Chap. 281.—An ACT to amend and re-enact an act entitled an act to amend
and re-enact section 3 of an act entitled an act to amend and re-enact
section 3, chapter 743, of the acts of 1893 and 1894, in relation to time of
assessing for taxation of oysters, shells, etc., approved March 4, 1898.

Approved February 65, 1900.

1. Be it enacted by the general assembly of Virginia, That section
three of an act entitled an ‘act to amend and re-enact section three of
an act entitled an act to amend and re-enact section three, chapter seven
hundred and forty-three, of the acts of eighteen hundred and ninety-
three and eighteen hundred and ninetvy-four, in relation to time of assess-
ing for taxation of ovsters and shells, and so forth, approved March
fourth, eighteen hundred and ninety-eight, 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
oysters 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
complete list of the names of owners of said oysters and shells, where
located, number of bushels of oysters, their value per bushel, giving the
averegate 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 notary public, magistrate, 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, providing for the correction of erroneous assessments of
taxes. The inspector shall be summoned as a witness when the applica-
tion is heard bv the court. It shall be the dutv 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 pur-
poses on the same basis as other personal property is taxed; and the said
clerk shall forthwith make out four copies of said assessment, and re.
turn one on or before the first day of December to the inspector, delivet
one copy to the county treasurer, forward the third to the auditor
of public accounts, and the fourth to the state board of fisheries. The
inspector shall, on the first day of December of each year, proceed tc
collect said tax so assessed from the parties who are liable for saic
tax, and shall have all the powers now given to county and city treas-
urers for the collection of taxes; said inspector shall, on May first o1
each year, settle in full with the auditor of public accounts for all state
revenue he has received, reporting the amount so collected to the state
board of fisheries, to be accounted for in the general ovster fund of thi
state; and also settle with the board of supervisors of each county
and pay over to the treasurer of said county all money collected fo.
county purposes when said board shall so order. The full compensatior
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 bv
the board of supervisors. Any inspector or clerk failing to discharge
any duty imposed by this section shall be fined not less than twenty
nor more than one hundred dollars.
2. This act shall be in force from its passage.