Chap. 301.—An ACT to impose additional duties upon the examiner of records of
the several judicial circuits, with reference to ships, tugboats, barges, buats, or
other water craft.

Approved February 11, 1898.

1. Be it enacted by the general assembly of Virginia, That the exam-
iner of records, in addition to the duties now imposed by law under
an act approved March fourth, eighteen hundred and nincty-six, shall
annually examine the records, both state and feder al, within their respec
tive circuits, with the view of ascertaining and reporting for taxation the
valuation of all ships, tugboats, barges, boats, or other water craft,
whether the same be under or over five tons burden, with their tackle,
rigging, and furniture, and all else that pertains to them, and all other
floating property owned by others than express, steamship or steamboat
companies, or shall ascertain the valuation of such property from any
other sources accessible to them.

2. As soon as such examination and valuation is made, he shall make
report thereof to the commissioner of the revenue of the county or cor-
poration for which such examination is made, in such form as shall be
prescribed by auditor of public accounts, and thereupon such commis-
sioner of the revenue shall enter upon his personal-property books in
name of the respective owners, the valuation so reported of such ships,
tugboats, barges, boats, or other water craft, whether the same be under
or over five tons burden with their tackle, mgeving, and furniture, and all
else that pertains to them, and all other floating property owned by
others than express, steamship or steamboat companies, and assess the
taxes thereon as if such property had been listed by the individual
owners, firms, or corporations. The examiner of records shall have
authority to summon before him such owner, firm, or corporation, or
their agent, and require him to answer under oath any question touching
the ownership or valuation of such property, and should such owner,
firm, corporation, or agent refuse to furnish the information requested,
such owner, firm, corporation, or agent shall be liable to a fine of not
less than ten dollars nor more than one hundred dollars, to be recovered
as other fines due the commonwealth.

If any person, firm, or corporation consider himself agerieved by such
assessment or valuation, the saine may he corrected under the provisions
of section five hundred and sixty-seven and five hundred and sixty-eight
of the code of Virginia.

3. All acts or parts of acts inconsistent with this act are hereby
repealed.

i This act shall be in force from its passage.