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, station buildings and fix-
fures and machine shops.

3. Real estate not included in other classes.

4. Rolling stock, boats, machinery and equipment.

5. Stores.

6. Miscellaneous property and telegraph lines.

And where such railroad or canal shall pass through more
than one of the counties of this state, the said report shall
show the estimated value of the property herein above classi-
fied, that may be within the limits of each of said counties;
and it shall be the duty of the auditor of public accounts to
furnish the board of supervisors of each of the counties of
this state through which any railroad or canal passes such
estimated value of the property hereinabove specified as appears
from such report to be within the limits of each of said counties.

Every such company shall also report, on the first day of
February of each year, the gross and net earnings of the road
or canal for the preceding twelve months, also the amount of
all interest paid or payable, and all dividends declared by such
company within the twelve months next preceding, and the
dates when the same were declared or become payable, whether
such dividends and interest be due or payable within or with-
out the limits of this state, or to residents or non-residents of
this state, 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 wkat propor-
tion the sume bears to the entire length of the road or canal,
and shall apportion the earnings accordingly. ‘The reports
herein required shall be verified by the oath of the president or
other proper officer. The company shall be the collector for
the state of the taxes which may from time to time be imposed
upon such company, or upon any dividends declared or interest
paid by such company, and shall at the time tixed for making
said report, pay into the treasury the taxes imposed thereon by
law. A company failing to make such reports or pay the taxes,
may be immediately assessed under the direction of the audi-
tor of public accounts, by any person appointed by him for the
purpose, at its full cost of construction; and the auditor of
public accounts shall furnish such assessment to the board of
supervisors of the counties through which the railroad or canal
passes, in the same manner as he is required to furnish the
estimated value of the property of said railroad or canal within
the limits of said counties from the report of the company
when one is made; and a tax shall at once be levied on 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 collector may distrain and sell
any personal property of such company, and shall pay the taxes
into the treasury within three months from the time of
the assessment, or a copy as aforesaid may be delivered to him.

Evepress and transportation companies, steamship and steam-
bout and stage companies, and persons who may run stages,
aragons and other vehicles for the transportation of passen-
gers, and all ferries, ferry companies and bridge companies.

92. Every express and transportation company, steamship
and steamboat and stage company, and persons who may run
stages, wagons and other vehicles for the transportation of
passengers, and all ferries, ferry companies and bridge compa
nies, shall make return to the auditor of public accounts, on or
before the first day of February of each year, of the gross and
net earnings of such company 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 persoual property
owned by said company. And where such express or trans-
portation company shall do business in more than one county
in this state, the report shall show the value. of its said pro-
perty situated in each county. It shall be the duty of the
auditor of public accounts to furnish the board of supervisors
of each of the counties in which such express or transportation
company may do business, the estimated value of the gaid pro-
perty as appears from such report to be within limits of each
of said counties. Imf 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 pre-
scribed, 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 re-
port shall show the net earnings, from the receipts and charges
of such company, for business done in this state, whether col-
lected in or out of the state. Every such company shall be
the collector, for the state, of the taxes which may be imposed
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 earnings, 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 ob-
tain, and to that end may exercise all the powers of an assessor
or commissioner of the revenue. For the payment of the tax
and of such penalty, the stockholders and members of such
companies shall be personally liable, and judgment may be
rendered against them, or any of them, personally, in the cir-
cuit 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 company; and they are hereby prohibited from doing
any business appertaining to the business of a broker or mer-
chant, 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,
s0 sworn to, shall accompany the report of the chief officer to
the auditor of public accounts. All reports hereafter shall be
made under the provisions and in pursuance of this act. Such
company, its officers and agents, doing business as broker or
merchant, 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 officer or agent thereof, such company shall be held to
have engaged in the business of a broker or merchant, and the
penalty hereby imposed shall be exacted: provided, that every
express company not chartered by this state, or, 1f so chartered,
owned in larger part by non-residents of Virginia, shall procure
an annual license to transact express business in this common-
wealth.
Insurance companies.

93. Between the first and fifteenth of July and January of
each year, each insurance company shall certify to the auditor
of public accounts, on the oath of its cluef accounting officer,
the amount of the dividend declared, if any, and also the gross
and net proceeds of all promises, fines and forfeitures received
by, or which may have accrued to, such company, and of all
obligations extended to such company therefor, and of its capi-
tal or assets, not including money on deposit, and shall pay
the tax imposed into the treasury. If any such company fail
to make such report and pay such tax, it shall be liable for the
same, and forfeit not less than five hundred dollars nor more
than two thousand dollars, which shall be recoverable in the
circuit court of the city of Richmond, on motion of the 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 commissioner of the revenue to re-
port to the auditor of public accounts the name of each insu-
rance company, and every such company with banking privi-
leges, doing business in his district, and the names of the offi-
cers thereof.

Foreign insurance companies,

04. Every insurance company not incorporated by this state,
and dving business therein, shall, in June and December of
each year, nnke report to the auditor of public accounts, on
oath, showing the amount of assessments collected and pre-
miums received, and obhgations for premiums from such busi-
ness, for the six months ending on the first day of June and
December next preceeding, 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 leense tax for
the privilege of operating in this state.

95. If such company ful to make such report and pay such
tax, the company and each agent shall be bable for the same,
and each shall forfeit not less than tive hundred dollars nor
more than two thousand dollars.

Telegraph companies.

96. Every telegraph company doing business in this state
shall, on or before the first day of Febr vary of each year, make
report, verificd by the oath of the chief officer resident in the
state, to the auditor of public accounts, of the gross and net
earnings of such company within the twelve months next pre-
ceding such report, on all business conducted, carried on, or
performed by such company within the state. Such company
shall also report on oath, on or before the first day of Febru-
ary, 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 gross and net earnings and property of the same, and shall,
at the time fixed for making said report, pay imto 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 ciremt court of the city of
Richmond on motion, after twenty days’ notice, by the auditor
of public accounts, such notice to be served in the manner
prescribed by law in other cases.

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 per-
son shall pay the tax provided by law on each branch of its or
his business.

LiceNsEs—ScuHeEpute A.
Liquor merchants.

98. A license to sell wine, ardent spirits, malt liquors, cider,
er 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 h-
censed eating-house, unless he shall have obtained a license
therefor. Before a license shall be granted to keep an ordinary
or eating-house, or to sell liquor, &c., to be drunk at the place
where sold, 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, if any should be offered, against
the application, and entering of record that the place where
the same is to be kept is convement and suitable, and that the
applicant is a person of sobricty and good character, and, upon
giving a certificate to that effect, the said license shall be
granted, but not until then: 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. 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, with-
out 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 1l-
cense, and, when such amount is sold, the license thereafter
shall be void. The amount of such sales shall be ascertained
rand determined as follows: If the merchant has been in busi-
ness 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 ecual to, and it may be determined that
they will execed, those of the preceding year. If the business
has only been carried on part of the year preceding, then the
amonnt of sales of the preceding year may be asccrtained by
adopting the sales for such part of the year as an approximate
basis for averaging the same for the entire year. If a liquor
merchant is a beginner, he shall state the amount of his proba-
ble sales for and durmg the time the license he proposes to
obtain will continue. In all such cases of conjectural sales,
the amount thereof may be determined by ascertaining the
amount of purchases made and to be made, and adding the
per centum of profits made or to be made on the sales, and
adopting the agvrezate as the amount of sales. In all such
, cases the license shall specify the amount of the wine, ardent
spirits, malt liquors, or cider, to be sold under such lquor
merchant's license, including profits. If the hquor 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 additional quantity desired, which
shall be granted upon the payment of the tax on the sales
without the specific tax. For the purpose of ascertaining whe-
ther the amount of wines, liquors, &c., authorized by such h-
cense 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 township, city or town in which the liquor
merchant was licensed, showing the amount of goods sold by
him within the preceding three months. If any such liquor
merchant shall fail to make such report, the assessor or com-
missioner shall assume that all the wines, ardent spirits, &c.,
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, nm the same manner and to the same cfiect he
would do if the application had been made to lun for an en-
largement of the leense aforesaid. If any person shall bring
t wines, ardent spirits, &e., 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, &c.,
sold by auction, the assessor or commissioner as aforesaid may
assess the tax at a rate equal to the tax for one year. Licensed
distillers 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. If any person shall in any manner
violate this section, he shall pay a fine of not less than thirty
dollars nor more than one thousand dollars for each offence.
99. Every person buying or selling on commission shall be
deemed a commission merchant. Any person licensed as a
commission merchant may sell any personal property, except
wine, ardent spirits and malt liquors, gold or silver coin, bonds,
certificates of public or private debts, or other securities, which
may be left with or consigned to him for sale. Such merchant
shall pay a tax on such sales, or on the commissions charged
for such sales, as the legislature 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 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.

100. 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 or manufacturer from exhibit-
ing a specimen of his goods, wares or merchandise any where
in the state; nor shall it prevent the exlubition of a sample of
any property which the person exhibiting the same is author-
ized 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 mer-
chandise, by sample, card, description, or other representation,
without first having obtained a license therefor from somo
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
licenses thus obtained shall be a personal privilege, and shall
not be transferable, nor any abatement in the tax thereon
allowed, nor shall a license granted any resident sample mer-
chant be construed as authorizing any commercial traveller or
salesman, who is a non-resident, to sell under such license.
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.
101. 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 when-

ever 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, he shall be
subject to the penalties of pedling without a license.

Sale or barter of patent rights.

102. No person shall sell or barter the nght to manufacture
or use any machinery or other thing patented to any person
or company, under the laws of the United States, without first
having obtained a license therefor from some township assessor
or commissioner of the revenue of a city or town, which li-
cense shall grant the privilege of selling any where in the state.

- But if used out of the county or corporation 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 township assessor or
commissioner of the revenue, as the case may be, and that his

. signature is believed to be genuine. A separate license shall

be required on each patented thing of which the right to make
or use is sold. But any person owning the state right for any
patented thing may sell any where in the state, through agents
provided with a copy of his license thus obtained, certified to
be a true copy by the clerk of the court of the county or cor-
poration where granted. 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.

103. 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 to take orders for
such manufactured articles or machines on commission or
otherwise, without taking out a license.
What constitutes a land agents what he may sell.

10-4. Any person licensed as a land ayent may sell any land
in this commonwealth entrusted to him for sale, and shall pay
such tax on such sales, or on the commissions charyzed for sueh
sales, as the levislature may from time to time impose. Any
person selling land, or offerimg to sell the same, who is not an
auctioneer, oe Who has not the fee simple title or any other
less estate therein, shall be held to be a land agent; but this
section shall not be construed to prevent any person not en-
gaged in the business of selling land for compensation, from
selling without lieense, any lands for the sale of whieh 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.

: Book agents.

105. Any person who shall receive subscriptions for, or shall
in any manner furnish newspapers, books, maps, prints, pan-
phle’s or periodicals, otherwise than by sale, printed or pub-
lished beyond the limits of this state, shall be deemed to be a
book agent. Any person desiring to distribute or sell any
relixious books, newspapers, pamphlets or periodicals, may
apply to the judge of the county or corporation in which he
may desire to distribute or sell the same; and such judge,
upon being satisticd that the person applying i is of good char-
acter, and a proper person in whom to contide the trust of
selling or distributing 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 dolars nor more than one hundred
dollars for each offence.

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

106. Any person who shall sell, or offer for sale, the manu-
factured 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 sec-
tion, the person offending shall pay a fine of not less than fifty
dollars nor more than one hundred dollars for each offence.

«Luction sales sy who may sell without a license.

107. No person shall sell at auction or public outcry without
a license, except in the following 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 sould 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 control, or
his real or personal estate, not purchased or sold on specu-
lation.

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

wfuctioneer’s account of sales.

108. 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.

109. 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 furni-
ture on the premises. Nor shall any auctioneer be allowed to
sell goods, wares, merchandise, or other articles as aforesaid,
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. Tor a sale
otherwise, or for a sale of anything prolubited, and for any
violation of this section, the person offending shall pay a fine
of not less than one hundred dollars nor more than tive thou-
sand dollars for each offence.

Classification of auctioneers.

110. 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 thereof, may be separate and distinct; that is to say:

General auctioneers s arhat they may sell.
111. Any person licensed as a general auctioneer may sell
any goods, wares, merchandise and other articles, not prolubited
by law; but he shall not sell wine, ardent spirits, malt lquors,
or any mixture thereof, unless and until he shall have obtained
a license therefor in the mode prescribed in this act.

Real estate auctioneers.

112. Any person licensed as a real estate auctioncer 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 a mortgave of real
estate or otherwise, withont taking out a stockbroker's license
therefor. If a tax shall be imposed on the amount of the sales
the taxable sales shall be construed to embrace all sales of real
estate made by such auctioneer, whether such sales be by public
outery 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.

Tobacco auctioneers.

113. 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.

Coniumon eriers.

°114. 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 the property, where such owner is authorized to sell the
same by auction; but he shall not conduct a sale otherwise
than under the present and immediate direction of the property
owner, or other person authorized to sell the same. He shall
not, as such crier, reccive money on account of the sale, grant
acquittances, or give any evidence of a sale or title to the pur-
chaser. 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.

115. 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 substance 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
x

butchers shall be permitted to canvass and purchase matters of
substance, designed as food for man, without being required to
take out a license therefor. A license to authorize any person
so to canvass or purchase shall be open to the inspection of
any officer or citizen of the county or corporation in which he
is canvassing 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
& person canvassing or purchasing without a license; but this
section shall not be construed to prevent any person from pur-
chasing without a license any of the matters aforesaid for his
own use or for the use of his family. But in all such canvass-
ing or purchasing, it shall be held that a license is required,

unless and until it be satisfactor ily shown that the person can-
vassing or purchasing is dona fide operating for his own con-
stnption or the consumption of his family. Any person vio-
lating in any manner the provisions of this section, shall pay a
fine of not less than ten dollars nor more than tive hundred
dollars for each offence, and shall, moreover, be bound by the
court, or any justice of the peace, upon conviction before either,
In a recognizance, with good and suflicient 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.

116. No person or corporation shall, without a license an-
thorized by law, act as a ship broker, stock broker, or private
banker. Any person engaged in the management of business
matters occurring between the owners of vessels and the ship-
pers 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 domestic 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 commission or for other compensation, or who ne-
gotiates loans upon 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 negotiate loans upon
real estate securities. 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 in discounting
negotiable paper or other credits, shall be deemed to be a
private banker 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
& fine of not less than one hundred dollars nor more than five
thousand dollars for each offenee.
117. 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 lender 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 shall
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 return of the
money, shall forfeit his right to redeem the property 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 autioneer. The expenses attending
the sale shall be paid out of the proceeds of the sale; and if any
surplus arise from the sale after satisfying the money advanced
with the interest and costs which may have accrued, such sur-
plus shall be paid over to the person depositing the property
as aforesaid. Any person acting as a 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 liquors.

118. No person shall, without a license authorized by law,
distil or in any manner manufacture ardent spirits or malt
liquors, exceeding thirty gallons of either. But no person
shall be required to obtain a license to distil fruits unless such
distillery 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 con-
fer the authority to distil and manufacture either or all of them:
provided, that manufacturing of ardent spirits shall be con-
strued as limited to the production of alcoholic liquor by direct
formation 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.

Rectifiers.

119. 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 spi-
rits, 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 licenses, and when the quantity so stated
shall have been rectified, the license thereafter shall be void ;
and any person continuing the business after the quantity
named in the license shall have been rectified, shall be liable 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 opinion
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 infor-
mation he can obtain, the probable quantity which will be recti-
fied during the time the license will continue, and shall therefrom
assess the actual rate per gallon provided for im 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 assessor
or commissioner shall be allowed, at all reasonable times, to
have access to and inspect the books and records of such rec-
tifier, pertaining 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 dol-
lars for each offence.

SCHEDULE C.
Ordinaries, boarding houses, &e.

120. No person shall, without a license ‘authorized by law,
keep an ordinary, a house of private entertainment, a boarding
house or eating house.

What constitutes an ordinary; tax on the license ; hoi to be
estimated,

121. Any person who shall for compensation furnish lodging
or diet to travellers, sojourners, or boarders in his house, or
provender for a horse feeding in his stable or on his land (ex-
cept a drove of lve stock and persons attending it), and sell,
by retai], 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 it is 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 be a 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.

What constitutes private entertainment.

122. Any person who shall furnish for compensation lodging
or diet to travellers, 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 ordi-
nary, 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 his or her 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 is 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 lquors, 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.

123. Any person who 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 decmed to keep a boarding house.
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 the house, such rent or value shall be ascertained
in the same manner as the rent or annual value of an ordinary
is required to be ascertained. No license shall be required of
any person who keeps a boarding school, or keeps a boarding
house exclusively for boarding any of the students or teachers
of such school, or public free 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.
124. Any person who shall cook, or otherwise furnish for
compensation, diet or refreshments of any kind, for casual vis-
iturs 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 wine, spirituous or malt liquors, to be drunk at such
eating house. Such license shall be granted upon the certifi-
cate 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 thai one hundred dollars for each day he may keep the
same. ‘

What constitutes a bowling saloon.

125. Any person who shall keep for compensation a saloon
for the reception of company to play at bowls, or who shall
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 person
who shall keep a bowling saloon without a license, shall pay a
fine of not less than fifty dollars nor more than one hundred
dollars for ench day he may keep the same.

What constitutes a billiard saloon.

126. 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.

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

ScHEDULE D.

Theatres.

129. No person shall, without a license authorized by law,
exhibit for compensation, any theatrical performance, or any
performance similar thereto, panorama, or any public perform-
ance or exhibition of any kind, except for benevolent or chari-
table purposes. 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 assessor or com-
missioner of the revenue to attend such exhibition, to ascertain
the number of persons who may be present. The person li-
censed shall also keep an account of the number of persons
attending, so as to enable him to render a statement thereof on
oath. Whenever a theatrical performance shall be licensed, the
actors operating thereat under the license shall be exempt from
a license ; but unless the performance shall be so licensed, each
person engaged therein shall be liable to the penalty for a vio-
Jation of this section. Every license and tax thereon shall be
for each performance; but a license for a theatrical performance
or panorama may, if the person applying for the same desire it,
be for the term of one week. For any violation of this sec-
tion, 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 menayertes.

130. 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 ex-
hibiting any. production of his own art or invention. When-
ever such show, exhibition or performance, circus or menageric,
shall be licensed, those engaged therein and operating under
the license, shall be exempt from a license tax for performing
or acting ‘thereat.

131. Every show, exhibition or performance, such as is pre-
scribed in the next preceding section, whether under the same
canvas 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 shall
be construed to require an additional license for any further or
other show, exhibition or performance. If a tax shall be im-
posed for the persons attending the show, exhibition or per-
formance, the persons attending shall be ascertained in a man-
ner similar to the mode prescribed by this act in respect to
persons attending theatrical performances. For every viola-
tion of this section, the person so offending shall pay a fine of
not less than fifty dollars nor more than one hundred dollars
for each offence.

Public rovins.

132. No person shall, without a license authorized by law,
charge for the use of any house in a city or town, or in any
Inanner receive compensation for the use of the same, while
used or cinployed 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
license shall be obtained. But no license shall be required of
the proprietor or occupier of such house or public rooms in a
town containing less than two thousand inhabitants. No h-
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 than
one hundred dollars for each offence.

ScHEDULE E.
«Ltturneys, physicians, and dentists.

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

in attorney at law, where he may practice.

134. Every attorney at law, in addition to being licensed,
sworn, and admitted to prosecute or defend actions or other
proceedings in the courts of this commonwealth, on the re-
tainer of clients, shall obtain a revenue license; ; and no person
shall act as attorney at law, or practice law in the courts of
this commonwealth, without a separate revenue license. A
revenue license to practice law in any county or corporation
shall authorize such attorney to practice in all the courts of
this state without an additional license. Any person violating
the provisions of this section shall pay a fine of not Jess than
thirty dollars nor more than one hundred dollars for each
offence.

Physicians, surgeons, and dentists.

135. No person shall, without a license, practice as a physi-
cian, surgeon, or dentist, for compensation; but a license to
practice either profession shall confer the privilege of prac-
ticing in all the professions aforesaid; and a license granted to
practice in any county or corporation shall authorize such phy-
sician, 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 who shall practice in either of the professions named with-
out a license, shall pay a fine of not less tian thirty dollars
nor more than one hundred dollars for each ottence, and shall
be debarred from recovering any compensation for any such
services, by suit or warrant, in any of the courts of the com
monwealth.

Daguerreian artists.

1386. Any person who engages in fixing images of objccts
according to the invention of the daguerreotype, by whatever
name it may be called or known, shall be deemed to be a da-
guerreian 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.
Stallions and jackasses.

137. 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 such 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
license. 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.

«(gents for renting houses.

138. 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 heensed as such,
may engage not only in renting houses, but any real estate.
Any! person engaged as an ag ent for renting houscs as afore-
said, without a license, shall pay a fine of not less than fifty
dollars nor more than one hundred dollars for each offence.

Labor agents.

139. 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.

140. No person shall, without a license authorized by law,
keep for compensation any house, yard or lot for storage or
impounding any goods, wares or merchandise, including wood,
coal, lumber, lime, guano, marl, or any similar commodities, 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 fur storage or impound-
ing, as aforesaid, or who shall in any manner violate the pro-
visions of this section, shall pay a fine of not less than fifty
dollars nor more than five hundred dollars for each offence.

Livery stables.

141. 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
authorized 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
travellers 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 for each offence.

Foreign insurance companies.

142. 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 behalf of any company created or incorpo-
rated elsewhere than by or in this state, or who shall procure
an application to any such insurance company for any policy
of insurance, or who acts as an insurance agent in behalf of
any such company, or any person who shall collect the dues
or premiums of any such insurance company, shall be regarded
as an agent of a foreign insurance company. Any person
acting as above, as an agent of any such foreign msurance
company, shall pay a fine of not less than fifty dollars nor
more than five hundred dollars for each offence.

Telegraph companies.

143. No telegraph company, nor any agent or officer of such
company, hor 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 authonzed 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 heense
being required of such agents. If the business be conducted
by any person, firm or company not incorporated, the license
shall issue to such person, firm or company. When a heense
shall have issued, messages or communications may be trans-
mitted through any county or corporation in this state. One
license for the same company shall be sufficient; and this sec-
tion 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 dol-
lars nor more than five hundred dcllars for each offence.

On the sale of eattle, sheep, ond hogs.

144. 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

GENERAL PROVISIONS FOR THE ASSESSMENT OF LICENSES.
Licenses; to whom granted.

145. 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 tlrereat; 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.

146. 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 pr oscribed by law, the license may be er: anted according
to the law which governs im similar cases, and subject to such
restrictions as appertain thereto; but no person shall be allowed
the privilege of selling throughout the state under one license,
except by special provision of law.

Duty of person iho is about to engage ina licensed business.

147. 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 prosecuted for
an assessment of the tax imposed by law on the license he de-
sires to obtain. But in cascs requiring a certificate from the
court authorizing license, the same shall be exhibited to the as-
sessor or commissioner before the assessment is made. It shall
thereupon be the duty of the assessor or commissioner to ad-
minister the oath required by this act, and deliver to such per-
son a certificate showing the business, employment or profes-
sion which may be pursued, the place at which the same may
be prosecuted, and the amount of tax to be paid by such per-
son for the licensed privilege. The certificate so issued by the
assessor or commissioner shall be produced to the officer au-
thorized 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 reccive the taxes named therein
and grant to such person a recexzpt for the taxes written upon
such certificate. Such certificate and receipt made in com-
formity to law, shall be held to be a license to prosecute the
business, employment or profession named therein.

LTois assessor or comanissioner obtains a license.

148. 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.

«Appeal from assessor's or commissioner's valuation.

149. 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.

150. Where a license 1s 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 hcense, 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.

151. 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 charge-
able to the firm, may be apportioned amongst them according to
the justice of the case. As one of the means of ascertaining
the amount of the license tax, the assessor or commissioner
shall propound interrogatories to such person, and may‘ use
such other evidence as he may procure. Such interrogatories
shall be answered under oath. Any person violating the pro-
visions of this section shall pay a fine of not less than fifty dol-
lars nor more than one thousand dollars for each offence.
152. Every heense granting authority to cneage in or exer-
cise any business, employment or profession, unless expressly
wuthorized 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 docs not specify such house or definite
place where business, employment or profession is limited thereto

by law, shall be deemed to be void.
Separate licenses.

153. A separate license shall be granted to each member of
2 firmor 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 tae is imposed.

154. If theassessor or commissioner of the revenue shall ascer-
tain that any person is continuing the business hcensed for the
preceding year, or any part thereof, without making an apph-
cation for a renewal of such license, or if he shall ascertain that
any person has commenced any business, employment or pro-
fession, for the prosecution of which a license 1s 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. Imme-
diately after the assessor or commissioner shall have made his
assessment under the provisions of this section, he shall de-
liver a certificate of such assessment to the officer authorized
to receive or collect the taxes, who shall therenpon have au-
thority 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 ap-
proval of the license shall be procured, the person so assessed
shall be deemed to be licensed, if he be authorized under any
existing laws to obtain a license.

155. The auditor of public accounts shall, for good cause to
him shown, have full power to reform any assessment of &
license tax; may require a new obligation, with additional se-
curity, 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 bcing 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 ex-
ceeding the compensation allowed to an assessor or commis-
sioner of the revenue for the assessment of property.

Deduction from assessor's or commissioner's compensation.

156. 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 extended from the compensation of such assessor or com-
missioner; and to enable the auditor to make an examination
of such lists, the assessor or commissioner shall return to him,
with his return of licenses, all interrogatories which may have
been propounded by him under the direction of said auditor
and answered.

To whoin tax is to be paid.

157. The tax on every license issued under this act shall,
unless 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 thei hands for collection.

Duty of assessors and commissioners to attend at the March
and April sessions of their courts ; when licenses expire.

158. 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 county
or corporation courts in March and April, at the courthouse, to
issue certificates of license provided for in the one hundred
and forty-sixth section of this act. All licenses shall expire on
the thirtieth day of April, except licenses to theatres, public
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 and panoramas 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 pre-
ceding 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 pro-
vided; but there shall be no abatement from the tax on the fol-
lowing 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. Onattorneys at law, physicians, surgeons and dentists.

Fourth. To manufacture ardent spirits or malt liquors.

Fifth. Canvassing counties to purchase matters of subsistence.

Sixth. Pedlers.

Seventh. Sample merchants.

Eighth. Sale of patent rights.

Ninth. Public rooms for exhibitions.

Tenth. Daguerreian artists.

Eleventh. Foreign insurance companics.

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

159. 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. If the said collector shall be unable to find
sufficient 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, or until he enter into bond, with sufficient security, in a
penalty at least double the amount of the taxes so assessed,
conditioned for his appearance before the circuit or county
court of his county or 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 ren-
der Judgment upon such bond for the fine nnposed and the
taxes which may be assessed.

When list of licenses to be returned to auditor.

160. Every three months—to wit, the first day of May, Au-
eust, November and February, of each year—the assessor or
commissioner shall return, on oath, to the auditor of public
accounts, and to the clerk of the court of the county or corpo-
ration, a fair classified list of all licenses and certiticates for
obtaining the same, granted by him within the last preceding
three months, embracing all such licenses and certificates as
were not contained in any preceding report; and if no licenses
were issued, he shall report the fact, on oath, at the time afore-
said. In each class of licenses, the names of the persons h-
censed 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 com-
pany to whom granted; the amount of tax mentioned in the
certificate to obtain the license; to whom such certificate was
delivered ; and if delivered to the deputy of any county, or
city or town treasurer, shall state also the name of his princi-
pal, and shall also show the data on which his calculation of
the tax was made. It shall be the duty of the auditor of pub-
lic 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 re-
port according to such forms. Any assessor or commissioner
failing to make such report at the times specitied, shall forfeit
not less than one hundred dollars nor more than five hundred
dollars, and, unless a reasonable excuse is given, shall forfeit
all compensation to be received from the treasury.

License returns evidence.

161. Any list of licenses, or certificates for obtaining the same,
signed or sworn to by an assessor or commissioner issuing the
same, or if he be dead, by his personal representative, w herein
the amount of tax is stated, and to whom the certificate for
obtaining the license was delivered, shall be evidence to charge
the collecting officer with the amount of such tax.

License a personal privilege.

162. Every license shall be held to confer a a personal privilege
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.
163. 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
sixteenth 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 m 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 court.

164. Upon the motion of the attorney for the commonwealth
for the county, city or town, or of any other person, after ten
days’ notice 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 certifi-
eate upon which said license was granted may revoke the said
license. When the license of any person is revoked, as afore-
said, 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.

165. 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 h-
cense was granted, and wishes his license altered accordingly,
the assessor or commissioner may make such alteration, except
that when the license is for the sale of ardent spirits such 11-
censes shall only be changed by the court which granted the
certiticate. ) .

Separate violations of lai.

166. If the law annexes a penalty for each or every violation
of its provisions, or for each separate offence, it shall be lawful
to hold that each day's continuance in the exercise of any busi-
ness, employment or profession, for which a license 1s required,
eonstitutes a separate offence.

County, or etty or town treasurer not to receive tares tn certain
CUSES.

167. No county, or city, or town treasurer shall receive, from
any person, a 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.
168. 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 May, and before the first day of August follow-
ing, shall be accounted for and paid on or before the thirtieth
day of the said month of August; and the taxes assessed on or
after the first day of August, and before the first day of No-
vember following, shall be accounted for and paid on or before
the thirtieth day of the said month of November; and the
taxes assessed on or after the first day of November, and be-
fore the first day of February following, shall be accounted
for and paid on or before the last day of the said month of
February; and the taxes assessed on or after the first day of
February, and.before the first day of May following, shall be
accounted for and paid on or before the thirtieth day of the
said month of May—save as follows: a county, or city, or town
treasurer, the court-house of whose county or corporation is
more than thirty miles from the seat of government, shall be
allowed, in addition, three days after the said thirtieth day of
August and November, the last day of February, and the
thirtieth day of May, for every thirty miles distant therefrom.

Delinquents» how returned.

169. When the proper collecting officer is unable to find
property out of which to make the taxes imposed upon persons
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 inability to
do it. ;

Lhe treasurer's return of licenses.

170. The county, or city, or town treasurer shall be fur-
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.

171. 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.

172. 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 per-
son obtaining the certificate or transfer, as the case may be;
and where the person, firm or company applies for a certificate,
the same may be withheld until the fees are paid. The as-
sessor or commissioner shall, for the 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.

173. Every treasurer shall note and keep a memorandum of
every omission or violation of duty of every assessor or com-
missioner of the revenue which he discovers; and shall report
in writing, on oath, to the commonwealth’s attorney, and to the
auditor of public accounts, all such omissions and violations
of duty. If none be discovered by him, he shall, in like man-
ner, make report thereof. For a failure to make such report,
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 accounts.

Redress against erroneous assessment.

174. Any person assessed with a license tax, aggrieved thereby,
may, within two years after such assessment, apply for relief tothe
courtin which the assessor or commissioner gave bond and qualt-
fied. The attorney for the commonwealth shall defend the ap-
plication; 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 asa witness touching the ap-
plication and the facts proved be certified.

175. If the court be satisfied that the applicant is errone-
ously 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
to him. If, however, the court shall, upon hearing the case, be
of opinion that the assessment was not excessive, but contra-
riwise, that it was.too low, it shall order that the applicant be
reassessed with the proper amount, and shall furnish the audi-
tor of public accounts with the new assessment.

176. An order of exoneration made as provided in the pre-
ceding section, delivered to the collector, shall restrain him
from collecting so much as is thus erroneously charged; or if
the 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 sufficient voucher to entitle the officer to a
credit for so much in his settlement with the auditor of public
accounts.

177. If what so erroneously charged has been paid into the
treasury, the order of court shall entitle the claimant to a war-
rant on the treasury for the amount thereof: provided, appli-
cation for the same be made to the auditor of pubhie accounts
within one year after the date of such order.

178. 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 commissioner with
the necessary information, the court shall refuse relief.

Appeal or supersedeas authorized.

179. 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 super-
sedeas or appeal to the circuit court of the county or corpora-
tion having jurisdiction over the county or corporation i 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 evidence as
either party may offer, shall correct, affirm or reverse the order
of exoneration, and shall make such order thereupon for the col-
lection of the taxes or otherwise, as such 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.
180. 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 shall in 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.

181. 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.

182. 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 cor-
poration court or in the circuit court of the county or corpora-
tion. 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 of any of
the laws and prohibitions contained in this act. In the action
of debt, bail shall be required asa matter of right; and if
deemed necessary, an attachment may issue without the affidavit
and bond required in other cases, either before the institution of
a suit or during the pendency of thesame. 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 arrested and in custody for
want of bail, he may, at the time of the arrest, or any time be-
fore a judgment be rendered in the action, give bond with sufii-
cient security, in a penalty equal to the penalty sued for, to the
officer making the arrest, or to the clerk of the cowrt wherein
the action was instituted. Such bond shall be payable to the
commonwealth, and shall be conditioned 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 clerk in the papers of said
action.
Presentinent, indictment or information.

183. Upon any presentment made, indictment found or in-
formation filed in a prosecution under the license or other reve-
nue 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 for any violations of the revenue
laws, the attorney for the commonwealth shall be entitled to a
fee of ten dollars to be taxed in the bill of costs. No attorney
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, certify 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 compensation
for their services. Two years shall be allowed to institute any
criminal prosecution for a violation of the license or other reve-
nue laws of this state.

184. All acts and parts of acts inconsistent with this act aro
hereby repealed.

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