Chap. 705.—An ACT to provide for a method for the better assessment of per-
sonal property under the control of fiduciaries and the several courts of the
commonwealth.

Approvéd March 4, 1896.

1. Be it enacted by the general assembly of Virginia, That the
circuit judge of each judicial circuit of this state shall, upon the
passage of. this act, select one of the commissioners in chancery of
his court, or appoint an additional commissioner in chancery if he
deem it advisable, who shall, for their respective judicial circuits,
act as an examiner of records, pending chancery causes and other
proceedings of the courts of record in said judicial circuit, who shall
hold office as other commissioners in chancery of said courts, and
discharge the duties hereinafter specified, as well as his duties as
such commissioner, and whose duty it shall be annually to examine
all such causes and records, with a view of ascertaining and report-
ing all moneys, bonds, notes, and other evidences of debt, under the
control of courts in said circuit, or fiduciaries appointed by such
courts, or by any deed or will, subject to taxation under the laws of
this state, who, before entering upon the discharge of his duties un-
der this act, shall qualify before some court of record in said circuit,
and enter into and acknowledge a bond in the penalty of five thou-
sand dollars, conditioned for the faithful discharge of such duties,
and payable to the commonwealth of Virginia, and with good per-
sonal security.

2. As soon as such examiner shall have qualified he shall proceed
to examine papers in all pending causes in said courts, or records
of said courts of his circuit, and ascertain what moneys, notes,
bonds, choses in action, or other evidences of debt, are held by any
bank, receiver, fiduciary, or other person, firm or corporation, or held
subject to the order of such courts; and as soon as such examina-
tion is made he shall forthwith make a detail report thereof to the
commissioner of the revenue of the county or corporation for which
such examination is made, in such form as shall be prescribed by
the auditor of public accounts, and thereupon such commissioner of
the revenue shall assess the taxes thereon as if such report was
made by the clerks of said courts, or by fiduciaries as now prescribed
by law; if any person consider himself aggrieved by such valuation
and assessment, such person may proceed for correction of same
under provisions of sections five hundred and sixty-seven and five
hundred and sixty-eight of the code of Virginia, providing for the
correction of erroneous assessments of taxes.

3. The examiner of records shall be entitled to receive as com-
pensation for his services under this act, to be paid in the same
manner as the compensation is now made to commissioners of reve-
nue, one-tenth of one per centum, to be calculated on the aggregate
amount of property assessed under this act.

4. All acts and parts of acts inconsistent with this act are hereby
repealed. |

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