Chap. 490.—An ACT to amend and re-enact section 492 of the code of Virginia ;
by whom property is to be listed ; to whom taxed.

Approved February 24, 1898.

1. Be it enacted by the general assembly of Virginia, That section
four hundred and ninety-two of the code of Virginia be amended and
re-enacted so as to read as follows :

§ 492. By whom property is to be listed; to whom taxed. If
property be owned by a minor, it shall be listed by and taxed to his
vuardian or trustce, if any he has ; if he has no guardian or trustee,
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 or trustee, father nor mother, it shall he
listed by and taxed to the person in possession. If the property is the
separate property of a person over twenty-one years of aye or a married
woman, it shall be listed by and taxed to the trustee, if any they hare,
and if they have no trustee it shall be listed by and taxed to themselres ; in
either case it shall be listed and taxed in the county or corporation
where they reside ; but uf they be non-residents of Virginia the said property
shall be listed and taxed in the county or corporation wherein such trustee
resides. If the property be the estate of a deceased person it shall be
listed by the personal 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 possession. If the pro-
perty is held in trust for the benefit of another, it shall be listed
by and taxed to the trustee in the county of lis residence (except
as hereinbefore provided), provided that all farming tiaplements, Uve-stack,
ail other personal property on a farm, shall be listed and tared in the county
where such farm is located aud not elsewhere. Tf the property belong to a
company or firm it shall be hsted 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
othicer, and at the principal place of business of such corporation ; but
if not so listed, it shall be listed and taxed in the place where the
property is. If the property consists of money, bonds, or other evidence
of debt, under the control or in the possession of a receiver or a commis-
sioner, it shall be listed by and taxed to such receiver or commissioner,
and the clerk of each court shall furnish the commissioner of the revenue
with all bonds and funds held by the commissioners or receivers 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, made in
term or vacation, withdraw from such deposit the amount of such tax.
If the property consists of money, bonds, stock, or other evidences of
public or private debts, in any county or city other than that of his resi-
dence or state other than Virginia, it shall be listed by and taxed to the
owner thereof. If the 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; and it shall be the duty of the respective exam-
iners of records of the said judicial circuits, when the respective fiduciaries
are appointed or qualified to report to the respective commissioners of
the revenue of the counties or corporation in which said property is
liable for taxation, all property held by said fiduciaries to be taxed as
provided for by law.
2. This act shall be in force from its passage.