Chap. 60.—An ACT to amend and re-enact an act entitled an act
preseribing the duties, powers, liabilities and compensation of cer-
tain county officers, providing for the collection of taxes and for the
repeal of chapters 37 and 46, Code of 1873, approved March 29,
1875. as amended by an act approved March 29, 1876, amending
sections 15 and 3), and by an act approved the same day amending
section 47, and by an act approved March 20, 1877, and by an act ap-
proved April 2d, 1877, amending the 18th and 20th sections, and by
an act approved on the same day amending the 30th section, and by
three several acts approved March 12th, 1878, amending the 7th, 6th
and 29th sections of said first mentioned uct, and to repeal ali acts
and parts of acts inconsistent herewith.

Approved April 1, 1879.

1. Be it enacted by the general assembly of Virginia, That.
an act entitled an act prescribing the duties, powers, liabilities,
and compensation of certain county officers, providing for the
collection of taxes, and for the repeal of chapters thirty-seven
and forty-six of the Code of eighteen hundred and seventy-
three, approved March twenty-nine, eighteen hundred and
seventy-tive, and all acts amendatory thereof, be amend:d and
re-enacted so as to read as follows:

§ 1. Be it enacted by the general assembly of Virginia, That
the duties, compensation and liabilities of sheritfs, attorneys
for the commonwealth, and clerks of the county and cireuit
courts, shall be the same as are now or may hereafter be pre-
scribed by iaw; except that the sheriff shall not collect the
state revenue or county levy, and that the attorney for the
commonwealth shall not be allowed a fee in any case of misde-
meanor, unless the same be prosecuted to conviction as a judg-
ment for the commonwealth. Said officers shall be in all re-
spects subject to existing Jaws relative to their respective
offices, so far as the same are applicable. The officers men-
tioned in this section shall, at the time of their election, reside
in the county for which they were elected: provided that if no
practicing lawyer resides in any county for which a county
court is provided by law, then it shall be lawful to elect a non-
resident as commonwealth’s attorney ; and the removal of any
such officer from the ccunty in which he resided when elected,
except to the county to which he is elected, shall vacate his
office.

§2. Each officer mentioned in the preceding section, and
every other county officer elected in May, shall, on or before
the first day of July next after his election, qualify, by taking
the oaths of office prescribed by law, before the judge of the
circuit or county court of his county, either in term time or
in vacation: provided if said qualification is in vacation, the
certificate thereof and the oath shall be returned to the clerk of
the county court, who shall enter said certificate and the fact
of the taking of the oath in the minutes of the next term.

93. Each officer mentioned in the first section, of whom
bond is required, shall, at the time of his qualification, enter
into such bond, with such conditions and in such penalty as
may be required by law, with sureties to be approved by the
court or judge before whom he qualifies: provided that the
penalty of the sheriff’s bond in any county shall not be less
than ten thousand, nor more than sixty thousand dollars, to be
determined by said court or judge: provided further, that such
court or judge may, in his discretion, or upon application of
any person interested, award a rule against such officer, and
require him to give a new bond in such penalty as the court
may deem necessary, not less than ten thousand dollars.

§4. The county treasurer shall, at the time of his qualifica-
tion, enter into bond, with security to be approved by the court
or judge before whom he qualifies, in a penalty to be deter-
mined by said court or judge, but not less, in any case, than
double the amount to be received annually by such treasurer ;
which bond shall conform to the requrements, and be subject
to the provisions of section six of chapter twelve of the Code
of eighteen hundred and seventy-three; a copy of which sail
bond shail be certified by the clerk to the auditor of public
accounts. It shall be the duty of each county and city treas-
urer to submit his bond to the commissioner of accounts for
his county or city fifteen days before the March and September
terms in each year of the courts of said county or city, and
such commissioner shall examine the same and report to the
said court at its next term, whether said bond is sufficient in
form, conditions, penalty, and the solvency of the sureties
thereon; and shall at the same time certify a copy of such
report to the auditor of public accounts. Where there is more
than one commissioner of accounts in any county or city, the one
first appointed shall perform the duty herein required; and
where there is no such commissioner of accounts, or where it
18 improper that the commissioner of accounts should act, the
court of the county or city shall name one of the commission-
ers in chancery of the circuit court for such county or city,
who shall perform the duty. If the bond be reported insuf-
ficient, the court shall make an order requiring the treasurer
within thirty days either to execute a new bond or give addi-
tional and suffictent security on the old bond, as to it may
seem proper; which bond or security shall be given or acknow-
Jedged in term time or vacatron in the manner prescribed for
the bond given when the treasurer qualifies. If the order be
not complied with, the office shall be vacant after thirty days
from the date of the order. Any treasurer who fails to sub-
mit, his bond to the proper comumissioner at the time herein pre-
scribed, shall forfeit fifty dollars cach for each week his’ failure
continues; and any coinmissioner who fails to make report as
is herein required of him, shall forfeit five dollars for each week
his failure continues ; such fines to be recovered on five days’
notice, to be given by the attorney for the commonwealth in
the court to which the report is required to be made. The
commissioner’s fees shall be paid by the treasurer out of the
county or city funds.
$5. No person holding the office of attorney for the common-
wealth, judge of the county court, clerk of the county or cir-
cuit court, or sheriff, county or city treasurer, shall hold any
other office elective by the people; and if any person shall be
elected to two or more of such offices, his qualification in one
shall be a bar to his qualification in any other, and they shall
be filled as other vacancies.

§ 6. In case of the vacancy in the office of the county or city
treasurer, by death, resignation, removal or otherwise, it shall
be the duty of the judge of the proper county or corporation
court (where no provision is made in the charter of said city
for filling such vacancy), in term time or vacation, to fill such
vacancy by appointment, and at the same time, in case of resig-
nation or removal, to order the officer resigning or removed,
forthwith to deliver to his successor in office all the books,
papers, and receipts belonging to him as treasurer, taking his
receipt for the same, or, where no appointment is made, or the
officer appointed fails to qualify, to deposit the same with the
clerk of the county court, who shall give a receipt therefor,
and shall hoid the same subject to the order of the said court ;
and any person failing to comply with such order shall, besices
being cuilty of contempt of court, be deemed guilty of a mis-
demeanor. The person appointed to fill such vacancy, upon
qualifying and giving bond as required by sections two and
four of this act, shall hold his office until his successor 1s
elected and qualified, uniess sooner removed, and at such expi-
ration of his office, tarn over to his successor all books, papers,
receipts, and so forth, belungcing to him as treasurer. or to the
clerk of the court as hereinbefore provided, taking bis receipt
for the same; and in case of failure so to do. shall, besides
being guilty of contempt of court, be guilty of a misdemeanor ;
and his successor shall proceed to discharge all the duties of
treasurer as required under this act; such successor to be
chosen at the next general election for county officers: pro-
vided that whenever tne judge shall make such appointment in
vacation, he shall certify the same to the clerk of the county
court, to be entcred in the order book as a vacation order.

97. The county treasurer may appoint one or more deputies
to assist him in the duties of his office, who shall qualify in the
manner now prescribed for the qualification of deputy sheriffs,
who may perform all the duties of treasurer, and shall be sub-
ject to removal by his principal or by the court of his county.
The treasurer may take from the person so appointed, such
bond and security as he shall deem necessary for his indem-
nity. if any such deputy shall fail to pay over any taxes or
county levies which he may have received, or commit any de-
fault or misconduct in office, he and his sureties shall be liable,
upon motion, for the amount of the deficiency in said taxes or
levies, together with damages thereon, at the rate of ten per
centum per month from the time such payment should have
been made; and for such default or misconduct as his princi-
pal, or personal representative of such prineipal, is liable, a
jucgment may be obtained by motion for the full amount for
which his principal, or the personal representative of such
principal, is liable, or for which a judgment shall be recovered
against either such principal or his personal representative ;
which motion shall be heard by the county or circuit court
after ten clays’ notice in writing.

$8. The treasurer shall reside in the county of which he is
treasurer, and shall keep his olfice at the county seat, and shail
receive all moneys payable into the treasury thereof, and dis-
burse the same on warrants drawn by the board of supervisor
for the county; but it shall be competent for the judge of the
county court, by order entered of record, to certify that in his
opinion some other point in said county would be more con.
venient to a majority of the citizens of said county; and upon
the entry of such order, the treasurer for such county shall
remove his office to the place named in said order; but either
he or his deputy shall attend all regular terms of the county
court, and the first and second days of each term of the circuit
court.

) 9. He shall keep a just account of all moneys received aud
disbursed by him for the county, and shall, on the first day of
veptember, and thereafter at intervals of two months, until his
settlement with the board of supervisors at the end of the
year, as hereinafter provided for, return to the clerk of the
county court of his county, a sworn statement of the amount
received by him up to the expiration of said two months, and
shall charge himself upon his books with the amount of such
receipts; and he shall aiso return with said statement a list
of all warrants paid by him up to the expiration of said two
months, the number of each and to whom paid. But he skaii
have ten dnys from the first day of September, and the expira-
tion of the said two months, to make said report, and the clerk
of the county shall file said report and preserve the same for
the inspection of any citizen of the county, or other person
having an interest therein. And the said clerk shall certify io
each regular grand jury in his court the fact that tne said
treasurer has returned the aforesaid statements and lists re-
quired to be returned by him, aud in the event that said treas-
urer has failed so to do, shall certify such failure; and any
clerk failing to make such certificate, shall be subject to a fine
of fifty dollars for each time of such failure, witich shall be
recovered as other fines are revo,ered. ILie shall keep the
books, papers and moneys pertaining to his office, at all times
ready for the inspection of the county judge, or board of super-
visors for the county, and shall, when required, exhibit his
account and the book containing a list of the warrants and
orders drawn upon the county treasurer, provided for in the
following section.

$10. Ife shall provide and keep a well bound book, in which
he shall make an entry of all warrants legally drawn upon him
by the board of supervisors for the county, and presented for
payment, stating correctly the date, amount, number, in whose
favor drawn, and the date the same was presented; and all
warrants so presented shall be paid, in the order presented, out
of the fund drawn upon.

$11. No county treasurer shall refuse the payment of any
warrant legally drawn upon him and presented for payment,
for the reason that warrants of prior presentation have not
been paid, when there shail be money in the treasury belonging
to the fund drawn upon sufficient to pay such warrants, and also
such warrants so presented; but such treasurer shall, as he
shall receive money into the treasury belonging to the fund so
drawn upon, set the same apart for the payment of warrants
previously presented, and in the order presented: provided,
however, that nothing herein contained shall prevent the treas-
urer from receiving the warrants of the county in payment of
the county levy, in the erder of their entries in his book, as
prescribed in section ten of this act. The treasurer shall
receive from carl tax-payer m payment of the county levy due
fiom him any county warrant drawn in favor of the tax-payer
offer ne it, whebher the sane has been entered in the treas-
urer’s book or not. Where the warrant is for a larger sum
tian “the county levy Cue from the payee of the warrant, the
treasurer shall endorse on the warrant a credit for the smount
of the county levy so due, and the payee of the warrant shall
execute to the treasurer a rece up) for the said amount, speci-
fing the number and date of the wareant on which it was
credited ; and the residue of the warrant shall be paid accord-
IL to the order of its entry in the treasurer’s book.

S12. He shall, under the direction of the board of super-
visore, provide Bulbabic books and stationery for his office. and
preserve the same; and as often and in such manner as may
be required by the county court or board of supervisors, he

shall furnish an account of the raccipts and expenditures of
the county, and a statement of his account as treasurer with
tle county,

$13. He shall receive the count y levy in the manner hereim-

after preseribed for the receipt of the state revenue, and stall,
a the Jaly mectmne of the board of supervisors, or a8 soon
thereafter as may be. scttle with said supervisors his account
for that year; and if he die, resign, or he removed from office,
and wlen his term of office expires, he, or if he be dcad, his
personal representative, shall immediately make such sottle-
mept. which settlement shall show the amount in his hands to
be accounted for. and the fund to which the same belongs, and
shall deliver to bis successor in office all bonds, books and
papers belonging to his office, and money belonging to the
county.

9 14. No county treasurer, nor his deputy shall, either directly

r indirectly, obtain by contract, purchase, barter, or exchange,
either for himself or any other person, or become the owner, in
whole or in part, of any warrant or order drawn upon the county
treasury, or payable out of the same; and if any county trea-
surer, or his deputy, shall so contract for or purchase any such
warrant or order, be shall not be allowed in his annual settl:-
ment the amount of said warrant or order, or any part thereol,
and this shall be in addition to the penalties hereinafter pre-
scribed for the violation of this act. If the treasurer fail to
pay, upon presentation, any legal warrant or order, having in
his hands at the time funds out of which the same ought to be
paid, or fail to set apart necessary funds, when the same shall
come into his hands for the payment thereof in their order, if
listed under section eleven, and to pay over the amount due
upon such warrant or order as soon thereafter as the same may
be again presented, the hoider thereof may recover the amount
of any such warrant or order from the treasurer and his sureties,
upon motion in the county or circuit court of his county, after
ten days’ notice thereof in writing, together with damages, after
the rate of ten per centum per month on the amount of such
warrant from the time such treasurer should have paid the same,
and the costs of such motion, indluding an attorney’s fee of
five dollars.

615. lle shall be allowed for his services In receiving and
disbursing the county and school levies, which shall be construed
to embrace all moneys collected by order of the county authori-
ties for any purpose, the same rate of compensation as is fixed
by the thirtieth section of this act for receiving and paying
over the revenue, except that on amounts over fifteen thousand
dollars he shall be allowed three per centum, and except that
in the counties of Rockbridge, Botetuurt an7d Pittsylvania, the
board of supervisors of said counties may fix the compensa-
tion of the treasurers of their respective counties for collecting
end disbursing the county and school levies in said counties.

S16. Any county treasurer violating any of the provisions of
this act, relating to the county levy shall, if said violation do
not amount to a felony under existing laws relating to public
ofiicers, be deemed guilty of a misdemeanor, and upon convic-
tion thereof shali be removed from office, and pay a fine of not
less than twenty dollars nor more than one hundred dollars,
and be imprisoned not exceeding three months, and, in addition
thereto, whether such violation be a felony or misdemeanor,
shall be liable toe the party aggrieved thereby for double damages
for the injury sustained, which may be recovered against said
treasurer and his sureties upon his official bond by action in
any court of competent jurisdiction.

$17. The county and city treasurer shall, in the manner
hereinafter provided, receive the state revenue, and account for
and pay over the same in the manner provided by Jaw for the
payment of money into the treasury of the state.

§ 18, Each treasurer shall commence to receive the state taxes
and county levies, yearly, on or before the first day of July, or
as soon thereafter as he may receive copies of the commission-
er’s books; and for this purpose shall advertise for at least ten
days at the court-house and at the voting places in the magis-
terial districts, and in such other manner as may be necessary
to give general publicity thereto, upon what days he will be at
some convenient public places in each magisterial district to
receive taxes and levies nd shall, at the time specified, go to
said places so designate. «ach magisterial district, and re-
main there not less than three days, for the purpose of receiv-
ing as well the state taxes as the county levies; and shall
receive the same whenever tendered up to the first day of De-
cember, yearly. Any person failing to pay any state taxes or
county levies to the treasurer by the first of December, shall
incur a penalty thereon of five per centum, which shall be added
to the amount of the taxes and levies due from such tax-payer,
which, when collected by the treasurer, shall be accounted for
in his settlements. It shall be the duty of the treasurer, after
the first of December, to call upon each person chargeable with
taxes and levies, who has not paid the same prior to that time,
‘or upon the agent of such person resident within the county or
corporation, and upon failure or refusal of such person or agent
to pay the same, he shall proceed to collect by distress or other-
wise, but he shall at any time have the same power as now
given under existing laws, by distress or otherwise, to collect
taxes or levies against any tax-payer absconding or leaving his
county.
919. The county treasurer shall receive from the sheriff of
his county all fines collected by him, and account for the same
‘in his annual settlement with the auditor of public accounts.
$20. The taxes collected under this chapter shall be paid
and accounted for as follows: Each treasurer shall, on the first
day of December of each yeur, make up a statement of all
moneys collected by him, verify the same by affidavit, and for-
ward if to the auditor of public accounts within fifteen days,
and at the same tiine pay into the treasury the amount so col-
lected. On or before the fifteenth of June, yearly, each trea-
surer shall make his final settlement with the auditor of public
accounts, furnishing a statement of all moneys collected by
him on account of taxes and penalties since his .ast settlement
with the auditor, and furnishing lists of Insolvents and delin-
quents at the period and in the mode preseribed in section
twenty-three of this act. The auditor of public accounts may
eall upon any county treasurer once in every thirty days after
the first day of July, yearly, for a statement, under oath, of the
amount of taxes collected by him. and such treasurer shall,
within five days from the receipt of such call, forward such
statement to the auditor and pay into the treasury the amount
collected by him. If any treasurer fail to make any statement,
required by this section, or to pay over or account for the
amount due, as shown by said statement, within the time here-
in prescribed, he shall forfeit his commissions on all sums that
should have been or were embraced in such statements.
§21..The county court of any county, or judge thereof in
vacation, shall require any officer of his county, or district of
his county, from whom a bond is required by law, except clerks
of the circuit courts, in the counties of over fifteen thousand
inhabitants, to give a new bond, or additional security, when-
ever, in the opinion of said court or judge, it is necessary for
the protection of the public interest; but before such order is
made, at least ten days’ notice shall be given to such officer ;
and such notice shall be given whenever the court or judge
shall see fit, or whenever application shall be made, in writing,
by the attorney for the commonwealth. And if any such officer
shall fail or refuse to give such new bond or additional secu-
rity within ten days after an order shall have been made
requiring such new bond or additional security, his office shail
be considered vacant, and a new officer shall be appointed in
the mode prescribed by law. Upon such new bond being given
the sureties in the former bond, and their estates, shall be
discharged from all liability for any breach of duty committed
by such officer after that time. But in case additional security
is given to a previous bond, such securities shall not be so dis-
charged. All orders made in vaction by the judge under this
section, shall be certified by him to the clerk to be recorded in
the order-book of the court as a vacation order.

9 22. If any treasurer or his deputy shall loan any money
belonging to the state, city, or county, with or without interest, |
or shall use the same for any purpose other than such as may
be provided by law, he shall forfeit and pay for every such
offence a sum not less than one hundred nor more than five
hundred dollars, to be recovered by action upon said treas-
urer’'s bond, to tne use of the commonwealth of Virginia, or of
the particular city or county whose money was so used, as the
case may be.

9 23. The treasurer, after ascertaining which of the taxes as-_
sessed in his county or corporation cannot be collected, shall, :
a8 soon as practicable, in each year after the fifteenth day of
June, make out lists of three classes, to-wit: First, a list of :
property on the commissioner's land- book improperly placed
thereon, or not ascertainable, with the amount of taxes charged
on such property; secondly, a list of other real estate which |
is celncaent for the non-payment of the taxes thereon ; and |
thirdly, a & uv of such of the taxes so assessed, other than on |
real estate. as he is unable to collect.

§ 24. In the list mentioned in the preceding section, the |
names of the persons charged with the taxes shall be placed
alphabetically. The list mentioned secondly shall be in the
following form:

| | zl ¢! .| a] a
| a) 2 | by q, yi .
j a oo D ou ao to <e
| a | ao ~~ “tw | H
- a | 2h | ¥ 5 £3 ie £
. EIS2) 22/218] 8S |4ei3) wy,
OF PERSON. ainlasleéalea =) mH DEL ad
c/Z/S/E|2e]Si ule |e [sl even.
oS i om
Fi2 21S S48 Ble/e |e 1
e{/2)|e|& = S jails = Ss
Sieg i gis Ss o;,o]o © ~)
wm + 43 a a
is) Al re v al a & = =
-
SiRia@!iA A ,; sas apa s <q
A ig i er Pc | Le ee —_—_-y: ee —_—_—_—_——— Oe a

—_ et —

And the treasurer returning such list shall, at t the foot
thereof, subscribe the following oath:

I, A B, treasurer (or deputy treasurer) of the county of
, do swear that the foregoing list is, I verily believe,
correct and just; that I have received no part of the taxes for
which the real estate therein mentioned is returned delinguent ;
and that I have used due diligence to find property within my
county liable to distress for the said taxes, but have found
none.

§ 25. The lists mentioned first and thirdly in the twenty-
third section, shall each of them be verified by the oath of the
treasurer and each of his deputies, to the effect that they verily
believe no part of the tax or levies embraced in such lists has
been or could have been collected by them; and a copy of that
_ thirdly mentioned shall be posted at the front door of the court-
» house of the county or corporation on a court day during the
term next preceding that at which the list may be presented to
the court under the following section.

§ 26. Each of the said lists shall be presenues to the eourt of
the county or corporation, and examined by the court. ‘he court
being satisfied of the correctness of the said lists, and that the
different taxes are correctly extended. or having corrected them
if erroneous, shall direct the clerk to certify copics thereof to
the auditor of public accounts, and a copy of that first men-
tioned to the commissioner of the revenue, who shall correct
his books accordingly. The original lists shall be preserved
by the clerk in his office. After the said copies are so directed
to be.certified, the treasurer shall not receive any of the taxes
mentioned in the said lists, but they may be paid into the trea-
sury, and it shall be the duty of the auditor when delinquent
taxes are so paid, to credit the respective counties with the
amount of county levies and other Jocal taxes jcollected on
delinquent lands in said counties, ycluding also puch as have
been heretofore received for years’previous, and pry the same
over to the county treasurer, upon an order of fhe board of
supervisors of respective counties, or the capitation and per-
sonal property tax may be paid to the clerk of the county or
corporation court, or his deputy, at his office at the county seat
and at no other place, nor to any other person, who shali, in a
book to be kept in his office for that purpose, and preserved as
the records of his office are preserved, enter the name of
each person who pays any part of said taxes, the amount paid
by him, and the date of such payment; and shall, on the morn-
ing of each general election, post on the front door of the court-
house a copy of all such entries made since the preceding elec-
tion ; and on the first day of June and December of each year
shall transmit to the auditor a copy of the entries so made,
which shall be verified by his oath to the following effect: “TI,
A B, clerk of county, do make oath that the fore-
going is a true statement of all capitation and personal pro-
perty tax received by me since my last statement for such
taxes ;” and shail, at such time, remit the amount with which
he is chargeable, less his commissions of five per centum for col-

jection. If any clerk or other officer shall issue his blank re-
ceipt for any such taxes, with a view to the same being filled
at a future time, or give receipt for any such taxes, except in
cases In which the money is paid at the.time of executing such
receipt, he shall be deemed guilty of a misdemeanor.

§ 27. Any officer who shall return in any such list, real estate,
persons or property, as delinquent fer the non-payment of taxes,
when such taxes, or any part thereof, shall actually have been
received by him, shall forfeit, if the return was by design. ten
times the amount of taxes so actually received, and if the re-
turn was by mistake, twice the amount; one-balf of which for-
feiture shall, in each case, be to the commonwealth, and the
other half to the person charged with such taxes, And any
such offleer who shall return in such st any real estate, persons
or property as delingnent, when he had cither found, or py
usirg due diligence might have found suficions propeity within
his bailiwiek liable to distress for the taxes for which such roal
estate, persons or property are returned delinquont, siall for
feit to the commouwealth a snm equal to five times t1c ame int
of the «s+ 1 taxes.

028. Pne copies of lists directed to be certified fo the audisc3
of public accounts, shail be placed by the ¢ler ork § in a sealed en-
closure directed to that officer, and Geli vercd to tue treacurer
by whoa the lists were returned. The auditor shall ere vit tae
treasurer with the amount of taxes mowucned in sneh lets, i
the said lists be presented at bis office wiGsin tlic? imonlas ert
after his final settlement, bub uot otherwise.

6 29. The lists required by the tweaty-third section of tuis
act to be maude out by the treasurer shall not be presented to
the court nor allowed uifféss they have beea first submitted to
the commissioner of the revenue for the distric( to which they
relate, or, in the case o1 his death, to ~-o1ne other commiss:oucer,
and ere accompanied by the written opinion of such Coimiais
sioner touching the propriety of such lists and each case there-
in contained, verified by his oath, and shall also have been sub-
mitted to the board of supervisors of the county, and are
accompanied by the certiticates of said board touching the
propriety of such lists and each case therein contained, ‘Phe
said supervisors, who are hereby coustituted a board to revise
said lists, shali assemble for the purpose at their respective
court-houses before the court-day to which said lists are re-
turnable by the treasurers or collectors. A certified copy of
the first and third lists heretofore returned shali be placed hy
the auditor of publicccounts within sixty days after receiving
the originals, or as soon thereafter as practicable, in the hands
of any ” sheriff, sergeant, constable, or collector for collection,
the same to be accounted for within one year thereafter; said
officer to have the same power of distress as treasurers, and
shall account for the same in like manner, and he and his
sureties shall be subject to all such remedies as are given the
commonwealth against treasurers for failure to pay, and his
compensation shall not exceed twenty per centum of the amount
collected and paid into the treasury. Within sixty days after
the said first and third lists have been allowed according to the
provisions of this section. and at the time when they are first
forwarded to the auditor of public accounts, it shall be the duty
of the clerk of the county or corporation court of each county
or corporation to lay a certified copy thereof, including state
and county and corporation taxes, before the board of super-
visors or the corporation judge, as the case may be: and it
shall be the duty of the supervisors and the judge aforesaid to
cause said lists, or so much thereof as may be deemed advisa-
ble, to be published for two sucecssive weeks in a newspaper in
the county or corporation, or in liand-bills to be posted generally
through the county or corporation, and on the court-house
‘tlereof, for three successive terms of the court. The provi-
sions of this act shall apply to county and corporation taxes
the same as to state taxes, the proper officers thereof being
hereby duly empowered to carry out said provisions, but in no
ease shall such delinquent lists be placed for collection in the
hands of any officer who has returned the same.

§ 30. Evory treasurer or collector shail be allowed for his
services In receiving and paying over the revenue on amounts
of fifteen thousand dollars and less, five per centum, and on
the amount in excess of fifteen thousand dollars, two and one-
half per centum, which shall be wnderstood to be the entire
compensation intended to be allowed treasurers in counties and

cities in which the revenue caceeds fifteen thousand doiars:
provided, that in counties in which the state revenue does not
excecd ten thousand dollars, he shali receive, in addition to the
five per centum allowed in this section, three per centum on all
revenue remains anpaid on December first and collected by
him; and in counties in which the state revenue exceeds ten
thousand dollars, and does not exceed fifteen thousand dollars,
he shall receive, in addition to the five per centum allowed in
this section, two per centum on all the revenue remaining
unpaid December firs§ and collected by him: and provided,
further, that nothing herein contained shall be construed to
apply to the compensation of said treasurers for the collection
and disbursement of county and state taxes for the year eigh-
teen hundred and seventy-cight.

i. On or before the first day of January and the first day
of July of each year. the auditor of public aceounts shall
deliver to the attorney-general a Hist of all the treasurers and
collectors who have failed to make the statements or pay the
sums required by the twentieth section df this act, and such
lists, where the failure is to pay, shall specify the amount due
from the treasurer or collector. It shall be the duty of the
attorney-general forthwith to proceed against such treasurers
and collectors and their sureties, for all fines and liabilities in-
curred by such failure. Such proceedings may be according
to the provisions of chapter forty, Code of eighteen hundred
and seventy-three, so far as the same are applicable. And
from the time notice in such proceedings is served on the treas-
urer or collector, his personal property and real estate shall be
bound for the payment of any judgment which may be ren-
dered upon such proceeding, in the same manner that personal
property is bound under the third section of chapter one hun-
dred and eighty-four of the Code, upon delivery of a fieri facias
to a sheriff or other officer. If the auditor of public accounts
fail to deliver any such list as required by this section, he shall
forfeit two hundred and fifty dollars, to be recovered by mo-
tion, after ten days’ notice, in the cireuit court of Richmond city,
which notice shall be given by the attorney-general. For the
purposes of carrying ont the provisions of this s section, and of
any other laws imposing duties on him in connection with col-
lection of moneys due the state, the attorney: general may
employ a clerk at a cost not to exceed five Lundred dollars in
any one year.

6 52. Every treasurer cr other collector of the revenue who
does not pay the same into the treasury at the time prescribed
by law, shall be charged with interest on the revenues so due
and unpaid from the tine when the same was reyularly pay-
able into the treasury. The said interest shall be at the rate of
fifteen per centum per annum.

6 33. The duties, compensation and liabilities of city and
town treasurers as to the collection and payment or the state
revenue, Shall be the same as are or may be hereafter defined
by law for county treasurers: provided that the commission
for collecting and 4 aying over the revenue in cities where the
annual collection is in excess of sixty thousand dollars, shall
be at the rate of two per centum on such excess.

0.34. The auditor of public accounts nay appoint a collector
im any county or corporation, to collect arrears of taxes therein,
and may allow him a resonable compensation, to be agreed on
{before the service is commenced) and approved by the execu-
tive, which compensation shall not exceed twenty per centum
on what may be eollected and paid into the public treasury.

§ 35. Such collector shall have a reasonable time allowed him
by the auditer of public accounts, and shall, before he acts,
execute a bond approved by the said auditor, conditioned tliat
he will faithfully collect the said arrears of taxes, and account
for and pay the same into the treasury within the time so
allowed. The said bond shall remain filed in the auditor's
office.

§ 36. A person not residing in the county in which his land
may lie, may, before the fifteenth day of June, in any year,
pay into the treasury m advance ali the taxes assessed on such
land for that year, upon a certificate of the auditor of public
accounts. A list of such payments, togetner with a warrant
for the amount of county levy and other local taxes so col-
lected, shall be transmitted by said auditor immediately after
the first day of July to the treasurer of the county or city in
which such lands were chargeable, who shall be governed ac-
cordingly.
§37. No distress shall be made for taxes or levies where the
treasurer or collector has had more than two years to collect
the same, unless it be for taxes returned delinquent and sent
out by the auditor for collection, as provided by law. But a
treasurer or collector of a former term shall, notwithstanding
the expiration of his term of office, by himself or by his deputies,
be allowed to complete his collection and make final settlement
thereof; and shall have the same powers of distress and sale
as he possessed before said term expired, and which right of
distress and sale shall continue for the term of two years from
the time such right first accrued; but no deputy shall be per-
mitted to qualify for such collection after the principal’s office
has expired.

$35. Any goods or chattels in the county or corporation
belonging to the person or estate assessed with taxes, may be
distrsined therefor by the treasurer or collecter.

Sos, The goods and chattels of the tenant, or other person
in possession, claiming under the party or estate assessed with
taxes on land, may be distrained if found on the premises, but
nov tur an amount exceeding the rent contracted to be paid by
such tenant for said premises, ner until the property of the
landlord subject to distress, within the county or corporation,
shall have been exhausted; and where the rent is payable in a
share of the crop, only the share of the crop belonging to the
landlord shall be liable to levy. But when taxes are assessed
wholly to one person on a travt or lot, part of which has become
the freehold of another, by a title recorded before the com-
mencement of the year for which such taxes are assessed, the
property belouging to the owner of that part shail not be dis-
trained for more than a due proportion of the said taxes.

9 40. Where taxes are assessed on a tract of land lying partly
in one county and partly In another, the treasurer or vollector
of the county in which the taxes are so assessed, may distrain
on that part of the land lying in the other county in the same
manner as if such part was in his own county; and where the
land or other property is in a county different froin that of the
residence of the-owner, or where a person assessed with any
taxes, before paying the same removes from the county in which
the assessment was made, the said collecting officer shall have
the same remedies for the collection of all such taxes, in all
respects, as if the said person owing the taxes resided in the
said officer’s own county, or the said collecting officer may
transfer to the collecting officer of the county in which such
person resides, the tax tickets against such person or property,
and said last named officer shall proceed to collect the same,
and pay the proceeds so collected to the former officer; and
the commission for collecting said tickets shall, in such case,
be shared equally by the collecting officers respectively.

§ 41. No deed of trust or mortgage upon goods or chattels
shall prevent the same from being distrained and sold for
taxes against the grantor in such deed while such goods and
chattels remain in the grantor’s possession: nor shall any such
deed prevent the goods and chattels conveyed from being dis-
trained and sold for taxes assessed thereon, no matter in whose
possession they may be found.

§ 42. When the officer cannot find sufficient goods or chattels
to distrain for taxes, any person indebted to or having in his”
hands estate of the party assessed with such taxes may be
appiied to for payment thereof out of such debt or estate; and
a payment by such person of the said taxes, either in whole or
in part, shall entitle him to a charge or credit for so much on
account of such debt or estate against the party so assessed.
If the person applied to do not pay so much as may seem to
the officer ought to be recovered on account of the debt or
estate in hands, the officer shall, if the sum due for such taxes
exceed not twenty dollars, procure from a justice a summons
directing such person to appear before some justice, at such
time and place as may scem reasonable; and if the sum due
exceed twenty dollars, shall procure from the clerk of the court
of the county or corporation a summons directing such person
to appear before the court of the county or corporation on the
first day of the next term thereof; aud from the time of the
service of any such summons, the said taxes shail constitute a
lien on the debt so due from suel. person, or on the said estate
in his hands,

$43. If such summons be returned executed, and the person
so summoned do not appear, judgement shall be entered against
him for the sum due for such taxes, and for the fees of the cler!x
and of the officer who may execute the summons.

644. If the person so summoned appear, he shall be inter-
rogated on oath, and such evidence may be heard as may be
adduced, and such judgment shall be rendered as, upon the
whole ease, shall seem proper.

§ 45. A tenant from whom payment shall be obtained, by

distress or otherwise, of taxes due from a person under whom
he holds, shall have credit for the same against such person out
of the rents he may owe him, except where the tenant is bound
to pay such tax by an express contract with such person.

$46. Where a tax is paid by a fiduciary on the interest or
profits of money of an estate laid out or invested, either under
an order of court or otherwise, the tax shall be refunded out of
said estate.

$47. The superintendent of the poor for each county shall
have charge of the county poor-house, where a county poor-
house now ” exists, and where there is no county poor-house, he
shall, when so directed by the board of supervisors for the
county, provide suitable places for the keeping of the poor of
his county, by renting or leasing tenement houses suitable for
the purpose with land attached thereto for a farm. He shall
receive at such poor-house such paupers as may be sent to him
by the overseers of the poor of the several districts of the
county, and provide and care for said paupers in the manner
provided for by law, and shall, when in his opinion, it is unne-
cessary for any pauper to remain longer at the poor-house, dis-
charge said pauper therefrom.
$648. The superintendent of the poor of each county shall,
at the time of his qualification, enter into bond, with security,
to be approved by the court or judge before whom he qualifies,
in a penalty to be determined by such court or judge, but not
Jess in any case than five thonsand dollars, which bond shall
gor to the requirements of section six, chapter twelve, of

the Code of eighteen hundred and seventy-three.

§ 49. In every county the amount which will be required for
the support of the poor, at the place of general reception in
the county, shall be chargeable on such county ; and the board
of supervisors, in making the annual levy, shall provide for
raising the said amount which shall be payable out of the pro-
ceeds of said levy to the superintendent of the poor, by the
treasurer, upon an order drawn upon him by the board of
supervisors, to be by said superintendent expended in support
of the poor of the county, and accounted for in his annual set-
tlement, and report to the board of supervisors.

650. He shall keep such money as the board of supervisors
may authorize him to receive or have the care of, and dispose of
the same as it may direct. Ile shall, in his own name, as such
superintendent, recover money or property for the use of the
poor of the county, and defend proceedings against himself as
such superintendent, and shall be allowed the reasonable and
proper expense of such prosecution or defence, and account
tor all money recovered by him.

) 51. He shall, at the annual meeting of the board of super-
visors for his county, and oftener if required, make to them a
report setting forth the number provided for in the preceding
year, showing how many were white and how many colored ;
for what length of time and where each was provided for or
assisted ; the name of each; the amount received by the super-
intendent during the year, showing how much from the annual
levy and how much otherwise; the amount expended by him
for the year, with the vouchers therefor, showing how much was
expended at the place of general reception, and how much for
those supported or assisted elsewhere; the balance remaining
in his hands or under his control; what amount, in addition,
he will require to pay arrearages for the past, and meet ex-
penditures for the ensuing year; what amount was expended
in each district. He shall also state in said report whether
any, and if any, which, were kept at work at the place of gen-
eral reception; for what length of time and in what manner,
whether in the work-house or in tilling the land, or otherwise ;
he shall also state in same report the quantity, value and kind
of grain, meat, potatoes, beans, peas, hay and fodder, and
other crops raised on the poor-house farm; the amount of each
used by himself and family, the amount of each used for the
county poor, the number and kinds of stock kept on the said
farm, and to whom it belongs, and may make such remark
upon the operation of the poor laws as he may deem pertinent.
A copy of this report shall be posted on the front door of the
court-house, or, where there is a newspaper published in the
county, may be printed In one such newspaper.
652. The auditor of public accounts may prescribe the form
of such report, and it shail be made in that form, if one be so
prescribed ; otherwise in such form as the board of supervisors
may prescribe; and if no form is prescribed by said board,
then in such form as the superintendent may adopt, so that it
embrace all the information required by the preceding section ;
and for a failure to make such report, the superintendent shall
forfeit not less than one hundred dollars, nor more than five
hundred dollars, to be recovered to the use of the county, by
motion against him and his sureties, after ten days’ notice in
writing. The clerk of the board of supervisors shall, within
sixty days after said report is made, transmit a copy thereof
to the auditor of public accounts, and if he fail te furnish said
report within said time, he shall forfeit twenty dollars, and the
auditor of public accounts shall immediately give notice of
such failure to the proper attorney for the commonwealth, who
shall at once proceed against the clerk or superintendent, which-
ever may be in default.

§ 53. From the copies so delivered to the said auditor, be
shall make a report to the geueral assembly, which, with so
much of the matter contained in the reports of the overseers
as inay seem to him advisable, shall be printed under his super-
vision, and distributed, as provided by law for other reports, to
the general assembly.

$54. The superintendent of the poor shall receive for his
services such compensation as the board of supervisors may
deem reasonable }-in no case, however, shall such compensation
exceed the sum of three hundred and twenty dollars, nor shall
such compensation exceed the sum of twenty-four dollars for
every one thousand inhabitants of his county; but in all coun-
ties having less than ten thousand inhabitants, such compensa-
tion may be such sum not in excess of two hundred and forty
dollars as the board of supervisors may deem reasonable.

55. All acts and parts of acts inconsistent herewith are
hereby repealed ; but this act shall not be construed as affect-
ing any special acts passed for the keepiug or management of
paupers in particular counties, cities or towns,