An Act to amend and reenact § 46.1-299, as amended, of the Code of Virginia, relating to devices signalling intention to turn or stop and rules therefor.
Volume 1968 Law 99
Volume | 1897/1898 |
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Law Number | 707 |
Subjects |
Law Body
Chap. 707.—An ACT to amend and re-enact an act entitled an act to provide fora
method fora better assessment of personal property under the control of fiducia-
ries and the several courts of the commonwealth, approved March 4, 1596.
Approved March 3, 1898.
1. Be it enacted by the general assembly of Virginia, That the act
of the general assembly of Virginia, entitled an act to provide for a
method for the better assessment of personal property under the control
of fiduciaries and the several courts of the commonwealth, approved
March fourth, eighteen hundred and ninety-six, be amended and re-
enacted so as to read as follows:
§ 2. 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
one of his courts, or appoint an additional commissioner in chancery: of
such court, if he deems it advisable, to act and be known as the ex-
aminer of records for his judicial circuit. Such examiner of records
shall hold office as other commissioners in chancery of said court and
discharge the duties hereinafter specified as well as his duties as such
commissioner. It shall be his duty annually to examine all causes
pending in the courts of his circuit, and the records thereof, and ascer-
tain and report all money, bonds, notes, stocks, shares of stocks, capi-
tal, capital stock, choses in action, other evidences of debt, and all and
every other species of personal property and income subject to taxation
under the control of the courts in his circuit, or held by any person,
bank, or corporation, subject to the order of such courts, or in the hands
of, or under the control of receivers, commissioners and fiduciaries ap-
pointed by such courts, or appointed by any deed or will. Such examiner
of records before entering upon the discharge of his duties under this act,
shall qualify before some court of record in his circuit, and enter into and
acknowledge a bond in the penalty of five thousand dollars, conditioned
for the faithful discharge of such duties, and conditioned also for the
making good to the commonwealth of all over-payments of commissions
to said examiner as provided in section six of this act, and payable to
the commonwealth of Virginia, and with some solvent person or persons
approved by the court appointing him, as surety or sureties.
3. As soon as such examiner of records shall have qualitied, he shall
proceed to examine, and annually thereafter shall examine, the papers
in all pending catises in said courts in his circuit, and the records of such
courts, and ascertain what money, bonds, notes, stocks, shares of stock,
capital, capital stock, choses in action, other evidences of debt, and other
species of personal property and income, subject to taxation, are held by
any recelver, commissioner, OF fiduciary, orare under the control of said
courts, or are held by any person, bank, or corporation, subject to the
order of such courts; and as soon as such examination is made he shall
forthwith make a report thereof to the commissioner of the revenue of
the county, city, or town for which such examination is made, or wm
which said property ws taxable, as provided by law, in such forms as shall be
prescribed by the auditor of public accounts; and thereupon such com-
missioner of the revenue shall enter upon his personal property-books
the names of the persons mentioned in said report, and the ageregate
amount of property chargeable to each of them as stated in said report,
and extend the taxes on such property as in the case of other persuns
and property entered on said books.
If any person consider himself aggrieved by said report or extension
of taxes, such person may apply for correction of such taxes under the
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 assessment of taxes. No order made in favor of the appli-
cant shall have any validity unless it is stated therein that the attorney
for the commonwealth defended the application for such correction, and
that the commissioner of the revenue and the examiner of records were ex-
amined as witnesses touching the application, and the facts proved be
certified in the order. .
4. Any bank, banking-house, corporation, or person holding money
or evidences of debt, or personal property of any kind, under the con-
trol of any court, or to the credit of any cause pending in said court, or
to the credit of any receiver, commissioner or fiduciary, shall, upon ap-
plication, furnish the examiner of records with a statement or list
thereof, and any bank, banking-house, corporation or person refusing
such statement or list, or failing to furnish the same, shall be hable to
a fine of not less than ten dollars nor more than twenty-five dollars for
each day’s failure to furnish the same after five days’ notice to do so.
5. The examiner, in addition to the duties hereinbefore provided
for, shall perform and discharge all of the duties imposed upon the ex-
aminer of records, under the act entitled ‘* An act to Impose additional
duties upon the examiner of records of the several Judicial cireuits with
reference to ships, tugboats, barges, boats and other water craft,’’
approved February the ele venth, cizhteen hundred and ninety- eight.
6. The examiner of records shall be entitled to reccive as com pensa-
tion for his services under this act, to be paid in the same manner as
the compensation is now paid to commissioners of revenue, one-tenth of
one per centum for the first one million and a half dollars of aggregate
amount of property assessed under this act, and one-fifteenth of one per
centum on all amounts in excess of one million and a half dollars: pro-
vided, the said examiner of records shall refund and pay into the
treasury the compensation paid him on all property hereafter reported
by him that shall be relieved of taxes erroneously assessed thereon.
7. All acts and parts of acts inconsistent with this act are hereby
repealed.
8. This act shall be in force from its passage.