Chap. 61.—An ACT authorizing the town of Goodson to issue bonds
for the purpose of retiring certain outstanding bonds, and to provide
for payment of same.

Approved February 4, 1882.

1. Be it enacted by the general assembly of Virginia, That
the mayor and council of the town of Goodson, in the county
of Washington, be and they are hereby authorized to issue
jo

and dispose of semi-annual interest-bearing coupon bonds of
the said town, to an amount not exceeding sixteen thousand
dollars, payable at such times, not exceeding sixteen years,
and at such rate of interest, not exceeding six per centum
per annum, as they may deem best: provided, however, that
said bonds shall be used exclusively for the payment and
retiring of the outstanding bonds of said corporation, due
and to become due, known as the Johnson land bonds.

2. The mayor and council of said town of Goodson are
hereby authorized to levy and collect an annual tax of twenty-
five cents on every hundred dollars’ worth of taxable pro-
perty within the corporate limits of said town; which shall

e applied exclusively to the liquidation of the interest and
principa’ of the bonds authorized to be issued by this act.

3. Before any bonds are issued under this act, the expe-
diency thereof shall be submitted to the qualified voters of
said town, at its regular election in May next for mayor and
council, and shall receive the assent of three-fifths of the
votes actually polled. Thirty days’ notice of the time and

lace of voting upon the expediency thereof shall be pub-
ished by the mayor of said town in some newspaper pub-
lished in said town; and the voters assenting thereto, shall
cause to be written or printed upon their tickets, the words
“for the new issue of bonds,” and those opposed shall cause
to be written or printed upon their tickets, the words “against
the new issue of bonds.”

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

Chap. 61.—An ACT to amend and re-enact sections, 1, 14, 15, 31, 82,
44, 48, 60, 53, 54, 55, 57, 62, 69, 78, 85, 88, 96, 100, 116, 126, 127,
and to repeal sections 3, 16, 20, 28, and 111 of an act entitled an act
prescribing general provisions in relation to commissioners of the
revenue, and the assessment of taxes on persons, property, income,
licenses, &c., approved March 16, 1875, as amended by an act
approved March 27, 1876, and the acts approved April 2, 1877, and
to add additional sections thereto.

Approved April] 21, 1882.

1. Be it enacted by the general assembly of Virginia, That
sections one, fourteen, fifteen, thirty-one, thirty-two, forty-
four, forty-eight, fifty, fifty-three, fifty-four, fifty-five, fifty-
seven, sixty-two, sixty-nine, seventy-three, eighty-five, eighty-
eight, ninety-six, one hundred, one hundred and sixteen,
one hundred and twenty-six, and one hundred and twenty-
seven of an act entitled an act prescribing general provisions
in relation to commissioners of the revenue and the assess-
ment of taxes on persons, property, income, licenses, and so
forth, approved March sixteen, eighteen, hundred and
seventy-five, as amended by the act approved March twenty-
seven, eighteen hundred and seventy-six, and the acts
approved April two, eighteen hundred and seventy-seven, be
amended and re-enacted so as to read as follows:

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§ 1. Be it enacted by the general assembly of Virginia,
That there shall be four commissioners of the revenue for
each of the counties of Bedford, Franklin, and Pittsylvania;
three for each of the counties of Carroll, Fauquier, Loudoun,
Grayson, Halifax, Hanover, Patrick, Shenandoah, Smyth,
Tazewell and Lee; two for each of the counties of Accomac,
Albemarle, Amherst, Bath, Botetourt, Brunswick, Buchanan,
Buckingham, Campbell, Caroline, Charlotte, Chesterfield, Cul-
peper, Cumberland, Dinwiddie, Fairfax, Floyd, Frederick,

enrico, Henry, Louisa, Lunenburg, Madison, Mecklenburg,
Montgomery, Nansemond, Nelson, Norfolk, Orange, Prince
William, Russell, Roanoke, Scott, Southampton, Spotsylva-
nia, Sussex, Washington, Wise, Wythe, Fluvanna, and Staf-
ford; and one for every other county now existing, or which
may be hereafter created; and one for each city and town
now authorized by law to elect a commissioner of the reve-
nue; which said commissioners shall be elected, give bond,
and qualify as prescribed by law; and in the counties of
Augusta, Rockbridge, and Rockingham there shall be one
commissioner of the revenue for each mayisterial district, to
be elected by the qualified voters of said counties respect-
ively; which said commissioners shall give bond and qualify
as prescribed by law. The term of office of the commission-
ers of the revenue shall commence on the first day of July
next, after their election, and continue for four years from
the day when their term of office respectively commenced,
unless sooner removed. Each commissioner shall reside
in the district for which be was elected, and his removal
therefrom shall vacate his office: provided that the voters
residing within any corporation, who are hereby anthorized
to elect a commissioner of the revenue for such corporations,
shall not vote for the commissioners of the revenue for the
county within the limits ot which such corporation may lie.
In those counties in which there may be more than one com-
missioner, each shall be for a certain district, the bounds
whereof shall be laid off and described by an order of the
county court, having regard, as far as practicable to the
boundaries of the magisterial district within said counties;
and it shall be the duty of the county judge of each of such
eounties, in which he holds his court, at the April term
thereof, in the year eighteen hundred and seventy-five, to
provide for said districts. Said court may annually, at the
April term in any year, make any change in said districts
which to it shall seem proper.

What real estate shall be taxed.

§ 14. All real estate, except such as may be exempted by
the next succeeding section, shall be subject to such annual
taxation as may be prescribed by law, and a lien shall exist
on such real estate for the payment of the taxes and levies
imposed thereon; and there shall also be a further lien upon
the rent of said real estate, whether the same be in money
or in kind for taxes of the current year. The value of lands
and lots, as last ascertained, in pursuance of the act .of the
genera) assembly, approved March thirty-first, eighteen hun-

red and seventy-five, providing for the assessment of lands
throughout the commonwealth, as amended by an act ap-
proved April second, eighteen hundred and seventy-nine, and
the act approved sixth day of March, eighteen hundred and
eighty-two, extending the time for collecting erroneous
assessments, and the ascertained value of new grants, which
may hereafter be entered and assessed, shall be permanent,
and shall not be changed, except to allow the addition of the
value of improvements, or a total or partial deduction of the
value of such improvements.

Real estate exempt from taxation; exception.

§ 15. All real estate and buildings used as churches, or for
divine worship, or used as a church parsonage, where the
same is owned by any religious denomination; public burying-
grounds, appropriated and not for sale; real ostate belonging to
any county, city, or town; to free schools; to the University of
Virginia; to the Virginia military institute; to incorporated
colleges and academies; to seminaries and other institutions
devoted to purposes of education: provided that this section
shall not exempt from taxation private schools, or incorpo-
rated or joint stock companies, where the proceeds are dis-
tributed to private individuals; to the Institution for the edu-
cation of the deaf, and dumb, and blind; to lunatic asylums;
to orphan asylums; to the Ladies’ Mount Vernon associa-
tion; real estate owned by church, Masonic, Odd-Fellows,
free libraries and other like benevolent associations, where
the proceeds arising from said property is devoted exclusively
to charitable or educational purposes; real estate belong.
ing exclusively to the commonwealth; and all such estate
used exclusively for the safekeeping of fire engines, and for
the meeting of fire companies if owned by a fire company,
or by a volunteer militia company or organization, or by a
city or town, shall be exempt from taxation: provided, how-
ever, that nothing herein contained shall be construed ta
exempt from taxation any part of a lot or building used for
any private purpose, or for profit; but where a part of such
proceeds are used for charitable or school purposes, then, to
that extent, the said property shall be exempt from taxation.
And the chief officers or trustees of such association, shall
be required to make oath as to what part, if any, of the reve-
nues of the association are devoted to private purposes, or
for profit.

§ 31. If the surface of land is held by one person, and the
minerals, mineral water or oil under the surface be held in

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fee simple by another, the commissioner shall determine the
relative value of each, and shall assess the respective owners
with the valuation of their respective interests. If the sur-
face and minerals, mineral water or oil be owned by the same
person, the commissioner shall ascertain the value of the land,
inclusive of the minerals, mineral water or oil, and assess the
same at such ascertained value. The commissioner shall
make the assessment under the provisions of the acts referred
to in section fourteen of this act, providing for the reassess-
ment of lands throughout the commonwealth, and the act
approved sixth day of March, eighteen hundred and eighty-
two, extending the time for correcting erroneous assessments.
§ 32. Every commissioner, in making out his land book,
shall correct any mistake made in any entry therein. But
land which has been correctly charged to one person, shall
not afterwards be charged to another without evidence of
record that such charge is proper.

How machinery in manufacturing and other mills charged.

$44. The commissioner, in assessing the value of machi-
nery and other fixtures to real estate, in mining, manufactur-
ing, or similar establishments, shall ascertain the value of all
such machinery and fixtures attached thereto, and include
the aggregate value thereof as improvement 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 this act: provided, however, that if the machinery
and other fixtures aforesaid shall be the property of one per-
son, and the real estate in or upon which the said machinery,
and so forth, shali be used, be the property of another, the
said machinery shall be assessed and taxed against the owner
thereof as personal property, and so listed by the commis-
sioner of the revenue. For any failure on the part of the
commissioner to comply with this or any of the four next
preceding sections, he shall forfeit fifty dollars for each
failure.

Construction of the revenue laws.

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

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

§ 50. The commissioner shall ascertain and assess for taxa-
tion all male persons of full age and sound mind residing in
his district, city, or town, on the first day of February of
each year, unless otherwise directed by the auditor; all
personal property, and the value thereof, and subjects of
taxation in his district, city, or town, on that day, or which
may be found therein prior to the day on which he may
deliver his book to the officer charged with the collection
of taxes, except such as may have been exempted by order
of the county or corporation court from bodily infirmity.
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 guardian,
it shall be listed by and taxed to his father, if any he has;
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
person in possession. If the property is the separate prop-
erty of a married woman, it shall be listed by and taxed to
her trustee, if any she has; 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 per-
sonal 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
committee, if any; if none has been appointed, then such
property shall be listed by and taxed to the person in pos-
session. 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 his own name. If
the 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 to the corporation by the principal
accounting officer, and at the principal place of business of
such corporation; but if not so enlisted, it shall be listed and
taxed in the place where the property is. If the property
consist 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 commis-
sioner, and the clerks of each court shall furnish the com-
missioner of the revenue with all bonds and funds held by
the commissioners under the authority of the court. If the
property consist of money or other thing deposited 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 shall, upon the order of his court,

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made in term time or vacation, withdraw from such deposit
the amount of such tax. If the property consists of money,
bonds, stocks, or other evidences of public or private debts,
in any county other than that of his residence, or state other
than Virginia, it shall be listed by and taxed to the owner
thereof. If property be listed by and taxed to any person
other than the owner, it shall not be delivered to the owner
until the taxes thereon are paid, or indemnity given to
the person in possession for the payment thereof.

2. The commissioner shall furnish to each clerk of every
court of record within his district, forms or lists for valuation,
and such clerk shall, within ten days thereafter, make out and
deliver to the commissioner a statement of all money, bonds,
or other evidences of debt under control of the court whereof
he is clerk. or in possession of a receiver or commissioner of
said court, other than bonds or other evidences of debt exe-
cuted for the purchase price of property, real or personal,
sold under a decree of such court, which statement shall be
verified by the oath of such clerk, to be administered by the
commissioner or other officer authorized by law to administer
an oath.

When forms shall be furnished to tax-payers.

§53. The commissioner shall furnish, or cause to be fur-
nished, to each person, forms or lists for valuation, and such
person shall, within ten days thereafter, make out and deliver
to the commissioner, or deposit with the clerk of the county
or corporation court, statements of all personal estates,
moneys, contracts and credits, which such person is required
by this act to list, and of all subjects and persons on account
of which he is chargeable with taxes. the person who re-
ceives such form, shall take and subscribe an oath, to be ap-
pended to such statement, to the following eff-ct, namely:
“I do solemnly swear (or affirm) that to the best of my
knowledge and belief, the statements about to be made out
by me shall contain accurate, full and complete lists of all
personal estate, moneys, credits and capital, whether the
same are in or out of the state, which [ am required to list,
and of all subjects and persons on account of which I am
chargeable with taxes. So help meGod.” The auditor shall
furnish to the commissioner the blank list of taxables, with
the required oath printed on the back, which said oath shall
be taken before the commissioner, or some other person au-
thorized to administer oaths, and it shall be signed by the
tax-payer; and where the person gives in the list for another,
he shall make and sign the oath as if he were acting for
himself. The lists so taken, shall be delivered to the com-
missioner, and filed with the clerk of the county or corporation
court, who shall examine the books to ascertain that they are
80 filed.

§54. If any person be absent from his residence at the
time the commissioner calls, (and there be no person on the
premises authorized to act forsuch person,) the commissioner
may leave, or cause to be left for such person, at his resi-
dence, 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 statements aforesaid, verified
by affidavit as hereinbefore required, and deliver the same to
the commissioner, or deposit them with the clerk of the
county or corporation court, as required by the preceding
section. And if any person fail to return the form left with
him by the commissioner properly made out, before the
making out of his books, the commissioner shall proceed to
make out such person’s list from the best information he can
obtain.

§ 55. The commissioner shall, upon his own view, or upon
such information as he may obtain or possess, assess a fair
cash valuation of all property listed by the tax-payer as re-
quired by the two preceding sections; and where it is practi-
cable, the commissioner shall read over the list, with the
valuations annexed, to the person from whom such list is
obtained, or on whose information it is made out, and it shall
be corrected if necessary. If any person shall consider him-
self aggrieved by the valuation of the commissioner, such
person and the commissioner sball respectively choose two
discreet voters, to whom shall be referred the matters in con-
troversy, and their decision, or that of an umpire chosen be-
tween them, shall be final.

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

§ 57. From the list of persons and personal property, as-
certained as aforesaid, the 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 commissioner
may set forth, in a8 many separate columns as may be neces-
sary to show the persons charyeable with taxes, alphabeti-
cally arranged, witb reference to the first letters of each
name, and opposite thereto, the residence 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 uforesaid, shall show the aggregate
amount of taxes on all the subjects with which he has been
listed.

Omitted taxes; how assessed.

§ 62. If the commissioner shall ascertain that any person,
or any real or personal property, or income, or salary, has
not been assessed for taxation for any year, or that the same
has been assessed at less than the law required for any year,
or that the taxes thereon for any cause have not been real-
ized, it shall be the duty of the commissioner to list the
same, and assess the taxes thereon at the rate prescribed for
that year, adding thereto interest at the rate of six per cen-
tum per annum. Where the same was omitted by no fault
of the person charged with the taxes, no interest shall be
charged.

§ 69. It shall be the duty of the commissioner to furnish
to the clerk of the court for the county or corporation for his
examination, as required by law, the copies of said books by
the first day of August, of the year eighteen hundred and
eighty-two, and for succeeding years January first, and to
furnish to the treasurer 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 hun-
dred dollars; and fora failure to deliver said copies to the
treasurer and auditor of public accounts by the suid fifteenth
day of July, he shall pay a fine of not less than fifty nor
more than two 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 commissioner to deliver said books,
not exceeding thirty days.

3. Within twelve days after such clerk shall have received
the land and property books as hereinbefore provided, he
shall examine the same.

4. He shall compare each copy of the land book with the
Jand book of the preceding year, with the records of his
office, where necessary, and with such transcripts, abstracts,
or statements from the records of other offices, as the com-
missioner shall lay before him.

5. He shall compare the books of personal property with
the lists taken by the commissioners from individuals, and
examine the same in such other way as the records of his
office and bis information will enable him to.

6. The commissioner shall attend at the clerk’s office and
assist at the examination, so far as may be desired by the
clerk; and the clerk shall point out to the commissioner such
errors (if any) as in his opinion may exist in any of the
books. Every such error shall be corrected, when the com-
missioner and the clerk concur as to the propriety of such
correction. Where they differ, the matter in difference shall
be submitted to the attorney for the commonwealth in the
court by which the commissioner was qualified, and they
shall conform to his decision. If he fai] to decide the mat-
ter before the next term, it shall then be submitted to and
decided by such court, and the books shall be made to con-
form to such decision.

7. When the examination by the clerk is completed, he
shall annex to each copy of the land book a certificate to the
following effect: I, E. F.( clerk or deputy clerk), of the court for
the county (or corporation) of , do hereby certify that
I have carefully examined the foregoing land book, that I
have compared it with the land book of the preceding year,
with the records of my office where necessary, and with such

lists, abstracts or statements, from the records of other
offices, as the commissioner laid before me, and that I find
the same correct (or, and that such errors as were found in
the book when it was delivered to me, have been corrected
according to law). Given under my hand, this day
of — .

8. At the foot of each copy of the book of personal prop-
erty, the clerk shall make such certificate as the result of his
examination will justify. Ife shall state whether the book
appears to him to be correct, or whether it appears to be
incorrect or carelessly made out. His certificate shall be
laid before the court at the succeeding term and recorded
among the proceedings of the court.

9. If the clerk fail to perform any of the duties, above
required of him, be shall forfeit one hundred dollars.

Commissioners compensation other than fees.

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

10. The court of the county or corporation shall make an
allowance to the clerk for his services in making the exami-
nation of the land and property books required by this act,
which shall be paid out of the treasury. Where there ig
only one commissioner, the allowance shall not exceed fifteen
dollars a year; where there are two, it shall not exceed
twenty-five dollars a year, and where there are three or
more, it shall not exceed thirty-five dollars a year.

Offences against the revenue laws; how prosecuted.

§ 85. It shall be the duty of every commissioner and
assistant commissioner of the revenue to file with the clerk
of the county or corporation court of his county or corpora-
tion, ten days prior to the empanneling of a regular grand
jury for such county or corporation, a list of every violation
of the revenue laws of this commonwealth committed by
persons other than himself, showing the nature and charac-
ter of each violation, together with a list of the witnesses by
whom it is expected to prove the offence. And it shall be
the duty of the clerk forthwith upon receipt of such list to
summon to appear before the next grand jury to testify on
behalf of the commonwealth, the witnesses named in such
list, and to deliver to the attorney for the commonwealth for
such court, a copy of such list, and he shall also, on the first
day of the term of the court, deliver such list to the judge
of the court, whose duty it shall be to give specially in
charge to the grand jury all the violations of the revenue
laws mentioned in such lists. In case no violations shall
have been discovered by said commissioner, or otherwise
come to his knowledge, it shall be the duty of the commis-
sioner to furnish a statement of the fact, verified by the affi-
davit, to the court of the county or corporation at which a
regular grand jury is to be empanneled. And the auditor of
public accounts shall not issue his warrant for the compensa-
tion due any commissioner until such commissioner shall fur-
nish a certificate from the court of his county or corporation
that he has complied with the requirements of this section.
It shall be the duty of the circuit, county, and corpora-
tion courts specially to charge the grand juries to inquire
into all violations of the revenue laws of this state by the
commissioners of the revenue thereof.

When a license ts required.

§ 88. Whenever a license shall be specially required by law,
and whenever the general assembly shall levy a license tax on
any business, employment, or profession, it shall be unlawful to
engage in such business, employment, or profession, eitber
with or without compensation, upon any agreement expressed
orimplied. In all cases where such tax is imposed, it shall be
lawful to grant a license for the business, employment, or
profession so taxed; and if the manner of granting a license
shall not be prescribed by law, the license may be granted
according to the law which governs in similar cases, and
subject to such restrictions as appertain thereto; but no per-
son shall be allowed the privilege of selling throughout the
state under one license, except by special provision of law;
and in all cases the payment of the tax required shall be
condition precedent to the issue of such license.

When double tax is imposed.

§ 96. If the commissioner of the revenue shall ascertain
that any person is continuing the business licensed for the
preceding year or any part thereof, without making applica-
tion for a renewal of such license, or if he shall ascertain that
any person bas commenced any business, employment, or
profession, for the prosecution of which a license is required,
without making application to such commissioner for a
license, he shall, in cither case, assess such person upon the
best information he can obtain, in the same manner he would
have made the assessinent if the application had been made
to him; but the tax shall, in either case, be assessed by him
at twice the amount which would otherwise have beer
imposed for a year on such business, employment, or profes-
sion. Immediately after the commissioner shall have made
his assessment, under the provisions of this section, he shall
deliver a certificate of such assessment to the officer author-
ized to receive or collect the taxes, who shall thereupon have
authority to make distress, and use all the remedies to col-
lect the same that are now given for the collection of other
taxes. When the tax shall be paid, and, if necessary, the
court’s approval of the license shall be procured, the person
so asyessed, shall be deemed to be licensed, if he be authorized
under any existing laws to obtain a license, but nothing in
this section shall be so construed as to exempt such person
or firm from prosecution, who may engage in any business,
employment, or profession, without first obtaining a license
as required by law.

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

§100. It shall be the duty of every commissioner of the
revenue of every district, city, or town, to attend at, and
remuin during the continuance of the sessions of the county
or corporation courts, in March and April, at the courthouse,
to issue certificates of license in pursuance of the provisions
of this act. All licenses shall expire on the thirticth day of
April, except lcenses to theatres, public shows, exbibitions,
or other performances, and to bowling alleys, and to billiard and
bayatelle tables at watering places. Licenses to keepers of
bowling alleys. billiard tables, or pool tables, at watering
places, may terminate on the thirtieth of April, or at the end
of four months, whichever may bappen first. If granted for
four months or loss, the tax thereon shall be fifty per centum
of the annual tax. Licenses to theatres and panoramas shall
be tor one week or less. Licenses to public shows, exhibi-
tions, or other performances, shall be for twenty-four hours,
unless the same be concluded in less time, and if so con-
cluded, the license shall cease. It shall be held to have
expired whenever additional pay is exacted 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 corporation courts
to give a certificate necessary to the grant of a license, or to
rive a license validity, such certificate may be given at the
farcb 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 shal}

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be no abatement from the tax on the following licenses, if the
same be exercised for less than one year, to-wit:

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

Second. Common criers.

Third. On attorneys-at-law, physicians, surgeons, and den-
tists.

Fourth. To manufacture ardent spirits or malt liquors.

Fifth. Pedlars.

Sixth. Sample merchants.

Seventh. Sale of patent rights.

Eighth. Public rooms for exhibitions.

Ninth. Daguerrean artists.

Tenth. Manufactured articles sold by persons other than
merchants.

Redress against erroneous assessments.

§ 116. Any person assessed with a license tax, aggrieved
thereby, may, within one year after such assessment, apply
for relief to the court in which the commissioner gave bond
and qualified. The attorney for the commonwealth 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 com-
missioner, or his successor, was examined as a witness touch-
ing the application, and the facts proved to be certified.

E127. he act of March sixteenth, eighteen hundred and
seventy-five, as amended by the act approved March twenty-
seven, eightcen hundred and seventy-six, and the act ap-
proved April second, eighteen hundred and seventy-seven,
providing for the assessment, levy, and collection of taxes,
and the act approved March ninth, eighteen hundred and
eighty, in relation to the examination of the land and prop-
erty books by the board of supervisors, and all acts and
parts of acts inconsistent with this act, are hereby repealed.

11. Sections three, sixteen, twenty, twenty-eight, and one
hundred and eleven of an act approved March sixteenth,
eighteen hundred and seventy-five, as amended by an act
approved March twenty-seven, eighteen hundred and sev-
enty-six, and the act approved April second, eighteen hun-
dred and seventy-seven, are hereby repealed.

12. This act shall be in force from its passage.
Chap. 61.—An ACT authorizing the town of Goodson to issue bonds
for the purpose of retiring certain outstanding bonds, and to provide
for payment of same.

Approved February 4, 1882.

1. Be it enacted by the general assembly of Virginia, That
the mayor and council of the town of Goodson, in the county
of Washington, be and they are hereby authorized to issue
jo

and dispose of semi-annual interest-bearing coupon bonds of
the said town, to an amount not exceeding sixteen thousand
dollars, payable at such times, not exceeding sixteen years,
and at such rate of interest, not exceeding six per centum
per annum, as they may deem best: provided, however, that
said bonds shall be used exclusively for the payment and
retiring of the outstanding bonds of said corporation, due
and to become due, known as the Johnson land bonds.

2. The mayor and council of said town of Goodson are
hereby authorized to levy and collect an annual tax of twenty-
five cents on every hundred dollars’ worth of taxable pro-
perty within the corporate limits of said town; which shall

e applied exclusively to the liquidation of the interest and
principa’ of the bonds authorized to be issued by this act.

3. Before any bonds are issued under this act, the expe-
diency thereof shall be submitted to the qualified voters of
said town, at its regular election in May next for mayor and
council, and shall receive the assent of three-fifths of the
votes actually polled. Thirty days’ notice of the time and

lace of voting upon the expediency thereof shall be pub-
ished by the mayor of said town in some newspaper pub-
lished in said town; and the voters assenting thereto, shall
cause to be written or printed upon their tickets, the words
“for the new issue of bonds,” and those opposed shall cause
to be written or printed upon their tickets, the words “against
the new issue of bonds.”

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

Chap. 61.—An ACT to amend and re-enact sections, 1, 14, 15, 31, 82,
44, 48, 60, 53, 54, 55, 57, 62, 69, 78, 85, 88, 96, 100, 116, 126, 127,
and to repeal sections 3, 16, 20, 28, and 111 of an act entitled an act
prescribing general provisions in relation to commissioners of the
revenue, and the assessment of taxes on persons, property, income,
licenses, &c., approved March 16, 1875, as amended by an act
approved March 27, 1876, and the acts approved April 2, 1877, and
to add additional sections thereto.

Approved April] 21, 1882.

1. Be it enacted by the general assembly of Virginia, That
sections one, fourteen, fifteen, thirty-one, thirty-two, forty-
four, forty-eight, fifty, fifty-three, fifty-four, fifty-five, fifty-
seven, sixty-two, sixty-nine, seventy-three, eighty-five, eighty-
eight, ninety-six, one hundred, one hundred and sixteen,
one hundred and twenty-six, and one hundred and twenty-
seven of an act entitled an act prescribing general provisions
in relation to commissioners of the revenue and the assess-
ment of taxes on persons, property, income, licenses, and so
forth, approved March sixteen, eighteen, hundred and
seventy-five, as amended by the act approved March twenty-
seven, eighteen hundred and seventy-six, and the acts
approved April two, eighteen hundred and seventy-seven, be
amended and re-enacted so as to read as follows:

Google
§ 1. Be it enacted by the general assembly of Virginia,
That there shall be four commissioners of the revenue for
each of the counties of Bedford, Franklin, and Pittsylvania;
three for each of the counties of Carroll, Fauquier, Loudoun,
Grayson, Halifax, Hanover, Patrick, Shenandoah, Smyth,
Tazewell and Lee; two for each of the counties of Accomac,
Albemarle, Amherst, Bath, Botetourt, Brunswick, Buchanan,
Buckingham, Campbell, Caroline, Charlotte, Chesterfield, Cul-
peper, Cumberland, Dinwiddie, Fairfax, Floyd, Frederick,

enrico, Henry, Louisa, Lunenburg, Madison, Mecklenburg,
Montgomery, Nansemond, Nelson, Norfolk, Orange, Prince
William, Russell, Roanoke, Scott, Southampton, Spotsylva-
nia, Sussex, Washington, Wise, Wythe, Fluvanna, and Staf-
ford; and one for every other county now existing, or which
may be hereafter created; and one for each city and town
now authorized by law to elect a commissioner of the reve-
nue; which said commissioners shall be elected, give bond,
and qualify as prescribed by law; and in the counties of
Augusta, Rockbridge, and Rockingham there shall be one
commissioner of the revenue for each mayisterial district, to
be elected by the qualified voters of said counties respect-
ively; which said commissioners shall give bond and qualify
as prescribed by law. The term of office of the commission-
ers of the revenue shall commence on the first day of July
next, after their election, and continue for four years from
the day when their term of office respectively commenced,
unless sooner removed. Each commissioner shall reside
in the district for which be was elected, and his removal
therefrom shall vacate his office: provided that the voters
residing within any corporation, who are hereby anthorized
to elect a commissioner of the revenue for such corporations,
shall not vote for the commissioners of the revenue for the
county within the limits ot which such corporation may lie.
In those counties in which there may be more than one com-
missioner, each shall be for a certain district, the bounds
whereof shall be laid off and described by an order of the
county court, having regard, as far as practicable to the
boundaries of the magisterial district within said counties;
and it shall be the duty of the county judge of each of such
eounties, in which he holds his court, at the April term
thereof, in the year eighteen hundred and seventy-five, to
provide for said districts. Said court may annually, at the
April term in any year, make any change in said districts
which to it shall seem proper.

What real estate shall be taxed.

§ 14. All real estate, except such as may be exempted by
the next succeeding section, shall be subject to such annual
taxation as may be prescribed by law, and a lien shall exist
on such real estate for the payment of the taxes and levies
imposed thereon; and there shall also be a further lien upon
the rent of said real estate, whether the same be in money
or in kind for taxes of the current year. The value of lands
and lots, as last ascertained, in pursuance of the act .of the
genera) assembly, approved March thirty-first, eighteen hun-

red and seventy-five, providing for the assessment of lands
throughout the commonwealth, as amended by an act ap-
proved April second, eighteen hundred and seventy-nine, and
the act approved sixth day of March, eighteen hundred and
eighty-two, extending the time for collecting erroneous
assessments, and the ascertained value of new grants, which
may hereafter be entered and assessed, shall be permanent,
and shall not be changed, except to allow the addition of the
value of improvements, or a total or partial deduction of the
value of such improvements.

Real estate exempt from taxation; exception.

§ 15. All real estate and buildings used as churches, or for
divine worship, or used as a church parsonage, where the
same is owned by any religious denomination; public burying-
grounds, appropriated and not for sale; real ostate belonging to
any county, city, or town; to free schools; to the University of
Virginia; to the Virginia military institute; to incorporated
colleges and academies; to seminaries and other institutions
devoted to purposes of education: provided that this section
shall not exempt from taxation private schools, or incorpo-
rated or joint stock companies, where the proceeds are dis-
tributed to private individuals; to the Institution for the edu-
cation of the deaf, and dumb, and blind; to lunatic asylums;
to orphan asylums; to the Ladies’ Mount Vernon associa-
tion; real estate owned by church, Masonic, Odd-Fellows,
free libraries and other like benevolent associations, where
the proceeds arising from said property is devoted exclusively
to charitable or educational purposes; real estate belong.
ing exclusively to the commonwealth; and all such estate
used exclusively for the safekeeping of fire engines, and for
the meeting of fire companies if owned by a fire company,
or by a volunteer militia company or organization, or by a
city or town, shall be exempt from taxation: provided, how-
ever, that nothing herein contained shall be construed ta
exempt from taxation any part of a lot or building used for
any private purpose, or for profit; but where a part of such
proceeds are used for charitable or school purposes, then, to
that extent, the said property shall be exempt from taxation.
And the chief officers or trustees of such association, shall
be required to make oath as to what part, if any, of the reve-
nues of the association are devoted to private purposes, or
for profit.

§ 31. If the surface of land is held by one person, and the
minerals, mineral water or oil under the surface be held in

Google
fee simple by another, the commissioner shall determine the
relative value of each, and shall assess the respective owners
with the valuation of their respective interests. If the sur-
face and minerals, mineral water or oil be owned by the same
person, the commissioner shall ascertain the value of the land,
inclusive of the minerals, mineral water or oil, and assess the
same at such ascertained value. The commissioner shall
make the assessment under the provisions of the acts referred
to in section fourteen of this act, providing for the reassess-
ment of lands throughout the commonwealth, and the act
approved sixth day of March, eighteen hundred and eighty-
two, extending the time for correcting erroneous assessments.
§ 32. Every commissioner, in making out his land book,
shall correct any mistake made in any entry therein. But
land which has been correctly charged to one person, shall
not afterwards be charged to another without evidence of
record that such charge is proper.

How machinery in manufacturing and other mills charged.

$44. The commissioner, in assessing the value of machi-
nery and other fixtures to real estate, in mining, manufactur-
ing, or similar establishments, shall ascertain the value of all
such machinery and fixtures attached thereto, and include
the aggregate value thereof as improvement 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 this act: provided, however, that if the machinery
and other fixtures aforesaid shall be the property of one per-
son, and the real estate in or upon which the said machinery,
and so forth, shali be used, be the property of another, the
said machinery shall be assessed and taxed against the owner
thereof as personal property, and so listed by the commis-
sioner of the revenue. For any failure on the part of the
commissioner to comply with this or any of the four next
preceding sections, he shall forfeit fifty dollars for each
failure.

Construction of the revenue laws.

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

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

§ 50. The commissioner shall ascertain and assess for taxa-
tion all male persons of full age and sound mind residing in
his district, city, or town, on the first day of February of
each year, unless otherwise directed by the auditor; all
personal property, and the value thereof, and subjects of
taxation in his district, city, or town, on that day, or which
may be found therein prior to the day on which he may
deliver his book to the officer charged with the collection
of taxes, except such as may have been exempted by order
of the county or corporation court from bodily infirmity.
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 guardian,
it shall be listed by and taxed to his father, if any he has;
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
person in possession. If the property is the separate prop-
erty of a married woman, it shall be listed by and taxed to
her trustee, if any she has; 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 per-
sonal 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
committee, if any; if none has been appointed, then such
property shall be listed by and taxed to the person in pos-
session. 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 his own name. If
the 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 to the corporation by the principal
accounting officer, and at the principal place of business of
such corporation; but if not so enlisted, it shall be listed and
taxed in the place where the property is. If the property
consist 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 commis-
sioner, and the clerks of each court shall furnish the com-
missioner of the revenue with all bonds and funds held by
the commissioners under the authority of the court. If the
property consist of money or other thing deposited 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 shall, upon the order of his court,

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made in term time or vacation, withdraw from such deposit
the amount of such tax. If the property consists of money,
bonds, stocks, or other evidences of public or private debts,
in any county other than that of his residence, or state other
than Virginia, it shall be listed by and taxed to the owner
thereof. If property be listed by and taxed to any person
other than the owner, it shall not be delivered to the owner
until the taxes thereon are paid, or indemnity given to
the person in possession for the payment thereof.

2. The commissioner shall furnish to each clerk of every
court of record within his district, forms or lists for valuation,
and such clerk shall, within ten days thereafter, make out and
deliver to the commissioner a statement of all money, bonds,
or other evidences of debt under control of the court whereof
he is clerk. or in possession of a receiver or commissioner of
said court, other than bonds or other evidences of debt exe-
cuted for the purchase price of property, real or personal,
sold under a decree of such court, which statement shall be
verified by the oath of such clerk, to be administered by the
commissioner or other officer authorized by law to administer
an oath.

When forms shall be furnished to tax-payers.

§53. The commissioner shall furnish, or cause to be fur-
nished, to each person, forms or lists for valuation, and such
person shall, within ten days thereafter, make out and deliver
to the commissioner, or deposit with the clerk of the county
or corporation court, statements of all personal estates,
moneys, contracts and credits, which such person is required
by this act to list, and of all subjects and persons on account
of which he is chargeable with taxes. the person who re-
ceives such form, shall take and subscribe an oath, to be ap-
pended to such statement, to the following eff-ct, namely:
“I do solemnly swear (or affirm) that to the best of my
knowledge and belief, the statements about to be made out
by me shall contain accurate, full and complete lists of all
personal estate, moneys, credits and capital, whether the
same are in or out of the state, which [ am required to list,
and of all subjects and persons on account of which I am
chargeable with taxes. So help meGod.” The auditor shall
furnish to the commissioner the blank list of taxables, with
the required oath printed on the back, which said oath shall
be taken before the commissioner, or some other person au-
thorized to administer oaths, and it shall be signed by the
tax-payer; and where the person gives in the list for another,
he shall make and sign the oath as if he were acting for
himself. The lists so taken, shall be delivered to the com-
missioner, and filed with the clerk of the county or corporation
court, who shall examine the books to ascertain that they are
80 filed.

§54. If any person be absent from his residence at the
time the commissioner calls, (and there be no person on the
premises authorized to act forsuch person,) the commissioner
may leave, or cause to be left for such person, at his resi-
dence, 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 statements aforesaid, verified
by affidavit as hereinbefore required, and deliver the same to
the commissioner, or deposit them with the clerk of the
county or corporation court, as required by the preceding
section. And if any person fail to return the form left with
him by the commissioner properly made out, before the
making out of his books, the commissioner shall proceed to
make out such person’s list from the best information he can
obtain.

§ 55. The commissioner shall, upon his own view, or upon
such information as he may obtain or possess, assess a fair
cash valuation of all property listed by the tax-payer as re-
quired by the two preceding sections; and where it is practi-
cable, the commissioner shall read over the list, with the
valuations annexed, to the person from whom such list is
obtained, or on whose information it is made out, and it shall
be corrected if necessary. If any person shall consider him-
self aggrieved by the valuation of the commissioner, such
person and the commissioner sball respectively choose two
discreet voters, to whom shall be referred the matters in con-
troversy, and their decision, or that of an umpire chosen be-
tween them, shall be final.

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

§ 57. From the list of persons and personal property, as-
certained as aforesaid, the 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 commissioner
may set forth, in a8 many separate columns as may be neces-
sary to show the persons charyeable with taxes, alphabeti-
cally arranged, witb reference to the first letters of each
name, and opposite thereto, the residence 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 uforesaid, shall show the aggregate
amount of taxes on all the subjects with which he has been
listed.

Omitted taxes; how assessed.

§ 62. If the commissioner shall ascertain that any person,
or any real or personal property, or income, or salary, has
not been assessed for taxation for any year, or that the same
has been assessed at less than the law required for any year,
or that the taxes thereon for any cause have not been real-
ized, it shall be the duty of the commissioner to list the
same, and assess the taxes thereon at the rate prescribed for
that year, adding thereto interest at the rate of six per cen-
tum per annum. Where the same was omitted by no fault
of the person charged with the taxes, no interest shall be
charged.

§ 69. It shall be the duty of the commissioner to furnish
to the clerk of the court for the county or corporation for his
examination, as required by law, the copies of said books by
the first day of August, of the year eighteen hundred and
eighty-two, and for succeeding years January first, and to
furnish to the treasurer 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 hun-
dred dollars; and fora failure to deliver said copies to the
treasurer and auditor of public accounts by the suid fifteenth
day of July, he shall pay a fine of not less than fifty nor
more than two 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 commissioner to deliver said books,
not exceeding thirty days.

3. Within twelve days after such clerk shall have received
the land and property books as hereinbefore provided, he
shall examine the same.

4. He shall compare each copy of the land book with the
Jand book of the preceding year, with the records of his
office, where necessary, and with such transcripts, abstracts,
or statements from the records of other offices, as the com-
missioner shall lay before him.

5. He shall compare the books of personal property with
the lists taken by the commissioners from individuals, and
examine the same in such other way as the records of his
office and bis information will enable him to.

6. The commissioner shall attend at the clerk’s office and
assist at the examination, so far as may be desired by the
clerk; and the clerk shall point out to the commissioner such
errors (if any) as in his opinion may exist in any of the
books. Every such error shall be corrected, when the com-
missioner and the clerk concur as to the propriety of such
correction. Where they differ, the matter in difference shall
be submitted to the attorney for the commonwealth in the
court by which the commissioner was qualified, and they
shall conform to his decision. If he fai] to decide the mat-
ter before the next term, it shall then be submitted to and
decided by such court, and the books shall be made to con-
form to such decision.

7. When the examination by the clerk is completed, he
shall annex to each copy of the land book a certificate to the
following effect: I, E. F.( clerk or deputy clerk), of the court for
the county (or corporation) of , do hereby certify that
I have carefully examined the foregoing land book, that I
have compared it with the land book of the preceding year,
with the records of my office where necessary, and with such

lists, abstracts or statements, from the records of other
offices, as the commissioner laid before me, and that I find
the same correct (or, and that such errors as were found in
the book when it was delivered to me, have been corrected
according to law). Given under my hand, this day
of — .

8. At the foot of each copy of the book of personal prop-
erty, the clerk shall make such certificate as the result of his
examination will justify. Ife shall state whether the book
appears to him to be correct, or whether it appears to be
incorrect or carelessly made out. His certificate shall be
laid before the court at the succeeding term and recorded
among the proceedings of the court.

9. If the clerk fail to perform any of the duties, above
required of him, be shall forfeit one hundred dollars.

Commissioners compensation other than fees.

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

10. The court of the county or corporation shall make an
allowance to the clerk for his services in making the exami-
nation of the land and property books required by this act,
which shall be paid out of the treasury. Where there ig
only one commissioner, the allowance shall not exceed fifteen
dollars a year; where there are two, it shall not exceed
twenty-five dollars a year, and where there are three or
more, it shall not exceed thirty-five dollars a year.

Offences against the revenue laws; how prosecuted.

§ 85. It shall be the duty of every commissioner and
assistant commissioner of the revenue to file with the clerk
of the county or corporation court of his county or corpora-
tion, ten days prior to the empanneling of a regular grand
jury for such county or corporation, a list of every violation
of the revenue laws of this commonwealth committed by
persons other than himself, showing the nature and charac-
ter of each violation, together with a list of the witnesses by
whom it is expected to prove the offence. And it shall be
the duty of the clerk forthwith upon receipt of such list to
summon to appear before the next grand jury to testify on
behalf of the commonwealth, the witnesses named in such
list, and to deliver to the attorney for the commonwealth for
such court, a copy of such list, and he shall also, on the first
day of the term of the court, deliver such list to the judge
of the court, whose duty it shall be to give specially in
charge to the grand jury all the violations of the revenue
laws mentioned in such lists. In case no violations shall
have been discovered by said commissioner, or otherwise
come to his knowledge, it shall be the duty of the commis-
sioner to furnish a statement of the fact, verified by the affi-
davit, to the court of the county or corporation at which a
regular grand jury is to be empanneled. And the auditor of
public accounts shall not issue his warrant for the compensa-
tion due any commissioner until such commissioner shall fur-
nish a certificate from the court of his county or corporation
that he has complied with the requirements of this section.
It shall be the duty of the circuit, county, and corpora-
tion courts specially to charge the grand juries to inquire
into all violations of the revenue laws of this state by the
commissioners of the revenue thereof.

When a license ts required.

§ 88. Whenever a license shall be specially required by law,
and whenever the general assembly shall levy a license tax on
any business, employment, or profession, it shall be unlawful to
engage in such business, employment, or profession, eitber
with or without compensation, upon any agreement expressed
orimplied. In all cases where such tax is imposed, it shall be
lawful to grant a license for the business, employment, or
profession so taxed; and if the manner of granting a license
shall not be prescribed by law, the license may be granted
according to the law which governs in similar cases, and
subject to such restrictions as appertain thereto; but no per-
son shall be allowed the privilege of selling throughout the
state under one license, except by special provision of law;
and in all cases the payment of the tax required shall be
condition precedent to the issue of such license.

When double tax is imposed.

§ 96. If the commissioner of the revenue shall ascertain
that any person is continuing the business licensed for the
preceding year or any part thereof, without making applica-
tion for a renewal of such license, or if he shall ascertain that
any person bas commenced any business, employment, or
profession, for the prosecution of which a license is required,
without making application to such commissioner for a
license, he shall, in cither case, assess such person upon the
best information he can obtain, in the same manner he would
have made the assessinent if the application had been made
to him; but the tax shall, in either case, be assessed by him
at twice the amount which would otherwise have beer
imposed for a year on such business, employment, or profes-
sion. Immediately after the commissioner shall have made
his assessment, under the provisions of this section, he shall
deliver a certificate of such assessment to the officer author-
ized to receive or collect the taxes, who shall thereupon have
authority to make distress, and use all the remedies to col-
lect the same that are now given for the collection of other
taxes. When the tax shall be paid, and, if necessary, the
court’s approval of the license shall be procured, the person
so asyessed, shall be deemed to be licensed, if he be authorized
under any existing laws to obtain a license, but nothing in
this section shall be so construed as to exempt such person
or firm from prosecution, who may engage in any business,
employment, or profession, without first obtaining a license
as required by law.

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

§100. It shall be the duty of every commissioner of the
revenue of every district, city, or town, to attend at, and
remuin during the continuance of the sessions of the county
or corporation courts, in March and April, at the courthouse,
to issue certificates of license in pursuance of the provisions
of this act. All licenses shall expire on the thirticth day of
April, except lcenses to theatres, public shows, exbibitions,
or other performances, and to bowling alleys, and to billiard and
bayatelle tables at watering places. Licenses to keepers of
bowling alleys. billiard tables, or pool tables, at watering
places, may terminate on the thirtieth of April, or at the end
of four months, whichever may bappen first. If granted for
four months or loss, the tax thereon shall be fifty per centum
of the annual tax. Licenses to theatres and panoramas shall
be tor one week or less. Licenses to public shows, exhibi-
tions, or other performances, shall be for twenty-four hours,
unless the same be concluded in less time, and if so con-
cluded, the license shall cease. It shall be held to have
expired whenever additional pay is exacted 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 corporation courts
to give a certificate necessary to the grant of a license, or to
rive a license validity, such certificate may be given at the
farcb 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 shal}

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be no abatement from the tax on the following licenses, if the
same be exercised for less than one year, to-wit:

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

Second. Common criers.

Third. On attorneys-at-law, physicians, surgeons, and den-
tists.

Fourth. To manufacture ardent spirits or malt liquors.

Fifth. Pedlars.

Sixth. Sample merchants.

Seventh. Sale of patent rights.

Eighth. Public rooms for exhibitions.

Ninth. Daguerrean artists.

Tenth. Manufactured articles sold by persons other than
merchants.

Redress against erroneous assessments.

§ 116. Any person assessed with a license tax, aggrieved
thereby, may, within one year after such assessment, apply
for relief to the court in which the commissioner gave bond
and qualified. The attorney for the commonwealth 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 com-
missioner, or his successor, was examined as a witness touch-
ing the application, and the facts proved to be certified.

E127. he act of March sixteenth, eighteen hundred and
seventy-five, as amended by the act approved March twenty-
seven, eightcen hundred and seventy-six, and the act ap-
proved April second, eighteen hundred and seventy-seven,
providing for the assessment, levy, and collection of taxes,
and the act approved March ninth, eighteen hundred and
eighty, in relation to the examination of the land and prop-
erty books by the board of supervisors, and all acts and
parts of acts inconsistent with this act, are hereby repealed.

11. Sections three, sixteen, twenty, twenty-eight, and one
hundred and eleven of an act approved March sixteenth,
eighteen hundred and seventy-five, as amended by an act
approved March twenty-seven, eighteen hundred and sev-
enty-six, and the act approved April second, eighteen hun-
dred and seventy-seven, are hereby repealed.

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