Chap. 17.—An ACT to amend and re-enact the first sub-division of the
15th section of the act for the assessment of taxes on persons, prop-
erty, income, licenses, &c., and imposing taxes thereon for the sup-
port of the government and free schools and to pay the interest on the
public debt, approved March 27th, 1876.

Approved January 14, 1878.

1. Be it enacted by the general assembly of Virginia, That
the first sub-division of the fifteenth section of the act for
the assessment of taxes on persons, property, income, licenses,
and so forth, and imposing taxes thereon for the support of
the government and free schools, and to pay the interest on
the public debt, approved March twenty-seventh, eighteen
hundred and seventy-six, be amended and re-enacted so as to
read as follows:

§ 15. First. When any original suit, whether commenced
by writ or notice, ejectment or attachment (other than a
summons to answera suggestion sued out under the eleventh
section of chapter one bundred 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 a removal of a cause from
& magistrate’s court to the county or corporation court, or
upon any appeal from the decision of the board of super-
visors of a county, 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 addi-
tional tax of ten cents for every hundred 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 so claimed.

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