Chap. 240.—An ACT for the Adsessment, Levy and Collection of Taxea.
Approved April 0, 1874.
Number of assessors and commissioners.

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

Term of office; residence.

2. The term of office of said assessors and ‘commissioners of
the revenue, shall commence on the first day of July next after
their election, and continue for one year from the day when
their term of office respectively commenced, unless sooner
removed; except, that in the cities and towns of the com-
monwealth electing commissioners of the revenue, the term
and duration of office shall commence and continue as pre-
scribed by law, Each assessor and commissioner shall reside
in the township, city or town, for which he was elected, and
his removal therefrom shall vacate his office.

Qualifications and bonds of assessors or commissioners.

3. Every person elected assessor or commiasioner shall, be-
fore entering upon the duties of his office, before the court of
the county or corporation wherein he was elected, or the
judge thereof in vacation, take the several oaths required by

aw, and give bond, with sufficient security, in the penalty of
two 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

nowledged in open court, or before the judge in vacation,
shall be entered of record in.such court. If any assessor or
commissioner shall fail to take such oaths, and give such
bond, on or before the first day of July next after his elec-
tion, his office shall be deemed vacant, and it shall be the duty
of the court of the county or corporation to declare the vacancy,
and fill the same. And every assessay or commissioner 80
appointed, shall continue to discharge the duties of the office
until his successor shall be elected, and shall have qualified.
The qualification, unless to fill a-yacancy of part of the term
of his predecessor, shall not be construed to invest such as-
sessor or commissioner with authority to act as such before
the time appointed for him to enter upon the discharge of the
duties of his office. If appointed to fill such a vacancy, the
assessor or commissioner shall qualify within thirty days af-
ter the day of his appointment.

Clerks to send copies of bonds to auditor.

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

Assessors’ and commissioners’ jurisdiction.

5. The jurisdiction, powers and duties of assessors and
commissioners shall not extend beyond the*bounds of their
respective townships, citjes or towns, except to grant license
to exercise a privilege which is not local, and which may be
exercised in or out of such townships, city or towns, accord-
ing to éxisting laws. .

Assistant assessors and commissioners.

6. An assessor or commissioner unable, from sickness or
other cause, to perform the duties of his office, may, at his own
expense, with the consent of the county or corporation court,
employ a person (approved by the court) to assist him. Spch
assistant, after qualifying in the manner ‘provided by law,
may discharge any of the duties of assessor or commissioner,
and the principal and his sureties shall be liable for the faith-
fal performance of such duties. .
284 ACTS OF ASSEMBLY.

Communications from auditor to assessors and commissioners, ast:
the courts. .

Printed forms § 7. It shall be the duty of the auditor of public accounts te |
of lan? and pro- prepare and forward to the assessors of each township, and
furnished the commissioners of each city and town, the requisite nan-
for *"* ber of printed forms of the land and property books ; and he
His instructions Shall also, by letter or printed circular, give such instructions
to said assessors and cemmissioners in respect to their duties
Penalty for re- 28 to him shall seem judicious. If any assessor or commit
fusing toobey gioner shall refuse to obey the auditor's instructions, he shall
forfeit a sam not less than thirty dollars nor more than fifty
of dollars. The expense of such books, circulars, and the post-
oa zea age of all communications to and from assessors and com-
frayed missioners, and from one assessor or commissioner to another.
on the business of his office, shall be defrayed out of the
treasury.

Offcerstobere- 8. The auditor of public accounts shall communicate any
ported by sci: instances of the misconduct or neglect of any assessor or
punt of ineglect, commissioner, or any evidence of his incapacity, furnished
courts by anything in the auditor's office, or otherwise, in a letter
to the clerk of the court of the county or corporation wherein
Duty of clerk such assessor or commissioner was elected, which letter the |
clerk shall lay before the court at the first term after it is re- |

ceived. .

Power to remove and fill the vacancy.

Power to re- 9. Upon any complaint being made of an assessor or com- |
or commision. missioner, by such letter or otherwise, or whenever the court |
ers 18 satisfied that there has been neglect of duty, or that an |
assessor or commissioner is inespable of performing the du-
ties of his office with efficiency, it may order a summons to
issue requiring the assessor or commissioner, to appear before
the court at the next term. And after such summons shall
have been served on the assessor or commissioner, in the man- |
ner prescribed iri the first section of chapter one hundred
and sixty-three of the Code of Virginia of eighteen hundred
and seventy-three, for at least ten days before the return day
thereof, the court shall, at the term to which such summons
is returnable, or to which it may be continued, consider the
matters of the summons, and if it shall be of opinion that
the sufficient cause exists, shall make an order for his removal
and fill the vacancy. :

Books and papers of predecessor.

Official books 10. The assessor or commissioner shall apply for-the offi-
and papersof cial books and papers, which his predecessor had, to the per-

ow obtained 80n in possession thereof, who shall deliver the same on such
Penalty for not application, and with the proper receipt. Such person fail-
deli them ing or refusing to deliver such books-and papers, when appli-
ation shall be made for them as aforesaid, shall forfeit one
undred dollars. , .
11. The auditor, upon being informed that any such official
ooks or papers cannot be obtained, may authorize the asses-
or or commissioner to procure substitutes therefor. Any
ierk furnishing the same may be paid therefor such fees out
f the treasury, as he might by law charge an individual for
imilar services. . oe

Duties, compensation and liabilities of commissioners of the re-
venue for cities and towns.

12. The duties, compensation and liabilities of commis-
ioners of the revenue for cities and towns, shall be the same
8 are defined and prescribed by this act for township asses-
ors, 60 far as the same may be applicable to said cities and
owns, and not inconsistent with the constitution of this
tate and the laws thereof.

W hen an assessor or commissioner shall commence his assessment.

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

ocated. :

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 an-
nual 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 as-
certained in pursuance of an act providing for the re-assess-
ment of the lands throughout the commonwealth, approved
July ninth, eighteen hundred and seventy, and the act in
force February first, eighteen hundred and seventy-two, and
the:act in force February twenty-first, eighteen hundred and
seventy-two, and the act in force March thirteenth, eighteen
hundred and seventy-three, and the ascertained value of new
grants which may hereafter be entered and assessed, shall be
permanent, and shall not be changed, unless by law there
shall be a general re-assessment of the lands throughout the
commonwealth, except to allow the addition of the value of
improvements, or a total or partial deduction of the value of
sach improvements.
286

Real estate ex-
empt from tax-
ation

Exoeption

To ascertain
transfers and
new

Penalties

ACTS OF ASSEMBLY.

Real estate exempt from taxation; exceptton:.

15. All real estate and buildings used as churches, or ir
divine worship, public burying grounds, appropriated se!
not for sale; or real estate belonging to any eounty, city @
town; to free schools; or to the University of Virginia; »
the Virginia military institute; to incorporated colleges sri
academies, seminaries, and other institutions devoted to prr-
poses of education ; to the institution for the education of te

eaf and dumb and the blind; to lunatic asylums; to orphs
asylums; to the Ladies’ Mount Vernon association; exe’:
sively to the commonwealth; and all such estate used, er-
clusively for the satekeeping of fire engines, and for the mee
ing of fire companies, if owned by a fire company, or by:
city or town, shall be exempt from taxation: provided hovw-
ever, that nothing herein contained shall be construed to e:-
empt from taxation any lot or building partially or wholx
used for any private purpose, or for profit.

Taxes on real estate and improvements thereon.

@

16. On tracts of land and lots, and the improvements there:
not exempt from taxation, there shall be a tax of fifty cent:
on every hundred dollars of the assessed value thereof. The
proceeds of one-fifth of which shall be applied to the suppor
of the public free schools of this state.

What an assessor or commissioner shall do before making out hs

land book.

17. Each assessor or commissioner, before making out hi:
land-book, (and when he takes the list of taxable persons!
property) shall carry with him the last land-book that may

e had, and the entry of the lands charged to any person re-
sident or having an agent within his township, city or town,
shall be shown to such person or his agent, who shall be re
quired to state on oath whether the same be correctly en-
tered, whether any part thereof ought to be transferred to
any other person, and if so, to whom, and the nature of the
evidence to authorize such transfer;: also, to state whether
any other land within the township, city or town, ought to
be charged to such ‘resident or non-resident, and to describe
the same, as well as to give a description of any of the lands
charged to such resident or non-resident, which may not be
correctly entered. And the assessor or commissioner, upon
obtaining such tmmformation, shall verify the same by the re-
cords of his county or corporation, and if the same be found
correct, he shall change the entries in his land-book accord-
ingly. Any such resident or agent failing to comply with
Lists furnished by clerks and register of land office to assessor or
commissioner. :

18. The clerk of the court of every county and corpora-
tion, shall, annually, on or before the fifteenth day of Janu-
ary, make out a list of all deeds, for the partition and con-
veyance 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, within a
year, ending on the thirty-first day of December preceding,
which list shall state the date of the deed, when admitted to
record, names of grantors and grantees, the quantity of land
conveyed, the specified value thereof, and a description of the
same.

19. The clerk of every circuit, county and corporation
court, shall make out a list of all judgments and decrees for
the partition or recovery of lands, which may have been ren-
dered, and of all lands absolutely devised by wills, which may
have been recorded in such. court within the same and the
next preceding year, which list shall state the date of the
decree, the land which is the subject of the partition, and be-
tween whom, afd in what proportion it is divided, and the
date of the will containing the devise, when admitted to re-
cord, names of the devisors and devisee, and a description of
the land devised.

20. 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; and a
copy thereof bé delivered by the clerk to the assessors of the
several townships in his county or corporation, and to the
commissioners of the revenue of each city or town, or at
least of so much thereof as relates to lands within the town-
ship, city or town of each. If any clerk shall fail for one
month, after the expiration of the said year, to perform any
of the duties required of him by this section, or either of the
two next preceding sections, he shall, for such failure, forfeit
one hundred dollars...

21. If any estate of a decedent shall, under his will or by
descent, pass to any person other than his lineal’descendants,
or his father, mother, husband or wife, or to or for their use,
the clerk of the court in which the will is recorded, and the
clerk of-the ¢ourt of the county or corporation in which such
estate is situated, or in which the persons or any of them
taking the same, reside, upon ascertaining the fact, shall re-
port the same to the proper township assessor or commis-
sioner of a city or town. On such estate the assessor or
commissioner shall, in addition to the annual tax, charge a
specific tax to the person or persons taking under. the will,
or by descent as aforesaid.
Rateof taxon 22. Upoh any estate of a decedent which shall pass, by his
fanoce will, or upon his intestacy, to any person other than his lineal
descendants, or his father, mother, husband or wife, or sister

the tax thereon shall be six per centum upon the value or

amount thereof. Property conveyed by voluntary deeds not

for a valuable consideration to parties other than lineal des-

cendants, or father or mother, or husband or wife, or sister,

for their use, to evade the tax on collateral inheritances, shall

be assessed and taxed in all respects as collateral inheritances.

Abstract of 23. An abstract shall be made out by the register of the
b land office on or before the fifteenth day of January of each
of year, or as soon thereafter as practicable, for the auditor of
public accounts, and for each county or corporation, of all
grants issued for lands therein from his office within the year
ending the thirty-first day of December preceding. The re-

How tobedi- gister shall direct every such abstract other than that for the
auditor, to the clerk of the county or corporation court for

each assessor or commissioner therein. The same shall be

directed to the proper courthouse, and mailed within one

Postage paid month after the expiration of said year; and the register shall
pay the postage agd receive credit therefor in his settlement

with the auditor.
Partiesinterest- 24. Any person interested, may also procure, at his cost, a
like statements, Statement of any such grant, judgment, decree or devise,
sna deliver _ and deliver the same to the proper assessor or commissioner.

sore, &o
Form of land book.

Hora of Vand 25. The assessor or commissioner shall make out his land
book in such form as the auditor of public accounts may pre-
scribe, and the auditor shall so arrange such book that it may
show in one table the tracts of land, and in a separate table
the town lots, and the township, city or town in which they
are located, as follows, to-wit:

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

Whattableotf. 26. In the table of tracts of land, the assessor or commis-
tids in coun- sioner shall enter each tract separately, and set forth, in as

ties to contain Pp .
. , ot habead aananoto aalnmna nae Tae Tom ateoTra*el=f* ebiaea tha ram nf ha
from whom, when, and how the owner derived the land,
where this is known, with a note and explanation of any
alteration made, showing why and upon what authority it
was made. _

What is to be shown in table of town lots.

27. In the table of town lots, he shall enter separately each
lot, and shall set forth, in as many separate columns as may
be necessary, the name of the person, his residence and es:
tate, as in the table of tracts of land. The assessor or com-
missiuner shall set forth, in other columns, the number of
each lot in the town, with the name of the town, if not pre-
viously placed in the caption or heading of the table, a de-
scription, where the person does not own the whole lot, of
the part which he owns, the value of the buildings on the
lot, the value of the lot, including buildings, the amount of
tax at the legal rate, and like notice of the source of the title,
and explanation of alterations, as in the table of tracts of
land. |

What changes in assessor's or commissioner’s land-book shall be
made.

, 28. Such changes as may happen within the township, city
or town of any assessor or commissioner, shall be noted by
him in his land-book; and for each failure to make explana-
tory notes of such changes, and showing why and upon what
authority such change was made, the assessor or commis-
sioner 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.

29. He shall enter in the said book, and assess the value of,
all lands in his township, city or town, appearing by the re-
gister’s abstract to have been granted. If he shall fail to
enter any grant (mentioned in the register’s abstract) on the
first land-book made out after the abstract shall have been
received by him, he shall, for such failure, forfeit twenty dol-
lars to the commonwealth, and a like sum to the grantee,
which shall be recoverable in a separate proceeding.

30. When real estate is sold for taxes to individuals, or is
purchased for the commonwealth at a sale for taxes, the as-
sessor or commissioner shall note on his land-book the num-
ber 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 obtain a deed therefor, or until
the owner shall redeem the same from the commonwealth.
The owner shall not be permitted to redeem the same until
he shall produce evidence to the auditor that he has paid all
the taxes due upon said land which have accrued subsequent
to said sale. .

31. The lands appearing on the lists or statements men.
tioned in the eighteenth, nineteenth and twenty-third 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. .

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

33. 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 assessor-or commissioner shall de-
termine the relative value of each, and shall assess the re-
spective owners with the value of their respective interests;
but if minerals, mineral water or oil are being mined or worked,
they shall not be assessed with taxes under the provisions of
this section. If the surface and minerals, mineral water or
oil be owned by the same person, and the minerals, mineral
water or oil are being mined or worked, the assessor or com-
missioner shall ascertain the value of the land, exclusive of
the minerals, mineral water or oil, by reference to the as-
sessed value of contiguous lands for agricultural purposes,
and assess the same at such ascertained value. The assessor
or commissioner shall make’ the assessment under the pro-
visions of the acts referred to in section fourteen of this act,
providing for the re-assessment of lands throughout the com-
monwealth. |

34. Every assessor or commissioner, in making out his land
book, shall correct any mistake made in any entry therein.
But land which has been correctly charged to one person
shall not afterwards be charged to another without evidence
of record that such charge 18 proper, except in cases arising
under the provisions of the next succeeding section.

35. When the owner dies intestate, the assessor or commis-
sioner may ascertain who are the heirs of the intestate, and
charge the land to such heirs. When the owner has devised
the land absolutely, the assessor or commissioner may charge
the land tosuch devisee. If, under the will, the land isto besold,
he land shall continue charged to the decedent’s estate until

transfer thereof. While it continues charged to the estate,
he personal property shall be liable for the tax on all so
harged, and subject to distress or other lawful process for
he recovery pf the same. Any assets in the hands of the
ersonal representative of the decedent shall be likewise lia-
le therefor.

36. If land lying in one township, city or town, be errone-
usly assessed in another, the assessor or commissioner on
vy hose book it is erroneously assessed, shall certify the owner's
1ame, and the quantity, description and value of the land, to
‘he proper assesscr or commissioner, who shall enter the
ame on his book and charge the tax thereon, and the asses-
or or commissioner on whose book it was erroneously. en-
ered shall strike the same therefrom, upon being advised of
the entry thereof by the proper assessor or commissioner.

37. Tracts of land containing more than two thousand
acres lying partly in a township of one county and partly in
that of another, shall have the quantity lying in ouch county
estimated by the assessors of said townships, and the quan-
tity estimated as lyimg in each of said townships shall be en-
tered by the assessor of each of such townships respectively:
provided, that all tracts of land containing two thousand
acres or less lying partly in a township of one county and
partly in another county, shall be entered by the assessoreof
the township 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. hen new build-
ings and enclosures, other than farm fences, are erected, of
the value of one hundred dollars or more, upon that part of
the land lying in the county in which it is not assessed, the
assessor on whose book it is entered shall assess and add the
value of such buildings and enclosures, as in other cases.

38. Land lying partly in one township, and partly in one
or more townships of the same county, shall be entered by
the assessor of the township in which the greater part lies.
Where new buildings and enclosures, other than farm fences
are erected, of tle value of one hundred dollars or more,
upon that part of the land lying in the township or town-
ships in which it is not assessed, the assessor on whose book
it is entered shall assess and add the value of such buildings
and enclosures, a8 in other cases.

39. Where land which lies partly in one county and partly
in another, is assessed in the county in which the greater
part lies, if the owner thereof shall convey that portion (or
any part thereof) lying in the county wherein the same is
not assessed, the assessor of the latter county shall enter
upon his land book what is so conveyed, and certify the
owner’s name, and the quantity, description and valuation
thereof, to the asressor of the county wherein the whole was
before assessed, who shall strike the part so conveyed from
his land book. ,
yn the assessor shall ascertain that there is ast
and in his township which has not before been e:-
is book, or, after being entered, has, from any cans
ed for one or more years, he shall make an entr
id of the name of the owner, and if there be no x.
, Of the value thereof, he shall proceed to mai:
ment, to the best of his judgment, by refereni
ssed value of contiguous lands similarly situate.
charge on the land, which he so enters, taxes 3
iposed by law, for each year in which the land ¥::
entered in such book, from the year eighteen has.
hirty-two inclusive, if the patent cmanated befe::
and if it did not, then from the date of the pate:"
7ith the lawful interest on each year’s tax. Att
iling to make any such entry and assessment sha:
nty dollars.

preceding section shall not, however, be constru:
a bona fide purchaser of such land to the arrears «:
xcept from the date of his title thereto. Neithe
construed to release any lands west of the ALe-
untains which have been forfeited, or which mst
o forfeiture, for not having been entered on tk.
and charged with taxes prior to the said year eig!-
red and thirty-two.

How old and new buildings assessed.

assessor or commissioner, before making out hi:
shall assess the value of any building and encis+
1eretofore assessed, whether old or new, found ts
value of one hundred dollars and upwards. The
eof shall be added to the value at which the land
| charged.

buildings shall be assessed, whether entirely fin.
»t, at their actual value at the time of assessment.
building and enclosure, as aforesaid, which mar
increased in value to one hundred dollars or up-
repairs or additions thereto, shall be assessed in the
1er as if they wero new.

on, from natural decay or other causes, any build.
closure, as aforesaid, which may have been assegseu.
ther wholly destroyed or reduced in value below
ed dollars, the assessor or commissioner shall de-
the charge against the owner the value at which
ings and enclosures may have been assessed; and
e of the buildings has been impaired by violence
nt of one hundred dollars or upwards, the assessor
sioner shall assess the said buildings in their pre-
tion, and reduce the charge for the buildings in
nt condition to the amount so assessed.

: _UN ADL Y UT _ a ie
Tow machinery in manufacturing and other mulls charged.

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

Assessor's or commissioner’s oath ta land book.

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

I, A B, assessor tor the township of
of the revenue for the city or town of , in the county
of , do swear that, in making out the original book, of
which the foregoing is a correct copy, I have, to the best of
my knowledge and ability, pursued the laws prescribing the
duties of an assessor or commissioner, and that I have faith-
fully discharged the duties required of me in assessing new
entries of and improvements upon tracts of land and lots, and
injuries to buildings thereon, and have made all corrections
in said book, as required by law. Given under my hand this
day of :

Sworn to and subscribed before me, a justice of the peace
(or other person authorized to administer oaths) for the
county (or corporation) of , on the —— day of

, or commissioner

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

48. All male persons over twenty-one years of age, all per-
sonal estate within this commonwealth, and tho moneys and
credits of persons residing therein, whether such moneys
and credits as distinguished from other personal estate and
as defined in this act, be in or aut of this commonwealth (ex-
cept such personal estate, moneys and credits as are expresely
exempted by. law, or are otherwise taxed by this act), shall
be entered on the assessor’s or commissioner’s personal pro-
perty book, and be subject to equal and uniform taxation.
49, All personal property described in this section, and to
the extent herein limited, shall be exempt from taxation,
that is to say: all personal property belonging exclusively to
the commonwealth; all books, apparatus, and furniture, be-
longing to incorporated colleges and academies, and to free
schools and theological seminaries, and used for college or
school purposes, or belonging to public libraries, and all libra-
ries belonging to licensed ministers of the Gospel, or held in
trust for the use of any seminary of learning; to the Univer-
sity of Virginia; tothe Virginia military institute; to the
institution for the education of the deaf and dumb and the
blind, and to the lunatic asylums; all personal property be-
longing to churches, religious societies, or to the orphan asy-
lums 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.

50. In the construction of the laws for the assessment and
collection of taxes, the rules of decision prescribed in the fif-
teenth chapter of the Code of Virginia of cighteen hundred
and seventy-three, shall be observed, unless such construction
would be inconsistent with the manifest intent of the legis-
lature; 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 con-
strued 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 em-
ployed in business out of this state, by himself, his agent, or
other person for him. .

When assessors or commissioners begin to assess property.

51. Each assessor and commissioner shall begin annually
on the first day of February, unless otherwise directed by the
auditor, and proceed, without delay, to ascertain all the per-
sons and property on that day, or which may be found in his
township, city or town, subject to taxation prior to the time
he shall deliver his book to the officer charged with the col-
lection of the taxes: provided, that any person beginning
any trade or business after the first day of February of any
year, shall be assessed from the date of beginning, upon the
capital used or intended to be used by him in carrying on
such trade or business, the same to be ascertained as berein-
after provided, and the tax thereon shall bear such proportion
to the whole annual tax as the space of time between the as-
sessment of the same and the first day of February bears to
a fall year: and provided further, that the money invested
in said business shall not be twice taxed as capital for the
same year in the same county. It shall be his duty to call
ersonally on every person in his township, city or town, to
nish a list of such property, money, credits, or other sub-
ject of taxation as is required by law, and the value thereof.
pon neglect-or refusal to give such list, the assessor or com-
missioner, in order to obtain the same, may apply to any
officer of this state, or to any officer or agent of a company
or firm, or to any person having knowledge thereof, or inte-
rested therein, to furnish any information such a person may
have relating thereto. It shall be the duty of the assessor or
commissioner, in all cases, to administer an oath to any sach
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. An assessor or commissioner failing
to administer the oath required shall forfeit fifty dollars.

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

52. The assessor or commissioner shall ascertain and assess
for taxation all male persons of fall age and sound mind, re-
siding in his township, city or town, on the first day of Feb-
ruary of each year, unless otherwise directed by the audjtor,
all personal property, and the value thereof, and subjects of
taxation in his township, city or town, on that day, or which
may be found therein prior to the day on which he may de-
liver his book to the officer charged with the collection of
taxes. If property be owned by a minor it shall be listed by
and taxed to his guardian, if any he has; if he has no guar-
dian it shall be listed by and taxed to his father, if he has
any; if he has no father, then it shall be listed by and taxed
to his mother, if any he has; and if he has neither guardian,
father, nor mother, it shall be listed by and taxed to the per-
son in possession. If the property is the separate property
of a married woman, it shall be listed by and taxed to her
trustee, if any she have; and if she have no trustee it shall
be listed by and taxed to herself. If the property be the
estate of a deceased person it shall be listed by the personal
representative or person in 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 commit-
tee, if any; if none has been appointed, then such propert
shall be listed by and taxed to the person in possession. If
the property. is held in trust for the benefit of another it shall
be listed by and taxed to the trustee, unless the owner thereof
has listed the same in hisown name. Ifthe property belong
to a company or firm it shall be listed by and taxed to the
company or firm. If the property belong to a corporation,
which property is not otherwise taxed, it .shall be listed and
taxed to the corporation by the principal accounting officer,
and at the principal place of business of such corporation;
but if not so listed it shall be listed and taxed in the place
where the property is. If the property consists of money,
bonds, or other evidences of debt, under the control or in the
possession of a receiver or commissioner, it shall be listed by
and taxed to such receiver or commissioner, and the clerks
of each court shall furnish the asséssors with all bonds and
funds held by the commissioners under the authority of the
court. Ifthe property consists of money or other thing de-
posited to the credit of any suit and not in the hands of a
receiver, it shall be listed by and taxed to the clerk of the
court in which the suit is, and such clerk may, upon the order
of his court, made in vacation or term time, withdraw from
such deposit the amount of such tax. If the property con-
sists of money, bonds, stocks, or other evidences of public or
private debts in any county other than that of -his residence,
or state other than Virginia, it shall be listed by and taxed
to the owner thereof. If property be listed oy 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 possession for the payment thereof.

’ 53. In all cases, property subject to levy or distress for
taxes, shall be liable to levy or distress in the hands of any
person for the taxes thereen. If any person subject to tuxa-
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 assessor or commissioner
resort to other evidence to make the assessment, and such
person so assessed be aggrieved by an erroneous entry, he
shall not, after such failure .or refusal, and the assessment
made by reason thereof, be exonerated from such erroneous
assessment by order of court.

54. The assessor or commissioner shall make a particular
report, on oath, to the court of his connty or corporation, of
all his property subject to taxes, showing the whole amount
chargeable to him therefor. He shall enter the same in his
books, with taxes charged thereon, in like manner as to any
other person. For failing to perform any duty required by
this section he shall forfeit one hundred dollars.

When forms shall be furnished to tax-payers.

55.. The assessor or commissioner shall furnish, or cause.to
be furnished, to cach person, forms or lists for valuations,
aud such person shall, within ten days thereafter, make out
and deliver to the assessor or commissioner, or deposit with
the clerk of the county or corporation court, statements:of
all personal estate,.moneys, contracts and credits, which such
person is required by this act to list, and of all subjects and

rsons on account of which he is chargeable with taxes.

he number of forms deemed necessary for each assessor or
commissioner shall be furnished by the auditor of public ac-
counts to such assessor or commissioner. The person who
receives such form shall annex, in pursuance thereot, valua-
tions of the property required to be listed, and shall take and
subscribe an oath, to be appended to such statement, to the
following effect, viz: “I do solemnly swear (or affirm) that
to the best of my knowledge and belief, the annexed state-
ments contain accurate, full and complete lists of all personal
estate, money, credit 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 pro-
penty listed are not below the fair cash value thereof.: So

elp me God.” And the auditor shall furnish to the assessor
or commissioner the blank list of taxables, with the required
oath printed on the back, which said oath shall be taken be-
fore the assessor or commissioner, or some other person
authorized to administer oaths, and it shall be signed by the
tax-payer. And where the person gives in the list for an-
other, ho shall make and sign the oath as if he were acting
for himself. And the lists so taken shall be delivered to the
assessor or commissioner, filed with the clerk of the county
or corporation court, and he shall examine the books to ascer-
tain that they are so filed. |

56. Such oath may be administered by the assessor or com-
missioner, or any other officer authorized by law to adminis-
ter an oath; and if any person be absent from his residence
at the time the assessor or commissioner calls (and there be
no person on the premises authorized to act for such person)
the assessor or commissioner may leave, or cause to be le
for such person, at his residence, with some person of his
family over the age of sixteen years, or if there be no such
person on the premises, may otherwise cause to be delivered
to such person proper forms, to enable him to make out the
statement aforesaid, with the form of the oath aforesaid ap-
pended thereafter, tq make out and deliver to the assessor or
commissioner, or deposit with the clerk, as aforesaid, such
lists, with the valuations of property annexed, verified by
affidavit, as hereinbefore required.

57. If the assessor or commissioner is not satisfied with the
valuation of the property made by any such person, he may
upon his own view, or upon such information as he may ob-
tain or possess, adopt what he deems a fair and proper valua-
tion thereof; and, where itis practicable, the assessor or com-
missioner shal] read over the list, with the valuations annexed,
to the person from whom it is obtained, or on whose infor-
mation it is made out, and it shall be corrected if necessary.
If any person shall consider himself aggrieved by the valua-
tion of the assessor or commissioner, such person and the
assessor or commissioner shall respectively choose two dis-
creet voters, to whom shall be referred: the matters in con-
troversy ; and their decision, or that of an umpire chosen
between them, shall be final.

Penalties for failing to comply with this act.

58. If any person shall refuse to exhibit to the assessor or
commissioner any property listed, or required by this act to
be listed by him, in order that a fair valuation thereof may
be assessed, he shall pay a fine of not less than twenty nor
more than one hundred dollars. No assessor or commissioner
Shall receive any list as a sufficient return of personal pro-
perty unless the same be t sworn to according to law, under a
penalty of five hundred dollars and removal from office.

Assessor's or commissioner's personal property book; how made
out; what to contain.

59. From the list of persons and personal property, ascer-
tained as aforesaid, the assessor or commissioner shall make
a book. It shall-be in the form prescribed by the auditor of
public accounts, and it shall be so arranged that the assessor
or commissioner may set forth, in as many separate columns
as may be necessary to show the persons chargeable with
taxes, alphabetically arranged, and opposite thereto the resi-
dence of each tax- -payer, the several subjects of taxation, and
the values of each; and in a separate column, opposite to the
name of the person chargeable with taxes as aforesaid, shall
show the aggregate amount of taxes on all the subj ects with
which he has been listed. The taxable subjects shall be classi-
fied by schedules and numbered as follows, to-wit:

ScHEDULE A.

60. The classification and numbers under Schedule A, shall
be as follows, to-wit:

First. The number of white male inhabitants who haye
attained the age of twenty-one years, not exonerated from
taxation by order of the county or corporation court of his
residence on account of bodily infirmity.

Second. The number of colored male inhabitants who have
attained the age of twenty-one years, not exonerated by order
of the county or corporation court of his residence on ac-
count of his bodily infirmity.

Tax on persons.

61. Upon every male person, as classified in this schedule,
over the age of twenty-one years, not exempt from taxation
for bodily infirmity, there shall be a tax of one dollar for
public free school purposes.
62. The classification and numbers under Schedule B, shall
be as follows, to-wit:

Personal estate.

First. The aggregate number of horses, mules, asses and Asses
jennets, and the value thereof. perso
Second. The number of cattle, and the value thereof. _. Catti
Third. The number of sheep and goats, and the value sheer
thereof. } :

Fourth. The number of hogs, and the value thereof. Hogs

Fifth. The aggregate number and value of all pleasure car- Carri
riages, stage coaches, carts, wagons, carrylogs, spring wagons,
carryalls, gigs, buggies, and vehicles of like kind to either of
those enumerated.

Sixth. The aggregate value of all books and pictures, ex- Book
cept so far as the samo are exempt by the forty-ninth section
of this act.

Seventh. The aggregate value of all tools of mechanics. Tools

Eighth. The aggregate value of all farming implements. Farm

Ninth. The aggregate value of all mineral productions.

Tenth. The aggregate value of all felled timber and bark tions
which has been felled for sale. and b

Eleventh. The number of watches, and the value thereof. Wate

Twelfth. The number of clocks, and the value thereof. Clock

Thirteenth. The aggregate number and value of piano- Musi
fortes, melodeons, harps, organs, and musical instruments of ™*"®
all kinds.

Fourteenth. The aggregate value of all household and Furni
kitchen furniture.

Fifteenth. The aggregate value of gold and silver plate, Plate

lated ware and jewelry, not including such as are embraced
in any other number of this schedule.

Sixteenth. The aggregate value of all grain, tobacco, and Agric
other agricultural productions, in the hands or possession, ?™*
legal or constructive, of a purchaser.

Seventeenth. The aggregate value of all ships, barges, sni
boats, or other water craft, with their tackle, rigging, and .
farniture, and all else that pertains to them, or of the share
or interest in any such owned by any person residing in Vir-
ginia, though the said ships, or any of them, may not be at
the time when the assessment was made, in the waters of
Virginia; and the aggregate marketable value of all other anot
personal property not specifically enumerated in this or other 5
schedules, and not exempt from taxation: provided, that Exem
grain, tobacco, and other agricultural productions, in the ste
hands of a producer of the same, are hereby declared exempt
from taxation as property under this schedule.
63. On the personal property mentioned in this sche!
there shall be a tax of fifty cents on every hundred du.
value thereof; the proceeds of one-fifth whereof shall he:
plied to the support of the public free schools of the stat-.

SCHEDULE C.

64. The classification and numbers under Schedule C, és:
be as follows, to-wit:

On personal property in choses in action, moneys, credits «
capital.

First. The assessor or commissioner shall ascertain fr

each person residing in his township, city, or town, the va:
in this state of all solvent bonds, the solvency of which
cases of doubt shall be determined by the assessor, includ
bonds due from railroad and canal companies, bonds of tows
counties, and cities, and bonds of the state of Virginia. :
other states and corporations, demands and claims, hower-
evidenced, owing or coming to such person, whether due:
not, from debtors residing out of or within this state or cou:
try, deducting from the aggregate amount thereof’ all sac.
bonds, demands or claims, not otherwise deducted, owing:
others from such person as principal debtor and not as gui!
antor, endorser, or surety. The aggregate of principal, is
terest and exchange shall constitute the amount of a bor
demand, or claim due and payable, and the principal, wit!
interest rebated when the bond, demand or claim bears 0:
interest, shall constitute the amount of a bond, demand «&
claim not yet due and payable. But no bond, demand «
claim, constituting a part of the capital, as defined in th:
act, of a business done out of this state, shall be included
this section. And it shall be the duty of all clerks of court:
to furnish assessors or commissioners with a list of all et:
dences of bonds under the control of commissioners as evi
denced by decrees of their courts.
" Second. He shall ascertain from each person in his town.
ship, city, or town, the value of capital, including moners.
credits, or other thing remaining invested, whether said 1:-
vestment was made originally in this or any other state or
country, loaned, used or employed in business out of this
state, by himself, his agent, or other person for him.

Third. He shall ascertain the value of all capital of incor-
porated joint stock companies, not otherwise taxed; but real
estate, and all other property belonging to such company,
not employed in the business thereof, shall not be held to be
capital, but shall be listed and taxed as property and not 88
capital, but when listed and taxed as property, such real and
other property shall not be taxed also as a part of the capital.

Google ig, -— -—-
Fourth. He shall ascertain from each person in his town-
ship, city, or town, in any trade or business, not otherwise
taxed, moneys and credits actually and actively used and
employed in carrying on the trade or business, including

oods, wares, and merchandise on hand, and all solvent bonds,

emands, or claims made or contracted in the course of busi-
ness during the preceding year, shall be held to be capital in
such trade or business, and shall not be taxed otherwise than
as such capital; but real estate shall not be listed as such capi-
tal, but shall be assessed and taxed as other specific property ;
but nothing herein shall be held to exclude from taxation any
property which is the subject of such business.

Fifth. He shall ascertain from each person residing in his
township, city, or town, the aggregate amount of monoy, and
the value of principal and interest of personal estate and
credits under the control of a receiver or commissioner, in
pursuance of any order, judgment, or decree of any court.
And it shall be the duty of all clerks of courts to furnish as-
sessors Or commissioners with a list of all evidences of bonds
under control of commissioners as evidenced by decrees of
their courts.

Sixth. He shall ascertain the amount of any money, and
the value of any personal estate or credits deposited to the
credit of any suit, and notin the hands of a receiver, and
all interest due from individuals to parties residing out of
this state for borrowed money or capital, and to what party
or parties such interest is due.

Seventh. He shall ascertain the value of all toll bridges,
turnpikes and ferries, by reference to the yearly rent which
may be paid therefor, if rented; if not rented, then the same
may be ascertained by valu&tion or from the yearly value.

Tax on personal property in choses in action, &c., and toll bridges.

65. On all personal property in choses in action, &c., and
toll bridges, turnpikes and ferries, as embraced in this sche-
dule, there shall be a tax of fifty cents on every hundred dol-
lars value thereof, the proceeds of one-fifth whereof shall be
applied to the support of the public free schools of the state.

ScHEDULE D.

66. The classification and numbers under Schedule D, shall
be as follows, to-wit:

He shall ascertain from each person in his district the ag-
gregate amount of income, in excess of six hundred dollars,
whether received or due, though not received within the year
next preceding the first of February in each year, except
salaries of officors of the state, payable at the.treasury, the
tax on which shall be collected at the time the salary is aud-
ited and paid, at which time also the auditor shall deduct all
indebtedness of such officer. The word income shall include
all rents, salaries, interest upon notes, stocks and bonds, or
other securities not otherwise taxed, of whatever description,
of the United States, or of any state or country, or any cor-
poration, company, partnership, firm or individual, colleoted
or received during the year, less the interest due and paid by
said person during the year, the amount of all premiums on
gold, silver, or coupons; the amount of sales of live stock and
meat of all kinds, less the value thereof at the tima of the
assessment of the same: provided, the said value has hereto-
fore becn taxed as capital; the amount of sales of wool, but-
ter, cheese, hay, tobacco, grain, or other vegetable, agricul-
tural or other production, grown or produced by said person:
provided, that the amount derived by the producer from the
sale of any agricultural production during the preceding year,
whether the same was grown during the preceding year or
not, shall be assessed and taxed as income; all other gains
and profits derived from any other source whatsoever, and
the share of the gains and profits of all companies, whether
incorporated or partnership, of any person wha would be en-
titled to the same if divided, whether said profits have been
divided or not: provided, that in addition to the sum of six
hundred dollars as aforesaid, there shall be deducted from the
income of the person assessed, all losses sustained during the

ear, all losses incurred in trade, all sums actually paid for
abor or service, ditches, fences, taxes and rents, all fertilizers,
clover or other seed, purchased and used by any person who
cultivates land or conducts any business from which income
is actually derived, except sums paid out for improvements,
new buildings, and betterments made to increase the value
of property or estate: and provided further, that only one
deduction of six hundred dollars shall be made from the ag-
gregate income of any family, except that guardians may
make a separate deduction of :six hundred dollars in favor of
each ward, out of the income coming to said ward.

Tax on income.

- 67. On the income derived from interest or profits, as the
same is defined in this schedule, the tax shall be one per
centum on the amount of such income in excess of six hun-
dred dollars. ,

False list; penalty and proceedings.

68. If any person shall, knowingly, render a false.list of
personal property, choses in action, moneys, credit, capital,
income, salary, or other subject of taxation, as described in
the several schedules of this act, and shall swear to such list,
it shall be the duty of the attorney for the commonwealth,
upon his own knowledge, or upon information furnished him
by any revenue 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 empannel a jury
to try the alegations of the petition; and if a verdict be
rendered establishing a false list, the court shall render judg-
ment against the accused for double the amount of taxes
imposed upon the property 80 omitted, together with the costs
of the proceedings, including a fee of five dollars to the com-
monwealth’s attorney; and the court shall moreover direct
the collector of taxes for the county or township, upon ten
days’ notice, to sell for cash the said property, or so much
thereof as may be necessary to satisfy the judgment afore-
said, with a commission to the collector of five per centum
upon the amount thereof; and it shall be.the duty of the col-
lector, within twenty days from the sale, to pay the taxes su
collected into the treasury of the state, and to pay the costs
to the persaps respectively entitled thereto; and any com-
monwealth’s attorney failing to perform the duties required
of him by this section, shall be fined in a penalty not exceed-
ing one hundred dollars.

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

69. The assessor or commissioner shall add up the columns
of figures on each page, so as to show at the bottom of each
the total aggregate of each column, and number of persons
and articles subject to taxation, with the amount of the pub-
lic tax due on every thing contained in such page; and at the
end of each book he shall enter the sums from the bottoms
of the respective pages, by reference thereto, so as to present
at one view the various species and total number of the sub-
jects of taxation within his township, city, or town, and the
entire amount of the revenue arising therefrom.

Deductions for failure to extend proper tax.

70. If the assessor or commissioner shall, either in his land
book or book of personal property, charge or extend in any
case a less tax than the law requires, the auditor of public
accounts shall deduct the amount omitted to be charged or
extended from the compensation of the assessor or commis-
sioner.

Books for former years; how made.

71, In any case:in which, in consequence of there being
no assessor or commissioner of the revenue for the year next

receding, or from any other cause, no book was made out
of the land tax, or the tax on personal property for that year,
the assessor for such township, or the commissioner of the
revenue of such city or town as composed the district of
said commissioner, shall proceed to make out books for the
year, according to the rate of tax which then existed, as well
as books for the current 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.

Omitted taxes; how assessed.

72. If the assessor or commissioner shall ascertain that any
person, or any real or personal property, or income or salary,
as not been assessed for taxation for the year cighteen hun-
dred and sixty-five, or any subsequent year, or that the same
has been assessed at less than the law required for that year,
or that the taxes thereon, for any cause, have not been real-
ized, it shall be the duty of the assessor or commissioner to
list the same, and assess the taxes thereon at the rate pre-
scribed for that year, adding thereto interest at the rate of
six per centum perannum. Where the same wes omitted by
no fault of the person charged with the taxes, no interest
shall be charged.

Penalties on assessors or commissioners.

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

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

| %4, The assessor or commissioner, after completing his per-
sonal property book, shall make three copies thereof. At the

foot of each copy he shall make and subscribe an oath to the
following effect:

eT, AB, assessor for the township of
(or corporation) of , or commissioner of the revenuc
for tho city or town of , do swear that, in making out
the original book, of which the foregoing is a correct copy,
I have, to the best of my knowledge and ability, pursued the
laws prescribing the duties of an assessor (or commissioner
of the revenue); that in every case the list of each person
was rendered on oath, except those noted by me as having
failed or refused to take an oath or affirmation. Given under
my hand this day of

Sworn to before me, a justice of the peace (or other person
authorized to administer oaths) for the county (or corpora-
tion) of , on the day of .

_ 75. The original of each book shall be retained by the as.
sessor or commissioner so long as he continues in office, and
then be delivered to his successor. If he fail herein, or if he
fail to make the copies required by law, he shall forfeit fifty
dollars.

76. One copy of each book shall be delivered by the asses-
sor or commissioner to the clerk of the county or corporation

, in the county

court of his county or corporation, to be filed and preserved
by such clefk, free for the inspection of any person, and a
copy of either or any part thereof may be had from the clerk,
at the charge of any person desiring the same.

77. One copy of each book shall be delivered by the asses-
sor or commissioner to the county,'city or town treasurer,
which shall be his guide and authority for collecting the taxes
therein charged. The assessor for each township shall, in
addition to the three copies above required, make an addi-
tional copy of each book and deliver the same to the town-
ship clerk; and the said assessor shall also extend upon the
copy required to be furnished to the county clerk, the county
levy and the county and district school tax, and upon the
copy required to be furnished to the township clerk, he sball
extend the township tax.

78. The other copy of each shall be transmitted to the
auditor of public accounts by the assessor or commissioner,
with his certificate, stating that he delivered a duplicate
thereof as to the state tax, to the county, city, or town treas-
urer aforesaid, and the time of delivery. Each copy shall be
examined by the auditor of public accounts, with the book
of the preceding year, and with the transcripts, abstracts or
atatemente 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 settle-
ment with the officer charged with the collection of taxes. It
shall be admitted as evidence in any proceeding for judgment
against such officer on account of the taxes with which he is
chargeable. .

79. It shall be the duty of the assessor or commissioner to
furnish to the clerk of the court for the county or corperation,
for his examination, as required by law, the copies of said
books by the first day of July, anéto furnish to the treasu-
rer and auditor 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
accounts 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 asses-
sor or commissioner to deliver said books.

80. The assessor or commissioner may require from the
clerk, collecting officer and auditor, a receipt or acknowledg-
ment in writing of the delivery of the said books to them re-
spectively.
81. Each assessor or commissioner shall be entitled to the
following fees: For making an entry or assessment under
the twenty-ninth 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 thirty-second section, one
dollar and seventy-five cents; the parties among whom the
Jand is divided shall be jointly and severally liable, except
where the assessor or commissioner’s proceedings are con-
firmed by the court, in which case the party complaining
shall pay the assessor or commissoiner’s fee, in addition to
the cost incurred in consequence of the application to the
court; for making an entry transferring lands, before charged
to one person, unto another, one dollar, which shall be charged
to the person to whom the transfer is made, and be a com-
pensation for all the tracts in the assessor’s or commissioner's
township, city or town, conveyed by the same deed; for an
entry of land according to the thirty-sixth and thirty-ninth
sections of this act, one dollar, which shall be charged to the
person for whom the entry is made.

Fees; how made out and collected.

82. The ussessors or commissioners may. make out tickets
for their fees and place them in the hands of a sheriff or other
officer, to be collected and accounted for in the same manner
that clerks’ fees are collected and accounted for. The said
assessors or commissioners shall be subject to the same pen-
alties #s clerks of courts for issuing tickets wrongfully.

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

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

84. The auditor of public accounts shall also pay to the
several assessors or commissioners all postage advanced by
them ia the transmission of their books, or any correspond-
ence touching the duties of their office, and a fee of ten cents
for each birth and death registered and returned by them.

When compensation suspended.

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

Compensation for services omitted by another assessor or commis-
sioner.

86. Where, however, any assessor or commissioner lists the
property and makes out books for a former year, such com-
pensation may be allowed him in addition to what he is enti-
tled to for his services during the current year, as he would
have received in a former year had he then been appointed
and performed the duties of assessor or commissioner.

87. When an assessor or commissioper begins in any year,
and dies, or is removed, before the services to be rendered by
him in that year are fully performed, in consequence whereof
another succeeds him, who completes the same, the sui to
be paid for the whole services of the assessors or commis-
sioners in that year shall be apportioned between them, ac-
cording to the services by them respectively performed, If,
however, in consequence of any failure to deliver up books
or papers which the former had, the latter has to proceed to
take the list of taxable property, and do all that he would
have to doin case there had been no previous assessor or
commissioner for that year, then he shall receive all the com-
penxation for the said year.

Redress against ‘erroneous assessment.

88. After the township assessor or commissioner of the rev-
enue shall have delivered a copy of his land book, or the book
of personal property, to the county, city or town treasurer,
no alteration shall be made in either by him affecting the
taxes of that year. |

89. But any person assessed with taxes, aggrieved by any
entry in either book, may, within two years after the delivery
of such book to the treasurer aforesaid, apply for relief to
the court in which the assessor or commissioner gave bond
and qualified. The attorney for the commonwealth shall de-
fend the application, and no order made in favor of the ap-
plicant shall have any validity unless it is stated on the face
thereof that such attorney did defend it; that the assessor or
commissioner making the assessment, or his successor, was
examined as a witness touching the application, and the facts
proved be certified.

90. If the court be satisfied that the applicant is errone-
ously charged on such books with any taxes, and that the
erroneous entry was not caused by reason of the failure or
refusal of the applicant to furnish a list of his property, real
and personal, to the assessor or commissioner on oath, as the
law requires, it may order that the assessment be corrected.
If the assessment exceeds the proper amount, the court may
order that the applicant be exonerated from the payment ot
so much as is erroneously charged, if not already paid, and it
paid, that it be refunded to him. If the assessment be les:
than the proper amount, the court shall order that the appli-
cant pay the proper taxes, and shall furnish the auditor oi
public accounts with the new assessment. ‘

91. 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, cither
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 auditor of public accounts.
* 92. If what was so erroneously charged has been paid into
the treasury, the order of court shall entitle the claimant to
& warrant on the treasury 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.

93. 1f the court shall be of opinion that the orror asked to
be corrected was committed by reason of the neglect or care-
lessness of the assessor or commissioner, it may render jadg-
ments against him for the costs of the application; and if the
erroneous entry was made by reason of the failure or refu-
sal of the person charged to furnish ‘the assessor or commis.
sioner with a proper description, exhibition or list, the court
shall refuse relief.

Supersedeas ‘authorized.

94. 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 4
supersedeas or appeal to the circuit court of the county or
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 pro-
secuted by the attorney for the commonwealth for such court.
The circuit court, upon the facts stated, and upon such other
evidence as either party may offer, shall gorrect, affirm or
reverse the order of exoneratidn, 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 assessor or commissioner who made the erroneous as-
sessment. °

Offences against the revenue laws; how prosecuted.

95. It shall be the duty of every assessor or commissioner
of the revenue, to furnish the attorney for the commonwealth
of every county, city or town, ten days prior to the empan-
nelling 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 tban himself, showing the na-
ture 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 ac-
counts. 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 is
discharged, shall return such lists to the clerl# of the court,
to be preserved and filed by him in his office. In case no
violations shall have been discovered by said assessor or com-
missioner, or otherwise come to his knowledge, it shall be the
duty of the assessor or commissioner as aforesaid, to furnish
a statement of the fact, verified by affidavit, to-the attorney
for the commonwealth, and to the auditor of public accounts
as aforesaid. No assessor or commissioner shall draw from
the treasury any money for services rendered by him as such,
unless and until he shall have furnished the statements afore-
said, verified by affidavit, and otherwise complied with the
requirements of this section. It shall be the duty of the cir-
cuit, county and corporation courts, specially to charge the
grand juries to enquire into all violations of the revenue
aws of this state by the assessors or commissioners of the
revenue thereof. —

Mode of recovering fines.

96. Any action vr motion for the recovery of any fine or
forfeiture prescribed by this act against any assessor or com-
missioner, may be instituted or made by the auditor of pub-
lic accounts, in the circuit court of the city of Richmond,
according to the second section uf the forty-third chapter of
the Code. |

Tax on wills and administrations.

97. On the probate of every will or grant of administra-
tion, not exempt by law, there shall be a tax of one dollar
where the estate passing by such will, or coming into the
hands of such administrator, shall not exceed one thousand
dollars, and for every additional one hundred dollars, or frac-
tion of one hundred, an additional tax of ten cents, and no
one shall be permitted to qualify and act as executor or ad-
ministrator until said tax shall have been paid; but where
an estate 18 committed to a sheriff to be administered, he
shall not be required to pay said tax unless and until suffi-
cient assets of said estate shall have come into his hands.

Tax on deeds.

98. On every deed, not exempt by law, admitted to record
and on every contract relating to real estate, whether it be
a deed or not, which is admitted to record, the tax shall be
one dollar; and where the consideration of the deed, or value
of the property conveyed, shall exceed one thousand dollars,
an additional tax of ten cents on every bundred dollars, or
fraction of one hundred dollars, of such consideration or the
value of the property in excess of one thousand dollars; but
any deed, will or contract may be recorded in the same office
where the records containing such deed, will or contract have
been destroyed by fire or otherwise, free of the state tax:
provided, that but one tax shall be collected on any deed or
contract; but the tax on each deed of release shall be only
oho dollar, and on deeds of trust or mortgages given by rail-
road or other improvement companies, the tax shall be as-
sessed and paid upon the amount of bonds or other obligations
secured thereby: provided, that the aggregate of the tax to
be paid upon any such deed of trust or mortgage shall not
exceed the sum of two thousand dollars. —

Tax on suits.

99. First. When‘any original suit, whether commenced by
writ or notice, ejectment or attachment (other than a sum-
mons to answer a suggestion sued out under the eleventh
section of chapter one hundred and eighty-four of the Code
of eighteen hundred and seventy-three, or other action, ex-
cept a suit in chancery, is commenced in a circuit, or corpo-
ration court, and in every case of & removal of a cause from
a magistrate’s court to the county court, there shall be a tax
thereon, if the amount of debt or demand for damages shall
not exceed five hundred dollars, of one dollar, and when the
debt or demand for damages exceeds five hundred dollars
there shall be an additional tax of ten cents for every bun-
dred dollars, or fraction of one hundred dollars, of such debt
or demand in excess of five hundred dollars: provided, that
in all suits the plaintiff or his attorney may endorse upon his
writ or notice the real amount claimed in his action, and the
tax upon the suit shall be fixed with reference to the amount
80 claimed.
Second. Upon every appeal, writ of error or supersedeas 1
in a circuit court, there shall be a tax of three dollars: and
on every appeal, writ of error or supersedeas in the supreme
court of appeals, there shall be a tax of six dollars.

Third. Upon every chancery suit originating either in a
corporation or circuit court, in which the subject in contro- *
versy shall not exceed five hundred dollars, there shall be a
tax of one dollar and fifty cents.

100. No clerk shall issne any writ, or docket any notice ¢
mentioned in the ninety-ninth section, or record any deed or ,
will, or grant any letters or certificate of administration,
until the tax thereon shall be paid. The clerk shall report £
to the auditor of public accounts, on the fifteenth day of Oc- ¢
tober in each year, the amount of such taxes assessed and
received by him on or after the first day of September in one
year, and before the first day of September in the next year,
as provided in the fourteenth section of chapter thirty-six of
the Code of Virginia, edition of eighteen hundred and sev-
enty-three, and shall pay into the treasury, on or before the ¥
fifteenth day of December following, the amount appearing *
due thereby, deducting a commission of five per centum for
receiving and paying the same, as provided in the nineteenth
section of said chapter.

®

Tax on seals.

101. When the seal of the state, of a court, or a notary 1
ublic, is affixed to any paper, except in the case exempted
y law, the tax shall be as follows: For the seal of the state,

two dollars; and for the seal of a court or notary, one dollar;
and herein shall be included a tax on a scroll, or any impres-
sion upon paper in the place of a seal.

LIcENSES.—ScHEDULE A.
Merchants. .

102. Any person licensed as a merchant, may sell any per- 1
sonal property, including as such, coal oil, salt, and copperas ®
water, and may manufacture and sell medicine, except as »
follows:

First. He shall not sell wine, ardent spirits, malt liquors s
or cider, or any mixture of any of them, without a separate f
license therefor.

Second. He shall not buy and sell gold or silver coin, bonds,
and other evidences of public debt, or any certificates of in- »
debtedness of any corporation. v

103. Every merchant shall pay a specific tax for the privi-s
lege of selling in this state, the amount of which shall be de- ”
termined by the aggregate of the purchases of the said mer-
chant, during the period for which said license is granted.
If the merchant has been in business as such, whether under ¢
a license or not, in the county Or corporation where he ap- ?
plies for a license, for twelve months next preceding, the pur-
chases made by him of goods, wares and merchandise, during
the succeeding year, shall be assumed to be at least equal to
the purchases of the preceding year; but it may be deter.
mined that they will exceed those of the preceding year. If
the business has only been carried on for a part of the pre-
ceding year, then the amount of purchases of the preceding
year may be ascertained by adopting the purchases for such
part of the year, as a basis for ascertaining the same for the
entire year. If the merchant is a beginner, he shall state the
amount of his probable purchases for and during the time the
license he proposes to obtain will continue. In all cases the
license shall specify the amount of goods to be bought under
the same. if the amount of the goods authorized to be
bought under such license shall have been bought, the license
thereafter shall be deemed to be void, but if the merchant de-
sires an enlargement of the amount of goods, at first cost
valuation, he shall be authorized to buy, he may apply fors
‘new assessment and a new license, for the privilege of buying
the additional quantity of goods to be purchased. For the
purpose of ascertaining whether the amount of goods au-
thorized by such license have been purchased, it shall be the
duty of every merchant, on the first days of January, April,
uly and October, of each year, to make report in writing,
on oath, to the commissioner of the revenue, or assessor for
the district in which the merchant was licensed, showing the
amount of goods purchased by him within the preceding
three months. If any merchant shall fail to make such ro-
port, the commissioner or assessor shall assume that all the
oods authorized to be purchased under the license have been
Bought, and shall proceed to make a new assessment, after
examining the merchant under oath, and upon such other
evidence as he may be able to obtain, in such manner, and to
the effect he would do, if application had been made to him
for an enlargement of the license aforesaid. If any person
shall bring goods into this state at a time when by an assess-
ment he cannot procure a license for the full term of one
year, and he desires to have such goods sold by auction, the
commissioner or assessor may assess the tax at a rate equal
to the tax for one year. The stock of goods on hand when
a license is granted at the first cost valuation, shall be em-
braced and included in the amount of the purchases of goods
to be sold under the license provided for by this section. Any
erson violating the provisions of this section,-shall pay a
fine of not less than five hundred nor more than cne thousand
dollars, for each offence.

Tax on merchants.

104, On every license to a merchant or mercantile firm,
the tax to be paid shall be graduated as follows: If the amount
of purchases shall not exceed two thousand dollars, the ape-
cific tax shall be ten dollars; and for all purchases over two
thousand dollars, and less than sixty thousand dollars there
shall be paid a tax of one half of one per centum. Upon
all purchases over sixty thousand dollars, and less than eighty
thousand dollars, there shall be paid a tax of forty cents on
the one hundred dollars of said purchases, in excess of sixty
thousand dollars. Upon all purchases over eighty thousand
dollars, and less than one hundred thousand dollars, there
shall be paid a tax of thirty cents on the one hundred dollars
of said purchases, in excess of eighty thousand dollars. Upon
all purchases over one hundred thousand dollars, there shall
be paid a tax of ten cents on the one hundred dollars of said
purchases in excess of one hundred thousand dollars. The
tax imposed under and by virtue of this section shall be in
lieu of all tax, for state purposes, on the capital actually em-
loyed by said merchant or mercantile firm in said business.
e tax in excess of ten dollars imposed by this section shall
be paid in equal instalments on the tenth January, tenth of
April, tenth of July, and tenth of October, in each year, and
shall be collected in the same manner that license taxes are
collected. Merchant tailors, lumber merchants, dealers in
coal, ice, or wood, shall be embraced in this section. But
this section shall not authorize any such person to sell wine,
ardent spirits, or a mixture thereof.

Liquor merchants.

105. A license to sell wine, ardent spirits, malt liquors, cider,
or any mixture of any of them, shall be obtained in addition
to a license to engage in or follow any other licensed business,
occupation or profession; but such license shall not authorize
the salé of wine, ardent spirits, malt liquors, cider, or any
mixture of any of them to be drunk at the place where
sold. No person shall sell wine, ardent spirits, malt liquor,
cider, or any mixture of any of them, to be drunk at the place
where sold, except the keeper of a licénsed ordinary or the
keeper of a licensed eating-house, unless he shall have ob-
tained a license therefor. Before a license shall be granted
to keep an ordinary or eating-house, or to sell liquor, &c., to
be drunk at the place where sold, application shall be made
to the court of the county or corporation in which it is to be
kept, for permission to keep the same; and upon said court
being satisfied, after hearing testimony for, and if any should
be offered against the application, and entering of record that
the place where the same is to be kept is convenient and
suitable, and that the applicant is a person of sobriety and
good character, and that he has paid to the proper officer the
tax required by law to be paid on said license, and, upon giv-
ing a certificate to that, effect, the said license shall be granted,
but not until then: provided, that no license shall be granted
to sell, by retail, ardent spirits, malt liquors, or any mixture
of any of them, until a certificate is obtained from the court
of the county or corporation, in the mode and to the effect
the same is required to be obtained by the keeper of an ordi-
nary.s Under a license to sell ardent spirits, as first above
mentioned, the person licensed may, in addition thereto, seli
wine, malt liquors, cider, or any mixture of any of then,
without any additional tax, unless or until the legislature
shall otherwise prescribe by fixing a different rate of tax for
the sale of either. Ifa law shall impose a tax on the amount
of sales, the license shall specify the amount to be sold under
such license, and, wren such amount is sold, the license there-
after shall be void. The amount of such sales shall be ascer-
tained and determined as follows: If the merchant has been
in business as such, whether under a license or not, in the
county or corporation where he applies for a license for twelve
months next preceding, the sales during the succeeding year
shall be assumed to be at least equal to, and it may be deter-
mined that they will exceed, those of the preceding year. If
the business has only been carried on part of the year pre
ceding, then the amount of sales of the preceding year may
be ascertained by adopting the sales for such part of the year
as an approximate basis for averaging the same for the entire
year. If a liquor merchant is a beginner, he shall state the
amount of his probable sales for and during the time the
license he proposes to obtain will continue. In all such cases.
of conjectural sales, the amount thereof may be determined
by ascertaining the amount of purchases made and to be
made, and adding the per centum of profits made or to be
made on the sales, and adopting the aggregate as the amount
of sales. In all such cases the license shall specify the amount
of the wine, ardent spirits, malt liquors, or cider, to be sold
urider such liquor ‘merchant’s license, including profits. If
the liquor merchant who is a beginner desires an enlargement
of the amount of sales, he may apply for a new assessment
and new license for the privilege of selling the additional
quantity desired, which shall be granted upon the payment
of the tax on the sales without the specific tax. For the

urpose of ascertaining whether the amount of wines, liquors,

c., authorized by such license to be sold have been sold, it
shall be the duty of every liquor merchant who is a beginner
as aforesaid, on the first day of August, November, and Feb.
ruary, of each year,{o make report in writing, on oath, to
the assessor or commissioner of the revenue for the township,
city, or town in which the liquor morchant was licensed,
showing the amount of goods sold by him within the prece-
ding three months. If any such liquor merchant shall fail
to make such report, the assessor or commissioner shall as-
sume that all the wines, ardent spirits, &c., authorized to be
sold by the license have been sold, and shall proceed to make
anew assessment, after examining the liquor merchant on
oath, or upon such other evidence as he may be able to ob-
tain, in the same manner and to the same effect he would do
if the application had been made to him for an enlargement
of the license aforesaid. If any person shall bring wines,
ardent spirits, &c., into this state at a time when, by an as-
sessment, he cannot procure a license for the full term of one
year, and he desires to haye such wines, ardent spirits, &c.,
sold by auction, the assessor or commissioner as aforesaid
may assess the tax at arate equal to the tax for one year.
Liicensed distillers may sell liquors manufactured by them, at
the place of manufacture, in quantities not less than one

allon, without a special license, provided the same shall be

elivered to purchasers at the distillery. If any person shall
im any manner violate this section he shall pay a fine of not
less than thirty dollars, nor more than one thousand dollars,
for each offence. Nothing in the preceding section shall be
construed to prevent manufacturers of cider from selling the
same to be drunk at the place where sold.

Taz on liquor merchants.

106. The specific license tax to every person for the privi-
lege of selling by wholesale, or by wholesale and retail, wine,
ardent spirits, malt liquors, cider, or any mixture of any of
them, shall be two hundred and fifty dollars; if by retail
only, in the country, und in towns of two thousand inhabi-
tants and under, fifty dollars; over two thousand inhabitants,
one hundred dollars; and if the license shall include the ad-
ditional privilege contained in section one hundred and five
of the assessment act, he shall pay an additional tax of fifty
dollars; and there shall be an additional tax on the amount
ef sales made by wholesale, or by wholesale and retail, to be
ascertained in the manner prescribed in the same section of
the assessment act aforesaid, as follows: if the sales be under
one thousand dollars, the tax shall be ten dollars; if one
thousand dollars and one, and under fifteen hundred dollars,
twenty-four dollars; if fifteen hundred dollars, and under
twenty-five hundred dollars, thirty-two dollars; if twenty-
five hundred dollars, and under five thousand dollars, forty-
eight dollars; if five thousand dollars, and under ten thousand
dollars, seventy-six dollars; if ten thousand dollars, and un-
der fifteen thousand dollars, ninety-six dollars; if fifteen
thousand dollars, and under twenty thousand dollars, one
hundred and twelve dollars; if twenty thousand dollars, and
under thirty thousand dollars, one hundred and forty dollars;
if thirty thousand dollars, and under fifty thousand dollars,
two hundred and eight dollars; and if over fifty thousand
dollars, ten dollars for every ten thousand dollars excess over
the said sum of fifty thousand dollars. The amount of sales
shall be ascertained in the manner prescribed in section one
hundred and five of this act, and be taxed as other sales of.
liquor merchants are taxed; and the commissions, if sold by
& commission merchant, shall be ascertained as prescribed in
section one hundred and five of this act; and be taxed as
other commissions are taxed.

107. There shall be paid by every person licensed under
section one hundred and six of this act, in addition to the
specific license-tax therein specified, for the privilege of sell-
ing wine, ardent spirits, malt liquors, cider, or any mixture
all sales made by retail after the passage of this act. It shall

_ be the duty of every assessor and commissioner of the reve

nue in this state, to ascertain from every person, on oath, in

his township or city, licensed under section one hundred and

six of this act, between the first and fifteenth of January.

April, July and October, of each year, the gross amount of

sales by retail, of all wines, ardent spirits, malt liquors, cider.

or any mixture of any of them, made by such person after

the passage of this act, and during the three months next

preceding the first days of said months of January, April,

July and October, in each year; and in the event of a failure

to make such return, the party shall thereby forfeit his li-

Returns of as- cense. Every such assessor and commissioner of the reve-

sceors to be a¢° nue, shall make out a return of the tax so assessed, in accord.

furnished by ance with forms to be prescribed by the auditor of public

What copies to accounts. One copy of said return shall be forwarded by

be made,and such assessor or commissioner within thirty days after the

whom ° same is hereby required to be made, to the auditor of public

accounts; and, at the same tifne, he shall deliver duplicate

copies thereof to the treasurer of his county or city, and to

the clerk of the county or hustings court, of his county or

Tax tobe paid city, to be filed in the clerk’s office of such court. Every

to treasurer of person licensed under the preceding section of this act, shall.

tyorcity P p &

‘on or before the first days of September and March, in each

year, pay to the treasurer of his county or city, the tax

ereby imposed upon the gross amount of his sales by retail.

Additional tax In default of such payment within the times herein specified,

pay every such person shall pay, in addition to the tax hereby

imposed, five per centum upon the amount of such tax for

each month, or fraction of a month, during which he shall

daxes; howcol- be so in default; which, together with the tax hereby im-

posed, shall be collected in the same manner that delinquent

Penalty for fail- taxes are now required by law to be collected. Any person

steno failing or refusing to report fully and truly to the assessor of

aie, e* the township, or the commissioner of the revenue of the city

in which such licensed business is carried on, the amount of

all such sales made by him prior to the first days of Janu-

ary, April, July and October, respectively, in each year, shall

be liable to a penalty of not less than ofe hundred dollars,

nor more than one thousand dollars, and forfeiture of license;

and any such person who shall make a false or fraudulent re-

™ turn, shall be guilty of a misdemeanor, and shall be punished

by imprisonment in jail nut exceeding twelve months, anda

. fine of not less than one hundred dollars, nor more than one

What to consti- thousand dollars. Any sale of the’liquors above enumerated,

tute a retailer in quantities of less than five gallons, not to be drunk where

. sold, shall be deemed a sale by retail for the purposes of this

It liquor tobe act. But no retail dealer shall be allowed to sell ardent

Sold: ronuined to spirits, wine, malt Hquors, or any mixture thereof, to be

ioe drank where sold, without taking out a license to keep an
OrPamnary .

Penalty or
false or fraua
lent return

316 ACTS OF ASSEMBLY. |
thereof, two and a half per centum upon the gross amount of

108. Every person buying or selling on commission shall
be deemed a commission merchant. Any person licensed as
# commission merchant may sell any personal property, ex-
cept wine, ardent spirits, and malt liquors, gold or silver coin,
bonds, certificates of public or private debts, or other securi-
ties, which may be left with or consigned to him for sale; nor
shall he sell by sample any hogshead or box of unmanufac-
tured tobacco, unless such ho shead or box offered for sale be
deposited in some place in the city, town, or village where
said tobacco is offered for sale. All tobacco sold in violation
of this provision shall be taxed two dollars and fitty cents
fer each hogshead or box weighing less than fifteen hundred
pounds, and ten cents per hundred for every hundred pounds
in excess of fifteen hundred pounds go sold, to be paid by the
commission merchant selling the same, to be ascertained and
collected by the collector of the city, town, or village where
said tobacco 1s sold. Such merchant shall pay a tax on such
sales, or on the commissions charged for such sales, as the
legislature may from time to time impose; and all sales,
whether made for compensation or not, and all commissions
and other compensation of every kind received, whether the
same be for brokerage, insurance, or other services or assur-
ances, shall be held to be subject to such tax as may be im-
posed. Any person buying or selling contrary to the provi-
sions of this section, or who shall in any manner violate the
same, shall pay a fine of not less than fifty dollars nor more
than one thousand dollars for each offence.

Tax on commission merchants.

109. The specific license tax on every commission merchant
or firm shall be fifty dollars; but where his commissions shall
exceed one thousand dollars, the tax shal! be sixty dollars,
and ten dollars for each thousand in excess of two thousand
dollars. -

Sample merchants.

110. Any person who shall sell, or offer to sell, any descrip-
tion of goods, wares, or merchandise, by samplo, card, de-
scription, or other representation, shall be deemed to be a
sample merchant; but nothing in this act shall be so construed
as to prevent any resident merchant or manufacturer from
exhibiting a specimen of his goods, wares, or merchandise
anywhere in the state; nor shall it prevent the exhibition of
a sample of any property which the person exhibiting the
same is authorized to sell without a sample merchant’s license.
It shall not be lawful for any person or persons to sell, or
offer to sell, any description of goods, wares, or merchandise,
except articles manufactured by him in this state, by sample,
card, @escription, or other representation, without first hav-
ing obtained a license therefor from some township assessor
gr commissioner of‘the revenue of a city or town, which
license shall grant the privilege of selling anywhere in the
used state; but if used out of the county or corporation where
then. granted, shall be authenticated by tho certificate of the clerk
of the court of the county or corporation where granted,
that the person signing the same is really the township asses-
sor or commissioner of the revenue, as the case may be, and
not that his signature is believed to be genuine. Such licenses
ble thus obtained shall be a personal privilege, and shall not be
transferable, nor any abatement in the tax thereon allowed,
nor shall a license granted any resident sample merchant be
construed as authorizing any commercial traveler or sales-
man, who is & non-resident, to sell under such license; and
, cities NO county, city, or town shall have the right to levy or col-
sample. lect a tax on sample merchants. Any person or persons who
ts shall sell, or offer to sell, in violation of this act, shall pay a
forsell- fine of not less than two hundred dollars nor more than five
ample | hundred dollars for each offence, the informer to receive one-
nrela- half of the fine so collected: provided, that nothing in this
on-resi- section shall be construed to allow non-resident sample mer-
chants to sell to any person other than a manufacturer or
licensed merchant, without taking out the additional license
required of resident merchants.

Tax on sample merchants.

sample 111. The specific license tax on every merchant, mechanic
“or manufacturer, for the privilege of selling by sample, card,
description or other representation, shall be one hundred dol-
lars, except licensed merchants or manufacturers, who shall
for per- pay a tax of twenty-five dollars; and any sample or other
cence merchant Permitting any one else to sell under his license,
licable shall pay a fine of fifty dollars for each offence. This section
~ Bshall not be construed to apply to sales of wines, ardent
mer- spirits, or malt liquors, cider, of any mixture thereof. Any
cobigin SAlMple merchant who shall sell wine, ardent spirits, malt
herefor liquors, cider, or any mixture thereof, by wholesale or retail,
shall obtain the same license and pay the same tax as other
o- wholesale or retail liquor merchants. Nothing in this section
campic Shall be so construed as to permit the sale of unmanufactured
tobacco by sample, under a sample merchant’s license, but if
any person other than a commission merchant, shall sell or
offer to sell, by sample, card, description or other representa-
sample tion, any unmanufactured tobacco, the hogshead or box
's containing the same, from which the sample was taken, not
being deposited in the city, town, or village where the same
is Offered for sale, shall be deemed a tobacco sample mer-
chant, and shall pay the same license tax as wholesale liquoi
merchants. This section shall not be so construed as to pre-
vent any planter from selling all tobacco raised by himself,
by sample or otherwise.
wv

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

Tax on peddlers.

113. The specific license-tax on every person for the pri-
vilege of peddling and bartering, shall be fifty dollars; but
no resident mechanic or manufacturer, except a manufactu-
rer of ardent spirits or malt liquors, shall be taxed for the
privilege of peddling or bartering articles manufactured by
himself in this state.

Tax on fortune tellers.

114. Any person who shall carry on or engage in the pro-
fession of fortune telling, shall first obtain a license therefor.
The specific license for such business shall be twenty dollars,
and any person who shall engage in such profession without
obtaining such license, shall be deemed guilty of a misde-
meanor, and fined five hundred dollars, and be committed to
the county or corporation jail for not less than one year.

Sale or barter of patent rights.

115. No person shall sell or barter the right to manufac-
ture or use any machinery or other thing, patented to any
person or company, under the laws of the United States,
without first having obtained a license therefor from some
township assessor, or commissioner of the revenue of a city
or town, which license shall grant the privilege of selling
anywhere in the state. Butif used out of the county or cor-
poration where granted, shall be authenticated by the certi-
ficate of the clerk of the court of the county or corporation
where granted, that the person signing the same is really the
Saw ae WW GRAD I 8 OEE. BS oO

township assessor or commissioner of the revenue, a5 i
case may be, and that his signature is believed to be genuix
A separate license shall be required on each patented thi
of which the right to make or use is sold; but any persz
owning the state right for any patented thing, may sell az
where in the state, through agents provided with a copyd
his license thus obtained, certified to be a true copy by tk
clerk of the court of the county or corporation wh
granted. Any person violating the provisions of this ¢
tion, shall pay a fine of not less than fifty dollars, nor ms
than five hundred dollars, for each offence.

Tax on sale or barter of patent rights.

116. The specific license-tax on every person who shall ei
or barter:the right to manufacture or use machinery or oth=
thing, patented under the laws of the United States, excep
the’ patentee, if he be a citizen of the United States, shall x
twenty-five dollars.

Sale by agents.

117. No person shall, without a license authorized by lat
act as agent for the sale of lands, or act as book agent, or s:
agent to sell or to offer for sale, the manufactured articles c:
machines of other states or territories, or to fake orders fi:
such manufactured articles or machines, on commission «:
otherwise, without taking out a license.

What constitutes a land agent; what he may seil.

118. Any person licensed as a land agent, may sell anr
land in this commonwealth entrusted to him for sale, ani
shall pay such tax on such sales, or on the commission
charged for such sales, as the legislature may, from timev |
time, impose. Any person selling land, or offering to sell thé
same, who is not an auctioneer, or who has not the fee sin:-
ple title or any other less estate therein, shall be held to bk
a land agent; but this section shall not be construed to pre.
vent any person not engaged in the business of selling land
for compensation, from selling without license, any lands for |
the sales of which he has a duly authenticated power of at-
torney. For any violation of this section, the person offend-
ing shall pay a fine of not less than one hundred dollars, nor
more than five hundred dollars, for each offence.

Tax on a land agent.

119. The specific license tax upon a land agent shall be
fifty dollars, and one-fourth of one per centum on amount of
sales: provided, that where there is a firm of land agents
doing business at one locality, said tax shall be on the firm.
and not on each member thereof.
120. Any person who shall receive subscriptions for, or
hall, in any manner, farnish newspapers, books, maps, prints,
yam phlets, or periodicals, otherwise than by sale, printed or
ublished beyond the limits of this state, shall be deemed to
e a book agent. Any person desiring to distribute or aell
nny religious books, newspapers, pamphlets, or periodicals,
nay apply to the judge of the county or corporation in which
16 may desire to distribute or sell the same, and such judge,
ipon being satisfied that the person applying is of good char-
.cter, and a proper person in whom to confide the trust of
selling d6r distributing such books, may direct the assessor or
-ommissioner to grant him a license with a nominal tax only.
Any person violating the provisions of this section, shall pay
» fine of not less than fifty dollars, nor more than one hun-
Jred dollars for each offence.

Tax on book agents.

121. The specific license tax upon a book agent shall be
ten dollars; but the court of the county or corporation may
reduce or dispense with this tax in the cases mentioned in
section one hundred and twenty of the assessment act afore-
said.

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

122. Any person who shall sell, or offer for sale, the maau-
factured articles or machines of other states or territories,
unless he be the owner thereef, and taxed as a merchant, or
take orders therefor on commission or otherwise, shall be
deemed to be an agent for the sale of manufactured articles
of other states or territories, and shall not act as such with-
out taking out a license therefor. No such person shall, un-
der his license as such, sell or offer to sell such articles, through
the agency of another; but a separate license shall be re-
quired from any agent or employee who may sell or offer to
sell such articles for another. For any violation of this sec-
tion, the person offending shall pay a fine of not less than
fifty dollars, nor more than one hundred dollars, for each
offence.

Tax on agents for the sale of manufactured articles or machines
Al other states or territortes.

123. The specific license-tax upon an agent for the sale of
manufactured articles or machines of other states or territo-
ries, shall be. twenty-five dollars; and this tax shall give to
any party licensed under this section, the right to sell manu-
factured articles or machines of other’ states and territories
within the county in which he shall take out his license; and
if he shall sell or offer to sell the same in any other of the
counties of this state, he shall pay an additional tax of ten
dollars in each of the counties where he may sell or offer to
sell the said manufactured articles or machines. —

Auction sales; who may sell without a license.

124. No person shall sell at auction or public outcry, with-
out a license, except in the following cases, to wit:

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

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

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

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

Auctioneer’s account of sales.

125. An auctioneer shall keep an account of all sales made
"by him, other than those made under section one hundred
and twenty-four, showing the aggregate amount thereof; and.
whenever required by an assessor or commissioner of the
revenue, shall render an account for taxation of all his sales.
for the period required by law to be stated, and shall sign
and answer all such interrogatories respecting such sales as-
may be propounded to him in pursuance of law. Such aq
counts, statements, and anawers shall always be on oath.

What an cuctioneer may do.

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

Classification of auctioneers.

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

General auctioneers; what they may sell.

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

Fax on general auctioneers.

129. The specific license tax on a general auctioneer to sell,
shall be fifty dollars; and if the place of business is in a city
or town having, when assessed, a population of more than
five thousand inhabitants, two dollars for every thousand
above that number, but said specific tax shall in no case. ex.
ceed one hundred and thirty dollars. And he shall pay an
additional tax of one-fourth of one per centum on the amount
of sales forthe year, to be ascertained and charged as is pro.
vided in the case of liquor merchants. If he sells wine, ar.
dent spirits, malt liquors, or any mixture thereot, he shal!
pay 8 tax of one-half of one per centum on the amount of sales,
to be ascertained and charged as his other sales are ascer.
tained and charged.»

Real estate auctioneers.

130. Any person licensed as a real estate auctioneer may
sell at auction, or privately, any real estate in this common.
wealth entrusted to him for sale: provided, that no such
auctioneer shall be allowed to negotiate loans upon a mort-

ge of real estate, or otherwise, without taking out a stock
broker's license therefor. If a tax shall be imposed on the
amount of the sales, the taxable sales shall be construed tc
embrace all sales of real estate made by such auctioneer
whether such sales be by public outcry or made privately
For any violation of this section, the person offending shal
pay a fine of not less than one hundred dollars nor more
than one thousand dollars for each offence.

Tax on real estate auctioneers.

131. The specific license tax on a real estate auctioneer tx
sell, shall be fifty dollars; and if the place of business is in
acity or town containing, when assessed, a population ex-
ceeding five thousand inhabitants, one hundred dollars; and
he shall pay. an additional tax of one-fourth of one per cen-
tum upon the amount of sales, to be ascertained and charged
as is provided in the case of liquor merchants. )

Junk dealers, canvassers, &c.

132. No keeper of a shop for the purposes herejn-men-
tioned, in a city or town having, when assessed, a population
of two thousand inhabitants or more, shall, without a license
authorized by law, purchase, sell, barter,,or exchange any
kind of second-hand article, junk, rags, old metals, or other
like commodities. The place at which such business may be
conducted shall be kept open for the purchase or sale of any
of the articles mentioned aforesaid. Nor shall any purchase
be made by the keeper or keepers of any such place of busi-
ness, or by any person or persons for them, except between
the hours ‘of sunrise and sunset of each day, and such place
of business shall be open at all times to the inspection of any
revenue or police officer of the city or town wherein the
license issued. Kvery person receiving such license shall
place up over the principal entrance of his place of business
a sign, designating that he is licensed, in conformity with the
provisions of this act. Nor shall any person canvass such
city or town, or any part thereof, for the purpose of buying
any junk, or other matters or things for any such junk dealer,
or for a sale to a junk dealer, without taking out a license.
Any person violating the provisions of this section shall pa
a fine of not less than fifty nor more than one hundred dol-
lars for each offence.

Tax on junk dealers.

133. The specific license tax on every junk dealer in a city or
town having, when assessed, a population of more than two
thousand inhabitants, and less than ten thousand, shall be fift
dollars; and for every thousand above ten thousand, five dol-
lars: provided, that in no case shall said tax exceed one hun-
dred and fifty dollars. And the specific tax on every person
for canvassing any such city or town, or any part thereof, for
the purpose of buying any junk, or other matters or things,
for any such junk dealer, or for sale to a junk dealer, shall
be one-half of the tax imposed by this section on such junk
dealer.

Tobacco auctioneers.

134. Any person licensed as a tobacco auctioneer, may sell
at auction any tobacco not prohibited by law to be sok. For
any violation of this section, the person offending shall pay
a fine of not less than fifty dollars, nor more than five hun-
dred dollars, for each offence.
Tax on tobacco auctioneers.

135. The specific license tax on tobacco auctioneers to sell,
shall be fifty dollars; except in towns of less than five hun-
dred inhabitants, it shall be twenty-five dollars.

Tax on retailers of tobacco.

136. No person shall be allowed to sell by retail, tobacco,
snuff or cigars, without having obtained a license to do so.
The specific license tax on retailers of tobacco, snuff or cigars,
shall be five dollars, which shall be assessed and collected as
other license taxes.

Common crivers.

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

Tax on common criers.

138. The specific license tax upon a common crier, to cry for
sale, shall be ten dollars.

ScHEDULE B.
Purchases and sales.

139. No person shall, without a license authorized by law,
canvass any county or corporation in this commonwealth, or
any part thereof, for the purpose of buying or offering to
buy, orshall actually buy, any matters of subsistence designed
as food for man or beast, or for any beverage, or for any
clothing, or for any materials of which clothing is made. A
license to authorize any person so to canvass or purchase,
shall be open to the inspection of any officer or citizen of the
county or corporation in which he is canvassing or purchas-
ing; and sach licensed person, when requested, shall exhibit
his license, so as to allow the same to be read and inspected,
and upon his failure so to exhibit the same, shall be held and
treated, and be subject to all the penalties, of a person can-
vassing or purchasing without a license; but this section
shall not be construed to prevent any person from purchas-
ing, without a license, any of the matters aforesaid, for his
own use, or for the use of his family. But in all such can-
vassing or purchasing, it rhall be held that a license is re-
quired, unless and until it be satisfactorily shown that the
Person canvassing or purchasing, is bona fide operating for
is Own consumption, or the consumption of his family. Any
person violating, in any manner, the provisions of this sec-
tion, shall pay a fine of not less than ten dollars, nor more
than five hundred dollars, for each offence; and shall, more-
over, be bound by the court, or any justice of the peace,
upon conviction before either, in a recognizance, with
and sufficient security, in a penalty not leas than one thou-
sand dollars, conditioned to be of good behavior for a period
of not less than one year.

Tax on canvassing to buy.

140. The specific license tax on every person canvassing
any county or corporation, or any part thereof, for the pur-
pose of buying any matters of subsistence, shall be ten dollars.

Ship brokers, stock brokers, and private bankers.

141. No person or corporation shall, without a license au-
thorized by law, act asa ship broker, stock broker, or pn-
vate banker. Any person engaged in the management of
business matters occurring between the owners of vessels and
the shippers or consignors of the freight which they carry,
shall be deemed to be a ship broker. Any person or corpo-
ration that deals in coin, foreign or domestic exchange, gov-
ernment stocks or other certificates of public debt, certificates
of debt, or shares in any corporation or chartered company,
bank notes, or any other notes used asa currency, or that
sells the same or any of them on commission or for for other
compensation, or who negotiates loans upon real estate se-
curities, shall be deemed to be a steck broker. A stock bro-
ker shall have the right to buy and sell for profit, or to sell
on commission, the coin, exchange, stocks, certificates of
debt, shares in chartered companies, bank notes, and notes
used as a currency as aforesaid, and sell either privately or
by auction, and also negotiate loans upon real estate securi-
ties. ‘Any person or corporation engaged in the business of
receiving money on deposit, or in so receiving money on de-
posit, and also in lending money, or in discounting negotiable
paper or other credits, shall be deemed to be a private banker,
and in the latter case the tax shall be paid for the additional
privilege of private bauking. Any person or corporation
violating the provisions of this section, shall pay a fine of not
less than one hundred dollars nor more than five thousand
dollars for each offence.

Tax on ship brokers.

142. The specific license tax on a ship broker shall be
twenty dollars.

Tax: on stock brokers and private bankers.

143. The specific license tax on a stock broker shall be two
hundred and fifty dollars, and the specific license tax on a
private banker shall be fifty dollars on a capital of five thou-
sand dollars or under; one hundred dollars on u capital from
five to ten thousand dollars; one hundred and fifty dollars on
@ capital from ten to twenty thousand dollars; and two hun-
-dred and fifty dollars on a capital of over twenty thousand
dollars; but when a person or firm is assessed with both licen-
es the specific tax shall be four hundred dollars. |

Pawn brokers.

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

Tax on pawn brokers.

145. The specific license tax on a pawn broker shall be two
hundred and fifty dollars.

Manufacturer of ardent sptrits and malt liquors. -

146. No person shall, without a license authorized by law,
distil or in any manner manufacture malt liquors or ardert
spirits from fruits, exceeding forty gallons of either. There
shall be a specified tax for the privilege of distilling or other
manufacturing of ardent spirits or malt liquors: provided,
that manufacturing of ardent spirits shall be construed as
limited to the production of alcoholic liquors by direct fer-
mentation of mash, wort or beer from grain, or pomace or
cider, or from grapes. Any person in any manner violating
the provisions of this section shall pay a fine of not less than
fifty dollars, nor more than five hundred dollars for each of-
tence, and be liable to imprisonment at the discretion of the
court.

Tax on the manufacture of ardent spirits and malt liquors.

147. A specific tax shall be paid for the privilege of manu-
facturing, rectifying and selling ardent spirits, which shall
cover and be in lieu of a tax on the capital employed in the
business. The manufacturer or producer of alcoholic liquors,
by direct fgrmentation and distillation, of mash or beer, from
grain, shall pay a distiller’s specific license tax to be gradu-
ated and classified as follows: The manufacturer-who shall
mash or distil ten bushels or less per day, thirty dollars; ten
bushels and less than twenty per day, fifty dollars; twenty
bushels and less than thirty per day, seventy-five dollars;
thirty bushels and less than forty-five per day, one hundred
and twenty-five dollars; forty-five bushels and less than se-
venty-five per day, two hundred dollars; seventy-five bushels
and less than one hundred per day, two hundred and fifty
dollars; one hundred bushels and less than one hundred and
fifty per day, three hundred dollars; one hundred and fift
bushels and less than two hundred per day, four hundred dol-
lars; two hundred bushels and less than two hundred and
fifty per day, four hundred and fifty dollars; two hundred
and fifty bushels and less than three hundred per day, five
hundred dollars; and each one hundred bushels per day, in
excess of three hundred, at the rate of two hundred dollars
for each one hundred bushels. The above distiller’s license
tax shall be paid before commencing his operations. Each
distiller shall pay an additional tax of two cents per gallon
on the whiskey distilled by him. And on ‘the payment of
‘such specific license tax, and tax per gallon, the manufactu-
rer shall have the privilege of selling the products of his dis-
tillation, in quantities not less than one gallon, at any place.
within the state of Virginia; but this privilege shall not be
construed to affect the right of cities or towns to levy taxes
on the sale of spirits. The manufacturer of alcoholic liquors,
by direct fermentation and distillation, from pomice or from
cider, grapes, or other fruits, when the quantity of brandy
‘made shall not exceed forty gallons, shall not be required
to pay any tax; when the quantity exceeds forty gallons, and
the distillery is ran not more than three months, the distiller
of brandy shall pay a specific license tax of ten dollars; but
i®run more than three months, the specific license tax shalt
be forty dollars. And each distiller of brandy shall pay the
farther tax of one cent on all brandy manufactured by him in
excess of forty gallons. On payment of the above taxes, the
distiller of brandy shall have similar privileges in regard to
the sale of brandy manufactured by him, to those granted to
distillers of whiskey. For manufacturing malt liquors, the
tax shall be twenty-five dollars.

Rectifiers.

148. Every person who rectifies, purifies or refines distilled
spirits or wines, by any process, and every wholesale or re-
tail liquor dealer, or compounder of liquors, who has in his
possession any still or leach tub, or who shall keep any other
apparatus for the purpose of refining in any manner distilled
spirits, shall be deemed to be a rectifier. There shall bea
tax on the quantity of distilled spirits and wines to be recti-
fied, which shall be stated in the license, and when the quan-
tity so stated shall have been rectified, the license, thereafter
shall be void; and any person continuing the business after
the quantity named in the license shall have been rectified,
shall be liable to all the penalties of a person rectifying with-
out a license. If the person desiring such license make ap-
plication therefor, he shall state on oath the probable quan-
tity which, in his opinion, he will rectify during the time the
license is to continue, and the tax shall be assessed as well
for the specific amount as upon the quantity to be rectified.
If the application shall not be made to the assessor or com-
missioner for an assessment, the assessor or commissioner
shall assess the specific tax as in other cases of default, and
shall ascertain, upon the best information he can obtain, the
probable quantity which will be rectified during the time the
icense will continue, and shall therefrom assess the actual
rate per gailon provided for in this act. If the quantity to
be rectified under such license shall have been so rectified,
and the person desires to rectify an additional quantity, he
may apply for a new assessment and new license for the ad-
ditional quantity desired, which shall be granted upon pay-
ment of the tax on the gallon, without the specific tax to
rectify. The same reporta required of a liquor merchant to
ascertain his sales may be required of a rectifier for the pur-
pose of ascertaining the quantity rectified by him. The as-
sessor or commissioner shall be allowed, at all reasonable
times, to have access to and inspect the books and records of
such rectifier, pertaining to his business as such, for the pur-

e of verifying or correcting his assessment. Any person
in any manner violating the provisions of this section, shall
pay a fine of not less than atty dollars, nor more than five

undred dollars for each offence, and be liable to imprison-
ment at the discretion of the court.
_ 149. The specific license tax to a rectifier, shall be tw
hundred and fifty dollars, except, that a manufacturer of ar.
dent spirits may rectify spirits of his own manutacture witk-
out additional tax. Hach rectifier shall also pay a tax of twa
cents per gallon on all spirits rectified by him which is not
of-his own manufacture. Every rectifier who shall desire t
sell by wholesale or retail, spirits so rectified by him, shall b
assessed with and pay the same tax which is assessed an
paid by other wholesale and retail dealers in ardent spirits

Commercial brokers.

150. No person shall, without a license authorized by law
act as commercial broker. Every person who negotiates th:
urchase and sale of promissory notes, or who negotiate
oans upon any class of securities, unless he be a stock broke
or private banker, or who negotiates the sale of merchandiz
without having possession or control of it, as commissior
merchants have, shall, for the purposes of this section, bk
deemed a commercial broker. Any person acting as com.
mercial broker without a license, shall pay a fine of not les:
than fifty dollars, nor more than five hundred dollars, for each

offence.

Tax on commercial brokers.

151. The specific license tax on a commercial broker, shall
be two hundred and fifty dollars.

ScHEDULE C.
Ordinaries, boarding houses, cc.

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

What constitutes an ordinary; tax on the license; how to be esti-
mated.

153. Any person who shall, for compensation, furnish lodg-
ing or diet to travellers, sojourners or boarders, in his house,
or provender for a horse feeding in his stable, or on his land,
(except a drove of live stock, and persons attending it,) and
sell by retail, wine, spirituous or malt liquors, or any mixture
of any of them, to be drunk in or at the place of sale, shall
be deemed to keep an ordinary. A license to keep an or-
dinary, shall not be construed to authorize the sale of wine,
spiritous or malt liquors, to be drunk elsewhere than in or at
such ordinary, unless authorized by an additional license, and
the payment of an additional tax. The tax on an ordinary

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nay be determined by the actual rent of the house and fur-
iture, and may exceed such rent; and, if it is not rented
roperty, the assessor or commissioner shall determine the
ax by what the probable rent would be; and the assessor
¥Y COmmissioner may require the proprietor or tenant to state
m oath, what is the amount of such rent, or what would be
, fair rent therefor; and if the said proprietor or tenant re-
use to state the same, when sv required, he shall pay a fine
f three hundred dollars. Any person who shall keep an or-
linary without a license, shall pay a fine of not less than
hirty dollars, nor more than one hundred dollars, for each
lay he may continue the same. But, where the ordin

hall be kept open but for a part of the year, the tax shall
xe apportioned according to the time that it is kept open.

Tax on ordinaries.

154. The specific license tax on any person to engage in
the business of keeping an ordinary in the country, or in
towns having a population of two thousand or less, shall be
bwenty-five dollars; and in towns and cities having a popula-
Lion exceeding two thousand, shall be fifty dollars; and an
pdditional tax of eight per centum on the annual rent, over
one hundred dollars and under one thousand dollars per an-
num; and on the annual rent in excess of one thousand dol-
lars four per centum per annum, to be ascertained in the
manner provided in section preceding of the assessment act
aforesaid; and he shall pay an additional tax of two and a
half per centum on the amount of all sales made by him of
wines, malt liquors, ardent spirits, or any mixture thereof,
which shall. be reported and paid by him quarterly, on the
first day of January, April, July and October of each year.

What constitutes private entertainment.

165. Any person who shall furnish for compensation lodg-
ing or diet to travelers, or sojourners, or boarders in his house,
or provender for a horse feeding in his stable, or on his land,
within five miles of any city, town or village, shall be deemed
to keep a house of private entertainment, unless he be an
ordinary keeper or keeper of a boarding house: provided,
that this section shall not be construed so as to include any
person who may board and lodge his or her own children or
wards. The tax thereon shall be a specific one for the priv-
flege of keeping such house; and if any tax is imposed upon
the annual rent or value of such house, such annual rent or
value shall be ascertained in the same manner as the annual
rent or value of an ordinary is required to be ascertained.
A license to keep a house of private entertainment shall not
be construed to authorize the sale of wine, spirituous or malt
liquors, or a mixture of any of them. Any person who shall
keep a house of private entertainment without a license, shall
pay a fine of not less than thirty dollars, nor more than cae
hundred dollars for each day he may keep the same.

Tax on private entertainment.

156. The specific license tax on any person to engage ia
the business of keeping a house of private entertainmer:
shall be five dollars, and an eae ac tax of one per centun
on the annual rent over one hundred dollars, to be ascertained
in the manner provided in section one hundred and fifty-eight
of this act.

What constitutes a boarding house.

157. Any person who shall furnish for compensation board
‘and lodging to any number of persons, not less than five, for
a period as long as one week, shull, if he be not the keeper
of an ordinary or house of private entertainment, according
to the provisions of this act, be deemed to keep a boarding
house. The tax thereon, shall be a specific tax for the privi-
lege of keeping such house; and if any tax is imposed upon
the annual rent or value of the house, such rent or value shail
be ascertained in the same manner as the rent or annual value
of an ordinary is required to be ascertained. No license shall
be required of any person who keeps a boarding school, or
keeps a boarding house exclusively for boarding any of the
students or teachers of such school, or public free school.
Any person who shall keep a boarding house without a li-
cense, shall pay a fine of not less than thirty dollars, nor
more than fifty dollars, for each day he may keep the same.

Tax on boarding houses.

158. The specific license tax on any person to engage in
the business of keeping a boarding house, except as is ex-
cepted in the preceding section of the assessment act afore-
said, shall be five dollars, and an additional tax of one per
centum on the annual rent over one hundred dollars, to be
ascertained as provided in one hundred and fifty-third section
of this act.

What constitutes an eating house.

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

Tax on eating Rouse.

160. The specific license tax on any person to engage in
krooping an eating house shall be twenty-five dollars; and if
he shall obtain a license to retail to his guests wine, or spir-
ituous or malt liquors, to be drunk at such eating house, if
the same be in the country or in a town of a population less
than two thousand, he shall pay an additional tax of fifty
dollars; but if the same be in a town or city with a popula-
tion exceeding two thousand, the license shall be one hun-
dred dollars, and two and a half per centum on amount of
all sales of wines, malt liquors or ardent spirits, which shall
be reported and paid by him quarterly on the first of January,
April, July, and October in each year.

What constitutes a bowling saloon.

161. Any person who shall keep for compensation a saloon
for the reception of company to play at bowls, and shall de-
mand or receive any compensation for games played or ser-
-vices rendered thereat, shall be deemed to keep a bowling
saloon. Any person who shall keep a bowling saloon with-
out a license, shall pay a fine of not less than fifty dollars nor
amore than one hundred dollars for each day he may keep
the same.

Tax on bowling saloons.

162. The specific license tax on any person to keep a bowl-
ing saloon for compensation shall be twenty-five dollars, and
‘an additional tax of ten dollars for each alley exceeding one.

What constitutes a billiard saloon.

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

Tax on billiard saloon.

164. The specific license tax on.any person to keep a bil-
Jiard saloon, for compensation, shall be fifty dollars, and an
additional tax of twenty-five dollars for each additional table
over one, kept or to be kept therein. If the license be fors
bowling or billiard saloon at a watering place, and is for four
months or less, the tax thereon shall be fifty per ceatum of
the taxes aforesaid.

What constitutes a bagatelle saloon.

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

166. Nothing herein shall be constraed to exempt the far-

. Hiture in houses mentioned in this schedule from being taxed
as property:

Tax on bagatelle saloon.

167. The specific license tax on any person to keep a bag-
atelle saloon, for compensation, shall be ten dollars, and an
additional tax of five dollars for each additional table over
one, kept or to be kept therein.

ScHEDULE D.
Theatres.

168. No person shall, without a license authorized by law,
exhibit for compensation any.theatrical performance or aay
rformance similar thereto, panorama, or any public per-
' formance or exhibition of any kind, except for benevolent or
charitable purposes. Ifthe legislature shall impose a specific
tax on the persons attending such exhibitions, to be included
in or added to a license, it shall be lawful for the assessor or
‘commissioner of the revenue to attend such exhibition, to
ascertain the number of persons who may be present. The
person licensed shall also keep an account of the number of
persons attending, so as to enable him to render a statement
thereof on oath. Whenever a theatrical performance shall
’ be licensed, the actors operating thereat under the license
shall be exempt from a tax; but unless the performance shall .
be so licensed, each person engaged therein shall be liable to
. the penalty for a violation of this section. Every license
and tax thereon shall be for each performance;’ but a license
for a theatrical performance or panorama may, if the person
applying for the same desire it, be for the term of one week.
or any violation of this section every person offending shall
y a fine of not less than fifty dollars, nor more than five
mundred dollars for each offence.

Tax on theatres and panoramas.

169. The specific license tax on any theatrical performance
or any similar performance thereto, panorama, or any public
performance or exhibition of any kind, except for benevolent
oF charitable or educational purposes, shall be three dollars
for each performance, or ten dollars for each week of such
performances, and an additional tax of two and a half per
centum of the gross receipts of such performance.

Shows, circuses and menageries.

170. No person shall, without a license authorized by law,
exhibit any show, circus performance, or any menagerie, or
such like exhibition or performance; but this section shall
not be construed to prohibit a resident mechanic or artist
from exhibiting any production of his own art or invention.
‘Whenever such show, exhibition or performance, circus or
menagerie, shall be licensed, those engaged therein and ope-
rating under the license shall be exempt from a license tax
for performing or acting thereat.

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

Tax on shows, circuses and menageries.

172. The specific license tax on every show, on each per-
formance of every circus, and on the exhibition of a me-
nagerie, shall be twenty dollars, if in the county, or in a
town of less than one thousand inhabitants, on each show,
circus or menagerie; if in a city or town, or within one mile
of a city or town of more than one thousand inhabitants,
and less than ten thousand inhabitants, fifty dollars; if in a
a city, or within One mile of a city, of more than ten thou-
sand inhabitants, one hundred dollars. And in addition to
the specific tax aforesaid, there shall be a tax of five per
centum'of the gross receipts derived from such show, a
or menagerie.

Public rooms.

173. No person shall, without a license authorized by !
charge for the use of any house in a city or town, or in
manner receive compensation for the use of the same, wii
used or employed to exhibit therein any theatrical peric:
ance, lecture, concert, or any other exhibition. When-
such charge is made, or compensation is demanded or
ceived for the use of such house, or any public rooms fittd
for the purpose, a license shall be obtained; but no licen#
shall be required of the proprietor or occupier of such he
or public rooms, in a town containing less than two thousand
inhabitants. No license to use such house for such exhit
tions or performances, shall be construed to exempt the hou
from taxation as property.. For any violation of this st:
tion, the person so offending shall pay a fine of not less tha
fifty dollars, nor more than one hundred dollars, for ese
offence.

Tax on public rooms.

174. The specific license tax on every proprietor or oct-
pier of a public theatre, or other rooms fitted for public «|
ibitions, to use the same for compensation, shall be twent

dollars.
SCHEDULE E.

Attorneys, physicians and dentists.

175. No person shall, without a license authorized by lar
practice as an attorney at law, physician, surgeon or denti:.

An attorney at law; where he may practice.

176. Every attorney at law, in addition to being licensel
sworn and admitted to prosecute or defend actions or othe
proceeding in the courts of this commonwealth, on ther
tainer of clients, shall obtain a revenue license; and no per.
son shall act as attorney at law, or practice law in the court:
of this commonwealth, without a separate revenue license.
A revenue license to practice law in any county or corpors-
tion shall authorize such attorney to practice in all the courts
of this state without an additional license. Any person vio-
lating the provisions of this section shall pay a fine of not
less than thirty dollars, nor more than one hundred dollar:
for each offence. Any person who shall appear before any
committee of either branch of the general assembly, and for
fee, reward, or compensation, shall speak, write, or print, or
use before them any argument, for or against any measar
or proposition to be passed upon by the general assembly,
except counsel appearing in contested election cases, shall
pay a license tax of one hundred dollars. Such person may,

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the chairman or any other member of any committee, be
juired to state on oath, whether or not he has or expects
receive any fee, reward, or compensation for services ren-
red or information furnished, upon any measure of legis-
10n before or to be brought before the same. For any
>lation of this provision the person so offending shall be
emed guilty of a misdemeanor, and on conviction thereof
all be confined in jail not more than one year, and fined
t less than two hundred dollars. :

Tax on attorneys at law.

177. The specific license tax on every attorney at law who
24s been licensed for less than five years shall be ten dollars,
id on attorneys who have been licensed and practiced for
ve years and more, shall be fifteen dollars.

Physicians, surgeons and dentists.

178. No person shall, without a license, practice as a phy-
cian, surgeon, or dentist, for compensation; but a license to
ractice either profession shall confer the privilege of prac-
icing in all the professions aforesaid ; and a license granted
oO practice in any county or corporation shall authorize such
yhysician, surgeon, or dentist to practice in any of the pro-
essions authorized throughout the commonwealth without
Additional license. Any person violating the provisions of
his section, or who shall practice in either of the professions
1amed without a license, shall pay a fine of not less than
‘hirty dollars, nor more than one hundred dollars for each
offence, and shall be debarred from recovering any compen-
ation for any such services, oy suit or warrant, in any of
the courts of the commonwealth.

Tax on physicians, surgeons and dentists.

179. The specific license tax on every physician, surgeon
or dentist, shall be ten dollars. |

Daguerreian artists.

180. Any person who engages in fixing images of objects
according to the invention of the daguerreotype, by what-
ever name it may be called or known, shall be deemed to be
a daguerreian artist; and every artist engaged in the business
of the invention aforesaid, shall obtain a license, and it shall
be unlawful so to engage without a'license. For every vio-
lation of this act, the person offending shall pay a fine of not
less than fifty dollars, nor more than five hundred dollars,
for each offence.
181. The specific license tax on any person to engage in
the business of a Daguerreian artist, shall be twenty Jollars:
and if the place of business is in a city or town containing
more than two thousand inhabitants, and less than ten thonu-
sand, the tax shall be thirty dollars; and if in a place of more
than ten thousand, an@less than twenty thousand, forty dol-
lars; and if more than twenty thousand, fifty dollars; and.
an additional tax of ten dollars for each county or town in
which he operates other than that in which he has his regu-
Jar place of business.

Stallions and jackasses.

182. No person shall, without a license authorized by law,
let to mares, other than his own, any stallion or jackass.
Every license to the owner of a stallion or jackass, shall spe-
cify the name of such. stallion or jackass, if any name has
been given. A license to the owner of any such stallion or
jackass, for any county or corporation, shall authorize the
stallion or jackass to stand in any county or corporation
without an additional license. Any person violating the pro-
visions of this section, shall pay a fine of not less than thirty
dollars, nor more than fifty dollars, for each. offence.

Tax on stallions or jackasses.

183. The specific license tax for letting to mares any stal-
lion or jackass, shall be ten dollars.

Agents for renting houses.

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

Tax on agents for renting houses.

185. The specific license tax on any person to act as agent
for the renting of houses, in cities of over two thousand in-
habitants, shall be thirty dollars; and in towns of less than
two thousand inhabitantg, shall be ten dollars.

Labor agents.

186. Any person who hires or contracts with laborers, male
or female, to be employed by persons other than himself, shall
be deemed to be a labor agent, and no person shall engage
therein without having first obtained a license therefor.
187. The specific license tax on any person to engage in
the business of a labor agent shall be twenty-five dollars.

Storage or impounding.

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

Tax on storage and impounding.

189. The specific license tax to keep for compensafion, any
house, yard or lot, for storage, or a wagon yard, or other im-
ounding, shall be as follows: on every house, the tax shall
be twenty-five dollars, except, that in a city or town whose
opulation exceeds five thousand, the tax shall be fifty dol-
ars; and on every yard, wagon yard or lot, ten dollars.

Livery stables.

190. Any persun who keeps a stable or stalls, in which
horses are kept at livery or fed, or at which horses and ve-
hicles are hired for compensation by the proprietor, shall be
deemed to keep a livery stable; and no person shall, without
& license authorized by law, keep a livery stable. But this
section shall not be construed to prevent the keeper of a li-
censed ordinary or house of private entertainment, from feed-
ing the horses of travellers or guests stopping at such or-
dinary or house of private entertainment. Any person vio-
lating the provisions of this section, shall pay a fine of not
less than thirty dollars, nor more than one hundred dollars,
for each offence.

Tax on livery stables.

191. The specific license tax to keep a livery stable, shall
be ten dollars, and an additional tax of fifty cents for each
stall therein. And herein shall be included as stalls, such
space as may be necessary for a horse to stand, and in which
a horse is or may be kept.
On the sale of horses, mules, asses, jennets, cattle, sheep, and hogs.

192. A license shall be required of persons who sell for
others on commission or for profit, or wLose business it is to
buy and sell for profit, and not for feeding or grazing, for as
long as two months, horses, mules, asses, jennets, cattle,
sheep, and hogs, or any of them.

Tax on the sale of horses, mules, cattle, sheep, and hogs.

193. The specific license tax on any person for the privilege
of selling horses, mules, cattle, sheep, and hogs, as defined
in section one hundred and nincty-two of this act, shall be
ten dollars.

Tax on state bonds ; how value ascertained and tax collected.

194. Out of all interest which shall be due and payable at
the treasury, on bonds of the state (whether the same be
funded or unfunded) there shall be retained a tax equal in
amount to fifty cents on the hundred dollars market value of
bonds from which said interest is derived, as of the first day
of April of each year; and such bonds shall be exempt in
the hands of the holders thereof, from the property tax im-
posed by the state. It shall be the duty of the auditor of
public accounts, and the second auditor, immediately upon
the passage of this act, and on the first day of April, annually
thereafter, to ascertain from the best sources attainable, the
market value in currency of state bonds, both registered and
coupon. And it is hereby made the duty of the auditor of
public accounts immediately after the ascertainment of said
value, by circular or otherwise, to forward to every officer
throughout the commonwealth, charged with the collection
of taxes, the value of all coupon bonds, ascertained as aforesaid,
who shall deduct from the matured coupon or coupons, which
may be tendered to him in payment of taxes or other dues to
the state as is now, or may hereafter be imposed thereon by the
general assembly; and every such collector shall endorse on
the back of each coupon out of which the tax has been so
deducted or retained, the words, “tax retained —— dollars;”’
and shall sign the same, and account therefor to the proper
officer; all sums so retained, shall be paid into the treasury for
the use of the commonwealth. The tax provided for in this
section, shall not be retained out of theinterest paid at the trea-
sury on such bonds, when it is made to appear by satisfacto
evidence, to the disbursing officer, that the bonds on which suc
interest is paid, are bona fide the property of a person not
a resident of this commonwealth. Where coupons are pre-
sented in payment of taxes, the bonds from which such cou-
pons have been cut, shall be deemed to be the property of a
resident or residents of this commonwealth, and the tax
above provided for, shall be deducted therefrom, unless it be
proved to the collecting officer, by the affidavit of the person
offering to pay in coupons, and a disinterested witness other
than such person, that the bonds from which such coupons
have been cut are the property of a non-resident, whose name
shall be stated in the affidavits. Any collecting officer who
shal]l receive payment of taxes in coupons, without requiring
such affidavits, and without deducting the tax provided for
in this section, shall forfeit and pay to the commonwealth
the sum of six hundred dollars. In every case in which cou-
pons are received without the said tax being retained, the
said affidavits shall be returned with.the coupons to the au-
ditor’s office. Nothing in this section shall be construed to
exempt state bonds from assessment for local taxation.

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

195. 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.

_ 196. Whenever a license shall be specially required by law,
and whenever the general assembly shall iseg a license tax
op any business, employment, or profession, it shall be un-
lawtul to engage in such business, employment, or profession
without a license. In all cases where such tax is imposed
it shall be lawful to grant a license for the business, employ-
ment, 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 subject to such restrictions as appertain thereto; but no
person shall be allowed the privilege of selling throughout
the state, under one license, except by special provisions of
Jaw; and in all cases the payment of the tax required by
law shall bea condition precedent to the issue of said license.

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

197. It’shall be the duty of every person, who is engaged,
or desires to eugage, in any business, employment or profes-
sion, for the prosecution of which a license is required, to
apply to the assessor or commissioner of the township, city
or town, where-the business, employment or profession is to
be prosecuted, for an assessment of the tax imposed by law
on the license he desires to obtain. But in cases requiring a
certificate from the court authorizing license, the same shall
be exhibited to the assessor or commissioner before the #
sessment is made; he shall then pay to the proper officer tu
tax required by law to be paid, and produce the receipt ther
for. It shall thereupon be the duty of the assessor or com
missioner to administer the oath required by this act, sa
deliver to such person a certificate, showing the business, et
ployment or profession which may be pursued, the places
which the same may be prosecuted, and the amount of tax
which has been paid by such person for the license privilege

How assessor or commissioner obtains a license.

198. Where an assessor or commissioner of the revente
desires to obtain a license which, in the case of another per
son applyin therefor, would be granted by himself, the tar
may be paid without such certificate; but the receipt for the
tax shall be produced to, and the license shall be granted br.
the court of the county or corporation.

Appeal from assessor's or commissioner's valuation.

199. If the person desiring the license be dissatisfied wit!
the valuation of the assessor or commissioner, he may, withiz
sixty days, appeal to the court of the county or corporatioz.
whose judgment shall be final.

Individual names to be stated in a license.

200. Where a license is granted to a company or firm, such
license shall specify the individual names of each persor
composing the company or firm; and any person exercising
any of the privileges of the license, not so named, shall tk
held to be transacting the business, employment or profes-
sion, without a license. But this section shall not apply t:
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. .

201. No change in the name of the firm, nor the taking in
of a new partner, nor the withdrawal of one or more of the
firm, shall be considered as commencing business; but if any
one or more of the partners remain in the firm, the business
shall be regarded as continuing; and if they dissolve, and
such partner, or any number of them, continue business, any
tax on the sales or profits of the business, which might other-
wise be chargeable tothe 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 as
sessor or commissioner shall propound interrogatories to such
porsor: and may use such other evidence as he may procure.

uch interrogatories shall be answered under oath. Any per-
son violating the provisions of this section, shall pay a fine
of not less than fifty dollars, nor more than one thousand
dollars, for each offence. ~
‘202. Every license granting authority to engage in or ex-
ercise any business, employment or profession, unless ex-
prersly authorized elsewhere or otherwise, shall designate
the place of such business, employment or profession, at some
specified house, or other definite place, within the district of
the assessor or commissioner granting it. Engaging in or
exercising any such licensed business, employment or pro-
fession, elsewhere than at such house or definite place, un-
dess 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, employ-
ment or profession is limited thereto by law, shall be deemed
to be void.

Separate licenses.

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

When double tax is imposed.

@

' 204. If the assessor or commissioner of the revenue shall
ascertain that any person is continuing the business licensed
for the preceding year, or any part thereof, without makin
an application tor a renewal of such license, or if he sha
ascertain that any person has commenced any business, em-

loyment or profession, for the prosecution of which a license
is required, without making application to such assessor or
commissioner for a license, he shall, in: either case, assess
euch person upon the best information he can obtain, in the
same manner he would make thé assessment if the applica-
tion had been made to him; but the tax shall, in either case,
be assessed by him at twice the amount which would other-
wise have been imposed for a year on such business, employ-
ment or profession. Immediately after the assessor or com-
missioner shall have made his assessment, under the provisions
of this section, he shall deliver a certificate of such assess-
ment to the officer authorized to receive or collect the taxes,
who shall thereupon have authority to make distress, and
use all the remedies to collect the same that are now given
for the collection of other taxes. When the tax shall be paid,
and if necessary the court’s approval of the license shall be

rocured, the person so assessed shall! be deemed to be licensed,
af he be authorized under any existing laws to obtaina license.
205. The auditor of public accounts shall, for good cause
to him shown, have full power to reform any assessment of
a license tax; may require a new obligation, with additional
344 ACTS OF ASSEMBLY.

security, where such bond and security shall be required by
May appoint an law. He may appoint an agent to make such new assess
agent to make’ ment and to take such bond; and upon such new assessment
His bond being made, the original assessment shall thereupon be se
Compensation side, and the license granted shall cease. The said auditor
to agent may pay to such agent, out of the treasury, a reasonable
compensation, not exceeding the compensation allowed to an
assessor or commissioner of the revenue for the assessment

of property.
Deduction from assessor's or commissioner's compensation.

Deduction from 206. If an assessor or commissioner shall, in his list of li-
assessor's com- censes to be furnished to the auditor of public accounts, charge
assessing lees or extend in any case a tax less than the law requires, the
posed bylaw 8aid auditor shall deduct the amount omitted to be charged
‘ or extended from the compensation of such assessor or. com-
Assessors to re- Missioner; and to enable the auditor to maKe an examination
turn with lista of such lists, the assessor or commissioner shall return to
terrogatories him, with his return of licenses, all interrogatories which
Propounded = may have been propounded by him under the direction of
said auditor and answered.

To whom tax is to be paid.

Towhom taxis 207. The tax on every license issued under this act shall,
to be paid unless otherwige provided, be paid to the treasurer or his
deputy of the county or corporation wherein the license is-
Power of trea- Sued. And the treasurer or his deputy shall, at any time
gurertodistrain during the year, have the same power to distrain for the
censes non-payment of licenses that is now conferred upon town-
| ship collectors when tax tickets are placed in their hands for
When treasurer COllection. And said county or corporation treasurer shal}
therefor account for and pay over to the treasury of the state all such
license taxes thus collected within thirty days after the date

of collection.

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

Duty of aseess-.. 208. It shall be the duty of every assessor or commissioner
ore to attend at of the revenue of every township, city, or town, to attend at
Apriltermsof and remain during the continuance of the sessions of the
ates to lace county or corporation courts in March and April, at the

courthouse, to issue certificates of license provided for in the
When licenses One hundred and forty-sixth section of this act. All license:
expire shall expire on the thirtieth dav of April, except licenses to
thereon shall be fifty per centum of the annual tax. Licenses
to theatres and panoramas shall be for one week or less.
Licenses to public shows, exhibitions, or other performances
shall be for twenty-four hours, unless the same be concluded
in less time, and if so concluded, the license shall cease. It
shall be held to have expired whenever additional pay is ex-
acted to return to the exhibition 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 cor-
poration courts to give a 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 between granting the same and the thirtieth
of April bears to the whole year, unless otherwise provided ;
but there shall be no abatement from the tax on the follow-
ing licenses, if the same be exercised for less than a year,
to-wit: ;

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

Second. Common criers.

Third. On attorneys at Jaw, physicians, surgeons and
dentists.

Fourth. To manufacture and sell ardent spirits or malt
liquors.

Fifth. Canvassing counties to purchase matters of sub-
sistence. 7

Sixth. Peddlers.

Seventh. Sample merchants.

Eighth. Sale of patent rights.

Ninth. Public rooms for exhibitions.

Tenth. Daguerreian artists.

Eleventh. Foreign insurance companies.

List of licenses to be furnished to the county, city or town trea-
surer. |

209. Within ten days after an assessor or commissioner
shall have granted a certificate to obtain a license, he shall
deliver to the proper collector of the taxes on such license, a
list of all such certificates, as far as he may have progressed
with the same, which list shall be the guide of such collector
in collecting the taxes imposed by law on such license. If
the taxes be not paid, the collector shall distrain, immedi-
ately 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
collector shall be unable to find sufficient: property to satisfy
the taxes so assessed, and the same shall not be immediate;
paid, he shall arrest the person so assessed, and hold him:
custody until the payment is made, or until he enter im
bond, with sufficient security, in a penalty at least donb

e- the amount ot the taxes so assessed, conditioned for his ap
pearance before the circuit or county court of his county @e
corporation, to answer such action of debt, indictment or
formation, as may be brought against him, and to satisfy, 2%
only the fine imposed, but to pay the taxes assessed; andi
shall be lawful for the. court, upon the trial of such action of
debt, indictment or information, to render judgment upc
such bond for the fine imposed and the taxes which may b
assessed.

- When lists of licenses to be returned to auditor.

210. Every three months, to wit, the first day of May, Aw
* gust, November and February, of each year, the assessor or
commissioner shal] return, on oath, to the auditor of pubke
accounts, and to the clerk of the court of the county or cor.
poration, a fair classified list of all licenses, and certificate
for obtaining the same, granted ‘Y him within the last pre
ceding three months, embracing all such licenses and certif-
cates as were not contained in any preceding report; andi
no licenses were issued, he shall report the fact, on oath, s:!
the time aforesaid. In each class of licenses, the names of the
persons licensed, shall also be arranged alphabetically ; and
such list shall specify the date of each license, and the time
it terminates; for what it was granted; the name of the 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
pame of his principal; and shall also show the data on which
his calculation of the tax was made. It shall be the duty ot
a- the auditor of public accounts, to furnish to each assessor or
commissioner printed forms and oaths for authenticating
bs such lists or reports as above indicated, and the assessor or
commissioner shall make report according to such forms.
. Any assessor or commissioner failing to make such report at
the times specified, shall forfeit not less than one hundred
dollars, nor more than five hundred dollars, and, unless a rea-
sonable excuse is given, shall forfeit all compensation to be
received from the treasury.

License returns evidence.

1s ©6211. Any list of licenses, or certificates for obtaining the

_ game, signed or sworn to by an assessor or commissioner is-
suing the same, or if he be dead, by his personal represen-
tative, wherein the amount of tax is stated, and to whom
the certificate for obtaining the license was delivered, shall
be evidence to charge the collecting officer with the amount
of such tax.
212. Every license shall be held to confer a personal privi-
lege to transact the business, employment or profession which
may be the subject of the license, and shal] not be exercised
except by the person, firm, company, or corporation licensed.

Licenses assignable; how, cc.

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

Lricenses revocable by court.

214. 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 upon which said license was granted may re-
voke the said license. When the license of any person is re-
voked, as aforesaid, the court shall give judgment against
the said person for the costs of the proceeding, including a
fee of five dollars to the attorney for the commonwealth. |

When place of business may be changed.

215. When a person has obtained a license to carry on any
business, occupation, or professioh, at any definite place in
the assessor’s or commissioner’s district, and desires to re-
move to any other place in the township or corporation where
his license was granted, and wishes his license altered ac-
cordingly, the assessor gr commissioner may make such al-
teration, except that when the license is for the sale of ardent
spirits such licenses shall only bo changed by the court which
granted the certificate.

Separate violations of law.

216. If the law annexes a penalty for each or every viola-
tion of its provisions, or for each separate offence, it shall be
lawful to hold that each day’s cgntinuance 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 certaa
cases.

217. No county, or city, or town treasurer, shall receive
from any person a license tax, unless he has first received
list of licenses, dr a certificate of the assessor or commis
sioner, showing the amount with which such person ha:
been assessed.

Delinquents; how returned.

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

The treasurer’s return of licenses.

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

‘Property and profits of a licensed business not exempt from taxa-
* tion.

220.: A license shall not be construed to exempt from tax-
ation the property used in the licensed business nor the pro-
fits of such business. .

Assessors’ and commissioners’ fees on licenses.

e 221. For every certificate issued by an assessor or commis-
sioner to a person desiring or who ought to obtain a license,
the assessor or commissioner shall be entitled to a fee of sev-
enty-five cents. He shall also receive a fee of fifty cents for
a transfer of a license. All such fees shall be paid by the
person obtaining the certifigate or transfer, as the case may

e; and where the person, firm, or company applies fora
ertificate the same may be withheld until the fees are paid.
‘he assessor or commissioner shall, ‘for the assessment of
axes on licenses be allowed a commission of one per centum
n the first five thousand dollars assessed in his district, one-
alf of one per centum on the excess over five thousand
ollars and under ten thousand dollars, and for the excess
ver ten thousand dollars he shall be allowed one-fourth of
me per centum on such excess, which commission shall be
aid out of the treasury by warrant from the auditor of pub-
ic accounts.

Treasurers to note and report omissions or violations of duty.

222. Every treasurer shall note and keep a memorandum
f every omission or violation of duty of every assessor or
-ommissioner of the revenue which he discovers, and shall
eport in writing, on oath, to the commonwealth’s attorney,
1nd to the auditor of public accounts, all such omissions and
ridlations of duty. If none be discovered by him he shall,
n like manner, make report thereof. Fora failure to make
uch report all commissions and other compensations allowed
1im for the collection of the taxes and other public dues
shall be withheld until such report is made, or the failure to
make the same satisfactorily accounted for to the auditor of
public accounts.

Redress against erroneous assessment.

223. Any person assessed with a license tax, aggrieved
thereby, may, within two years after such assessment, apply
for relief to the court in which the assessor or commissioner
gave bond and qualified. The attorney for the common-
wealth shall defend the application, and no order made in
favor of the applicant shall have any validity, unless it be
stated on the face thereof that such attorney did defend it;
that the assessor or commissioner, or his succersor, was. ex-
amined as a witness, touching the application and the facts
proved to be certified. ae

224. 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 farnish the assessor cr commissioner, on oath,
the necessary information, such as the law requires, it may
order that the assessment be corrected by diminishing the
amount of taxes, in which case the court may order that the
applicant be exonerated from the payment of so much as is
erroneously charged, if not already paid; and if paid, that it
be refunded to him. If, however, the court shal], upon hear-
ing the case, be of opinion that the assessment was not ex-
-cessive, but, contrariwise, that it was too low, it shall order
that the applicant be re-assessed with the proper amount, and
shall farnish the auditor of public accounts with the new as.
sessment.

ry
225. An order of exoneration, made as provided in the
ceding section, delivered to the collector, shall restrain him
from collecting so much as is thus erroneously charged; or,
if the same has already been collected, shall compel him w
refund the money, if such officer has not already paid it into
the treasury; and either way, when properly endorsed by
the applicant, it shall be a sufficient voucher to entitle the
officer to a credit for so much in his settlement with the az-
ditor of public accounts.

226. If what so erroneously charged has been paid into the

treasury, the order of court shall entitle the claimant toa —

warrant on the treasury 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.

227. 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 assessor or commissioner, it may render |

judgment against him for the costs of the application; and
if the erroneous entry was made by reason of the failure or
refusal of the person charged to furnish the assessor or com-
missioner with the necessary information, the court shall re-
fuse relief.

Appeal or supersedeas authorized.

228. If, from the statement of facts or other evidence, the
auditor of public accounts shall be of the opinion that the or-
der of court granting the redress is erroneous, he may ad-
vise a supersedeas or appeal to the circuit court of the county
or corporation having jurisdiction over the county or corpo-
ration in which the order was made. Such appeal or super-
sedeas shall be granted as a matter of right, aid shall be pro
secuted by the attorney for the commonwealth for such court.
The circuit court, upon the facts stated, and upon such other
evidence as either party may offer, shall correct, affirm or r-
verse ‘the order of exoneration, and shall make such order
thereupon for the collection of taxes or otherwise, as such
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 assessor or commissioner who made the erroneous asseas-
ment.

Penalties for violations generally.

229. Any person who shall engage in, or exercise any busi-
ness, employment, or profession, without a license, if a license
shall be required OY law, or shall, in any manner, violate the
license or revenue laws of this state, if no specific fine is im-
posed for such violation, shall pay a fine of not less than thirty
dollars, nor more than one thousand dollars for each offence,
and in all cases of violation of the law regulating the msnt-
facture and sale of ardent spirits, the offender shall, in addi-
tion to the fine imposed by law, be liable to imprisonment
at the discretion of the court not exceeding four months.

Penalties; how recoverable. °

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

In debt.

231. Such action of debt may be brought in the name of the
commonwealth, either in the county or corporation wherein
the offence was committed, or wherein the offender resides
or may be found. And such action may be either in the
county or corporation court or in the circuit court of the
county or corporation. Such action of debt muy be institu-
ted at any time within five years after the offence was com-
mitted, and shall be for the maximum penalty prescribed,
and for each violation of any of the laws and prohibitions
contained in this act. In the action of debt, bail shall be re-
quired as a matter of right; and if deemed neeessary, an at-
tachment may issue without the affidavit, and bond required
in other cases, either before the institution of a suit or during
the pendency of the same. A declaration shall be filed, but
no orders or preacings at rules shall be necessary, and no ex-
ceptions 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

licit statement of the offence. In all such proceedings,
the court shall render judgment according to the very right
of the case. In case the defendant be arrested and in cus-
tody for want of bail, he may, at the time of the arrest, or
any time before a judgment be rendered in the action, give
bond with sufficient security, in a penalty equal to the pen-
alty 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 condi-
tioned for the appearance of the party to answer the action,
and to abide by and satisfy the judgment of the court. Upon
the execution of sueh 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.

232. 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 defendants, 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 revenue laws, the attorney for the commonwealth shall
be entitled to a fee of ten dollars, to be taxed in the bill of
costs. No attorney or officer shall be entitled to the payment
of any fees out of the treasury for services rendered in any
proceedings hergin authorized. In all judgments rendered
in any prosecution under the license or other revenue laws of
this state, the clerk, amongst other costs, shall tax against
the defendant the sum of five dollars, as the expenses of the
jury, which the clerk shall, with the,fine, certify to the audi-
tor of public accounts, which costs shall be paid into the pub-
lic treasury to the credit of the commonwealth: provided,
that no such tax shall be entered unless jurors shall be enti-
tled by law to receive compensation for their services. Two
years shall be allowed to institute any criminal prosecution
for a violation of the license or other revenue laws of this.
State.
Fraudulent returns.

233. It shall be the duty of each judge of the circuit and
hustings courts of this commonwealth, at the term next suc-
ceeding the return by the assessor or commissioners of the
revenue, of their several books of assessments, to charge the
grand juries impanneled by them to examine said. books of
assessment; and, whenever they shall think there is proba-
ble cause to believe that any person has made a false or frau-
dulent return of his taxable property to the assessor or com-
missioner of the revenue, they shall thereupon summon the
person suspected of making such false or fraudulent return,
to give such explanation as he may desire; and if, on full ex-
amination and interrogatory of said person, or the examina-
tion of such other witnesses that they choose to summon,
they shall believe that such false return was made by him
through ignorance or mistake, and with no fraudulent pur-
pose, he may be allowed to correct the same on said books,
(which said correction shall be certified by the assessor or
commissioner of the revenue to the auditor of public. ac-
counts;) but if they shall believe that said false return was
made with a fraudulent purpose, to evade’the revenue laws,
the grand jury shall proceed to find an indictment against
him; and if, on a trial of the same, the defendant shall be
found guilty, he sball be fihed 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 court.

, 234. This act shall be in force from its passage, but nothing

, herein contained shall be construed to repeal sections eight,

‘nine, ten, eleven, fifty-seven and fifty-cight of the act impos-
ing taxes for the support of the government and free schools,
and to pay the interest on the public debt, approved April
fifth, eighteen hundred and seventy-two: provided, that no
act be adopted at this session of the general assembly impos-
ing any other tax on the subjects mentioned in said sections.
All other provigions of said act and of other acts inconsistent
with this act are hereby repealed.