Chap. 26.—An ACT to amend and re-enact section 504 of the Code of Virginia, as
amended and re-enacted by an act entitled an act to amend and re-enact sec-
tions 464 and 504 of the Code of Virginia, in relation to the mode in which
land and property books shall be made out, approved February 22, 1890.

Approved February 19, 1904.

1. Be it enacted by the general assembly of Virginia, That section five
hundred and four of the Code of Virginia of eighteen hundred and
eighty-seven, as amended and re-enacted by an act entitled an act to
amend and re-enact sections four hundred and sixty-four and five hun-
dred and four of the Code of Virginia, in relation to the mode in which
land and property books shall be made out, approved February twenty-
second, eighteen hundred and ninety, be amended and re-enacted so as
to read as follows: ,

§ 504. Personal property book; how made out, and what to contain.—
From the list of persons and personal property ascertained as aforesaid,
the commissioner shall make two books, in one of which he shall place all
white persons charged with capitation tax and tax on personal property,
and in the other all colored persons so charged. They shall be in the
form prescribed by the auditor of public accounts, and so arranged that
the commissioner may set forth in as many separate columns as may be
necessary to show the persons chargeable with taxes, alphabetically ar-
ranged, with reference to the first letters of each name, giving in full
the first given name of each tax-payer; and where there are two or more
persons of the same family name he shall use some distinguishing sign
by which the tax-payer may be identified, the several subjects of taxa-
tion, and the value of each; and in a separate column opposite to the
name of the persons chargeable with taxes as aforesaid, show the aggre-
gate amount of taxes on all the subjects with which he has been listed.
The taxable subjects shall be classified by schedule or otherwise as the
general assembly may from time to time prescribe in the acts imposing
taxes for public purposes. Any commissioner failing to comply with
this section shall forfeit one hundred dollars.