Chap. 36.—An ACT to amend and re-enact sections 494, 496, 497 and 498 of chapter
24 of the cude of Virginia relating to the assessinent and valuation of personal
property.

Approved January 8, 1898.

1. Be it enacted by the general assembly of Virginia, That sections
four hundred and ninety-four, four hundred and ninety-six, four hun-
dred and ninety-seven and four hundred and ninety-eight of chapter
twenty-four of the code of Virginia be amended and re-enacted so as to
read as follows:

§ 494. Commissioners to apply to taxpayers to answer interrogatories;
oath thereto.—The commissioner, or his duly qualified deputies, shall, on
personal application to each person, firm and corporation, residing, doing
business, or having an office in his district, obtain answers to interroga-
tories addressed to such person, firm, or corporation not otherwise taxed
on its property, in order to ascertain from them all personal estate,
money, contracts and credits which are owned by such person, firm, or
corporation and are subject to assessment for taxation under this chapter.
The person about to render to the commissioner or his deputies, the in-
formation necessary in order to answer such interrogatories. shall take and
subscribe an oath to the following effect, namely:

I do solemnly swear that the answers which I am about to give to the
commissioner and which are to be embodied in the following paper
shall be true, to the best of my knowledge and belief, and that I do not
own any property not mentioned in the following answers. So help me
God.

And it shall be the duty of such person, firm, or corporation to give a
true and perfect answer to each and every interr ogatory addressed to him
by the commissioner or his deputies. And if necessary, in order to ob-
tain such answers, the commissioner shall apply in person at least three
times to such person, firm, or corporation,-and if such answers are not
obtained it shall thereafter be the duty of the taxpaver to seek the com-
inissioner, and upon failure to render such answers for a period of thirty
days the commissioner, or his deputies, may, upon the best information
obtainable by him, ascertain the facts necessary to enter answers to such
interrogatories, which he is hereby required to enter.

In case of a ‘firm, the oath shall be taken and interrogatorics answered
by some one er more members of the firm, and in case of a corporation,
the oath shall be taken and interrogatories answered by some officer or
avent of the corporation. The auditor of public accounts shall prepare
and furnish to the commissioners the blank interrogatories, with the re-
quired oath printed in advance of such interrogatories, which oath shall
be taken before the commissioner, his deputies, or some other person
authorized to administer oaths, and it shall be signed by the taxpaver,
and where a person answers the interrogatories for another, he shall
make and sign the oath as if he were acting for himself. The interroga-
tories so taken shall be delivercd to the comimissioner, or his deputies,
and by him filed with the clerk of the county or corporation court,
which said oath shall be certified by the commissioner or other officer
before whom said oath is taken.

§ 496. Commissioner to assess valuation of property; if taxpayer dis-
satisfied, matter to be arbitrated.—The commissioner, or any one of his
duly qualified deputies, shall, upon his own view or upon such infornia-
tion as he may obtain or possess, assess a fair cash valuation on all property
which appears to be owned by the taxpayer from the answers to the in-
terrogatories as required by the two preceding sections; and where it is
practicable, the commissioner, or his deputy, shall read over the an-
swers and interrogatories, with the valuation he may assess, to the per-
son from whom such answers are obtained, or on whose information it is
made out, and it shall be corrected, if necessary. If any person con-
sider himself aggrieved by the valuation of the commissioner, or any of
his duly qualified deputies, such person and the commissioner shall each
choose one discreet voter, to whom shall be referred the matter in con-
troversy, and their decision, or that of an umpire chosen by them, shall
be final.

§ 497. Penalty of taxpaver for refusing to answer interrogatories and
swear thereto.—If any person, subject to taxation on per sonal property,
and who is required to furnish answers to interrogatories fail or refuse,
upon application, to make such answers and to take an oath tothe truth
and fairness thereof, he shall forfeit not less than thirty nor more than
one thousand dollars for each failure.

§ 498.. Taxpayer fined if he refuses to exhibit property; commis-
sioner fined if he take answers not sworn to.—If any person refuse to
exhibit to the commmissigner, or to his duly qualified deputies, any pro-
pertv mentioned in the answers to the interrogatories, or required hy this
chapter to be taxed in order that a fair valuation thereof may be asses-
sed, he shall pay a fine of not less than twenty nor more than one hun-
dred dollars, No cotimiissioner or any one of his deputies shall receive
any answers as a suflicient return of personal property unless the same
be sworn to according to law, under a penalty of five hundred dollars
and removal from office.

2. All acts and parts of acts Inconsistent with this act are hereby re-
peated.

3. This act shall be in force from its passaze.