Chap. 206.—An ACT prescribing General Provisions in relation to
Commissioners of the Revenue and the Assessment of Taxes on Per-
sons, Property, Income, Licenses, &c.

Approved March 16, 1874.

Number of commissioners, dc.

1. Be it enacted by the general assembly of Virginia,
That there shall be four commissioners of the revenue for
each of the counties of Bedford, Franklin, and Pittsylvania;
three for each of the counties of Fauquier, Grayson, Hali-
fax, Hanover, Patrick, Shenandoah, Smyth, Tazewell, and
Lee; two tor cach of the counties of Accomack, Albemarle,
Amherst, Bath, Botetourt, Brunswick, Buchanan, Bucking-
ham, Campbell, Caroline, Carroll, Charlotte, Chesterfield,
Culpeper, Cumberland, Dinwiddie, Fairfax, Floyd, Frederick,
Giles, Henrico, Henry, Louisa, Lunenburg, Madison, Meck-
lenburg, Montgomery, Nansemond, Nelson, Norfolk, Orange,
Prince William, Russell, Scott, Southampton, Spotsylvania,
Sussex, Washington, Wise, and Wythe; and one for every
other county now existing, or which may be hereafter
created; and one for each city and town now authorized by
law to clect a commissioner of the revenue, which said com-
missioners shall be elected, give bond, and qualify as pre-
scribed by law; and in the counties of Augusta, Loudoun,
Rockbridge, and Rockingham, there shall be one commis-
sioner of the rovenue for each magisterial district, to be
elected by the qualified voters of said counties, respectively,
which said commissioners shall give bond and qualify as pre-
scribed by law. The term of office of the commissioners of
the revenue shall commence on the first day of July next
after their election, and continue for four years from the day
when their term of office, respectively, commenced, unless
sooner removed. Each commissioner shall reside in the dis-
trict for which he was elected, and his removal therefrom
shall vacate his office: provided, that the voters residing
within any corporation, who are hereby authorized to elect
a commissioner of the revenue, for such corporation, shall
not vote for the commissioners of the revenue for the county
within the limits of which such corporation may lie. In
those counties in which there may be more than one com-
missioner, cach shall be for a certain district, the bounds
whereof shall be laid off and described by an order of the
county court, having regard, as far as practicable, to the
boundaries of the magisterial districts within said counties;
and it shall be the duty of the county judge of each of such
counties, in which he holds his court, at the April: term
thereof, in the year eighteen hundred and seventy-five, to
provide for said districts. Said court may, annually, at the,
April term, in any year, make any change in said districts
which to it shall seem proper.
Qualifications and bonds of commissioners of the revenue.

2. Every person elected commissioner, shall, before enter-
ing 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 the penalty of
three thousand dollars, conditioned for the faithful perform-
ance 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 i in vacation,
shall be entered of record in such court. If any commis-
sioner shall fail to take such oaths, and give such bond, on
or before the first day of July, next after his election, his
office shall be deemed vacant, and it shall be the duty of the
court of the county or corporation to declare the vacancy
and fill the saine. And every commissioner so appointed,
shall continue to discharge the duties of the office until his
successor shall be elected, and shall bave qualified. The
qualification, unless to fill a vacancy of part of the term of
his predecessor, shall not be construed to invest such com-
missioner with authority to act as such, before the time ap-
pointed for him to enter upon the discharge of the duties of
his office. If appointed to fill such a vacancy, the commis-
‘sioner shall qualify within thirty days after the day of his
appointment.

3. Wherever the word “assessor” occurs in any provisions
of the said act, approved April thirtieth, eighteen hundred
and seventy-four, it shall be read and construed to mean
“commissioner of the revenue,” and the word “township,”
wherever it occurs, shall be ‘read and construed to meab
“district.”

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 coart,
showing the qualification of such commissioner, and acknow-
ledgment of said bond, to the auditor of public accounts. If
any clerk shall fail to perform this duty, a fine shall be im-
posed on him, of not, less than fifty dollars nor mors than
‘one hundred dollars, and a like fine of not less than fifty dol-
lars por more than one hundred dollars for each period of
ten days, thereafter, that he shall fail to make such return.

Commissioners’ jurisdiction.

6. The jurisdiction, powers, and duties of commissioners
‘shall not extend beyond the bounds of their respective dis-.
tricts, cities or towns, except to grant license to exercise a
privilege which is not local, and which may be exercised in
or out of such districts, cities or towns, according to existing
laws.

Assistant commissioners.

6. A commirsioner 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
B person (approved by the court) to assist him. Such assis-
tant, after qualifying in the manner provided by law, may
discharge any of the duties of commissioner, but the prin-
cipal and his sureties shall be liable for the faithful perform-
ance of such duties. |

Communications from auditor to commissioners, and the courts.

7. It shall be the duty of the auditor of public accounts to
prepare and forward to the commissioners of the revenue
the requisite number of printed forms of the Jand and pro-
perty books; and he shall also, by letter or printed circular,
give such instructions to said commissioners, in respect to
their duties, as to him shall seem judicious. If any commis-
sioner shall refuse to obey the auditor’s instructions, he shall
forfeit a sum of 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 commissioners,
and from one commissioner to another, on the business of
his office, shall be defrayed out of the treasury.

8: The auditor of public accounts shall communicate any
instances of the misconduct or neglect of any commissioner,
or any evidence of his incapacity, furnished by anything in
his office, or otherwise, in a letter to the clerk of the court
of the county or corporation wherein such commissioner was
elected, which letter the clerk shall lay before the court at
the first term after it is received.

Power to remove and fill the vacancy.

9. Upon any complaint being made of a commissioner, by
such letter, or otherwise, or whenever the court is satisfied
that there has been neglect of duty, or that a commissioner
is incapable of performing the duties of his office with effi-
ciency, it may order a summons to issue requiring the com-
missioner to appear before the court at the next term. And
after such summons shall have been served on the commis-
sioner, in the manner prescribed in the first section of chap-
ter one hundred and sixty-three of the Code of Virginia of
eighteen hundred and seventy-three, for at least tén 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.
10. ‘The commissioner shall apply for the official books an:
papers which his predecessor had, to the person in possessio!
thereof, who shall deliver the same on such application, anx
with the proper receipt. Such person failing or refusing t
deliver such books and papers, when application shall be
made for them, as aforesaid, shall forfeit one hundred dollars

11. The auditor, upon being informed that any such officia
books or papers cannot be obtained, may authorize the com
missioner to procure substitutes therefor. Any clerk fur
nishing the same may be paid therefor such fees, out of the
treasury, as he might, by law, charge an individual for simi.
Jar services.

Duties, compensation, and liabilities of commissioners of th:
revenue for cities and towns.

12. The duties, compensation, and liabilities of* commis-
sioners of the revenue for cities and towns, shall be the same
as are defined and prescribed, by this act, for commissioners
of the revenue for counties, so far as the same may be appli-
cable to said cities and towns, and not inconsistent with the
constitution of this state and the laws thereof.

When a commissioner shall commence his assessment.

13. The commissioner for each district in the several coun-
ties of this commonwealth, and the commissioner of the
revenue for each city or town, shall commence, annually, on
the first day of February, or at such time as the auditor
shall designate, and proceed without delay to ascertain all
the real estate in his district, city or town, and the person
to whom the same is chargeable with taxes on that day.

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
and levies imposed thereon. The value of lands and lots, as
ascertained in pursuance of all acts of the general -assembly
now in force, or which may bereafter be passed, providing
for the reassessment of the lands throughout the common-
wealth, and the ascertained value of new grants which may
hereafter be entered and assessed, shall be permanent, and
shall not be changed, except Lo allow the addition of the
value of improvements, or a total or partial deduction of the
value of such improvements.
15. All real estate and buildings used as churches, or for
livine worship; public burying-grounds appropriated and
10t for sale; real estate belonging to any county, city or
own; to freo schools; to the University of Virginia; to the
Virginia Military Institute ; to incorporated colleges and
academies; to.seminaries and other institutions devoted to
purposes of education; 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 Association ;
real estate owned by masonic, odd-fellow, and other like
benevolent associations, where the proceeds arising from
said property 18 dev oted exclusively to charitable or school
purposes; real estate belonging exclusively to the common-
wealth ; and all such estate used exclusively for the safe-
keeping of fire-engines, and for the meo'ing of fire com-
panies, if owned by a fire company, or by a city or town,
shall be exempt from taxation: provided, however, that
nothing herein contained shall be construed to exempt from
taxation any lot or building partially or wholly used for any
private purpose, or for profit.

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

16. Each commissioner, before making out his land book
(and when he takes the list of taxable personal property),
shall carry with him the last land book that may be had,
and the entry of lands charged to any person resident, or
having an agent, within his township, city or town, shall be
shown to such person, or his agent, who shall be required to
state, on oath, whether the same be correctly entered;
whether any part thereof ought to ke transferred to any
other person, and, if so, to whom, and the nature of the evi-
dence to authorize such transfer; also, to state whether any
other land within the township, city or town, ought to be
charged to such resident or non-resident, and to describe the
game, as well as to give a description of any of the lands
charged to such resident or non-resident, which may not be
correctly entered. And the commissioner, upon obtaining
such 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 hig land book ,»ccordingly. Any
such resident or agent failing to comply with such requisi-
tion, shall forfeit fifty dollars. Any commissioner failing to
comply with this section shall forfeit one hundred dollars.

Lists furnished “by clerks and register of land office to ‘commis-
sioner.

17. Ihe clerk of the court of every county or 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 payment of debts), which may have been ad.
mitted to record in the clerk’s office of such court, withing
year ending on the thirty-first day of December preceding,
which list shall state the date of the deed, when admitted
to record, the names of grantors and grantees, the quantity
of land conveyed, the specified value thereof, and a descrip-
tion of the same.

18. The clerk of every circuit, county, and corporation
court shail make out a list of all judgments and decrees fcr
the partition or recovery of lands which may have been
rendered, and of all lands absolutely devised by wiils, 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 containing the devise, when ad-
mitted to record, the names of the devisor and devisee, and
a description of the land devised.

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

20. If any estate of a decedent shall, under his will or by
descent, pass to any person other than his lineal descendants,
or to his father, mother, husband, wife or sister, or to or for
their use, the clerk of the ¢ourt in which the will is recorded,
and the clerk of the court of the county or corporation in
which such estate is situate, or in which the persons, or any
of them, taking the same, reside, upon ascertaining the fact,
shall report the same to proper commissioner of the revenue.
On such estate the 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 abstractshall 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
prants issued for lands therein from his office within the
year ending the thirty-first day of December preceding. The
register shall direct every such abstract, other than that for |
the auditor, to the commissioner of the revenue for tbe pro-
per county or corporation; and where, in any county, there
are more commissioners than one, the register shall direct a

-Opy of the abstract for such county to the clerk of the
> unty court for each commissioner therein. Thesame shall
>e@ directed to the proper courthouse, and mailed within one
¥2 Onth after the expiration of the said year; and the register
sIna!! pay the postage, and receive. credit therefor, in his set-
| Lement 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 commissioner shall make out his Jand book in such’
a form as the auditor of public accounts may prescribe. And’
the auditor sball 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 district, 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 tablé of tracts of land, the commissioner shall °
enter each tract separately, and set forth in as many sepa- ,
rate columns as may be necessary, the name of the person
who, by himself, or his tenant, has the freehold In possession,
his place of residence, the nature of his estate, whether in
fee or for life, the number of acres in the tract, the name of
the tract, if it has a name, and a description of it with refe-
rence to contiguous tracts, or to the water courses, moun-
tains, or other places on or near which it lies, the distance
and bearing from the courthouse, the value of the land per
acre, including buildings, the value of the lands and build-
ings, 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 al-
teration made, showing why, and upon what authority it was
made.

W hat is to be shown in table of town lots.

25. In the table of town lots he shall enter separately each °
lot, and shall set forth in as many separate columns as may |
be necessary, the name of the person, fiis residence and
estate, asin the table of tracts of land. The commissioner
shall set forth in other columns the number of each lot in
the town, with the name of the town, if not previously
placed in the caption or heading of the table, a description,
where the person does not own the whole lot, of the part
which he owns, the value of the buildings on the lot, the
value of the lot including buildings, the amount of tax at
the legal rate, and like notice of the source of the title, and
explanation of alterations asin the table of tracts of land.
W hat changes in commissioner's land book shall be made.

*26. Such changes as may happen within the district, city
or town of any commissioner, shall be noted by him in his
land book, and for each failure to make explanatory notes of
such changes, and showing why and upon what authority
such change was made, the commissioner shall forfeit 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 district, 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 re-
ceived by him, he shall for such failure forfeit twenty dollars
to the commonwealth, and a like sum to the grantee, which
shall be recoverable in a separate proceeding.

28. When real estate is sold for taxes to individuals, or is
purchased for the commonwealth at a gale for taxes, the
commissioner shall note on his land book the number of
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 obtains a deed therefor, or until the
owner shall redeem the same from the commonwealth. The
owner shall not be permitted to redeem the said land until
he shall produce evidence to the auditor that he has paid all
the taxes due thereon which have accrued subsequent to
said sale; and when real estate has been sold as aforesaid,
and the present owner claims that there is error in the
return of such lands as delinquent, and the sale thereof
which has not been or could not be corrected under the
twenty-fifth section of chapter three hundred and ninety-one
of the Acts of the General Assembly of eighteen hundred
and seventy-two and seventy-three, it shall be lawful for said
claimant or owner to file bis petition before the county court
of his couuty, in which shall be set out the errors which he
desires to be corrected; and if it appear to said court from
proper evidence adduced before it, that the taxes due upon
said real estate for the year or years for which said estate
had been so returned delinquent were paid at the time,
either by the petitioner, or those from whom he derived
title, and that the taxes subsequently accruing thereon, have
all been regularly paid, it shall be lawful for said county
court to make such order as may be right in the premises,
to protect alike the interests of the state and the rights of
the owner thereof; but when at said sale, a person other
than the commonwealth become the purchaser thereof, said
purchaser shall have notice of the filing of said petition, and
unless the present owner shall have paid to the purchaser
the amount.of purchase money, with interest thereon in tho
time required by law, no order shall be made affecting the
rights @f said purchaser unless it appear that the taxes had
been actually paid for the year or years for which he suv
purchased it. The county treasurer, commissioner of the
revenue, and attorney for the commonwealth shall dave
notice of the filing of said petition, and no order made by
the county court shall have any validity, unless it appear in
said order that the commonwealth’s attorney appeared and
defended the interests of the state. The county judge shall
certify an order made under this section to the auditor of
public accounts.

29. The lands appearing on the lists or statements men-
tioned in the seventeenth, eighteenth and twenty-first sec-
tions 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 commissioner amongst
the several parcels, having regard to the value of each par-
cel compared with that of the whole tract‘or lot, and the tax
upon the whole shall be apportioned accordingly amongst the
owners of the different parcels. If any person interested
Shall be dissatisfied with such apportionment, he may apply
to the commissioner to make a reassessment, and the com-
Inissioner shall make the same according to the best of his
skill and judgment. Any person feeling himself aggrieved
by any such reaSsessment, may apply to the court of the
county or corporation to review the commissioner’s decision,
which court may affirm the same or order it to be corrected.
Ten days’ notice shall be given, in writing, to the parties in
interest, or such of them as may be in the county or corpo-
ration, before the commissioner shall proceed to make such
reassessment, or before such application shall be made to the
court to review the 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 in
fee simple by another, the commissioner shall determine the
relative value of each, and shall assess the respective owners
with the value of their respective interests; but if minerals,
mineral water or oil are being mined or worked, they shall
not be assessed with taxes under the provisions of this sec-
tion. If the surface and minerals, mineral water or oil be
owned by the same person, and the minerals, mineral water
or oil are being mined and worked, the commissioner shall
ascertain the value of the land, exclusive of the minerals,
mineral water or oil, by reference to the assessed value of
contiguous lands for agricultural purposes, and assess the
same at such ascertained value. The commissioner shall
make the assessment under the provisions of jhe acts referred
to in section fourteen of this act, providing for the reassess-
ment of lands throughout the commonwealth.
32. Every commissioner, in making out his land book,
shall correct any mistake made in any entry therein., But
land which has been correctly charged to one person shall
not afterwards be charged to another without evidence of
record that such charge is proper, except in cases arising
under the provisions of the next, succeeding section. -

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

34. If land lying in one district, city or town, be errone-
ously assessed in another, the commissioner on whose book
it is erroneously assessed, shall certify the owner’s name, and
the quantity, description and value of thé’ land, to the pro-
per commissioner, who shall enter the same on his book and
charge the tax thereon, and the commissioner on whose book
it was erroneously entered, shall strike the same therefrom
upon being advired of the entry thereof by the proper com-
missioner.

35. Tracts of land containing more tham two thousand
acres lying partly in a district of one county and partly in
that of another, shail have the quantity lying in each county
estimated by the commissioner of said district, and the quan-
tity estimated as lying in each of said districts, shall be en-
tered by the commissioner of each of such districts respec-
tively: provided, that all tracts of land containing two thou-
sand acres or less, lying partly in a district of one county
and partly in another county, shall be entered by the com-
missioner of the district 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 commissioner 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 district, and partly in one or
more districte of the same county, shall bo entered by the
commissioner of the district in which the greater part lies.
When new buildings and endlosures, other than farm fences,
are erected, of the value of one hundred dollars or more,
upon that part of the land lying in the district or districts
in which it is not assessed, the commissioner on whose book
it is eptered sball assess and add the value of such buildings
and enclosures as in other cases.

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

38. When the commissioner shall ascertain that there is
any patented land in his district 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 reassessment of the value thereof, he shall proceed to
make such assessment to the best of his judgment by refer-
ence to the assessed value of ccntiguous lands similarly
situated ; and shdtl charge on the land which he so enters,
taxes at the rate imposed by law, for each year in which the
Jand 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, thon from the
date of the patent, together with the lawful interest on each
year’s tax. Any commissioner failing to make 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 Alle-

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

How old and new buildings assessed.

40. The commissioner, before making out his land book,
sball assess the value of any building and enclosure rot there-
tofore assessed, whether old or new, found to be of the value
of one hundred dollars and upwards. The value thereof shall
be added to the value at which the land was before charged.

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 encreased in valuc to one hundred dollars or up-
wards, by repairs or additions thercto, shall be assessed in
the same manner as if they were new.

43. When, from natural decay, or other causes, any build-
ing and enclosure, as aforesaid, which may have been as-
sessed, shall be either wholly destroyed or decreased in value
below one hundred dollars, the commissioner shall deduct
from the charge against the owner, the value at which sach
building and enclosure may have been assessed; and if the
value of the building has been impaired by violence to an ex-
tent of one hundred dollars or upwards, the commiasioner
shall assess the said building in its present condition, and
reduce the charge for the same to the amount so assessed.

How machinery in manufacturing and other mills charged.

44, The 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 ag-
gregate value thereof, as improvements on real estate, in the
same manner and to the same effect as in the case of build-
ings and enclosures added to real estate, under the provisions
of this act: provided, however, that if the machinery afore-
said 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 asthe property of the
person owning the mineral title. For any failure, on the
part of the commissioner, to comply with this or any of the
four next preceding sections, he shall forfeit fifty dollars for
each failure. .

Commissioner's oath to land book.

45. The commissioner, after completing his land book,
shall make three copies thereof. Atthe foot of each copy he
shall make and subscribe an oath to the following effect: “I,
A. B., commissioner of the revenue, district number , for
the county (or corporation) of . , do-swear, that in mak-
ing out the original book, of which the foregoing is a correct
copy, I have, to the best of my knowledge and ability, pur-
sued the laws prescribing the duties of commissioner of the
revenue, and that I have faithfully discharged the duties re-
quired 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. So help me God. 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 coanty (or corporation) of , on the
day of 7

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 monoys and
credits of persons residing therein, whether such moneys and |
credits, as distinguished trom other personal estate and as de- |
fined in this act, be in or out of this commonwealth (except

3uch personal estate, moneys and credits as are expressly ex-

empted by law, or are otherwise taxed by this act), shall be

entered on the commissioner’s personal property book, and

be subject to equal and uniform taxation.

W hat personal property is exempt from 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 propertv belonging exclusively
to the commonwealth; all books, apparatus, and furniture
belonging to incorporated colleges and academies, und to
free schools and theological -seminaries, and used for college
or school purposes, or belonging to public libraries, and all
libraries 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 Virginia Military Institute;
to the institution for the education of the deaf and dumb
and the blind, and to the lunatic asylums; all personal pro-
perty belonging to churches, religious societies, or to or-
phan asylums or other charitable institutions, or held by a
county or corporation for the use of the poor, and all fire-
engines or other implements for the extinguishment of fire.

Construction of the revenue laws.

48. In the construction of the laws for the assessment and
collection of taxes, the rules of decision prescribed in the
fifteenth chapter of the Code of Virginia of eighteen hun-
dred and seventy-three, shall be observed, unless such con-
struction would be inconsistent with the manifest intent of
the legislature; and in addition to the rules of construction
therein prescribed, the word “moneys” shall be construed
to mean not only gold, silver, and copper coins, but bullion
and all notes used as acurrency. The word “credits” shall
be construed to mean all solvent debts claims or demands
owing or coming to any person, whether the evidence of
such debts, claims or demands be in writing or not, and shall
be construed to embrace all moneys and credits constituting
capital employed in business out of this state, by himself,
his agent, or other person for him.

When commissioners begin to assess property.

49. Each commissioner shall begin annually on the first
day of February, unless otherwise directed by the auditor,
and proceed without delay to ascertain all the persons and
property on that day, or which may be found in his district,
‘city or town, subject to taxation prior to the time he sball
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 cate of beginning, upon the capital used
or intended to be used by him in carrying on such trade or
business, the same to be ascertained as hereinafter provided,
‘and the tax thereon shall bear such proportion to the whole
annual tax as the space of time between the assessment at
the same and the first day of February bears to a full year:
and provided further, that the money invested in said busi-
ness shall not bo twice taxed as capital for the same year in
the same county. It shall be his duty to call on every per-
son in his district, city or town, to furnish a list of such
property, money, credits or other subject of taxation as
required by law, and the value thereof. Upon neglect or
refusal to give such list, the commissioner, in order to obtain
the same, may apply to any officer of this state, cr to any
officer or ogent of a company or firm, or to any person
having knowledge thereof, or interested therein, to furnish
any information such a person may have relating thereto.
It shall be the duty of the commissioner, in all cases, to ad-
minister au oath to any such person to make true answers
to such questions 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 this act.
A 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 same; when and how.

50. The commissioner shall ascertain and assess for taxa-
tion all male persons of full age and sound mind residing in
his district, 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 taxa-
tion in his district, 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 be has no guardian.
it shall be listed by and taxed to his father, if any he has; it
he has no father, then it shall be listed by and taxed to his
mother, if any he has; und if he has neither guardian, father.
nor mother, it shall be listed by and taxed to the person in
possession. If the property is the separate property of a
married woman, it shall be listed by and taxed to ber trus-
tee, if any she have; and if she have no trustee, it shall be
listed by and taxed to herself. Ifthe property be the estate
of a deceased person, it shall be listed by tho personal repre-
sentative or person in possession, and taxed to the estate of
such deceased person. If the property be owned by an idiot
or lunatic, it shall be listed by and taxed to his committee,
f any; it none has been appointed, then such property shall
e listed by and taxed to the person in possession. If the
property is held in trust for the benefit of another, it shall
ye listed by and taxed to the trustee, unless the owner thereof
sas listed the same in his own name. If the property belong
o a company or firm, it shall be listed by and taxed to the
-ompany or firm. If the property belong to a corporation,
which property is not otherwise taxed, it shall be listed and
axed to the corporation by the principal accounting officer,
ind at the principal place of business of such corporation;
put if not so listed, it shall be listed and taxed in the place
where the property is. If the property consist of money,
20nds, or other evidences of debt, under the control or in the
yossession of a receiver or commissioner, it shall be listed
oy and taxed to such receiver or commissioner, and the
slerks of each court shall furnish the commissioner of the
revenue with all bonds and funds held by the coinmissioners
under the authority of the court. If the property consist of
money or other thing deposited to the credit of any suit, and
pot in the hunds of a receiver, it shall be listed by and taxed
to the clerk of the court in which tbe suit is, and such clerk
may, upon the order of his court, made in term time or vaca-
tion, withdraw from such deposit the amount of such tax.
If the property consists of money, bonds, stocks, or other
evidences of public or private debts, in any county other
than that of bis residence, or state other than Virginia, it
shall be listed by and taxed to the owner thereof. If pro-
perty 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 thereot.

51. In all cases property subject to levy or distress for
taxes shall be liable to levy or distress in the bands of any
person for the taxesthereon. If any person subject to taxa-
tion on personal property, and who is required to list the
same, shall fail or refuse, upon application, to make such list,
and to take an oath to the truth and fairness of such list, he
shall forfeit not less than thirty dollars nor more than one
thousand 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 commissioner resort to
other evidence to make the assessment, and such person 80
assessed be aggrieved hy an erroneous entry, be shall not,
after such failure or refusal, and the assessment made by
reason thereof, be exonerated from such erroneous assess-
ment by order of court.

82. ‘Ihe commissioner shall make a particular report on
oath to the court of his county or corporation, of all his pro-
perty subject to taxes, showing the whole amount chargeable
to him thergfor. He shall enter the same on his books, with
taxes charged thereon, in like manner as to any other per-
son. For failing to perform any duty required by this sec-
tion, he shall forfeit one hundred dollars.
When forms shall be furnished to tax-payers.

53. The commissioner shall furnish, or cause to be fuar-
nished to each person, forms or lists for valuations, and sach
person shall, within ten days thereafter, make out and
deliver to the commissioner, or deposit with the clerk of
the county or corporation court, statements of all personal
estate, moneys, contracts, and credits, which such person is
required by this act to list, and of all subjects and persons
on account of which he is chargeable with taxes. The num-
ber of forms deemed necessary for each commissioner shall
be furnished by the auditor of public accounts to such com-
missioner. The persun who receives such form shall annex,
in pursuance thereof, valuations of the property required to
be listed, and shall take and subscribe an oath, to be ap-
pended to such statement, to the following effect, viz.: “I
do solemnly swear (or affirm) that, to the best of my know-
ledge and belief, the annexed statements contain accurate,
full, and complete lists of all personal estate, money, credits,
and capital, whether the same are in or out of the state,
which I am required to list, and of all subjects and persons
on account of which I am chargeable with taxes, and that,
in my opinion, the valuations of property listed are not
below the fair cash value thereof. So help me God.” The
auditor shall furnish to the commissioner the blank list of
taxables, with the required oath printed on the back, which
said oath shall be taken before the commissioner, or some
Other person authorized to administor 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. The lists so taken shall be delivered
to the commissioner, filed with the clerk of the county or
corporation court, who shall examine the books to ascertain.
that they are so filed.

54. Such oath may be administered by the commissioner,
or any other officer authorized by law to administer an
oath; and if any person be absent from his residence at the
time the commissioner calls (and there be no person on the
premises authorized to act for such person), the commis-
sioner 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 euch person proper
forms, to enable him to make out the statements aforesaid,
with the valuations of property annexed, verified by affi-
davit as hereinbefore required, and deliver the same to the
commissioner, or deposit them with the clerk of the county
or corporation court, as required by the preceding section.

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

Penalties for failing to comply with this act.

56. If any person shall refuse to exhibit to the commis-
sioner 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. No commissioner shall re-
ceive any list as a sufficient return of personal property
unless the same be sworn to according to law, under a
penalty of five hundred dollars and removal from office.

Commissioner's personal property book; how made out; what to
contain.

57. From the list of persons and personal property, ascer-
tained as aforesaid, the commissioner shall make a book. It
shall be in the form prescribed by the auditor of public ac-
counts, and it shall be so arranged that the commissioner
may set forth, in as many separate columns as may be neces-
sary to show the persons chargeable with taxes, alphabeti-
cally arranged, and, opposite thereto, the residence of each
tax-payer, the several subjects of taxation, and the values of
of each; and in a separate column, opposite to the name of
the person chargeable with taxes as aforesaid, shall show
the agyregate amount of tuxes on all the subjects with which
he has been listed. -

False lists; penalty and proceedings.

58. If any person shall, knowingly, ronder a false list of
personal property, choses in action, moneys, credit, capital,
income, salary or other subject of taxation, as described in
the several laws of this stato, 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 officer 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 the specified subjects of taxation,
and asking the court to summon the person or persons giving
the list to answer the petition. Upon the summons being
duly executed according to law, the court shall empanel a
jury to try the allegations of the petition; and if a verdict
be rendered establishing a false list, the court shall render
judgment against 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, more-
over, direct the treasurer of the county, 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 said treasurer of five per centum upon the
amount thereof; and it shall be the duty of said treasurer,
within twenty days from the sale, to pay the taxes so col-
lected into the treasury of the state, and to pay the costs to
the persons respectively entitled thereto; and any common-
wealth’s attorney failing to perform the duties required of
him by this section, shall be fined in a penalty not exceeding
one hundred dollars.

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

59. The commissioner shall add up the columns of figures
on each page, 80 as to show at the bottom of each the total
aggregate of each column, and number of persons and arti-
cles subject to taxation, with the amount of the public tax
due on everything contained if 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 suab-
jects of taxation within his district, city or town, and the
entire amount of revenue arising therefrom.

Deductions for failure to extend proper tax.

60. If the 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 extended
from the compensation of the commissioner.

Books for former years; how made.

61. In any case in which, in consequence of there being no
commissioner of the revenue for the year next preceding, or
from any other cause, no book was made out of the land tax,
or the tax on personal property for that year, the commis-
sioner of the revenue of such county, city or town, as com-
posed the district of said commissioner, shall proceed to make
out books for the year, according to the rate of tax which
then existed, as well as books for thecurrent year. The like
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 collected and accounted
for in like manner.
62. If the commissioner shall ascertain that any person,
yr any real or personal property, or income, or salary, has
10t been assessed for taxation for the year eighteen hundred
1nd sixty-five, or any subsequent year, or that the same has
yeen assessed at less than the law required for that year, or
‘bat the taxes thereon for any cause have not been realized,
t shall be the duty of the commissioner to list the same, and
assess the taxes thereon at the rate prescribed for that year,
.dding thereto interest at the rate of six per centum per
annum. Where the same was omitted by no fault of the per-
ion charged with the taxes, no interest shall be charged.

Penalties on assessors or commissioners.

63. If any commissioner shall, knowingly, make a false or
prroneous entry on any of his books, he shall, for every such
offence, forfeit two hundred dollars. |

Commissioner's oath to property book.

64. [he commissioner, after completing his personal pro-
perty book, shall make three copies thereof. At the foot of
each copy he shall make and subscribe an oath to the follow-
ing effect: “I, A. B., commissioner of the revenue for the
district 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 know-
ledge and ability, pursued the laws prescribing the duties of
a@ commissioner of the revenue; that in every case the list of
each person was rendered on oath, except those noted by me
as having failed or refused to take an oath or affirmation.
Given under my hand this day of . Sworn to be-
fore me, a justice of the peace (or other person authorized
to administer oaths), for the county (or corporation) of
op the day of -

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

66. One copy of each book shall be delivered by the com-
missioner to the clerk of the county or corporation court of
his county or corporation, to be filed and preserved by such
clerk, free for the inspection ot 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.

67. One copy of each book shall be delivered by the com-
missioner to the county, city or town treasurer, which shall
be his guide and authority for collecting the taxes therein
charged. The commissioner of the revenue for each district

b]
shall, in addition to the three copies above required, make
an additional copy of each book and deliver the same to the
clerk of the county court; and the said assessor shall also
extend upon the copy the county levy and the county and
diatrict school tax required to be furnished to the county
clerk.

68. The other copy of each shall be transmitted to the
auditor of public accounts by the commissioner, with his cer-
tificate, stating that he delivered a duplicate thereof, as to
the state tax, 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 pre-
ceding year, and with the transcripts, abstracts or statements
from the records required to be furnished.. He shall note all
errors and omissions, and transmit a statement to the proper
assessor or commissioner for the succeeding year. This copy
shall be a guide for the auditor in a settlement with the
officer charged with the collection of the taxes. It shall be
admitted as evidence in any proceeding for judgment against
aren officer on account of the taxes with which he is charge-
able. .

69. It shall be the duty of the 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 July, and to furnish to the treasurer and au-
ditor of public accounts their copies by the fifteenth day of
July; 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 ac-
counts by the said fifteenth day of July, he shall pay a fine
of not less than one hundred nor more than five hundred
dollars, and the auditor of public accounts shall not pay to
him his compensation: provided, that the auditor of public
accounts may, for good cause, extend the time for any com-
missioner to deliver said books.

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

Fees of commissioners.

71. Each 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 thirteenth section, one dollar and seven-
ty Ave cents; the parties among whom the land is divided
shall be jointly and severally liable, except where the com-
missioner’s proceedings are confirmed by the court, in which
case the party complaining shall pay the commissioner’s fee,
in addition to the cost incurred in consequence of the appli-
sation to the court; for making an entry transferring lands,
yefore charged to one person, to another, one dollar, which
s-hall be charged to the person to whom the transfer is made,
snd be a compensation for all the tracts in the commis-
sioner’s district, city or town, conveyed by the same deed;
or an entry of land acgording to the thirty-fourth and thir-
“y-seventh sections of this act, one dollar, which shall be
tharged to the person for whom the entry is made.

Fees; how made out and collected.

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

Commissioner's compensation other than fees.

73. Every commissioner shall be entitled to receive in con-
sideration of his services, to be paid on or before the first
day of September, out of the treasury, upon the warrant of
the auditor of public accounts, a commission of two and one-
half per centum on the amount of taxes lawfully assessed
by him on persons, on real and personal property, income
and salaries, within the preceding twelve months. But
when taxes assessed in any district exceed twenty thousand
dollars, the commission allowed on the excess shall be one
and one-half per centum; and when the taxes assessed in
any city or town exceed sixteen thousand dollars, the com-
mission allowed on the excess shall be only one per centum.
The compensation of commissioners for extending county
and school levies shall be determined by the board of super-
visors of each county, and be paid out of the county treasury.

74. The auditor of public accounts shall also pay to the
several commissioners all postage advanced by them in the
transmission of their books, or any correspondence touching
the duties of their office, arid a fee of ten cents for each birth
and death registered and returned by them.

When compensation suspended.

75. The compensation allowed to a commissioner shall not
be paid unless he has punctually performed his duties in re-
ference to listing births and deaths, to the assessment of pro-
perty and licenses, and has made all reports required within
the time prescribed by law, or can show to the satisfaction
of the auditor of public accounts a sufficient reason for his
delay. In every such case the auditor may settle with such
commissioner for his services upon equitable principles.
76. Where, however, any commissioner lists the property
and makes out books for a former year, such compensation
may be allowed him in addition to what he is entitled to for
his services during the current year, as he would have re-
ceived in a former year had he then been appointed and per-
formed the duties of commissioner. .

77. When one 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 an-
other succeeds him, who completes the same, the sum to be
paid for the whole services of the commissioners in that year
shall be apportioned between them according to the services
by them respectively performed. If, however, in consequence
of any failure to deliver up books or papers which the tormer
had, the Jatter has to proceed to take the list of taxable pro-

erty, and do all that he would have to do in case there had
een no previous commissioner for that year, then he shall
receive all the compensation for the said year.

Redress against erroneous assessment.

78. After the commissioner of the reveuue shall have de-
livered a copy of his land book, or the book of personal pro-
perty, to the county, city, or town treasurer, no alteration
shall be made in either by him affecting the taxes of that
year.

79. But any person assessed with taxes, aggrieved by any
entry, in either book, may, within two years after the de-
livery of such book to the treasurer aforesaid, apply for relief
to the court in which the commissioner gave bond and quali-
fied. ‘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 commissioner
making the.assessment, or his successor, was examined as a
witness touching the application, and the facts proved to be
certified..

80. If the court be satisfied that the applicant is erron-
eously charged on such books with any taxes, and that the
erroncous 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 commissioner, on oath, as the law re-
quires, it'may order that the assessment be corrected. If
the assessment exceeds the proper amount, the court may
order that the applicant be exonerated from the payment of
so much as is erroneously charged, if not already paid, and
if paid, that it be refunded to him. If the assessment be
less than the proper amount, the court shall order that the
applicant pay the proper taxes, and shall furnish the auditor
of public accounts with the new assessment.
81. 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 tbe officer to a credit for so much
in his settlement with the auditor of public accounts. —

82. lf what was so erroneously charged has been paid into
the treasury, the order of court shall entitle the claimant to
& warrant on tho treszsury for the amount thereof: provided,
application for the same be made to the auditor of public
accounts within one year after the date of such order.

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

Supersedeas authorized.

84. If, from the statement of facts, or other evidence, the
auditor of public accounts shall be of opinion that the order of
court granting the redress is erroneous, he may advise a su-
persedeas or appeal to the circuit court of the county or cor-
poration having jurisdiction over the county or corporation
in which the order was made. Such appeal or supersedeas
shall be granted as a matter of right, and shall be prosecuted
by the attorney for the commonwealth for such court. The
circuit court, upon the facts stated, and upon such other evi-
dence as either party may offer, shall correct, affirm or re-
verse 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 com-
monwealth about such appeal or supersedeas, unless the
court, in its discretion, shall give judgment for costs against
the commissioner who made the erroneous assessment.

Offences against the reveuue laws; how prosecuted.

85. It shall be the duty of every commissioner of the
revenue to furnish the attorney for the commonwealth for
every county, city or town, ten days prior to the empanel-
ing 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 character of each violation, together with a, list
of the witnesses by whom it is expected to prove the offence,
and also transmit a copy thereof to the auditor of public
accounts. And it shall be the duty of such attorney to
deliver the said lists to the foreman of the grand jury, who
shall treat them as having been delivered specially in charge
to the said jury. The said foreman, after the grand jury 18
discharged, shall return such lists to the clerk of the court,
to be preserved and filed by him in his office. In case no
violation shall have been discovered by said commissioner,
or otherwise come to his knowledge, it shall be the duty of
the commissioner as aforesaid to furnish a statement of the
fact, verified by affidavit to the attorney for the common-
wealth and to the auditor of public accounts as aforesaid.
No commissioner shall draw from the treasury any money
for services rendered by him as such unless and antil he
shall have furnished the statements aforesaid, verified by
affidavit, and otherwise complied with the requirements of
this section. It shall be the duty of the circuit, county, and
corporation courts spevially to charge the grand juries to
enquire into all violations of the revenue laws of this state
by the commissioners of the revenue thereof.

e Mode of recovering fines.

86. Any action or motion for the recovery of any fine or
forfeiture prescribed by this act, against any commissioner,
may be instituted or made by the auditor of public accounts,
in the circuit court of the city of Richmond, according to
the second section of the forty-first chapter of the Code,
eighteen hundred and seventy-three.

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

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

When a license is required.

88. Whenever a license shall be specially required by Jaw,
and whenever the general assembly shall levy a license tax
on any business, employment, or profession, it shall be unlaw-
ful to engage in such business, employment, or profession
without it. In all cases where such tax is imposed, it shall
be lawful to grant a license for the business, employment, or
profession so taxed; and if the manner of granting a license
shall not be prescribed by law, the license may be granted
according to the law which governs in similar cases, and sub-
ject 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; and in
all cases the payment of the tax required shall be a condition
precedent to the issue of such licenze.

Duty of person who is about to engage in a license business.

89. It shall be the duty of every person who is engaged,
or desires to engage in any business, employment, or profes-
sipn, for the prosecution of which a license is required, to
apply to the commissioner of the district, city, or town where
the business, employment, or profession is to be prosecuted,
for an assessment of the tax impos:d by law on the license
he desires to obtain; but in cases requiring a certificate from
the court authorizing license, before the same shall be granted,
the assessment of the tax imposed by law on the license,
shall bé made by the commissioner aforesaid, and the tax
paid to the proper officer, whose receipt therefor shall be pro-
duced in court. It shall thereupon be the duty of the com-
missioner to’administer the oath required by this act, and
deliver to such person a certificate showing the business, em-
ployment, or profession which may be pursued, the place at
which the same may be prosecuted; and the amount of tax
which has been paid by such person for the licensed privilege.

How commissioner obtains a license.

90. Where acommissioner of the revenue desires to obtain
a license, which, in the case of another person applying there-
for, would be granted by himself, the tax may be paid with-
out such certificate; but the receipt for the tax shall be pro-
duced to, and the license shall be granted by, the court of
the county or corporation.

Appeal from commissioner’s valuation.

91. If the person desiring the license be dissatisfied with
the valuation of the commissioner, he may, within sixty days,
appeal to the court of the county or corporation, whose judg-
ment shall be final.

Individual names to be stated in a license.

92. Where a license is granted to a company or firm, such
license shall specify the individual names of the persons com-
posing the company or firm; and any person, exercising
any of the privileges of the license not so named, shall be
held to be transacting the business, employment, or profes-
sion 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.
93. 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 basiness; but if any
one or more of the partners remain in the firm, the busines:
shall be regarded as continuing; and if they dissolve and
one or more of the partners continue business, any tax on
the purchases, sales or profits of the business which migh:
otherwise be chargeable 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 commissioner shall propound interrogatories to each p&r-
son, and may use such other evidence as he may procure.
Such interrogatories shall be answered under oath. Any
person violating the provisions of this section shall pay a fine
of not less than fifty dollars nor more than one hundred dol
lars for each offence.

Place of business to be designated.

94. Every license granting authority to engage in or exer-
cise any business, employment or profession, unless expressly
authorized elsewhere or otherwise, sball designate the place
of such business, employment or profession at some specified
house or other definite place within the district of the com-
missioner granting it. Engaging in or exercising any su7h
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
license. A license which does not specify such house or
definite place where business, employment or profeasion is
limited thereto by law, shall be deemed to be void.

Separate licenses.

95. A separate license shall be granted to each member of
a firm or company of attorneys at law, physicians, surgeons.
and dentists; and where the tax is estimated on the income
from the professional business of a firm or company, if any
part thereof, is exempt from taxation, the exemption in favor
of such firm or company shall apply to each member thereof.
Where any incorporated company or person is engaged in
more than one business, which is made by the Provisions of
this act subject to taxation, such incorporated company or
person sball pay the tax provided by law, on each branch ot
the business. |

When double tax is imposed.

96. If the commissioner of the revenue shall ascertain
that any person is continuing the business licensed for the
preceding year, or any part thereof, without making an ap-
plication for a renewal of such license, or if he shall ascer-
tain that any person has commenced any business, employ-
ment or profession, for the prosecution of which a license is
‘equired, witbout making application to such commissioner
‘or a license, he shall, in either case, assess such person ypon
-he best information he can obtain, in the same manner he
would have made 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
maposed for a year on such business, employment or profes-
sion. Immediately after the commissioner shall have made
his assessment under the provisions of this section, he shall
deliver a certificate of such assessment to the officer autho-
rized to receive or collect the taxes, who sha'l thereupon
have authority to make distress, and use all the remedies to
collect the same that are now given for the collection of
other taxes. When the tax shall be paid, and if necessary
the court’s approval of the license shall be procured, the
person so assessed shall be deemed to be licensed, if he be
authorized under any existing laws to obtain a license.

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

Deduction from commissioner's compensation.

98. If a commissioner shall, in his list of licenses to be
furnished 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 commissioner; and to enable
the auditor to make an examination of such lists, the com-
missioner 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 whom tax ts to be paid.

99. The tax on every license issued in pursuance of law,
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 them when
tax tickets are placed-in their ban is for collection.
Duty of commissioners to attend at the March and April session:
of their courts; when licenses expire.

100. It shall be the duty of every commissioner of the rev-
enue, of every district, city, or town, to attend at, and re-
main during the continuance of the sessions of the county or
corporation courts,in March and April, at the courthouse, to
issue certificates of license in pursuance of the provisions of
this act. All licenses shall expire on the thirtieth day ot
April, except licenses to theatres, public shows, exhibitions
or other performances, and to bowling alleys, and to billiard
and bagatelle tables at watering places. Licenses to keepers
of bowling alleys or billiard tables, at watgring 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 ot
the annual tax. Licenses to theatres and panoramas shall
be for one week or less. Licenses to public shows, exhibi-
tions, 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 exhibi-
tion or performance 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 4
certificate necessary to the grant of a license, or to give a
license validity, such certificate may be given at the March
or April court next preceding the first day of May on which
such license is to take effect. « Where such license is not for
the period of one year, such court may, at the time, or before
granting a license, give such certificate. If any license be
granted for less than a year, the tax thereon shall bear such
proportion to the whole annual tax as the space of time be-
tween granting the same and thirtieth of April bears to the
whole year, unless otherwise provided; but there shall be no
abatement from the tax on the following licenses, if the same
be exercised for less than o1e year, to-wit:

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

Second. Common criers. |

Third. On attorneys at law, phygicians, surgeons, and
dentists.

Fourth. To manufacture ardent spirits or malt liquors. |

Fifth. Canvassing counties to purchase matters of subsist-
ence.

Sixth. Pedlurs.

Seventh. Sample merchants.

Kighth. Sale of patent rights.

Ninth. Public rooms for exhibitions.

Tenth. Daguerrian artists.

Eleventh. Foreign insurance companies.
List of licenses to be furnished to the county, city or town treasurer.

101. Within ten days after a commissioner shall have
‘ranted a certificate to obtain a license, he shall deliver to
Fhe treasurer of his county, city or town, a list of all such
ertificates, as far as he mav have progressed with the same,
which list shall be the guide of such treasurer in collecting
the taxes imposed by law on such license. If the taxes be
10t paid, the treasurer shall distrain, immediately upon the
receipt 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 treasurer shall be
unable to find sufficient property to satisfy the taxes 80 as-
sessed, und 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 enters into bond, with suffi-
cient sccurity, in a penalty at least double the amount of the
taxes so assessed, conditioned for his appearance before the
circuit or county court of bis county or corporation, to an-
swer such action of debt, indictment or information as may
be brought against him, and to satisfy not only the fine im-
posed, but to pay the taxes assessed; and it shall be lawful
for the court, upon the trial of such action of debt, indict-
ment or information, to render judgment upon such bond for
the fine imposed and the taxes which may be assessed.

When lists of licenses tobe returned to auditor.

102. Every six months-—to wit: the first day of May and
the first day of Novémber of each year—the commissioner
shall return, on oath, to the auditor of public accounts and
to the clerk of the court of the county or corporation, a
fair classified list of all licenses and certificates for obtaining
the same granted by him within the last preceding six
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
aforesaid. In each class of licenses the names of the per-
sons licensed shall also be arranged alphabetically; and such
list shall specify the date of each license and the time it
terminates; for what it was granted; the name of the per-
son, firm or company 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 bis principal; and shall also show the data on
which his calculation of the tax was made. It shall be the
duty of the auditor of public accounts to furnish to each
commissioner printed forms and oaths for authenticating
such lists or reports as above indicated, and the commi:
sioner shall make report according to such forms. An
commissioner failing to make such report at the times spec
fied, shall forfeit not less than one hundred dollars nor mor
than five hundred dc'lars, and, unless a reasonable excuse i:
given, shall forfeii ...' compensation to be received from th
treasury.

License returns evidence.

103. Any list of licenses, or certificates for obtaining th
same, signed dt sworn to by the commissioner issuing th
same, or if he be dead, by his personal representative, wherei!
the amount of tax is stated, and to whom the certificate fo.
obtaining the license was delivered, shall be evidence tc
charge the collecting officer with the amount of such tax.

License a personal privilege.

104. Every license shall be held to confer a personal privi-
lege to transact the business, employment or profession whicb
may be the subject of the license, and shall not be exercised
except by the person, firm, company, or corporation licensed,
unless specially authorized by Jaw to do so.

Lncenses assignable; how, ée.

105. A license may be assigned to any person to whom it
might have been originally granted. If the license was ob-
tained, or had its validity by reason of a certificate of any
court, or of any oath or bond, the assignment shall not be
valid without a like certificate in favor of the assignee, and
a like oath or bond by the assignee, as was required for tho
original grant; and when assigned, shall be a personal privi-
lege to the assignee, and shall not be exercised by any person
other than the assignee or assignees, unless otherwise autho-
rized by law.

LInicenses revocable by court.

106. Upon the motion of the attorney for the common-
wealth 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 certificate may revoke the said license. When
the license of any person is revoked as aforesaid, the court
shall give judgment against the said person for the costs of
the proceeding, including a fee of five dollars to the attorney
for the commonwealth.
107. When a person has obtaingd a license to carry on any
pusiness, occupation or profession, at any definite place in
he commissioner’s district, city or town, and desires to re-
nove to any other place in the district or corporation where
1is license was granted, and wishes his license altered ae-
-ordingly, the commissioner may niake such alteration, ex-
sept that when the license is for the sale of ardent spirits,
such license shall only be changed by the court which granted
the certificate. °

Separate viglations of law.

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

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

109. No county, 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 commissioner, showing the
amount with which such person has been assessed.

Taxes; when payable.

110. The taxes assessed on licenses shall be accounted for
and paid into the treasury by the county, or city or town
treasurer, at the following times: Taxes assessed on or after
the first day of November, and before the first day of May
following, shall be accounted for and paid on or before the
thirtieth day of the same month of May; and the taxes
assessed on or after the first day of May, and before the first
day of November following, shall be accounted for and paid
on the first day of December next thereafter, save as fol-
lows: a county, or city or town treasurer, the courthouse of
whose county or corporation is more than thirty miles from
the seat of government, shall be allowed, in addition, one
day after the said thirtieth day of May and the first day of
December, for every thirty miles distant therefrom.

Delinquents; how returned.

111. When the proper collecting officer is unable to find
property out of which to make the taxes imposed upon per-
sons who may have been assessed with a license tax, such
officer may return such persons as insolvents, according to
the laws in relation to uncollected taxes, he having per
formed the duties imposed on him by this act, or havin:
shown his inability to do it.

The treasurer’s return of licenses.

112. The county or city or tewn treasurer shall be fu
nished by the auditor of public accounts with forms, arrange
so as to show the date of each certificate for obtaining
license, issued by a commissioner, and delivered to such off
cer; the namg of the person, firm or company to whom |
was issued, and the amount of tax assessed thereby. Th
said officer shall list all such certificates received by him, ac
cording to such forms, and return the list to the auditor o
public accounts at the time he is required by law to pay th
taxes on such licenses, and shall make oath to the truth o
such list or report; and if such officer have deputies, suc!
form shall be so arranged that the principal and each depnut}
shall make oath to a list concerning the operations of bi:
district.

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

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

Commisstoner’s fees on licenses.

114. For every certificate issued by © commissioner to &
person desiring, or who ought to obtain a license, the com-
missioner shall be entitled to a fee of seventy-five cents.
He shall also receive a fee of fifty cents for a transfer of 8
license. All such fees shall be paid by the person obtaining
the certificate or transfer, as the case may be; and where
the person, firm or company applies for a certificate, the
same may be withheld until the fees are paid. The commis-
sioner shall, for the assessment of taxes on licenses, be al-
lowed a commission of one per centum on the first five thou-
sand dollars assessed in his district, one-half of one per cen-
tum on the excess over five thousand dollars and under ten
thousand doilars, and for the excess over ten thousand dol-
lars 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.

Treasurer to note and report omissions or violations of duty.

115. Every treasurer shall note and keep a memorandum
of every omission or violation of duty of every commissioner
of the revenue which he discovers; and shall report iu writ-
mg, on oath, to the commonwealth’s attorney, and to the
wuditor of public accounts, all such omissions and violations
»f duty. Ifnone be discovered by him, he shall, in like man-
ner, make report thereof. For a failure to make such report,
x11 commissions and other compensation allowed him for the
2ollection of the taxes and other public dues, shall be with-
held until such report is mgde, or the failure to make the
same satisfactorily accounted for to the auditor of public
accounts.

Redress against erroneous assessment.

116. Any person assessed with a license tax, aggrieved
thereby, may, within two years after such assessment, apply
for relief to the court in which the commissioner gave bond
and qualified. The attorney for the commonwealth shall
cefend the application; and no order made in favor of the
applicant shall have any validity unless it be stated on the
face thereof that such attorney did defend it; that the com-
missioner, or his successor, was examined as a witness touch-
ing the application, and the facts proved be certified.

117. If the court be satisfied that the applicant is erro-

neously charged with taxes, and that the erroneous assess-
ment was not caused by reason of the failure or refusal of
the applicant to furnish the commissicner on oath the neces-
sary 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
contrariwise, that it was too low, it shall order that the ap-
plicant be reassessed with the proper amount, and shall fur-
nish the auditor of public accounts with the new assess-
ment.
_ 118. An order of exoneration made as provided in the pre-
ceding section, delivered to the treasurer, 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 trensury; 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 settlement with the aud-
itor of public accounts.

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

120. If the court shall be of opinion that the error asked
to be corrected, was committed by reason of the neglect or
carelessness of the commissioner, it may render judgment
against him for tho costs of the application; and if the erm
neous entry was made by reason of the failure or refusal ¢
the person charged, to furnish the commissioner with th
necessary information, the court shall refuse relief.

Appeal or supersedeas authorized.

121. If, from the statement of facts, or. other evidence, th
auditor of public accounts shall be of opinion that the orde
of court granting the redress is erroneous, he may advise |
supersedeas or appeal to the circuit court of the county o
corporation having jurisdiction over the county or corpora
tion in which the order was made. Such appeal or superse
deas shall be granted as a matter of right, and shall be pros
ecuted by the attorney fur'the commonwealth for such court
The circuit court, upon the facts stated, and upon such othe
evidence as either party may offer, shall correct, affirm ©
revise the order of exoneration, and shall make such ordet
thereupon for the collection of the taxes or otherwise, a:
such court may consider proper. The appeal or supersedea:
shall be tried in a summary way, without pleadings in wn.
ting. No costashail be awarded by the court or paid by
the commonwealth, about such appeal or supersedeas, unless
the court, in its discretion, shall give judgment for costs
against the commissioner who made the crroneous assessment.

Penalties for violations generally.

122. 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
imposed for such violation, shall pay a fine of not less than
thirty dollars nor more than one thousand dollars for cach
offence.

Penalties; how recoverable.

123. 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.

124. Such action of debt may be brought in the namo of
the commonwealth, either in the county or corporation
wherein the offence was committed, or wherein the offender
resides or may be found; and such action may be either in
the county or corporation court, or in the circuit court of
the county or corporation. Such action of debt may be in-
stituted at any time within five years after the offence was
committed, and shall be for the maximum penalty prescribed,
aand for each violation of any of the laws and prohibitions
contained in this act. In the action of debt, bail shall be
required as a matter of right, and if deemed necessary, an
attachment may issue without the affidavit and bond, 1e-
qquired in other cases, either before the institution of a suit
or during the pendancy of the same. A.declaration shall be
filed, but no orders or pleadings at rules shall be necessary,
and no exceptions shall be allowed to the declaration for any
defect or want of form. If the offence is not sufficiently
stated, the court shall require, under such rules as it may
adopt, at any time before a verdict may be rendered thereon,
a full and explicit statement of the offerrce. In all such pro-
ccedings, 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 ary time before a judgment. be rendered in the
action, give bond with sufficient security, in a penalty equal
to the penalty sued for, to the officer making the arrest, or
to the clerk of the court wherein the action was instituted.
Such bond shall be payable to the commonwealth, and shall
be conditioned for the appearance of.the party to answer
the action, and to abide by and satisty 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.

Presentment, indictment, or information.

125. Upon any presentment made, indictment found or in-
formation filed in a prosecution under the license or other
revenue laws of this commonwealth, the court may award a
capias or other legal process against the defendant, return-
able to the same term or the next term of the court. In all
actions of debt or other prosecutions for any violations of
the revenne laws, the attorney for the commonwealth shall
be entitled to a fee of ten dollars, to be taxed in the bill of
costs and paid by the defendant. No attorney or officer
shall be entitled to the payment of any fees out of the treas-
ury for services rendered in any proceedings herein autho-
rized. 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 re-
ceive compensation for their services. Two years shall be
allowed to institute any criminal prosecution for a violation
of the license or other revenue laws of this state.
126. It shall be the duty of each judge of the circuit an
corporation courts of this commonwealth, at the term nex
succeeding the return by the commissioners of the revenue
of their several books of assessments, to charge the gran
juries impancled by them to examine said books of assess
ment; and, whenever they shall think there is probable caus
to believe that any person has made a false or fraudulent re
turn of his taxable property to the commissioner of the rev
enue, they shall thereupon summon the person suspected o
making such false or fraudulent return, to give such expla
nation as he may desire; and if, on full examination and in
terrogatory of said persog, or the examination of such othe!
witnesses that they choose to summon, they shall believ:
that such false return was made by him through ignorance
or mistake, and with no fraudulent purpose, he may be al.
lowed to correct the same on said books (which said correc-
tion shall be certified by the commissioner of the revenue to
the auditor of public accounts), but if they believe that said
false return was made with a fraudulent purpose, to evade
the revenue laws, the grand jury shall proceed to find an in-
dictment against him; and if, on a trial of the same, the de
fendant shall be found guilty, he shall be fined in a sum equal
to double the amount of the taxes with which he is properly
chargeable, and be imprisoned at the discretion of the coart-

127. The act approved February, eighteen hundred and
seventy-five, entitled an act to amend and re-enact the first,
second, and third sections of an act approved April thir-
tieth, eighteen hundred and seventy-four, providing for the
assessment, levy, and collection of taxes, and all acts and
parts of acts inconsistent with this act are hereby repealed.

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