CHAP. 85.—An ACT imposing certain duties upon county and corpo:
ration treasurers and other collectors of state revenue, and fixing the
penalty for failure to perform them.

Approved February 8, 1879.

1, Be it enacted by the generai assembly of Virginia, That
it shall be the duty of the auditor of public accounts to furnisk
the county and corporatiun treasurers blanks in the following
form, to-wit:

Form of Blanks.

—a ~ ee — — —_ a

Amount of
pul iess Coupons.
2 per cent,

Amount of
pull.

Name of

Tax-payer. Cash.

Date.

et
Coupons.

2. It shall be the duty of all county and corporation trea-
surers and other collectors of state revenue, whenever they
receive a coupon or coupons in payment of any taxes, debts,
dues or demands due the state, to use said forms in triplicate,
and at the end of each month to return one copy thereof, with
the coupons so received by him, to the auditor of public ae-
counts; to deliver one copy thereof to the clerks of their re-
spective counties and corporations, to be kept in their respec-
tive offices for the examination of tax-payers; and to pust one
copy thereof at the front door of their respective court-houses.

3. It shall be the duty of said treasurers and other collectors,
upon the receipt of any taxes, debts, dues and demands due
the state, to state in their receipt therefor, the amount paid in
coupons and lawful money respectively, and it shall be the duty
of said treasurers and other collectors, upon the recetpt of any
taxes, debts, dues and demands due the state, when the same
or any portion thereof is paid in coupons, to require the person
paying said taxes, debts, dues and demands, to endorse his
name and that of the tax-paver and date of payment upon the
back of said coupon. No county or corporation treasurer shall
purchase for or on behalf of any tax-payer any tax-receivable
coupon, or in any manner, directly or indirectly, act as an agent
for any tax-payer in purchasing or procuring such coupon.

4. Any county or corporation treasurer, or other collector of
state revenue, who neglects to perform the duties devolved upon
him in the foregoing sections of this act, shall, upon conviction
thereof, be fined not less than fifty dollars nor more than five
hundred dollars, and be removed from his office.

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