Chap. 342.—An ACT to prescribe the manner in which a duly registered voter
who has not been assessed with his State capitation tax may pay the same, and
to prescribe penalties for a failure on the part of clerks and treasurers to ob-
serve the provisions of this act.

Became a law without governor's signature, December 4, 1903.

1. Be it enacted by the general assembly of Virginia, That if any duly
registered voter in any city or county in this Commonwealth apply to the
treasurer of such city or county to pay his State capitation tax, and such
treasurer is prevented from recciving such tax because the same has not
been assessed against such applicant, such duly registered voter may
thereupon apply to the county clerk of his county, or the clerk of the cor-
poration or hustings court of his city, as the case may be, for a certificate
that he is a duly registered voter. The clerk shall deliver such certificate
to the applicant forthwith and deliver a copy thereof to the commis-
sioner of the revenue, and upon presentation of such certificate to the
treasurer of the county or city the treasurer shall accept payment of such
State capitation tax from such voter and give a receipt therefor. The
clerk issuing any such certificate shall keep a correct record of all that
are issued by him and transmit a copy thereof to the auditor of public
accounts prior to the first dav of June of each year; and the auditor of
public accounts shall charge the respective treasurers with such moneys
as appear from the reports of the respective clerks to have been paid to
such treasurers for State capitation taxes under the provisions of this
act; and the auditor of public accounts shall require a settlement for
such State capitation taxes of cach treasurer in like manner as is re-
quired by law for a settlement of moneys received for other taxes as-
sessed by the commissioner of the revenue. If any clerk or treasurer
shall fail to perform the duties required of him by this act he shall be
fined not less than one hundred dollars nor more than one thousand dol-
lars for each failure.

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