Chap. 1136.—An ACT to amend and re-enact an act approved February 11.
1898, entitled an act to impose additional duties upon the examiner of
records of the several judicial circuits, with reference to ships, tug-boats
barges, boats, or other water craft.

Approved March 7, 1900.

1. Be it enacted by the general assembly of Virginia, That an ac
of the general assembly of Vi irginia entitled an act to impose additiona
duties upon the examiners of records of the several judicial circuits wit!
reference to ships, tugboats, barges, boats, or other water craft, approvec
February eleventh, eighteen hundred and ninety-eight, be amended an
re-enacted so as to read as follows:

§ 1. The examiner of records, in addition to the duties now impose
bv law under an act approved March the fourth, eighteen hundred an
ninety-six, shall annually examine the records, both state and federal
within their respective circuits, with a view of ascertaining and reportin,
for taxation the value of all ships, tugboats, barges, boats, and othe
water craft over five tons burden, with their tackle, rigging, and furnt
ture, and all else that pertains to them, and other like floating propert
over five tons burden, owned by other than express, steamship, an
steamboat companies, or shall ascertain the value of such property fror
any other source accessible to them.

8 2. As soon as such examination and valuation is made, he shall mak
report thereof to the commissioner of the revenue of the county o
corporation for which such examination is made, in such form as shall
be prescribed by the auditor of public accounts, and thereupon such
commissioner of the revenue shall enter upon his personal-property
books, in the names of the respective owners, the valuation so reported
of such ships, tugboats, barges, boats, and other water craft over five
tons burden, with their tackle, rigging, and furniture, and all else that
pertains to them, and all other floating property over five tons burden,
owned by others than express, steamship, or steamboat companies, and
assess 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 owners, firms, or corporations, or
their agents, and require them 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.

§ 3. If any person, firm, or corporation consider himself aggrieved by
such assessment or valuation, the same may be corrected under the
provisions of sections five hundred and sixty-seven and five hundred and
sixty-cight of the code of Virginia, and the examiner of records shall be
examined as a witness in the case, and no order shall be valid unless
it is stated in such order that said examiner was examined as a witness
touching said application.

2. This act shall be in force from its passage.