Chap. 965.—An ACT to amend and re-enact section 3, chapter 743, of acts of
1893-’94 in relation to time of assessing for taxation oysters and shells, &e.

Approved March 4, 1898.

1. Be it enacted bv the general assembly of Virginia, That section
three, chapter seven hundred and forty-three, acts of assembly of Vir-
ginia, eighteen hundred and ninety-three and ninety-four, in relation to
the time of assessing for taxation oysters, shells, and so forth, be amended
and re-enacted so as to read as follows:

§ 3. It shall be the duty of each inspector of oysters, on the first day
of October annually, to proceed to assess for taxation for state and county
purposes all oysters planted or shells deposited for propagation of ovs-
ters in his county or district; he shall go upon and examine said oysters
and shells and fix a valuation on the same, and make a full and com-
plete list of the names of owners of said oysters and shells, where located,
number of bushels of oysters, their value: per bushel, giving the agzre-
vate value of the full amount, names of owners of shells deposited, where
located and total value; which list to be made out in the form to be
furnished by the auditor of public accounts and sworn to before a magis-
trate, a notary public, commissioner in chancery, or clerk of the court,
shall be filed on or before the fifteenth day of November, in the clerk’s
office in the county where the inspector resides. If any person consider
himself aggrieved by such assessment and valuation, he may apply for
correction of the same under the provisions of sections five hundred and
sixty-seven and five hundred and sixty-eight of the code of Virginia pro-
viding for the correction of erroneous assessment of taxes. The ingpec-
tor shall be summoned as a witness when the application is heard by
the court. It shall be the duty of the clerk of the county forthwith to
extend the amount on the return of the inspector of all taxes to be paid
by each person for state, county and school purposes on the same basis
as other personal property is taxed, and the said clerk shall forthwith
make out three copies of said assessment and return on or before the first
day of December to the inspector, deliver one copy one to the county
treasurer, and forward the third to the auditor of public accounts. The
inspector shall, on the first day of December of each year, proceed to
collect said tax so assessed from the parties who are liable for said tax,
and shall have all the powers now given to county and city treasurers for
the collection of taxes; and said inspector shall, on May first of each
year, settle in full with the auditor of public accounts for all state reve-
nue he has received, and also settle with the board of supervisors of each
county, and pay over to the treasurer of said county all money collected
for county purposes when said board shall so order. The full compen-
sation for the assessment of the property and the collecting of the taxes
shall be ten per centum on full amount collected. The clerk shall be
paid for his services, as provided for in this section, out of the amount
of the county tax turned over by said inspector, such sum as may be
fixed by the board of supervisors. Any inspector or clerk failing to dis-
charge any duty imposed by this section shall be fined not less than
twenty nor more than one hundred dollars.

Crnnoale
2. This act shall be in force on and after the first day of October, eigh
teen hundred and ninety-eight.