m 
 
 IN RELATION TO 
 
 C5 
 
 I 
 
 
 COMMISSIONERS AND COLLECTORS 
 
 OF THE 
 
 Ipublic revenue, etc. 
 
 NOW IN FORCE 
 
 PUBLISHED BY THE AUDITOR OF PUBLIC ACCOUNTS 
 
 Hicl)m0n&, \)a. 
 
 PRINTED AT TTFE ENQUIRER BOOK AND JOB OFFICE. 
 
 i 1860. * 

 
 IN RELATION TO 
 
 COMMISSIONERS AND COLLECTORS^ 
 
 PUBLIC REVENUE, ETC 
 
 NOW IN FORCE. 
 
 PUBLISHED BY THE AUDITOR OF PUBLIC ACCOUNTS. 
 
 Ricljmonb, ba. 
 
 PRINTED AT THE ENQUIRER BOOK AND JOB OFFICE. 
 
 1860,
 
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 C. A. Branch. 
 C. B. Harding. 
 Andrew Parks. 
 Geo. W. Lewis. 
 J. M. JetTries. 
 Thos. O. Dabney. 
 Saml Grcsham. 
 John D. Sharp. 
 Geo. J. Arnold. 
 J. S. Samuels. 
 
 C. B. Tibbs. 
 James L. Gordon. 
 Thomas C. Elder. 
 A. R. Blakey. 
 
 A. F. Hayniond. 
 James M. Hoge. 
 James H. Couch. 
 John W. Jarvis. 
 Thomas 0. Goode. 
 A. Mahood. 
 R. L. Montague. 
 Arch'd Peery. 
 P. H. Keck. 
 John Echols. 
 John J. Wade. 
 ■ R. C. Gustin. 
 R. II. Riddick, jr. 
 Robert Whitehead. 
 R. T. Lacy. 
 Ro. Dunla|). 
 
 D. J. Godwin. 
 W. T. Fitchett, 
 T. E. Belts. 
 
 L. E. Bonldin. 
 
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 Ro. T. Brown, 
 A. W. (iuarrier, 
 Wm. S. Brown, 
 Ro. Pollard, jr. 
 James O. Pollard, 
 Warner Eubank, 
 R. M. Hamblin, 
 G. J. Butcher, 
 Wm. Straiton, 
 James Sinclair, 
 D. M. Hunter, 
 W. W. Webb, 
 
 F. H. Hill, 
 Thomas (J. Watson, 
 James Whittingham, 
 C. B. Waggener, 
 
 S. G. Miller, 
 R. F. Clack, 
 Wm. A. Mahood, 
 P. T. Woodward, 
 Malcolm McNeil, 
 Lewis S. Layton, 
 
 G. W. Hutchinson, 
 James M. Wade, 
 L. S. Allen. 
 
 P. B. Prentis, 
 Orville Loving, 
 John y. Christian, 
 Ro. Hamilton, 
 Leroy G. Edwards, 
 L. Harmanson, 
 A. J. Brent, 
 Rich'd Epes, 
 
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 Thos. A. Moore, 
 
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 Wm. S. Brown, 
 Ro. Pollard, jr. 
 James O. Pollard, 
 Warner Eubank, 
 H. J. Morgan, 
 John Morrow, 
 Wm. Stration. 
 Geo. K. Fox, jr. 
 
 D. M. Hunter, 
 W. W. Webb, 
 
 F. II. Hill, 
 
 B. F. Hamilton, 
 
 E. H. Caldwell, 
 J. H. Holloway, 
 S. G. Miller, 
 
 R. F. Clack, 
 
 C. W. Calfee, 
 
 P. T. Woodward, 
 Malcolm McNeil, 
 M. M. Dent, 
 
 G. W. Ilulchinsoii, 
 James M. Wade, 
 C. T. O'Ferrall, 
 
 P. B. Preniis, 
 S. H. Loving, 
 .John D. Christian, 
 Ro. Hamilton, 
 Leroy G. Edwards, 
 L. Harmanson, 
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 S.imuel .Stone, 
 
 R. M. Malcolm and J. W. Field, 
 
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 Joseph I'rownley, 
 
 .Sar.iuel Itobinson. 
 
 Bidkar George, 
 
 E. B. Bales and Elisha Cox, - 
 
 Geo. J. Marsh and E. Flesher, 
 
 Loyd Ellis and Richard Chambers, 
 
 T. M. Wrenn, G. K. Fox and J. Tavenner, 
 
 John R. (inarles and William (Crawford, 
 
 Joseph I). Barnes, 
 
 William E. Banks, 
 
 John T. Prickettand And. Ice, 
 
 I'.li 'I'albert and Joseph Turner, 
 
 W. E. Wetzel and B. H. McCallisler, - 
 
 T. M. Hunley, 
 
 E. T. Goode and Edwin Benford, 
 
 L. I). Harvey, 
 
 Holland Walker, 
 
 A. D. Beavers, 
 
 M. R. Chalfant and T. Strosnider, 
 
 Jacob Osburn and A. L. Harvey, 
 
 W. H. Ragan and John Haymaker, 
 
 Lewis Allen, 
 
 S. Riddick and W. T. Holland. 
 
 Peter J. Hill, 
 
 Beverly P. Crump, 
 
 William Bell. 
 
 II. Foreman and J. W. Simmons, 
 
 Luther H. Read, 
 
 E. J. Tune, 
 
 Francis L. Moseley, 
 
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 REVENUE LAWS, 
 
 ACTS 1857-8, CHAP. 20. 
 
 An ACT providing for General Elections, for determining 
 Contested Elections, for the Election of County OJicers, 
 and for their qualification and removal from ofjice. 
 
 Passed March 30, 1858. 
 
 Commissioners of the revenue; how elected. 
 
 63. The number of commissioners of the revenue for commissioners 
 each county or corporation shall be that prescribed by° 
 law; and there shall be elected as aforesaid, for each 
 revenue district laid off as prescribed by law, one com- 
 missioner, who shall, during his term of office, reside in to be resident 
 the district for which he was elected, and his removal" 
 therefrom shall vacate his office: provided, that the 
 voters residing within any corporation who are hereby 
 authorized to elect a commissioner of the revenue for 
 such corporation, shall not vole for the commissioners 
 of the revenue for the county within the limits of which 
 such corporation may lie. 
 
 When officers* terms of office commence. 
 
 76. The term of the respective officers shall com- when term of 
 mence as follows : Sheriffs, on the first day of January, menco. 
 2
 
 10 ELECTIONS. 
 
 commissioners of the revenue, on the first day of Feb- 
 ruary, justices of the peace, on the first day of August, 
 and the other officers, on the first day of July next suc- 
 Term. of office, cceding such election ; and ihe clerks of the circuit and 
 county courts and the surveyor shall continue in office 
 for the term of six years ; attorneys for the common- 
 wealth, justices of the peace and overseers of the poor, 
 for the term of four years ; sheriffs, commissioners of 
 the revenue and constables, for two years each from the 
 day when his term of office respectively commenced, 
 unless sooner removed. 
 
 Oaths and bonds of ojicers. 
 
 oathiandbondi, 77. Every such officer, other than a justice of the 
 of offlcerg. peace, shall, either in the proper court, or before a judge 
 of a circuit court for the county, in term, take such 
 oaths and give such bonds within sixty days after his 
 election, except a sheriff or commissioner of the revenue, 
 who shall be allowed one hundred and twenty days in 
 which to qualify and give the bonds of office ; and if 
 any officer shall fail to do so within the time prescribed, 
 his office shall be deemed vacant; but his qualification, 
 unless he be elected to fill a vacancy, shall not be 
 deemed to take effect before the day appointed in the 
 preceding section for his term of office to commence. 
 
 Of elections to fill vacancies. 
 Term of office §0. Elcciions to supply vacancics shalf be for the 
 
 to fill a vacancy. . , ^ c \ ai » • I 
 
 unexpired terra of such ottice, except m such cases as 
 are otherwise provided for in the constitution.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 11 
 
 ACTS 1859-60, CHAP. 1. 
 
 An ACT for the Assessment of Taxes on Persons and 
 Property. 
 
 Passed March 30, 1860. 
 
 Be it enacted by the general assembly, that so niuch 
 of chapter 35 of the Code of Virginia, not heretofore 
 repealed, and the act passed May 24, 1852, entitled an 
 act to amend the provisions of the act passed April 24, 
 1852, entitled an act concerning commissioners of the 
 revenue, and all acts amendatory thereof, be amended 
 and re-enacted so as to read as follows : 
 
 Number and jurisdiction of commissioners. 
 *1. There shall be three commissioners of the reve- Numberof com- 
 
 r \ r \ ■ ,--niTT i t-.- missioners in 
 
 nue lor each or the counties or b rankhn, Loudoun, ritt- counties named, 
 sylvania and Rockingham ; two for each of the counties 
 of Accomack, Albemarle, Augusta, Bath, Barbour, 
 Bedford, Botetourt, Brunswick, Buckingham, Camp- 
 bell, Caroline, Carroll, Charlotte, Chesterfield, Culpcper, 
 Dinwiddie, Fi-ederick, Fauquier, Giles, Grayson, Green- 
 brier, Halifax, Hampshire, Hanover, Hardy, Harrison, 
 Henrico, Henry, Kanawha, Louisa, Lee, Lewis, Mar- 
 
 * One of the commissioners heretofore allowed to Norfolk county has 
 been transferred to the city of Portsmouth, so that the county has but 
 two and Portsmouth one, corresponding with the former number. 
 
 One commissioner is dropped from Braxton, in consequence of one be- 
 ing given to Webster, a new county taken from Braxton, &c. 
 
 One commissioner is dropped from Tazewell, in consequence of new 
 counties formed from it ; and one dropped from each of the counties of 
 Logan and Wise, because two were considered unnecessary. To Ran- 
 dolph one has been added.
 
 18 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 shall, Marion, Mason, Mecklenburg, Montgomery, Mo- 
 nongalia, Monroe, Nansemond, Norfolk, Ohio, Preston, 
 Prince William, Patrick, Randolph, Rockbridge, Rus- 
 sell, Shenandoah, S«Jiuham[)ton, Spotsylvania, Smyth, 
 Scott, Sussex, Tazewell, Washington, Wayne and 
 Mumbor of com. Wythe; one for every other county now existing, or 
 ^unUM not" which may be hereafter created ; and three for the city 
 Numborof com- of Richmond, and one for each of the corporaiions of 
 
 mlBsiooorg in tvt r 11 t» 
 
 corporations. Danville, Frcdericksburg, Lynchburg, Norfolk, Peters- 
 burg, Portsmouth, Staunton, Winchester and Williams- 
 burg; which said commissioners shall be elected, give 
 ' bond and qualify as prescribed by law. 
 
 countie. diTided 2. In thosc counties in which there may be more than 
 one commissioner, and in the city of Richmond, each 
 shall be for a certain district, the bounds whereof shall 
 
 Howiaidoff. be laid off and described, by an order of the county 
 court and of the corporation court of the city of Rich- 
 mond, and may at any time be changed by such court. 
 
 JuriRdlction of 
 commissioners. 
 
 *3. The jurisdiction, powers and duties of a commis- 
 sioner shall not extend beyond the bounds of his district, 
 except to grant license to exercise a privilege which is 
 not local, and which may be exercised in or out of such 
 district, according to existing laws. 
 
 Bond of com- 
 misaioner. 
 
 t4. Every person elected commissioner shall, within 
 sixty days thereafter, and before entering upon the du- 
 ties of his office, before the court of the county or cor- 
 poration wherein he was elected, take the several oaths 
 required by law, and give bond with sufl&cient security, 
 
 * This section is for the first time introduced so as to define more clearJy 
 the jurisdiction of a commissioner. 
 
 t Because of the increasing importance of the office of commissioner 
 (too frequently entirely underrated), and wilh a view to make the incuin> 
 bent more certainly responsible to the government, the legislature has in- 
 creased the penalty of the bond from one to five thousand dollars.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPeWy. 13 
 
 in a penalty of five thousand dollars, conditioned for 
 
 the faithful performance of the duties of his office ; which 
 
 bond shall be made payable to the commonwealth of 
 
 Virginia; and after being acknowledged in open court, 
 
 shall be entered of record in such court. If any com- Penalty for fail- 
 ure to give bond, 
 missioner shall fail to take such oaths and give bond 
 
 within the time herein prescribed, his office shall be 
 
 deemed vacant ; and it shall be the duly of the court of 
 
 the county or corporation to declare the vacancy and to 
 
 direct an election. The qualification, unless to fill a commissioner 
 
 not to act as such 
 
 vacancy of part of the term of his predecessor, shall until the com- 
 
 •^ ' ' mencement of 
 
 not be construed to invest such commissioner with ^jl^='^'"°f 
 
 oflice. 
 
 authority to act as such before the time appointed for 
 him to enter upon the discharge of the duties of his 
 office. 
 
 5. Within two months after the bond is given, and cierkaoi county 
 
 courts to trans- 
 
 ihe several oaths of office taken, the clerk of the court ^'^copips of 
 
 bonds of com- 
 
 wherein said bond is directed to be filed and reconled, ™'^?j™"^*° 
 shall transmit a copy thereof, together with a copy of 
 the order of court showing the qualification of such com- 
 missioner and acknowledgment of said bond, to the 
 auditor of public accounts. If any clerk shall fail toPenaityfor 
 
 failure. 
 
 perform this duty, a fine shall be imposed on him of not 
 less than fifty nor more than one hundred dollars. 
 
 Lists furnished by clerics and register to commissioner. 
 
 6. The clerk of the court of every county and cor- cierks of county 
 
 t 11 11-1 i_ p T I courts to make 
 
 poration shall annually, m the month of January, make out a list of 
 
 * . deeds for com- 
 
 out a list of all deeds for the partition and conveyance "^issioners. 
 of land (except deeds of trust and mortgages made to 
 secure the payment of debts), which may have been 
 lodged in the clerk's office of such court to be recorded 
 (although not full^ proved), within the year ending on 
 the thirty-first day of December preceding; which list
 
 14 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 shall stale the dale of the deed, wlien admitted to re- 
 cord, names of grantors and grantees, the quantity of 
 the land conveyed, and a description of the same. 
 
 cicrki of cirruit 7. Thc clerk of every circuit, county and corpora- 
 court* to mnko . in i , i- ril'1 . 1 
 
 out n list oijmiB-t ion coiirt shall make out a list ot all judgments ana 
 
 mcnt* nnd dc- r i i i • 1 
 
 cn-ea for pnrti. ,]ccrccs for the oarliiion or recovery of lands whicli may 
 
 tion or rocovi-ry ' •' 
 
 vuid"by'wiii'!°" li'i^'e hccn rendered, and of all lands absolutely devised 
 by wills which may have been recorded in such court 
 within the same year; which list shall state the dale of 
 the decree, the land which is the subject of the parti- 
 tion, and between whom and in what proportions it is 
 divided, and the dale of the will containing the devise, 
 when admitted to record, names of the devisor and 
 devisee, and a description of the land devised. 
 
 Lists in (ith nnd 8. Evcry list mentioned in either of the two pre- 
 livered by clerk Ceding spctions sliall be delivered by the clerk lo the 
 
 to commissioner. . . , , . . ■ r i 
 
 commissioner lor his county or corporation; or it there 
 be more commissioners ihan one, the clerk shall deliver 
 such list to one of them, and to each of the others a 
 copy, or at least of so much thereof as relates to lands 
 Penalty on clerk within the distfict of cach. If any clerk shall fail, for 
 
 for failure to per- . r- • • r i ■ i 
 
 form duties. one month after the expiration of the said year, to per- 
 form any of the duties required of him by this section, 
 or either of the two next preceding, he shall for such 
 failure forfeit fifty dollars. 
 
 Clerks to certify 9. Whcrc any real estate of a decedent shall under 
 
 collateral inhc- . . .n ■ i i n 
 
 ritance to com- his Will or bv uescent pass to any other person, or tor 
 any other use than to or for the use of the father, moiher, 
 husband, wife, brother, sister or lineal descendant of 
 such decedent, the clerk of the court in which such will 
 is recorded, and the clerk of the court of the county or 
 corporation in which any such real estate is situate, upon 
 ascertaining the fact, shall report th» same to the com- 
 missioner for the district in which such real estate may be. 
 
 miseioners.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 15 
 
 10. An abstract shall be made ont for each county or Register of land 
 
 office to certify 
 
 corporation of all grants issued from the land omce to commiseioner 
 
 t^ '-' _ an abstract of 
 
 within the year aforesaid, for lands therein. The regis- grants. 
 ler shall direct every such abstract to the commissioner 
 of the revenue for the proper county or corporation ; 
 and where, in any county there are more commissioners 
 than one, the register shall direct a copy of the abstract 
 for such county, to the clerk of the county court, for each 
 commissioner therein. The same shall be directed to 
 the proper court-house, and mailed within one month 
 after the expiration of the said year; and the register 
 shall pay the postage and receive credit therefor in his 
 settlements with the auditor. 
 
 11. Any party interested may also procure, at his Judgment, dc- 
 
 I • "'i 1 cree or devise 
 
 cost, a statement of any such judgment, decree or de- maybedeUvered 
 
 _ *^ . ^y ^^y person to 
 
 vise, as is mentioned in the seventh section, and deliver '^""1™'^^'°°^''- 
 the same to the proper commissioner. 
 
 Books and papers of predecessor ; assistant commissioner. 
 
 12. The commissioner shall apply for the official commissioner to 
 
 > I 1 1 • I 1 • I II I «PPly for books 
 
 books and papers which his predecessor had, to the per- and papers of 
 
 son in possession thereof, who shall deliver the same on 
 
 such application. Such person failing to do so, shall Penalty for faii- 
 
 J 1 1 11 uretodeUver. 
 
 lorieit one hundred dollars. 
 
 13. The auditor, upon being informed that any such if the books or 
 
 „ , I . 1 , papers cannot 
 
 omcial books or papers cannot be obtained, may autlio-beobtained.au- 
 \ ' _ -^ ditor to autho- 
 
 rize the commissioner to procure a substitute therefor, "ze a substitute. 
 
 Any such clerk furnishing the same, may be paid there- cierk-s fees 
 
 ^1 r r 1 I • I 1 1 therefor, 
 
 r such tees out ol the treasury as he might o}^ law 
 
 charge an individual for similar services. 
 
 *14. A commissioner unable, from sickness or otherin case of sick- 
 ness or other 
 cause, commis* 
 * Heretofore the commissioner could only employ an assistant because sioner may em- 
 ~ ,, ■ , ,, 1 . 1 11 ,-1 , . ,. ploy an assistant. 
 
 of ''Sickness; but to prevent the numberless excuses filed at the audi- 
 
 tor's office to obtain pay forfeited by a failure to perform the duties of
 
 16 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 cause, lo perform the duties of his office, mny, at his 
 own expense, wiih iho consent of the county or corpo- 
 ration court, employ a person (approved by the court) 
 Uabiiityofcnrnto ossist him. Such person, after taking the proper 
 
 iiiiBsiiini^r fur i- i r \ ^ ' r • • 
 
 faithful |).r- oaths, may discharge any ot the duties ot commissioner, 
 and his principal shall be liable for their faithful per- 
 formance. 
 
 Communications from auditor to commissioners and the 
 courts. 
 
 Auditor to fur- 15. It shall bc the duty of the auditor of public ac- 
 
 nish conimis- , r- i • • r 
 
 eionei with innd couuls lo prepare, and forward to the commissioners .of 
 
 and property ' '• 
 
 books, &c. the revenue, printed forms for the land and property 
 books ; and also for lists of taxable subjects, required to 
 be furnished by the commissioners lo persons charge- 
 Auditor to give able with taxes; and he shall also, by letter or printed 
 
 written or . . . , .... 
 
 piioted instruo- circular, oivc such instructions to said commissioners, in 
 
 tioDS to conimis- '^ 
 
 •ioners. rcspcct to their duties, as to him shall seem judicious; 
 
 Penalty on com- and if any commissioner shall refuse lo obey any such 
 
 miBsioner for , . . j j 
 
 failure to obey iustructions, he shall forfeit a sum not less than ten nor 
 
 inatructiona. 
 
 more than thirt}' dollars. The expense whereof and of 
 transmitting the same shall be defrayed out of the trea- 
 sury on the governor's order. 
 
 Auditor to com- IG. The auditoT of public accounts shall communi- 
 
 municato to _ ' _ 
 
 clerk neglect, catc any iustanccs of the misconduct or neglect of anv 
 
 misconduct or •' o J 
 
 Mi^S^^ner. commissioncr, or any evidence of his incapacity fur- 
 nished by any thing in the auditor's office, in a letter to 
 the clerk of the court of the county wherein such com- 
 missioner was elected ; which letter the clerk shall lay 
 before the court at the first term after it is received. It 
 shall be the duly of such court to make an order direct- 
 ing that a certified copy of such letter be immediately 
 
 the office within certain specified times, this section authorizes such em. 
 ployment for any cause.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY, 17 
 
 posted at the front door of the court-house of such 
 county or corporation; and in counties and corporations 
 having a newspaper published therein, a notice thereof 
 may be published at the d.scretion of the auditor.* 
 
 Power to remove or reappoint. 
 17. Upon any complaint being made of a com mis- upon complaint, 
 
 summons to 
 
 sioner by such letter or otherwise, or whenever the issue against 
 
 •^ _ commissioner. 
 
 court is satisfied that there has been evident neglect of 
 
 (duty, it may order a summons to issue requiring the 
 
 commissioner to appear before the court at the next 
 
 term. And after such summons shall have been served 
 
 on the commissioner in the manner prescribed by the 
 
 first section of chapter one hundred and sixty-seven of 
 
 the Code of Virginia, for at least ten days in either 
 
 case before the return day thereof, the court shall, at 
 
 the term to which such summons is returnable, or to 
 
 which it may be continued, consider whether there has 
 
 been evident neglect of duty or misconduct in office by 
 
 such commissioner: and if it shall be of opinion that Power of court 
 
 I • I 1 1 I ^ r y • i '° remove com- 
 
 such cause exists, snail make an order tor his removal, missioner. 
 and shall forthwith direct an election to fill the vacancy. 
 
 Mailing out land hook ; form thereof. 
 
 18. Such changes as may happen within the district Note of changes 
 
 f • • 1111 iii--i'ii inland book to 
 
 ot any commissioner, shall be noted by hun m his land be made, 
 book, as follows : 
 
 19. He shall enter in the said book and assess the to express value 
 
 , r 11 1 1 ■ I • 1- ■ • I I • of lands in re- 
 
 value ot all lands in his district, appearing by the regis- gister'a abstract. 
 
 * The last paragraph in this section was an amendment proposed in 
 the senate to the bill reported by the committee. It was the intention of 
 the senator to autiiorize the publication in a newspaper published in the 
 county wherein the commissioner was elected, but it appears to have 
 failed in the object. 
 
 3
 
 18 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 ' tor's nbslr.'icl to have been granted. If he shall fail to 
 
 enter any grant (mentioned in the register's abstract) on 
 the first land book made out after the abstract shall 
 prn.uyfor have bccn received by him, he shall for such failure 
 forfeit twenty dollars to the comrnonwcalih, and a like 
 sum to the grantee, which shall be recoverable in a 
 separate proceeding. 
 
 failure 
 
 Scptrnto lists at 
 end of bonk of 
 
 *20. Real estate purchased in for the commonwealth, 
 r^dspurAmscd at a salc for taxes, shall not be thereafter entered in the 
 
 tor common- ,, , ,. ini • i r 
 
 wealth. paid book, but the auditor shall keep a register thereof, 
 
 uow re-entered Whcu, howcvcr, any real estate so purchased appears 
 when redeemed. ^y ^j^^ auditor's Certificate to have been redeemed, the 
 same shall be replaced in the body of the book, in the 
 whnt done when name of thc former owner or his grantee. When real 
 dn^s."""^"'" estate is sold for taxes to individuals, the commissioner 
 shall note on his land book the number of acres so sold, 
 and to whom, but shall continue the land upon his said 
 book in the name of the former owner until the pur- 
 chaser obtains a deed therefor. 
 
 Lands decreed 21. The lauds appearing on the lists or statements 
 be tr"a"n3^crrc'd°o mentioned in the 6lh, 7ih and 10th sections of this act 
 shall be transferred accordingly on the Innd book, and 
 charged to the person to whom the transfer is m ide. 
 
 How a tract of 22. Whcu a tiact or lot becomes the property of dif- 
 "opcrty'ot dif. fcreut owucfs in several parcels, the value at which the 
 asseucd. wliolc had been assessed shall be divided by the com- 
 
 missioner amongst the several parcels, having regard to 
 the value of each parcel compared with that of the 
 whole tract or lot, and the tax upon the whol* shall be 
 apportioned accordingly amongst the owners of the dif- 
 
 * It will l)e observed that real estate piirctiased by the cnnimoinvealth 
 for taxes are to be entirely thereafter omit;ed from the comtnissioner's 
 booi<a. Thc auditor is to Iceep a register, and to direct when the lands 
 are to be re-entered.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 19 
 
 ferent parcels. If any person interested shall be dis- 
 satisfied with such apportionment, he may apply to the 
 commissioner to make a reassessment, and the commis- 
 sioner shall make the same according to the best of his 
 skill and judgment, after ten days' notice of the time 
 thereof to the parties interested, or to such of them as 
 may be in the county or corporation. Any party may. Assessment of 
 
 commissioner 
 
 after like notice, apply to the court of the county or ™ay be corrected 
 
 . . . . . by court. 
 
 corporation to review the commissioner's decision, and 
 
 it may order his assessment to be corrected. 
 
 23. Every commissioner, in makins; out h's lard Errors of former 
 
 " _ commissioner to 
 
 book, shall correct any mistake made in any entry in ^e corrected, 
 the land book. But land which has been correctly when correcUy 
 
 charged, shall 
 
 charged to one person, shall not afterwards be trans- no'te trans- 
 
 ° ' ferred without 
 
 ferred to another without evidence of record, or fu r- ^^i'^<^°<=e of 
 
 record. 
 
 nished as aforesaid, that such transfer is proper, except 
 as follows : 
 
 24. When the owner dies intestate, the commissioner Landof intestate 
 
 ,,.„,. charged to the 
 
 may ascertain who are the heirs of the intestate, and heirs, 
 charge the land to such heirs. Where the owner has when devised, 
 devised the land absolutely, the commissioner may devisee, 
 charge the land to such devisee. If, under the will, the if sold under 
 
 '='. ' ' will, how 
 
 land is to be sold, the land shall continue charged to'=^^''eed. 
 ihe decedent's estate until a transfer thereof. 
 
 25. If land lying in one county, corporation or d is- if land in one 
 
 . . county or dis- 
 
 trict, be erroneously assessed in another, the commis-f'ctbeerro- 
 
 '' _ neously assessed 
 
 sioner on whose book it is erroneously assessed, shall '"|'"°**''"'^°.^ 
 
 •' ' to he entered m 
 
 certify the owner's name, and the quantity, description countyordiatrict 
 and value of the land, to the proper commissioner, who 
 shall enter the same on his book and charge the tax 
 thereon; and the commissioner on whose book it was 
 erroneously entered, shall strike the same therefrom, 
 upon being advised of the entry thereof by the proper 
 commissioner.
 
 20 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 undpnr.iyin •20. Laiul lyitig partly in one county and partly in 
 pnrtryZlmrtbcr, another shall be entered by the commissioner of the 
 
 wheni to bo . ,.■■ ti».l i I 
 
 onu-rrd. coutilv in whicli llic ffrcatcr part lies, but the entry and 
 
 But imymont iu '' i l C 
 
 either county navmenl of taxes in the county where any part Ihereoi 
 
 shnll be n ili«. I J ■^ 
 
 mmTof'tb" is situated shall, for such time, be a discharge of so 
 uxo«««n.aybo ^^^^j^ ^j- ^j^^ ^^^^^ ^g ^gy jjg go ebarged and paid. 
 
 When now buiij- And whcu new buildings are erected, of the value of 
 wSatYobod'o'uc.'one hundred dollars or more, upon that part of the land 
 lying it) the county in which it is not assessed, the com- 
 missioner on whose book it is entered shall assess and 
 add the value of such buildings, as in other cases. 
 
 Where land lies 27. Where land which lies partly in one county and 
 ^J^^KyX^T^l^r. partly in another, is assessed in the county in which the 
 
 bo conveyed in t • r i i r i 1 1 . L * 
 
 county where grcalcr part lics, 11 the owner thereoi shall convey that 
 what to bodoue. portion (or any part thereof) lying in the county wherein 
 the same is not assessed, the commissioner of the re- 
 venue of the latter county shall enter upon his land 
 book what is so conveyed, and certify the owner's 
 name, and the quantity, description and valuation 
 thereof, to the commissioner of the county wherein the 
 whole was before assessed, who shall strike the part so 
 conveyed from his land book. 
 
 Omitted patented 28. Whcu the commissioncr shall ascertain that there 
 
 land to be en- , ,,,.,.,.. i • i i i r 
 
 tercd; assess- IS any patented land in his district which has not belore 
 
 ment to be made; 
 
 taxes to be bccn entered on his book, or after beino: entered has, 
 
 charged from ^ 
 
 date of patent, ^x(^\\•\ any causc, been omitted for one or more years, he 
 
 if itsued since •' ' J ' 
 
 l^wa°o7uLer. ^'^^^^ make entry thereof, and of the name of the owner, 
 and if there be no assessment of the same, shall pro- 
 ceed to make such assessment, to the best of his judg- 
 
 * Where a tract of land lies partly in one county and partly in another, 
 it is frequently quite difilcuit to determine the county in which it should 
 be taxed: and this dithculty may endanger the title by forfeiture, if the 
 taxes were assessed in an improper county. 
 
 This section, although requiring the land lo be assessed in the county 
 where (he greater part lies, saves it from forfeiture if the taxes are as- 
 sessed and paid in a county where any part thereof is situated.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 21 
 
 ment, by reference to the assessed value of contiguous 
 lands similarly situated, and shall charge on the land 
 which he so enters, taxes at the rate imposed by law, 
 for each year in which the land was not before entered 
 in such book, from the year eighteen hundred and thirty- 
 two, inclusive, if the patent emanated before that time; 
 and if it did not, then from the date of the patent; to- 
 gether with lawful interest on each year's tax. Any Penalty on com- 
 
 , , , , . miseioner for 
 
 commissioner failing to make such entry and assessment, iaiiingto enter, 
 shall forfeit twenty dollars. 
 
 29. The precedino; section shall not, however, be construction to 
 
 , be given to 28lh 
 
 construed to suhject a bona fide purchaser of such land section. 
 to the arrears of said tax, except from the date of his 
 title thereto. Neither shall it be construed to release 
 any lands vi^est of the Alleghany mountains, which have 
 been forfeited, or which may be liable to forfeiture, tor 
 not having been entered on the land book and charged 
 with taxes prior to the said year eighteen hundred and 
 thirty-two. 
 
 *30. Each commissioner, before making out his land ownnrof land 
 
 .to make oath 
 
 book (and when he takes the list of taxable personal whether it is cor- 
 
 ^ ' rectly entered ; 
 
 properly), shall carry with him the book of the pi'ece- '^^'^.f^^^j^^^y ^^^ 
 ding year, and the entry of lands charged to any person oihera^^Nitwe 
 resident or having an agent within his district, shall be autronzr^'" 
 shown to such person, or his agent, who shall be re- 
 quired to state on oath whether the same be correctly 
 entered ; whether any part thereof ought to be trans- 
 ferred to any other person; and if so, to whom, and 
 the nature of the evidence to authorize such transfer; 
 also to state whether any other land within the district 
 ought to be charged to such resident or non-resident, 
 and to describe the same, as well as to give a descrip- 
 
 * The penalty on a commissioner for his failure to comply with this 
 section has been increased, so as to compel a strict compliance vvilii its 
 requirements.
 
 25 ASSESSMENT OF TAXES OX PERSONS AND PROPERTY. 
 
 lion of any of tlic lands charged to sucli resident or 
 non-resident, wliicli may not be correctly entorcd. And 
 llie commissioner shall make such use of the informa- 
 tion so obtained as he can properly make, consistently 
 rpnnityon wiili the otiicr provisions of this act. Any such resident 
 
 owner for fniliiro i • i ... in 
 
 to comply Willi or i\cTcn[ raihii" to comply with such rcqnisiiion, shall 
 
 UiisBPction. "^ " ' '' _ , '. . 
 
 Penoityoncom- forfeit fift}' dolkirs. Any Commissioner failing to com- 
 ply with this section shall forfeit one hundred dollars. 
 
 Hoio old and new huild'uigs assessed. 
 
 Omitted value of 31. Each Commissioner, beforc making out his land 
 Sew buildings to book, shall assess the value of any old building, omitted 
 
 be assessed, if of i r • i i • i 
 
 fTcntrrvHiue for ouc or morc years, and of any buildinir newly 
 
 than $100. •' . . 
 
 erected upon land on his book, together with interest on 
 intcresttobo the taxcs at the rate of six per centum per annum for 
 
 charged for , . , * i i i i • i i • 
 
 omitted years, the omittcd ycars. And where any such building not 
 theretofore assessed, whether old or new, is found to be 
 of the value of one hundred dollars or upwards (valu- 
 ing the same as nearly as may be at the same rate at 
 which other buildings in the same neighborhood were 
 valued by the assessors under the previous general as- 
 sessmeni), the value thereof shall be added to the value 
 at which the land was before charged. 
 
 Ncwbuiidings 3o_ ]vj(3 p,p^y building; shall be assessed until it be so 
 
 unfit for uso not '^ 
 
 tobeassessed. far finished as to be fit for use. But it shall then be 
 assessed whether entirely finished or not, at the same 
 value as if it were finished upon the plan on which it is 
 designed. 
 
 Repairs or addi. 33. Aiiv buildiuo; which may have been increased in 
 
 bons to buildings v o j 
 
 to be assessed, yahie to OHO liundrcd (JoUars or upwards, by repairs or 
 additions thereto, shall be assessed in the same manner 
 as a new building. 
 
 Asgessment on o4. When from natural decay, or other cause, any 
 
 buudings de- ... " 
 
 building which may have been assessed shall be either
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 23 
 
 wholly (leslroyed, or reduced in value below one bun-caycdorde- 
 
 dred dollars, llie connmissioncr shall deduct from the deducted. 
 
 charge asainst ihe owner the value at which such build- 
 
 ing may have been assessed- For any failure on the 
 
 part of ihe comnnissioner to comply with this or any of 
 
 the three next preceding sections, he shall forfeit fifty 
 
 dollars. 
 
 35. The commissioner, in assessing the value of manu- Machinery in 
 
 _ manufacturing 
 
 facturinG; or other mills, shall ascertain the value of all "rothermuis; 
 
 ^ how charged. 
 
 machinery and fixtures attached thereto, and include the 
 same in the amount of improvement charged to the 
 owner thereof. 
 
 Real estate cxctnjit from taxation. 
 £6. All real estate, used for divine worship, or as churches, buiy- 
 
 ing grounds, 
 
 public buryinff grounds; or belonging to anv county, schools, colleges 
 city or town, and used for public or charitable purposes, 1.'^'^°°^«=^s™p* 
 
 J *■ I i ' from taxation. 
 
 and not held or leased out for profit ; or belonging to 
 colleges, free schools and incorporated academies, and 
 used for college or school purposes; or to the Univer- 
 sity of Virginia; to the Virginia military instil iile; to 
 the insiiluiion for the education of the deaf and dumb 
 and the blind ; all the lunatic as3'lums; to orphan asy- 
 lums; exclusively to the commonwealth; and all such 
 estate used exclusively for the safe keeping of fire en- 
 gines, and for the meeting of fire companies, whether 
 owned by a fire company or by a city or town ; all ar- 
 mories, and the property of the Ladies Mount Vernon 
 association, shall be exempt from taxation : provided, 
 however, that nothing herein contained shall be construed 
 to exempt from taxation any lot or building partially or 
 wholly used as a residence, or for any private purpose.
 
 24 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 Toivn lots, how assessed. 
 How unocrupiod 37. Tlic commissioncr slmll place and retain on his 
 
 nnd unimproved ... .11 r- 11 • 1 1 . • :.,.. 
 
 louiniiKMityor book tlic nssesscd value of all improved ids in an}' city 
 
 town arc taxed. 1 -i i- 1 11 
 
 or town, and ilie value of any buil(iing Ihereon, as well 
 as of all uninnproved lots in any such city or town. 
 And the tax on the sanne shall be estimated according 
 to such assessed value, at the same rate which shall be 
 paid on lands in the country. 
 
 A collateral in- 88. Whcro any real estate of a decedent, of a greater 
 
 estaUNofgrcBter value than two hundred and fifty dollars, shall, by de- 
 value than $2')0, . 
 
 sbaii, in addition scent or dcvisc, i)as3 to any other person, or tor any 
 
 to the annual tax, ■• •' ' 
 
 be charged with Q^j^p^ uso than to or for the use of the decedent's father 
 
 a specific tux. 
 
 or Other relations, enumerated in the 9lh section of this 
 act, the commissioner shall, in addition to the annual 
 land tax imposed upon such real estate, charge thereon 
 a specific tax of two per centum on said estate. 
 
 Form of land booJc. 
 
 Formofiand 39. Tlic commissioncr shall make out his land book 
 
 book. 
 
 in such form as the auditor of public accounts may pre- 
 scribe, showing in one table the tracts of land, and in a 
 separate table the town lots. 
 
 Tracts of land to 40. In ilic table of tracts of land the commissioner 
 
 be entered sepa- 
 rately; what shall enter each tract separately, and shall set forth in 
 
 notes and other i "^ ' 
 
 p^Mirtheubte.^^ many separate columns as mayv be necessary, the 
 name of the person who by himself or his tenant has 
 the freehold in possession, his place of residence, the 
 nature of his estate, whether in fee or for life, the num- 
 ber of acres in the tract, the name of the tract, if it has 
 a name, and a description of it with reference to conti- 
 guous tracts, or to the watercourses, mountains or other 
 places on or near which it lies, the distance and bearing
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 25 
 
 from the court-house, the value of the land per acre, in- 
 cluding buildings, the value of the land and buildings, 
 the sum included in the value on account of buildings, 
 the amount of tax on the whole tract at the legal rate, 
 and from whom, when and how the owner derived the 
 land, where this is known, with a note and explanation 
 of any alteration made, showing why and upon what 
 authority it was made. 
 
 41. In the table of town lots he shall enter separately what is to be 
 
 Bhown in table 
 
 each lot, and shall set forth, in as many separate of town iota, 
 columns as may be necessary, the name of the person, 
 his residence and estate, as in the table of tracts of 
 land, charging lots leased for a term of years on ground 
 rent, including all improvements thereon, not to the 
 lessee, but to the tenant for life or fee simple owner 
 under whom the lessee holds. The commissioner shall 
 set forth in other columns, the number of each lot in the 
 town, with the name of the town, if not previously 
 placed in the caption or heading of the table ; a descrip- 
 tion, where the person does not own the whole lot, of 
 the part which he owns; the value of the buildings on 
 the lot; the value of the lot, including buildings; the 
 amount of tax at the legal rate; and like notice of the 
 source of the title, and explanation of alterations, as in 
 the table of tracts of land. 
 
 Personal property to he listed for taxation. 
 *42.' All property widiin this state, and the moneys Property to be 
 
 ,. ~ . ,. . , ■, listed for tnxa- 
 
 and credits of persons residing therein, whether such tion. 
 moneys and credits be in or out of the state, except 
 
 *It is known to be the case, that large capitalists have transreired their 
 money, and employ their personal properly out of this stafe, so as to 
 avoid taxation here. The old law, as it was interpreted, required the 
 taxes to be paid liere. This section requires it, in terms, and does not 
 leave its enforcement to interpretation. 
 
 4
 
 26 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 siicli as is herein after expressly exempted or other- 
 wise taxed, shall be entered on the list of taxable pro- 
 perly, and be subject to equal and uniform taxation. 
 Torm moneys The word " moueys" shall include not only gold, silver 
 
 incliidpa what. • i i n- i i i rni 
 
 credite, what, aiul coppcr coins, bul buUion and bank notes, ilie 
 word *' credits" shall be construed to mean all contracts 
 for the payment of money or other thing ; all claims and 
 demands owing or coming to any person, whether due 
 or not, and whether payable in money, tobacco, or 
 other thing; and where payable in any thing other than 
 money, its present probable value in money shall be 
 listed. 
 
 Personal property exempt from taxation. 
 
 Personal proper- *13. All pcrsonal properly described in this scction, 
 and to the extent herein limited, shall be exempt from 
 taxation, that is to say: 
 
 Houeehoidand Tlic houschold and kitchco furniture used in a li- 
 
 kitchpn furniture . 
 
 in boarding- ccnscd ordmarv, house of entertainment or private 
 
 houses. _ '' ' 
 
 boarding-house, and belonging to the keeper thereof, 
 the value whereof has been included in such license 
 tax. 
 
 Books and furni. All booUs, apparatus and furniture beloncring to col- 
 
 ture ol schools, ' ' _ o o 
 
 *=• leges, free schools and incorporated academies, and 
 
 used for college or school purposes ; to the University 
 of Virginia; to the Virginia military institute; to the 
 institution for the education of the deaf and dumb and 
 the blind ; and to the lunatic asylums. 
 
 * From the list of exemptions, "provisions and wool of the last year's 
 clip" are omitted, and now form subjects of taxation. Exemptions of 
 agricullural and mineral productions are also limited to those of this 
 state in the hands of the producer or miner. 
 
 Unless the household and kitchen furniture used in a licensed ordinary 
 have been included in the license tax, they are not exempt, and should be 
 taxed as oiher property.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 27 
 
 And all personal property belonging to orphan asy- orphan asylums, 
 lums, overseers of the poor, and exclusively to the 
 commonwealth. 
 
 All fire engines or other implements for the extin- Fire engines, 
 guishment of fires. 
 
 All books, family portraits and pictures, and the Family portraits, 
 wearing apparel of every person and family, except 
 watches and jewelry. 
 
 All agricultural productions of this state. Agricultural pro- 
 
 ' ductions. 
 
 All mineral productions of this state in the hands o f Mineral produc- 
 
 , .• tions. 
 
 the producer or miner. 
 
 All felled wood or timber. woodandtim- 
 
 ber. 
 
 All plantations of oysters and fisheries. oysters. 
 
 All fowls and animals of every description, except fowIs. 
 horses, mules, asses and jennets, cattle, sheep and 
 hogs. 
 
 All capital invested in any trade or business for the capital used in 
 
 . . licensed busineM 
 
 prosecution of which a license is required. 
 
 All farming implements actually used for farming Farmingimpie- 
 
 , ... ments. 
 
 purposes, except road wagons or wagons used princi- 
 pally for other than farming purposes. 
 
 All mechanics' tools used on any fiirm, or by any Mechanics' toou. 
 person actualK^ engaged in any trade, occupation or 
 profession, and the products of any mecijanic's labor, 
 made in this state, and kept by him for sale.
 
 28 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 I'ropcrfy uBod in *44. All propcTly wliich is tho subject of any busi- 
 
 Uconaed busincBS r-i ■ r-i-ii- • ■■ 
 
 ness, for the prosecution ot which a ncense is required ; 
 all open nccounls dtie or owing lo the person prosecu- 
 ting such trade or business, and created in llic course of 
 such trade or business; all moneys on band on the first 
 day of February, received in the course of such trade 
 or business; and so much of the solvent bonds, securi- 
 ties and liquidated claims owing to such person from 
 others, after deducting therefrom the amount owing 
 from such person to others, as such person shall, on 
 oath, aver constitutes a part of the actual active means 
 used and employed by hirn in carrying on such trade 
 or business, shall together constitute the capital of such 
 
 whnt bonds and person, and shall be exempt from taxation. But no- 
 credits not ex- 
 «""?'• thing in this section shall exempt" from taxation any 
 
 bond or security for any debt or liability contracted or 
 
 created in any such trade or business previous to tlie 
 
 first day of February of the year preceding that of the 
 
 assessment, whether a new bond or security has been 
 
 taken for such debt or liability or not. 
 
 other property 45. All Other property, moneys, bonds, securities and 
 
 not exempt. . " 
 
 liquidated claims of such persons, not otherwise exempt, 
 shall be listed for taxation. 
 
 Who to list poiicrty. 
 w^toiifltpro. 4G. Each person of full age and sound mind, not a 
 
 perty. ' <-' 
 
 married wodian, shall list the personal property, moneys, 
 Person in pos- coutracts and credits in his possession or under his con- 
 
 ■essioo. •• 
 
 Irol or care, subject to taxation, and the subjects and 
 
 persons on account of which he is chargeable with taxes 
 
 Byguardian. or couuiy Icvics. The property of a minor shall be 
 
 * By the latter clause in this section, it will appear that a limitation has 
 been [ilaceJ on the exemptions of property growing out of, Init not used 
 in a licensed business. The seciion defines what consiitnies the actual 
 aclive means employed by a iDerchant in carrying on his business.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 29 
 
 listed by his guardian ; if he has no other guardian, by 
 his father, if living; if not, by his mother, if living; if 
 neither be living, by the person having charge of the 
 property : of a wife, by her husband, if of sound nr)ind ; By husband. 
 if not, by herself: of a deceased person, idiot or lun a- committee or 
 
 personal repre- 
 
 tic, by the personal representative or comnniltee : of a eentaiive. 
 person for whom property is held in trust, by the trus- 
 tee : of a corporation whose assets are in the hands ofByagents. 
 agents, receivers or factors, b}"- such agent, receiver or 
 factor: of every company, firm, body politic or cor- By principal ac- 
 
 counting officer. 
 
 porate, by the principal accounting officer, partner or 
 agent thereof: all money's, bonds or other evidences of 
 debt under the control of any receiver or commissioner, 
 by such receiver or commissioner: and all moneys de- Money deposited 
 
 •' _ ^ to credit ot a suit 
 
 posited in any bank to the credit of any suit, by the by^'bej'erkof 
 clerk of the court in which such suit is. Personal pro- Personal proper 
 
 . . , . , ty not in county 
 
 perly not situated in the county, city or town in which or town of the 
 
 * •* . . owner, listed by 
 
 the owner or the person required by this act to list the i^i^ agent. 
 
 same for taxation resides, shall be listed by the agent 
 
 of such owner or other person in the county, city or 
 
 town where such property is, unless such owner or 
 
 other person shall cause it to be otherwise listed in 
 
 such last mentioned county, city or town. All bonds, claims listed 
 
 • 1 ^11 11' I 111 where debtor 
 
 evidences ot debt and claims, wherever the debtor may resides, 
 reside, and all moneys, shall be listed by the owner 
 thereof, or by the person required by this act to list the 
 same for taxation, or by the agent of such owner or 
 other person having the control and custody of such 
 bonds, evidences of debt, claims, contracts and moneys. 
 
 Persons and slaves ascertained for taxes and levies, 
 *47. The number of white male inhabitants, free Number of white 
 
 *Thig section carries out the spirit of the constitution, which proliibits 
 the exemption of a slave on account of bodily infirnuly. It also carries 
 out another just provision, that every person shall pay (axes at some 
 place.
 
 80 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 pcrion«, frrenc nrgrocs fiiid sldvos Tcslding in any district on the first 
 toTo n"»"rr'tnincd day of Fcbruary in each year, shall be ascertained and 
 
 •nd claaiifiod. • ,• i r 1 1 
 
 classihed as follows : 
 
 White maloa. 
 
 Each commissioner of the revenue shall ascertain the 
 nunnber of while male inhabitants in his district, who 
 have attained the age of twenty-one years, and who 
 are not exempt from taxation on account of bodily in- 
 firmities. 
 
 The number of free male persons above the age of 
 sixteen years. 
 
 FreencgrocB. The number of male free negroes above the age of 
 
 iwenly-onc years who are not execnpt from taxation on 
 account of bodily infirmities. 
 
 sisTes. The number of slaves who have attained the age of 
 
 twelve years, and the number of slaves who have at- 
 
 To include per- taincd the age of sixteen years. And herein shall be 
 
 eons and proper- . i , , n , i p 
 
 tyremovcdirom included all pcrsoos and property removed trom one 
 
 one county to . i r- r t-i i 
 
 another alter the county or citv to anoihcr, bctwcen the first of February 
 
 Ist of February. . . 
 
 and the time the commissioner's books are certified by 
 the clerk ; but persons assessed, and who have paid 
 their taxes in any count}'^, may be exonerated in any 
 other for that year. 
 
 Personal property, moneys arid credits. 
 commisf ioner to * 45. He shall asccrlain all the personal property in 
 
 * Bonds for the hire of slaves have been claimed by the holders to be 
 and are denominated "contracts" as contradistinguished from bonds 
 " moneys" and " credits." and thereby taxation has been evaded. Slaves 
 are sometimes hired in January, and no bond taken until after the first of 
 February, and by such means the bond escapes taxation. This section has 
 been amended so as to embrace, as subjects of taxation, all such cases. 
 That the legislature intended such bonds to be taxed, was proved by a 
 motion in the house of delegates at the last session to exempt such bonds, 
 which motion was defeated.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 31 
 
 his district on the said first day of February in each ascertain an per. 
 
 . 1 1 1 1 r Bonal property in 
 
 year, not exempt Irom taxation, and the value inereot ; his district on ist 
 
 •J ^ r ' February. 
 
 and all moneys, contracts for money or other thing, and AUmoneyaor 
 
 11 1- 11- r t II- credits in or out 
 
 all credits, vvhellier in or out ot the state, belonoino; loofthcBtate 
 
 " " owned in bis 
 
 each person residing in his district, and the value ofdistrict. 
 such credits. And herein shall be included all moneys, 
 credits, capital or other thing loaned, used or employed 
 in business out of the state, by himself, his agent or other 
 person for him. 
 
 Interest or prq/ics on public bonds. 
 *49. He shall ascertain from each person residing in To ascertoin the 
 
 , . , . . , r ' n 1-11 interest or profit 
 
 his district the amount ot interest or profit which has on public bonds 
 
 of this or any 
 
 been received by such person, or been converted intoo'^"«'ate. 
 principal so as lo become an interest-bearing subject, or 
 otherwise appropriated, within ihe year next preceding 
 the first /lay of February, arising from bonds or certifi- 
 cates of debt of this or any other state or country, or 
 of any public corporation created by this or another 
 state. 
 
 Bonds, securities and liquidated claims. 
 t50. He shall ascertain from each person residing ah other bondn. 
 
 ,.,.., rill 11 1 Eecuritics and li- 
 
 in riis district the amount or ail solvent bonds and secu-quidatcd claims, 
 rities, oiher than those mentioned in the preceding sec- 
 tion, and of all solvent, liquidated and certain demands 
 and claims, however evidenced, owing and coming to 
 such person, whether due or not, on the first day of 
 
 * By this section the "interest or profit" received, arising from state 
 bonds, or bonds of a corporation in or out of this state, are to be 
 taxed. The bonds themselves, as such, are not taxable, and no offset 
 of the holder's debts can be allowed against ihem. Such offset is re- 
 served for private credits, under the 50ih section. 
 
 tThe unsettled book accounts heretofore exempt from taxes, are con- 
 fined in (his section to those which have accrued in a licensed business 
 withia the year next preceding.
 
 32 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 Deducting am't February, dedocling from the aggregate amount thereof 
 hoMoX'"^''^"'^ amount of all sucli bonds, securities, claims and de- 
 principoi e tor. ^^^^^j^ owiog to olliers from such person, as principal 
 unsctttedbook dcblor, TUid not ns guarantor, endorser or surety; but 
 Scd.VrhVy' in neither case shall unsettled book accounts which have 
 
 hnve accrued in , . ,. , , . -.t • ,1. „.,( „^« 
 
 a liceneed bu8i- accrucd lu 3 hccnscd busmcss witnm the year next pre- 
 u^w value of ceding be included. The aggregate of principal and 
 
 bond eeUmatcd. . ,,, • i •^rL.l„1„:~. 
 
 interest shall conslilute the amount ot a bond or claim 
 due and payable. The present value, afier deducting 
 the legal interest, shall constitute the amount of a bond 
 or claim not yet due and payable, and which bears no 
 interest. 
 
 Incomes. 
 
 incomee to be * 51. He shall ascertain from each person residing in 
 his district the value of his income during the year next 
 preceding the first day of February, where such income 
 exceeds two hundred and fifiy dollars, in consideration 
 of the discharge of any office or employment in the 
 service of this state, or of any of the United Slates, or 
 in consideration of the discharge of an}' office or em- 
 ployment in the service of any corporation created by 
 this or any other state, or in the service of any com- 
 
 whc exempt, pan}', firm or person, except where the service is that of 
 a minister of the gospel or a professor in a theological 
 seminary. 
 
 Toll bridges or ferries. 
 
 Ton bridges and 52. He shnll ascertain the yearly value of all toll 
 bridges and ferries in his district, except such as are ex- 
 
 * The income arising from a licensed business is to be included in the 
 license, and is not to be entered on the commissioner's books. Tiie 
 words " other than that of an ofBcer receiving a salary out of the trea- 
 sury," were stricken out, so as to conform ihe assessments to the tax bill, 
 which imposes a la.\ on ail income above $250; and the only exemption 
 is the income of a minister of the gospel. 
 
 ferries.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 33 
 
 empt from taxation. He shall be governed by the oc- Howvaiued. 
 tual rem received where such toll bridges and ferries 
 are rented or leased out ; otherwise, he shall make a 
 just estimate of value. 
 
 Incorporated joint siocic companies. 
 53. He shall ascertain from the proper officers of all incorporated 
 
 . ... joint stock com. 
 
 incorporated jomt stock companies in his district, except pawes. 
 
 banks of circulation and companies incorporated for 
 
 purposes of internal improvement, the actual value of 
 
 their capital, not including that invested in real estate or what excepted. 
 
 slaves, used, employed or invested in the business for 
 
 which such compauies were respectively incorporated. 
 
 Their real estate and slaves shall be listed and assessed 
 
 as in other cases. 
 
 Insurance companies and savings institutions. 
 *54. He shall ascertain the capital, not invested in insurance com- 
 
 , , (• 1 1 • • 1 panies and sa- 
 
 real estate or slaves, ot all insurance companies and ^^ings institutions 
 
 not declaring 
 
 savings institutions other than those which have within dividends, 
 the year preceding the first day of February declared Declaring divi- 
 dividends or profits. He shall ascertain also all such 
 companies and institutions which have declared such 
 dividends or profits, and shall list for taxation the 
 amount of such dividends declared within one year pre- 
 ceding the first day of February in each year. The 
 real estate and slaves of such companies and institutions 
 shall be assessed and listed as in other cases. And the Lists to be put at 
 lists required by this section shall be put at the end ofmissioner'spw- 
 
 1 • • , 11 f 1 perty book. 
 
 the commissioner s property book, separate from other 
 lists. 
 
 * Lists of savings iustitiitions and insurunce companies are to be made 
 at the end of the comiiii«siouers' property books separate from other 
 lists. 
 
 5
 
 3# ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 Capital where no license is required. 
 
 cnpitni in nny 5-5. Hc shall asceitnin from all persons residing in 
 which no liconcn his dislricl tlic Capital invested, used or employed by 
 
 is required, to be . . .... 
 
 lUtod. ihcm in any manulacluring or mining business, or in 
 
 any trade or business, except agriculture, for which no 
 license is required, not including therein the assessed 
 value of their real estate and the value of their slaves, 
 which shall be listed and assessed as in other cases; but 
 in neidier of the cases mentioned in this section, and the 
 next preceding two sections, shall the personal property, 
 except slaves, credits and moneys used, acquired or 
 held in such trade or business, be otherwise assessed or 
 listed than as such capital. 
 
 Receivers, commissioners and clerics of courts. 
 neceivers, com- *56. Hc shall ascertain from each person in his dis- 
 
 missioncrs and . i i i r> 
 
 clerks of courts, trict, who acts uudcr the order ot any court, as receiver 
 
 When and how 
 
 to list property, or commissioncr, the amount of all moneys and bonds, 
 or other evidences of debt under his control, the right 
 to which ma}' be undecided, and the style of the suit to 
 which such fund belongs ; and from the clerk of each 
 court, the amount deposited, by order of such court, in 
 any bank or savings institution, to the credit of any suit 
 in such court, and the style of such suit. 
 
 jPees of ojice. 
 Feesof office, 57. He shall ascertain from every person residing in 
 
 whether paid or . . . -^ f ° 
 
 his district the amount of all fees derived by him from 
 
 * This section has been amended so as to release a receiver, &c. from 
 listing moneys and bonds, " the right to which has been decided." Those 
 undecided are to be listed by such receiver, and those decided are to be 
 listed by (he owner thereof.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 36 
 
 anv office, calling or profession for which no license is unpaid, if 8oi- 
 
 •^ ^ ,. , vent, to be listed. 
 
 required; but ihe amount of such fees (it not paui) 
 shall, if solvent, be listed as part of the certain and 
 liquidated clainrjs of such person. 
 
 Interned improvement companies. 
 *58. Every rail road company or canal company Rail road and 
 
 •^ I ~' ' canal companies 
 
 shall hereafter report quarterly, on the fifteenth day of^[°rr^to\'h^e"audi- 
 March, June, September and December in each year, t°^i^^^j°d what to 
 to the auditor of public accounts, the number of pas- 
 sengers transported, and the aggregate number of miles 
 traveled by them within the commonwealth, and the 
 gross amount received by such company for the trans- 
 portation of freight over such road or canal, or any part 
 thereof, during the quarter of the year next preceding 
 the first day of the month in which such report is made. 
 Such company, whose road or canal is only in part when rail road 
 
 I -> •' _ '^ or canal is only 
 
 within the commonwealth, shall report as aforesaid such partiyinthe 
 
 ' X state, how and 
 
 portion only of such amount received for the iransporta-'^^^"°''^P°'"*- 
 lion of freight, as the part of the said road or canal, 
 which is within this commonwealth, bears to the whole 
 of such road or canal, 
 
 59. Such statement shall be verified by the oaths of How report 
 
 verified. 
 
 the president and the superintendent of transportation 
 
 or other proper officer. Every company failins; to make Penalty for laii. 
 
 ^ ^ ^ I J o urg to report. 
 
 such report shall be fined five hundred dollars. At the miu tax and per 
 
 '■ centage on re- 
 
 time of making such report the company shall pay intoceiptstobepaid, 
 
 o r r J I J and when. 
 
 the treasury, for every passenger transported, a tax at 
 the rate of one mill for every mile of transportation of 
 each of such passengers, and a tax of one-half of one 
 
 * The words " not exempted by its charter from taxation," were striclien 
 out of the former law, of which this is an amendment, so as to enforce a 
 tax on all companies. The reports are to be quarterly instead of semi- 
 annually as heretofore, and the tax includes the former " mill tax," and 
 adds one-half of one per cent, on the gross earnings for tlie transporta- 
 tion of freight.
 
 36 ASSESSMENT OF TAXES ON PERSON'S AND PROPERTY. 
 
 per cciiliim of such gio>s amount received for the trans- 
 porlatidii of freights. Every sucli company paying such 
 taxes sliall not be assessed with any lax on its lands, 
 buildings, cars, boats, or other property which they are 
 procccdincs to authorized by law to hold or have. But if any such 
 
 bo had in the 
 
 evcntof the fail- company fail lo pay such taxes at either or the terms 
 
 uro of a com- I J i -J 
 
 panytopaysuchgpp^.j^gj] therefor, then its lands, buildings, cars, boats 
 and other properly shall be immediately assessed under 
 the directions of the auditor of public accounts, by any 
 person appointed by him for the purpose, al its full 
 value, and a tax shall at once be levied thereon as on 
 real estate and other property, to be collected by any 
 sheriff" whom the auditor may direct, and such sheriff 
 shall distrain and sell any personal properly of such 
 company, and pay such taxes into the treasury within 
 three months from the time when such assessment is 
 furnished to him. 
 
 Where slaves and other property listed. 
 Internal im- *C0. The Commissioner of the district, within which 
 
 provement com- . . , ^ , „ , . ..... 
 
 paniea; whoto the principal orace or place ot business witliin this com- 
 
 liet. I" I t 
 
 monwealth of any company incorporated for a work of 
 
 internal improvement may be, shall ascertain, and slate 
 
 whatproperty in Separate columns, the number of slaves who have 
 
 to be listed. ' 
 
 Slaves owned or attained the a2;e of iwelve years, owned or hired by 
 
 hired. ° 1 r n i 
 
 such company, and the aggregate value of all personal 
 
 property belonging lo such company, wherever such 
 
 Money, bonds, slavcs or propcriv may be; the amount of moneys on 
 
 * See ell. 104 of Acts of 1S57-8. "The land which a rail road may ac- 
 quire for buildings, or for an abutment along its line generally, shall not 
 exceed three acres in any one parcel; and the land which it may acquire 
 for buildings or other purposes of the company, at the principal termini 
 of its work, or at any place or places within five miles of such termini, 
 ehali not exceed fifteen acres in any one parcel ; but in case of a rail road 
 company, an amount of land not exceeding forty acres in any one parcel, 
 may be acquired for its main depots, machine shops, and other necessary 
 purposes connected with the business of the company."
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 37 
 
 hand, and the aggregate amount of all solvent bonds, 
 securitif's and liquidated claims owing to such company, 
 after deducting therefrom the amount due from such 
 company to others, according to the provisions of the 
 50th section of this act. The real estate of such com- Real estate. 
 pany, with the improvements thereon, shall be assessed 
 as in other cases; but the real estate, cars, engines and what exempted, 
 other property appertaining and essential to the use of 
 its franchise, belonging to a company whose property 
 is exempt by its charier from taxation, shall not be listed 
 and assessed. Nor shall the lands, buildings or equip- 
 ments of a rail road or canal which it may lawfully ac- 
 quire, and which pays a tax on the passengers and 
 freight transported over such road, be assessed under 
 the provisions of this section ; but any excess of lands, Excess of land 
 
 above the quan- 
 
 \above the quantity authorized to be held by law, by t'ty authorized 
 
 ^ •/ •' "^ by law not ex- 
 
 such last mentioned company, shall be assessed as other ^™p^ 
 property. 
 
 When commissioners beorin their duties. 
 
 o 
 
 61. Each commissioner shall begin, annuall}', on the MOien commis. 
 
 f 1 r T~i 1 1 1 • I sioners to begin 
 
 first day of Februar}', and proceed, without dehiy, lo their duties, 
 ascertain all the persons and property, on that da}', in 
 his district subject to taxes and county levies, and 
 otherwise to discharge the duties prescribed by this 
 act. 
 
 Hoiv lists of taxable subjects and levies 'procured. 
 
 62. The commissioner shall call upon every person iiow lists and 
 
 . , . ,. . • I , I • • • "^ 1- leYies procured. 
 
 in his district, required by this act to give in a list ot 
 properly, moneys, credits, or other subjects of taxation, 
 and the value thereof, or of the persons in respect to 
 which he is chargeable with county levies, for a list 
 thereof; and may apply to any officer or agent of a 
 company, or to any person interested therein ; and 
 
 447495
 
 38 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 shall adin'miaier an oath lo any person to make true 
 answers lo such questions as he may ask him in rela- 
 tion to an} matter about which the commissioner is 
 ronaityforfi.il- auiliorized to enquire. A commissioner failing lo make 
 
 lire to cnll on ... , • i i i • 
 
 ni.y person or mjy e;ill or aciminisler ihe oalh required by tins section, 
 
 administer the ■' 
 
 °'«"'- shall forfeit fifty dollars. 
 
 The value of j^^'operdj to be assessed. 
 
 Value of proper. G3. Tlic Commissioner shall also ascertain and as- 
 sess ihe value of all property other than slaves, ascer- 
 incaeeofcon. taiucd aiid listed as aforesaid; and if in any case a 
 decided.' person shall consider himself aggrieved by the valua- 
 
 tion of the commissioner, such person and the commis- 
 sioner respectively shall choose two discreet voters, to 
 whom shall be referred the matter of controversy ; and 
 their tiecision, or that of an umpire chosen by them, 
 shall be final. Each list, with ihe valuations of pro- 
 perty annexed, shall be read over by the commissioner 
 to the person from whom it is obtained, or on whose 
 information it is made out, and shall be corrected in 
 such respects as may be necessary. 
 
 Lists to have reference lo the first of February. 
 Lisu to have re. G4. The commissiouer shall endeavor, by asking 
 
 ference to let of . , , . . , . 
 
 Februarypre- pioper qucstious and obtaining answers thereto, to nave 
 in such lists a correct and full statement of the persons 
 and of personal properly, and the value thereof, in his 
 district subject to taxation or county levy, which were 
 in the possession or care of each person in such district 
 on the first day of February, and of all the other sub- 
 jects before mentioned, on account of which any person 
 
 Answers to be or cotTipanv in his district was then chargeable. The 
 
 on oath. i J o 
 
 answers to the commissioner's questions shall always be 
 Penalty for fail- ou oath. A commissioncr failing to at! minister such 
 
 ure to administer 
 
 ""•'• oath, unless the person refuse to take it, shall forfeit fifty 
 
 dollars.
 
 ASSESSMENT OF TAXES OS PERSONS AND PROPERTY. 39 
 
 When forms may be furnished to tax jiaycrs. 
 65. If any person shall desire it, the commissioner when forms to 
 
 1 11 r • 1 1 r • 1 1 I • - belurnifihed. 
 
 shall furnish or cause to be turnished him proper rorms 
 of such lists and valuations, and such persons shall, 
 within ten da3's thereafter, make out and deliver to the ■\vhen made out. 
 commissioner, or deposit with the clerk or the count}' or turned- 
 corporation court, statements of all properly, moneys, 
 contracts and credits which such person is required by 
 this act to list, and of all subjects and persons on ac- 
 count of which he is chargeable with taxes or county 
 levies. He shall annex, in the form prescribed by the 
 commissioner, valuations of the property listed, except 
 slaves; and shall take and subscribe an oath, to be ap- 
 pended to such statement, to the following effect, viz : 
 
 "I do solemnly swear (or affirm) that to the best ofrormof oathto 
 
 111 1 I 1- r 1 1 • be taken by the 
 
 my knowledge and belief, the annexed statements contain taxpayer. 
 accurate, full and complete lists of all f)ropert3', moneys 
 and credits, whether the same are in or out of the state, 
 which I am required to list, and of all subjects and per- 
 sons on account of which I am chargeable wiili taxes 
 or coifnt)' levies, and that in my opinion -the valuations 
 of property listed are not below the fair cash value 
 thereof. So help me God." 
 
 Which oath may be administered b}' the commissioner By whom admin- 
 or any other officer authorized by law to administer an 
 oalh : and if any person be absent from his residence if any person 
 
 1 • I " • • 11/11 absent from 
 
 at the time the commissioner calls (and there be no rjer- home, how ust 
 
 ' obtained. 
 
 son on the premises authorized to act for such person), 
 the commissioner shall leave or cause to be left for such 
 person at his residence, with some white member of his with whom 
 
 c --I 1 r • -^ I , notice left 
 
 tamil}'^ over the age of sixteen years; or if there be no 
 such white person on the premises, shall otherwise cause 
 to be delivered lo such person proper forms, to enable
 
 40 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 him to make out llie stalernenls aforesaid, with the form 
 Within wiiBt of ilie oalli aforesaid appended thereto; and it shall be 
 
 tiinn nnd how r. ■ • i • i i r » 
 
 list to bo ninde ihc dulv of such personwiihin ten days inereaUcr, to 
 out. -^ ' . . , . 
 
 make out and deliver to the commissioner, or deposit 
 
 with the clerk as aforesaid, such lists, with the valua- 
 tions of property annexed, verified by affidavit, as are 
 When released herein before required; but any such person, desiring 
 tonmkovaiua the forms to bfi furnished to him as aforesaid, may be 
 
 tlon. . . 
 
 released from the obligation of valuing the property 
 listed as aforesaid, by exhibiting the same to the com- 
 missioner, who shall thereupon assess the value thereof; 
 and any such person who is absent when the commis- 
 sioner calls at his residence, may decline to include a 
 valuation of his properly in the statements required to 
 be delivered or deposited as aforesaid ; antl in such 
 case, the commissioner shall ascertain the value of 
 whcncoramis- such property; and if the commissioner is not satisfied 
 
 Bioner not satis- . , ■ i • r^ i i i i 
 
 fied with vRiua- With ihc valuaiion oi the properly made by any such 
 
 tion, how made. i r • 
 
 person, he may adopt what he deems a fair and proper 
 valuation thereof; and in case such person shall con- 
 sider himself aggrieved by such valuation, the contro- 
 vers}'- shall be decided in the manner prescribed in the 
 63d section of this act. 
 
 Household and kitchen furniture, how listed. 
 Furniture listed 06. This act shall uot be construcd to require an}' 
 
 in the aggregate. ,, . , , . . , i • ,' 
 
 person to luri;isn, or the commissioner to lake, a list ot 
 the articles of such person's household and kitchen fur- 
 niture, other than those specified by this act, but only 
 the aggregate value thereof. 
 
 If not furnished, the commissioner to obtain lists. 
 ifiists not fur. 67. If any person shall fail to furnish a list of the 
 
 nished, how in- _ . , . . , , , . 
 
 lonnationob- subieicls ot taxatiouand county levies required by this 
 
 toined. -^ . , . . 
 
 act, and a valuation of the property listed, the commis-
 
 ASSESSMENT OF TAXES OX PERSONS AND PROPERTY. 4L 
 
 sioner shall proceed to list the same, and assess the 
 value thereof, on the best information he can obtain ; 
 and to that end may examine any person on oath, and 
 whether such person fail to furnish such list or not, the 
 commissioner may call for any proper information in 
 the possession of any officer of this state, who shall 
 furnish the same to him. 
 
 Penalties for failing to comiilij with this act. 
 
 *68. If any person, after being furnished wiih the Penalty for fail- 
 proper forms as aforesaid, shall fail, within the timeiisu. 
 mentioned in this act, to deliver or deposit the lists in 
 the manner prescribed by this act, he shall forfeit ten 
 dollars. If any person shall refuse to exhibit to the For refusing to 
 
 " . _ _ exhibit property 
 
 commissioner any property listed, or required by this to commissioner 
 
 ^ , f ' "^ for valuation. 
 
 act to be listed, by him, in order that a fair valuation <• 
 thereof may be assessed, he shall pay a fine of not less 
 than twenty nor more than one hundred dollars. Any 
 person failing to comply with this section shall be noted 
 at the end of the commissioner's properi}^ book, or be 
 otherwise specially reported by the commissioner to the 
 auditor of public accounts. 
 
 Statements of jjersons and pj'operty. 
 69. From the lists procured as aforesajd, the com- statement to be 
 
 . . ^ , , . . , , , , made out in 
 
 missioner tor each district shall make accurate state- fo™ furnished 
 
 , . by auditor. 
 
 ments in the form to be prescribed by the auditor of 
 public accounts, which shall truly and distinctly set 
 forth : 
 
 * Any person who shall "fail" to deposit with tlie clerk the lists re- 
 quired, forfeits $10. If he fail to exiiibit the property so that a fair 
 valuation can be made, he forfeits not less than $20 nor more than 
 $100. For a faikire in either case, he is to be reported to tlie auditor of 
 public accounts, either by a note at the end of the commissioner's pro- 
 perly book, or specially. 
 
 6
 
 CESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 The numlirr of white male inhabilants who have at- 
 tained the ago of iwcnty-ono years, except those ex- 
 empted from taxation on account of bodily infirmity. 
 
 ivrsons to be ns- The niimberoffree male persons above the age of 
 
 Bosficd for county . 
 
 i<:vic8. Sixteen years. 
 
 Free neffrors. Thc niimbcr of male free negroes above the age of 
 
 xemption. tvventy-one years, except those exempted from taxation 
 on account of bothly infirmity. 
 
 siavps Buhjoct to Tlie number of slaves who have attained the age of 
 
 etate tax. , 
 
 twelve years. 
 
 Slaves subject to The numbcr of slavcs who have attained the age of 
 
 county levies. 
 
 Sixteen years. 
 
 Horses, mules The number of horses, mules, asses and jennets, and 
 
 and asses. i i i r> 
 
 the value thereof. 
 
 Cattle. 
 Sheep. 
 Hogs. 
 
 Household fur- 
 niture. 
 
 *The number of cattle, and the value thereof. 
 
 The number of sheep, and the value thereof. 
 
 The number of hogs, and the value thereof. 
 
 The aggregate value of all household and kitchen 
 furniture. 
 
 Carriages, &c. The number 'of pleasure carriages, stage coaches, 
 jersey wagons, carryalls, gigs, buggies, and vehicles of 
 
 Exemption. like kind, and the value thereof, not including those 
 manufactured in this state for sale. 
 
 Watches. The number of watches, and the value thereof. 
 
 * By this section it is also required that the commissioner shall state in 
 his book, in separate columns, "the number of cattle and the value 
 thereof," and a like column for sheep and hogs.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY 43 
 
 The number of clocks, and the value thereof, vvhelher ciocks. 
 in use or not. 
 
 The number of piano fortes and harps, and the value Pianos and harps 
 thereof. 
 
 *A11 gold and silver plate, plated ware and jewelry. Jewelry. 
 and the value thereof, not including any watches, clocks, 
 piano fortes, harps, gold or silver plate, plated ware or 
 jewelry kept in any shop or manufactory for sale, and 
 is tlie subject of a license tax. 
 
 The aggregate amount of all moneys, solvent bonds. Money and 
 
 , , , . " . . IT- bonds. 
 
 contracts lor money or other Ihmg, securities and liqui- 
 dated claims. 
 
 The amount of interest or profit from public bonds PubUc bonds; 
 
 interest thereon 
 
 or certificates of debt of this or any other state, or com- taxed, 
 panics incorporated by this or any other stale. 
 
 The amount of incomes other than that derived from income. 
 the practice of a physician, surgeon, dentist or attorney 
 at law, included in their license. 
 
 The yearly rent or value of toll bridges and ferries. toU bridges. 
 
 The capital of all incorporated joint slock com pa- joint stock com- 
 panies. 
 nies (other than banks of circulation and internal im- 
 provement companies), and of all insurance companies 
 and savinsfs insiilulions which declare no dividends of 
 
 O 
 
 profits. 
 
 surance com- 
 
 The amount of dividends declared by such insurance Dividends of in- 
 
 ... , , I T • surance 
 
 companies and savings institutions that declare divi-panies. 
 dends. 
 
 * As " plated ware" has been held not to be "silver plate," and under 
 such interpretation the tax avoided, botii have been introduced in this 
 section as taxable subjects.
 
 44 
 
 Mnmifnctiirlng 
 compunicH. 
 
 ASSESSMENT OF TAXES OX PERSONS AMD PROPERTY. 
 
 The cnpilnl invested or used in any mfiniifacturing or 
 niiiiinp; Inisiness, or invested or employed in any trade 
 or business for which no license is required. 
 
 FecB of office. 
 
 The annount of all fees of office. 
 
 Monpy under Thc annount of moneys, bonds, contracts or other 
 
 control ol' court. i r 
 
 evidences of debt under the control of any court, re- 
 ceiver or commissioner. 
 
 rersonaipro- The acro-reGfatc value of the personal property and the 
 
 perty, viiluo ^o o i i i ./ 
 
 thereof. amount of moneys, bonds and claims of internal im- 
 
 Exemption. provement companies, other than the equipments of a 
 
 rail road company, which pays a tax on the passengers 
 
 transported over the same. 
 
 AU personal pro- All Other articles of personal property not described 
 
 perty to be put . ..... 
 
 in one column, in the enumerations contained in this section, nor ex- 
 empted by this act, shall be set forth in a separate and 
 distinct column, together with the value thereof. 
 
 Omitled lists to he j)laced on the next yearns hooTcs. 
 
 Omitted lists, 
 how charged. 
 
 *70, If a commissioner shall discover in making up 
 his land or property books, that any taxes or levies have 
 been omitted for any former year, he shall charge therein 
 such omitted taxes or levies, with lawful interest thereon.* 
 
 Personal property hooJc to he made. 
 Personal proper- 71. Each Commissioner shall make a book conlaiii- 
 
 ty book ; how 
 
 made. \^g ij^g uamcs of the owners of property, and other 
 
 persons taxed or subject to levies, alphabetically ar- 
 ranged, and giving information in such form as the audi- 
 
 * The section of which this \s an amendment, only authorized the 
 omitted tixes on personal property and levies to be charged with in- 
 terest. This amendment includes lands.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 45 
 
 tor of public accounts may prescribe, as to all persons 
 and subjects on which taxes may be assessed. Oppo-Puwic tax ex- 
 site the name of each person shall be extended the 
 whole amount of public tax due from him. 
 
 Rules both as to land hook and hooTc of 'personal property. 
 
 *72. He shall add up the columns of figures on each How columns of 
 
 figures are to be 
 
 page, so as to show at the bottom of each the total as;- added up. Total 
 
 ' ^ ^ amount of taxes 
 
 greaate of each column, and number of persons and 5°'^^."''^!*^^^°* 
 
 DO ' r taxation to be 
 
 articles subject to taxation, with the amount of the pub-boo'kf'^^^^'"^"' 
 lie tax due on every thing contained in such page ; and 
 at the end of each book he shall enter the sums from the 
 bottoms of the respective pages, by reference thereto, 
 so as to present at one view the various species and 
 total number of the subjects of taxation within his dis- 
 trict, and the total amount of the revenue arising there- 
 from. 
 
 73, The land of any decedent shall be charged to his Decedent's land 
 
 . , . , 11-1*°^® charged to 
 
 estate, until it can be properly charged to the heir, de- ws estate, until u 
 
 ' ' -^ '-' can be charged 
 
 visee or orrantce. And the personal properly of die '°^"';°'''*^^'- 
 
 O I r 1 J see. Assets ha- 
 
 decedent shall be likewise charged to his estate until the ^'^^°'''^*^®^- 
 same be disposed of. While either continues charged 
 to the estate, the personal property shall be liable for the 
 tax on all so charged, and subject to distress or other 
 lawful process for the recovery of the same. Any assets 
 in the hands of the personal representative of the dece- 
 dent shall be likewise liable therefor. 
 
 74. The commissioner shall make a particular report commissioner's 
 
 , , r ^ • • r 11 """^ Property to 
 
 on oath to the court or his county or corporation, oi all be reported by 
 
 , , him to court; 
 
 his own property subiect to taxes or levies, showing; the charged on book 
 
 i- i ■J J ' ^ as other pro. 
 
 whole amount chargeable to him therefor. On his book p^''^- 
 
 * Unless tlie columns are added up as required by this section tlie clerk 
 is not authorized to examine the books. See sections 83 and 84 of this 
 act.
 
 40 
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 liis piopcrly shall be entered and taxes and levies 
 charged to him in like manner as to any other person. 
 
 ronaityfor fail- For faihiig lo perform any duly required by this section, 
 
 with Ibid aecUun. he shall (orfcit ouB huiidred dollars. 
 
 Books for former years ; how made. 
 Where no com- 75. In any case in which, in consequence of there 
 
 miseioner of a , . .././. f 
 
 fonnnryear, being uo commissioner tor a tormer year, or from any 
 
 commissiontT , r \ ^ ^ 
 
 ehaii make out oihcr causc, HO DooK was made out or ihe land tax, or 
 
 books (or eucli 
 
 year. Rato of Qp {\^q (q^ OH oersonal property, or of those subject to 
 
 tuxutiou lor such • i i ^ j 
 
 year. ]gyy [,^ j^,^y (Jistrict for that year, the commissioner of 
 
 such district shall proceed to make out books for such 
 year, according to the rate of tax or levy which then 
 existed, as v^'ell as books for ihe current year. The 
 like proceedings shall be had with and under the books 
 of such former year as with those of the current year, 
 and the sums therein charged shall be collected and ac- 
 counted for in like manner. 
 
 Oath to be at- 
 tached to pro- 
 perty book. 
 
 Three copies of 7G. The Commissioner, after completing his land 
 
 land and proper- _ ' " 
 
 made°out°''^ book and his book of personal property, shall make 
 three fair copies thereof. At the foot of each copy he 
 shall make and subscribe the following oath : " I, A B, 
 commissioner of the revenue for the county (or corpora- 
 tion) of , do swear, that in making out the fore- 
 going book I have, to the best of my knowledge and 
 ability, pursued the laws prescribing the duties of a 
 commissioner of the revenue." And the justice before 
 whom the oath is taken shall annex thereto the following 
 cerlilicate: "Sworn to before me, C D, a justice for 
 the county (or corporation) of , on the day of 
 ." Which certificate shall be subscribed by the 
 justice. The oath at the foot of the copy of the land 
 book shall contain these additional words : " And that 
 I have faithfully discharged the duties required of me 
 in assessing improvements upon lands, and have made 
 all corrections in said book, as required by law." 
 
 Oath to be at- 
 tached to land 
 book.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 47 
 
 77. The oriofiiial of each book shall be retained by original books 
 
 ^ . . y, to be retained by 
 
 the commissioner so long as he continues in office, andtim; how long. 
 
 then be delivered to his successor. If he fail herein, or Penalty for fail- 
 ure to deliver 
 
 if he fail to make the copies required by the next pre- books to hissuc- 
 
 * * *' *^ cessor, or make 
 
 cedino; section, he shall forfeit fifty dollars. the copies re- 
 
 o ' J quired. 
 
 7S. The three copies of each book sworn to as afore- Three copies of 
 
 ' _ each book to be 
 
 said, together with such lists as the commissioner may '^f^'^^redto 
 
 ' o -^ clerk. 
 
 have taken from individuals, shall be delivered by the 
 commissioner to the clerk of the court for the county or 
 corporation wherein he was elected, for examination. 
 
 When cnid how booh examined. 
 
 79. Within twelve days after they shall have been ^ime within 
 
 •^ -' which clerk shall 
 
 received by the clerk, he shall examine the same. examine the 
 
 ■J books. 
 
 80. He shall compare each copy of the land book How lana books 
 
 ' "^ to be compared 
 
 with the land book of the preceding year, with the re- ^"'^ ^'^^"'"^®^- 
 cords of his office, where necessary, and with such 
 transcripts, abstracts or statements from the records of 
 other offices, as the commissioner shall lay before him. 
 
 81. He shall compare the book of personal property iio^ property 
 
 ' "^ books to be com- 
 
 wilh the lists taken by the commissioner from indivi- p".*^'^?'^'^^^- 
 
 •^ ammed. 
 
 duals, and examine the same in such other way as the 
 records of his office and his information will enable him 
 to do. 
 
 82. The commissioner shall attend at the clerk's commiseioner 
 
 . to assist in the 
 
 office and assist at the examination, so far as may be ^^*'""'*'»'"'- 
 
 desired by the clerk; and the clerk shall point out to 
 
 the commissioner such errors (if any) as in his opinion 
 
 may exist in any of the books. Every such error sliall au errors to be 
 
 b, , , . . *^ 1 1 , . corrected, 
 
 e corrected, when the commissioner and the clerk con- 
 cur as to the propriety of such correction. When they when the clerk 
 differ, the matter in difference shall be submitted to the ^oner°differ[to
 
 48 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 bP flubmittfd to alloriicy for llic coiriiiioiiweallh in lljc county or corpo- 
 
 thn attorney lor . . i • i i • • i . i i , i 
 
 thccommon- ralioH 111 wliich iho coin missioiier was elecleu J and they 
 
 wealth. , . . Tc I r -I i • i i 
 
 If tho ottorncy sliall coiilorin to his decision. It he fail to decide the 
 
 fail to (U'citip, to , r- i • i 1 1 i i i • i 
 
 bo Buhmitteu to malltT uclore the next term, it shall then be submitted 
 
 the court. 
 
 to and decided by the court of such county or corpora- 
 lion ; and the books shall be made to conform to such 
 decision. 
 
 cortincafc of the *S3. WhcH the examination of the clerk is com- 
 nexedtocnch plctcd, and hc find that the additions required b}' the 
 
 copy of land . i i i 1 1 
 
 book. 72d section have been made, he shall annex to each 
 
 copy of the land book a certificate to the following 
 
 Formofcierk'8 cflfect : "I, E F, clcrk (or deputy clerk) of the court 
 
 certificate. . ,' 
 
 for the county (or corporation) of , do hereby 
 
 certify that I have carefully examined the foregoing 
 land book; that I have compared it with the land book 
 of the preceding 5'ear, with the records of my office, 
 where necessary, and with such lists, abstracts or state- 
 ments from the records of other offices, as the commis- 
 sioner laid before me, and that I find the same correct 
 (or, and that such errors as were found in the book 
 when it was delivered to me, have been corrected ac- 
 cording to law). Given under my hand this day 
 of 
 
 Clerk's certifi- S4. When all the columns of the property books 
 
 cate to be nn- i i j 
 
 nexedtoeach havc becu added up, as required by the 72d section of 
 
 copy of the pro- ' ■* •' 
 
 pertybook. jj^jg g^t, llic clcrk shall make such certificate as the 
 
 whatto certify, result of his examination will justify. He shall state 
 
 whether the book appears to him to be correct, or 
 
 whether it appears to be incorrect or carelessly made 
 
 Certificate to be out. His Certificate shall be laid before the court at the 
 
 laid before court 
 
 and recorded, succeeding term, and recorded among the proceedings 
 of the court. 
 
 * The clerk is not required to examine either the laud or the property 
 books until all the columns are added up. See this, and j 84 of this 
 act.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 49 
 
 *S5. If the clerk carelessly perform any of the duties ciaim of cierk to 
 
 , , be suspended 
 
 herein required of him, his claim for the examination of""t''.the duties 
 
 T required have 
 
 the books shall be suspended until the duties herein i"e- pg^formeT''^ 
 quired are properly performed; and if he fail to perform Penalty for fau- 
 
 ^ r I >/ I ^ ^ I ^ yjg (Q perform 
 
 any of the duties above required of him, he Shall forfeit duties, 
 one hundred dollars. 
 
 What to le done with hooh. 
 
 86. One copy of the land book, and one of the book one copy of land 
 
 ' *^ and property 
 
 of personal property, shall be preserved by the clerk ''°°''i° ''*''«■ 
 
 I: I r J ' L J served by clerk. 
 
 amongst his records, free for the inspection of any per- 
 son, and a copy of either or any part thereof may be 
 had at the charge of any person desiring the same. 
 The copy of the book of personal properly preserved 
 by the clerk shall also serve for laying the county levy. 
 
 87. One copy of each book shall be delivered by the onecopyofiand 
 
 , . } } -rr- 1 cc 1-1 and property 
 
 commissioner to the sheriti or other oincer authorized book to be deii- 
 
 vered to sheriff. 
 
 to collect the taxes therein assessed, which shall be his 
 guide in collecting the same. 
 
 88. The other cop\'' of each shall be transmitted to copy tranemit- 
 
 - , 1 . . . •fi'l 'u auditor ; 
 
 the auditor ot public accounts by the commissioner, hi^suide for 
 
 *• "^ eettleinent with 
 
 with his certificate staling that he has dehvered a du-^*^^"*^- 
 plicate thereof to the sheriff or other officer, and the 
 time of the delivery. This copy shall be a guide for 
 the auditor to settle by with such sheriff or other 
 officer. It shall be admitted as evidence in any pro- 
 ceeding for judgment against such sheriff or officer on 
 account of the taxes with which he is chargeable. 
 
 89. The commissioner may require from the clerk, Commissioner 
 
 * As a checli upon clerks who may be disposed to certify the books of 
 a commissioner as "correct," instead of " incorrect or carelessly made 
 out," this section makes provision for enquiring into his conduct, and 
 suspends his claim until the duties are properly performed. 
 
 7
 
 50 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 may require 
 receipt 
 
 shcrin' (or other oflTicer) and aiidilor, a receipt, or ac- 
 knowledgment in writing of the dehvery of the said 
 books to them respectively. 
 
 Pefiahies on commissioners ; their fees and compensation. 
 
 penoiiy for false 90. If any cominissioncr shall knowingly make a false 
 ™'^' or erroneous entry on any of his books, he shall, for 
 
 every such offence, forfeit two hundred dollars. 
 
 Penalty for fau- 91. If the duty prescribed by the 78lh section shall 
 books. * ^" not be performed before the first day of June, or if the 
 duty prescribed by the eighty-seventh section shall not 
 be performed before the fifteenth day of June, or if the 
 duty prescribed by the eighty-eighth section shall not be 
 performed before the first day of August, the commis- 
 sioner failing to perform any of these duties, shall, for 
 such failure, pay a fine of not less than one hundred nor 
 more than five hundred dollars. And moreover, the 
 auditor of public accounts shall suspend the payment of 
 his compensation. 
 
 Deductions from *92. If a commissioncr shall, either in his land book 
 
 commissioners 
 
 compensaUon Of his book of pcrsonal property, charge or extend in 
 
 for errors. ^ 1 I J ' O 
 
 any case a less tax than the law requires, the auditor of 
 public accounts shall deduct the amount omitted to be 
 charged or extended, from the compensation of the com- 
 missioner. 
 
 Fees of commissioners. 
 
 Fees to commis- 193. Each commissioner shall be entitled to the fol- 
 
 sioner. , . ^ 
 
 Formnkingan lowiug fccs : For making an entry and assessment 
 
 entry of land. 
 
 * This section, although not amended, should be carefully considered 
 by ihe commissioner. 
 
 t This section amends ^ 87 of ch. 35 of the Code, and denies a fee for 
 the entry of lands which become the property of different owners, as 
 described in $ 22 of this act, unless made at the request of an owner. 
 It denies a fee also for any correction in a commissioner's book.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 51 
 
 under ihe 2Sth section, of any parcel of land, one dollar 
 
 for every such parcel, to be paid by the owner; for For making an 
 
 asseasment of 
 
 making an assessment, when requested by any owner of land, 
 any part of the land, under the 22d section, one dollar, 
 for which the parlies amongst whom the land is divided 
 shall be jointly and severally liable, except where the 
 commissioner's proceedings are confirmed by the court ; 
 in which case the party complaining shall pay the com- 
 missioner's fee, in addition to the costs incurred in con- 
 sequence of the application to the court ; for making an For transferring 
 
 r • 1 1 1 r 1 1 ''^'^'1 from one 
 
 entry transierrmg lands, betore charged to one person, person to 
 
 . another. 
 
 unto another, seventy-nve cents, which shall be charged 
 to the person to whom the transfer is made, and be a 
 compensation for all the tracts in the commissioner's 
 district conveyed by the same deed; for an entry ofporentryof a 
 any grant according to the 19th section, a fee of twenty- 
 five cents from the grantee, and fifty cents from him for 
 assessing the value of the land granted. 
 
 Fees; how made 07U and collected. 
 94. The commissioners may make out tickets for iheir Feebiiistobe 
 
 C 11 '111- y • m made out ; how 
 
 fees, and place them m the hands ot a sheriff or other to be accounted 
 
 ^ for. 
 
 ofiScer, to be collected and accounted for in the same 
 manner that clerks' fees are collected and accounted for. 
 The said commissioners shall be subject to the same 
 penalties as clerks of courts for issuing tickets wrong- 
 fully. 
 
 Commissioner's compensation other than fees. 
 *95. Every commissioner of the revenue shall be en- compensaHon of 
 
 commissioners. 
 
 *The commissiona authorized by lliis act having been held by the au- 
 ditor to include the taxes assessed on " lands, persons and personal pro- 
 perty," a proposition was submitted to the general assembly to restrict 
 the commissions to the assessment of taxes on persons and personal pro- 
 perty, upon the idea that the commissioner did not "assess" taxes on 
 real estate ; but the proposition was defeated, thereby approving the de- 
 cision of the auditor.
 
 ^3 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY, 
 
 tilled lo receive, in consideration of liis services, to be 
 paid on or before the first day of September, out of the 
 treasury, upon the warrant of the auditor of public ac- 
 counts, a commission of two and one-half per centum 
 on the amount of taxes lawfully assessed by iiim on 
 persons and properly within the preceding twelve 
 Where tnxPH ns. mouihs. But whcrc the taxcs on persons and property 
 •20,000.' assessed in any district in a county exceed twenty ihou- 
 
 saiid dollars, the commission allowed on the excess shall 
 Where the taxes be Only one and a half per centum ; and where the said 
 
 asscsspd in a . ... 
 
 town exceed laxcs asscsscd HI auv district in a town exceed sixteen 
 
 •16,000. -^ 
 
 thousand dollars, the commission allowed on the excess 
 shall be only one per centum. 
 
 Counties in *96, The preceding section shall not have the effect 
 
 which the com. , 
 
 pensHtion shall [q rcducc the compcnsalion to each of the commissioners 
 
 not be less than *- 
 
 •20a of the counties of Gilmer, Pocahontas, Pendleton, Put- 
 
 nam, Raleigh, Ritchie, Tyler, Upshur and Wirt, below 
 
 Motiessthan the sum of $200 ; to each of the commissioners of the 
 counties of Bath, Carroll and Prince William, and the 
 
 Notieeathan Corporation of Danville, below ihe sum of $125 ; and to 
 
 •100. ' 
 
 each of the commissioners of the counties of Grayson 
 
 and Giles, and the city of Williamsburg, below the sum 
 
 RotiesBthan of $100; and the allowance to any commissioner of 
 •150. .... 
 
 any county not mentioned in this section, now existing, 
 
 or which may be hereafter created, shall, at the election 
 
 of the commissioner, be the commissions allowed in the 
 
 next preceding section, or a specific allowance of $150. 
 
 Auditor to pay The audiior of public accounts shall also pay to the 
 
 poatAge nd- _ ' i ./ 
 
 Tanced by com- scvcral Commissioners all posta2;e advanced by them in 
 
 miBsioner. i o j 
 
 the transmission of their books or any correspondence 
 Fee for register- touching the dulies of their office, and a fee of three 
 
 * This section authorizes the payment to a comtnissioner of all postage 
 advanced by him, and for births and deaths registered by him. All 
 such payments may be made without any previous order of court; but 
 it is apparent the payment cannot be made till the returns are received, 
 and shown to be accurately made out.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 53 
 
 cents for each birth and death registered and returned in? wnhB and 
 
 " deaths. 
 
 by him. 
 
 When compensation suspended. 
 
 97. The said compensation hereby allowed to a com- compensation to 
 
 ' be denied in 
 
 missioner, shall be denied unless he has punctually per- certain cases. 
 
 formed his duties in reference to listing of births and 
 
 deaths, to the assessment of properly and licenses, and 
 
 made all reports required, within the time prescribed 
 
 by law, or can show to the satisfaction of the auditor 
 
 of public accounts, a strong and sufficient reason for his 
 
 delay. In everv such case the auditor may settle with Auditor may set- 
 
 '' •' "^ _ tie with commis- 
 
 such commissioner for his services, upon equitable prin- f>°"eruponequi. 
 
 ^ * •■ table prmciplea. 
 
 ciples, and shall report lo the general assembly every 
 such case, his reasons for excusing the same, and his 
 equitable settlement thereof. 
 
 Comjiensation for services omitted by other commissioner. 
 
 98. Where, however, any commissioner makes out compensntion 
 
 for making out 
 
 books for a former year, such compensation may be ij^oks of former 
 
 •^ ' -^ years. 
 
 allowed him, in addition to what he is entitled to for his 
 services during the current year, as he would have re- 
 ceived in a'former year, had he then been appointed, 
 and performed the duties of commissioner. 
 
 99. When one commissioner begins in any year, and where one com- 
 
 ^ '' •' missioner begins 
 
 dies or is removed before the services to be rendered by compuTte^ervice 
 the commissioner in that year are fully performed, in ^^Jjj;^°^''y^no?°' 
 
 he .1 • I ■ 1 L 1 . ther, how service 
 
 ereot anotlier is elected who completes i^ apportioned. 
 
 , • 1 r 1 1 1 • r '" ^''i"' case the 
 
 the same, the sum to be paul lor the whole services ot lattcrcommis- 
 
 ... eioncr gets all 
 
 the commissioners in that year, shall be apportioned be- the compensa- 
 iween the commissioner last elected and the former, ac- 
 cording to the services by them respectively performed. 
 If, however, in consequence of any failure to deliver up 
 books or papers which the former had, the latter has to 
 
 V
 
 54 ASSESSMENT OF TAXES ON PERSONS AND PROPERTST. 
 
 proceed to lake ibo list of taxable properly, and do all 
 that lie would have had to do, in case there had been 
 no previous commissioner that year, then he shall re- 
 ceive all the compensation for the said year. 
 
 Compensation of the clerk. 
 cierk'i compen- 100. The court of the county or corporation shall 
 
 aation for oxtun- 
 
 ining books. make an allowance to the clerk for his services under 
 
 this chapter, which shall be paid out of the treasury. 
 
 Where thore is Where there is only one commissioner, the allowance 
 
 one comniis- 
 
 sinner. shall not cxcecd fifteen dollars a year. Where there 
 
 Where there are -' 
 
 ai^nerT""'* arc iwo, it shall not exceed twenty-five dollars a year. 
 Where there are And wlicTe thcrc are three, it shall not exceed thirtv- 
 
 three commis- •' 
 
 sionerB. gye dollars a year. 
 
 Redress against erroneous assessment. 
 No alteration to 101. After the clerk shall have certified the land 
 
 be made after i i i r 
 
 books are certi- book, or the book 01 personal property, no alteration 
 
 fied by clerk. ' i l j - 
 
 shall be made in either by the commissioner, aflfecting 
 the taxes of that year. 
 
 Any person ng- 102. But any pcrsott aggrieved by any entry in 
 Bessmentmay either book, or with any assessment of a "license tax, 
 
 apply to county •' ' 
 
 cZmo°nJeaUh "^^y* ^^'ihin One year after the dale of the clerk's cer- 
 pucation^""^ ''^' lificale, where the entry is in either book, and wiihin 
 one year from the assessment of said license tax, apply 
 for relief to the court in which the commissioner gave 
 bond and qualified. The attorney for the common- 
 wealth shall defend the application; and no order made 
 in favor of the applicant shall have any validity unless 
 it be stated on the face thereof that such attorney did 
 so defend it. 
 
 Court may eson- 103. If the couTt bc Satisfied that the applicant is 
 
 erate Irom pay- ^ ' 
 
 ment of taxes, erroncously charged on such book or so assessed with
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 55 
 
 any taxes on licenses, it shall certify the fads upon 
 which it grants relief, and shall order that he be exone- 
 rated from the payment of so much as is erroneousl}'- 
 charged, if not already paid, and if paid, that it be re- 
 funded to him. 
 
 104. Such order delivered to the sheriff or other coart's order 
 officer, shall restrain him from collecling so much as is sheriff iromcoi. 
 
 lection of taxes 
 
 thus erroneously charged ; or if the same has already erroneously 
 
 '' *-' •' charged. If paid 
 
 been collected, shall compel him to refund the money, '"^V*!^"'^'^^'*' 
 
 ' » -* ' ana to be a 
 
 if such officer has not already paid il into the treasury ; ceHn M/senie- 
 and either way it shall be a sufficient voucher to entide Stor."'' 
 the officer to a credit for so much in his settlement with 
 the auditor of public accounts. 
 
 105. If what was so erroneously charged has been if taxes errone- 
 
 ... , , 1 r 1 II ■ I ously charjied 
 
 paid into the treasury, the order or court shall en u lie were paid into 
 
 i -^ treasury, order 
 
 the claimant to a warrant on the treasury, for the °*^,?.'?"''P^^,".„ 
 
 -J ' entitle the claim- 
 
 amount thereof, provided application for the same be p°\{,g7rea?u°i^, 
 made to the auditor of public accounts within two '^ifyn two years, 
 years after the date of the clerk's certificate, or such 
 assessment of the license tax. 
 
 Supersedeas authorized. 
 *106. If from the statement of facts or other evi- The auditor may 
 
 1 1 I • r I 1 • I 1 1 I r • • appeal from the 
 
 dence the auditor or public accounts shall be ot opinion decision of the 
 
 ^ ^ ^ court granting 
 
 that the order of court granting the redress is erroneous, »'>«"'"'j<^'" of ex- 
 
 '-' '-3 oneration. 
 
 he may advise a supersedeas or appeal to the circuit 
 court of the county or corporation having jurisdiction 
 over the county or corporation in which the order was 
 made. Such appeal or supersedeas shall be granted Method of pro- 
 
 V' ' *= cedure. 
 
 as a matter of right, and shall be prosecuted by the at-' 
 torney for the commonwealth for such court. The cir- 
 
 * The courts, in passing upon the errors of commissioners, must state 
 the "facts" upon which they act when relief is granted, so as to enahle 
 the commonwealth to judge of the propriety of a supersedeas.
 
 5G ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 
 
 cuit court, upon llie fuels slated, and upon such other 
 evidence as either parly m;iy offer, shall affirm or re- 
 verse the order of exoneration, and shall make such 
 order liiereupon for the collection of the taxes or other- 
 wise, as such court may consider proper. The appeal 
 or supersedeas shall be tried in a summary way with- 
 (Topffl not to be out plcadings in writing. No costs shall be awarded 
 
 iHiiil by tlin com- , , • i , i i i i i 
 
 monweoith. by the courl, or paid by the commonwealth, about such 
 appeal or supersedeas, unless the court in its discretion 
 shall give judgment for costs against the commissioner 
 who made the erroneous assessment. 
 
 Grand jurors to he furnished with list of offences. 
 Commissioner to *107. It shall bc the duty of every commissioner to 
 
 lurni^h the nt- ^ . , • ,, i i i r- i 
 
 torney for the tumish thc allomey ot the commonwealth 01 the county, 
 with list of i.er- City or town, 3 list of evcrv violation of the revenue 
 
 sons violating the , 
 
 revenue lawS. ]a,^v Committed by persons other than himself, showing 
 Attorney to tic- the nature and character of each violation. And it shall 
 
 liver list to the r i i i • it i 
 
 foreman of the DC the duty Ot each attomcy to deliver such hst to the 
 
 grand jury. • _ "^ 
 
 foreman of the grand jury, who shall treat it as having 
 
 been delivered specially in charge to the grand jury. 
 
 List to be dc- The said foreman, after the grand jurv is discharged, 
 
 liveredtothe , ,, . i i , ,- i " i 
 
 clerk. shall return such list to the clerk ot the court, to be pre- 
 
 Attorncys for the served and filed by him in his office. It shall also be 
 
 conimonwcnlth ,,_,.. 
 
 to chargo crand ihc duty ot tuc ciFcuit courts and the attorneys for the 
 
 juries to enquire , •' 
 
 into all violations commonwealth in the county and corporation courts 
 
 ot the revenue -^ i 
 
 lJJ]^3ione'r'"^°'"" specially to charge the grand juries to enquire into all 
 violations of the revenue laws by the commissioners. 
 
 Mode of recovering fines. 
 Proceedings may t J 08. Any action or motion for the recovery of any 
 
 be iuelilutcd by 
 
 * This is a new section, intended to prevent the numberless violations 
 of the revenue laws, known to exist, without notice heretofore having 
 been taken of them. The provisions here are comprehensive and can- 
 not fail to secure a faithful execution of the laws. 
 
 tThe auditor prosecutes all commissioners and clerks in the circuit 
 court of the ciiy of Richmond. All other penalties are recoverable in 
 the county wherein the offeuce waa committed.
 
 ASSESSMENT OF TAXES ON PERSONS AND PROPERTY. 57 
 
 fine or forfeiture prescribed by this act, against any com- the auditor m the 
 
 ' I ■ • 1 circuit court of 
 
 missioner of the revenue or clerk, may be insiiluled or P-ichmond city 
 
 '' _ _ against clerks or 
 
 made bv tlie auditor of public accounts, in llie circuit ^om^'ssioners 
 
 J 1 tor recovery oi 
 
 court of the city of Richmond, according to the 2d gee- ^°^^' '^*=- 
 tion of the 43d chapter of the Code. 
 
 *109. All properly, not expressly exempted from aii property not 
 
 expressly ex- 
 
 taxation, or on which a license tax is not paid, shall empted, and on 
 
 ' which a license 
 
 be ascertained in the manner prescribed in this act, and '^^.^^"o*?^'"^' 
 
 I ' subject to tax- 
 
 shall be subject to taxation. "'^°°- 
 
 110. Be it further enacted, that all parts of chapter Parts of code 
 
 repealed. 
 
 35 of the Code of Virginia, and the act passed May 
 24th, 1852, and the acts amendatory thereof, herein re- 
 ferred to, and not hereby amended and re-enacted, are 
 hereby repealed. 
 
 111. This act shall be in force from its passage. 
 
 *This section is thrown in to carry out the spirit of the constitution, 
 declaring as a guide to commissioners that all property, whether named 
 or not, shall be taxed, unless expressly exempt by law.
 
 68 heoulations concerning licenses. 
 
 ACTS 1859-60, CHAP. 2. 
 All ACT maldnor Rcsrulations concerimis: Licenses. 
 
 Passed March 30, 1860. 
 
 Rppeniing Be 11 eiiaclecl b}' the general assembly, thai so much 
 
 of ihe ihirly-eighlh chapter of the Code of Virginia as 
 has not been amended and re-enacted, and so much 
 thereof as has been amended and re-enacted, and such 
 amendments and re-enactmenls as have heretofore been 
 made, be and the same are hereby amended and re- 
 enacted so as to read as follows : And all the provi- 
 sions of the thirty-eighth chapter of the Code of Virginia, 
 and acts amendatory thereof, and not re-enacted by this 
 act, are hereby repealed. 
 
 Of taxes on licenses. 
 
 For what licenses issue. 
 
 ^vhat business !• No pcrson shall, without license, keep either an 
 
 ehnll nnt be pur- ,. • „ . . , i i- 
 
 sued without ordn)ary, house ot private entertamment, boarding- 
 
 licerise. , i • i , 
 
 house, cook shop, eating-house, or any house not pri- 
 vate, but kept for public resort for any purpose, bowling 
 Billiard tables, saloou or alley, billiard table, bagatelle* table and such 
 
 Livery etabies, like table?, Hvcrv stable or feed store: And no license 
 
 Ac. -^ , 
 
 Licenses not shall be "ranted to a free neo;rot to keep an ordinary 
 
 granted to tree "^ o i ^ 
 
 Arruupirits. ^r Otherwise to sell ardent spirits. 
 
 &c. 
 
 Merchandise, &c. Nor sliall any pcrson, without license, rectify or distill 
 
 * Bagntelle tables are here introduced for the first time as the subject 
 of a license tax. 
 tFree negroes cannot be licensed to sell ardent spirits.
 
 REGULATIONS CONCERNING LICENSES. 59 
 
 ardent spirits, or manufacture for sale, or ventl porter, 
 ale or beer or drinks of any kind. 
 
 Nor shall any person, without license, sell or contract what included 
 
 ,, rr ~ II 1 1 IT as merchandise, 
 
 to sell or orier to sell goods, wares and merchandise : &e- 
 And herein shall be included books, maps, prints, pro- 
 visions, agricultural commodities, fruit trees* and shrub- 
 beries, the growth, production or manufacture of this 
 state, or any of the United States, or any fo re i o; n saies by samples, 
 
 ... , . cards, &c. 
 
 country, either by sample, card or otherwise. 
 
 Nor shall any person, without license, sell, or offer to Patent rights, 
 
 medicines, car- 
 sell or barter, patent rights, f patent, specific or quack riagcs,&c. 
 
 medicines, w.ngons, coaches, carriages, barouches, bug- 
 gies, gigs, carr3'alls or other vehicles. 
 
 Nor shrill any person, without license, buy for sale or saies on com. 
 
 11 r 1 • • c c J. 1 mission, of 
 
 , sell tor others on commission, or lor proni,| slaves, slaves, horses, 
 horses, asses, mules, cattle, sheep or hogs, or either of 
 them. 
 
 Nor shall any person sell, without license, any horses, Horses, &c. 
 
 , . , , . , . , 1 , r brought into the 
 
 asses, mules or ice brought into this state to be sold. "^ state. 
 
 Nor shall any person, without license, act as agent insurance com- 
 
 - ,. . . .11 panics. 
 
 tor any loreign insurance company, or act as wood, coal wood and coai 
 
 merchants, &c. 
 
 or lumber merchant, merchant tailor, forwarding mer- 
 
 * Tlie sale of fruit trees and slirubberies produced in other states are 
 protiibited. See section 2, exemption of productions. 
 
 tThe sale of patent rights is liere for the first lime introduced, as a 
 subject of license. 
 
 t Agencies for " profit" in the purchase or sale for others of slaves, 
 horses, asses, ninies, cattle, sheep or hogs, or where sucii purchases and 
 sales are made in a mercantile sense as merchants buy and sell, are pro- 
 hibited vviihout a license. This provision is not intended, however, as a 
 restraint on such purchases and sales by farmers, graziers and others for 
 their own wants or purposes. 
 
 % The horses and other animals here referred to are such as are brought 
 from other slates, and put upon the market in competition with Virginia 
 bred animals.
 
 GO REGULATIONS CONCERNING LICENSES. 
 
 Attorneys, doc- cliant, sliip brokcr, rillornry at law, physician, surgeon, 
 
 tors luid dugucr- , . , . , i i • i . • . i i 
 
 n-otypista. (Icnlist, {luguerreiau and such like artists, broker or auc- 
 tioneer. 
 
 Nor shall any captain or other person having the 
 con^irnand or control of any vessel without license, sell 
 wood by retail from such vessel. 
 
 AK'ontB for rent- Nor shuU any person, without license, act as agent 
 
 ing houses. . . 
 
 hiring nngrocs, for ronting houses or hirino; negroes, or tor receiving 
 
 for books, &.C. . . ° ... 
 
 subscriptions* for, or in any manner furnishing news- 
 papers, books, pamphlets, or other periodicals. 
 
 Framework. Nor shall any person, without license, receive from 
 
 without this state, any rough or other frame work of 
 any description, to be put together in this state for the 
 purpose of sale. 
 
 Shows, circuses Nor shall any person or company, without a license, 
 
 and menageries. •.. -i r • iti 
 
 Exhibitions and exhibit anv theatrical performance in a pubhc theatre, 
 
 theatres. . . . 
 
 or any menagerie, circus or other public show, exhibi- 
 tion or like performance in a theatre or elsewhere. 
 
 Refreshments in Nor shall any pcrson, without a license, sell refresh- 
 theatre. . 1 1- 1 
 
 ments in a public theatre. 
 
 Rooms for pub- Nor shall any person, without a license, let any room 
 
 be shows. 
 
 or rooms for public shows or other exhibitions or per- 
 formances. 
 
 Express business Nor shall any person, without a license, carry on any 
 express business for compensation. 
 
 What deemed a +2. A Sale made at any place other than that desig- 
 
 * Colporterage — receiving subscriptions for newspapers, or in any 
 manner fnrnijiiing newspapers, books, pamphlets or other periodicals, 
 are prohibited without license. An exception, however, prevails in favor 
 of those printed and published in Virginia. 
 
 t This section localizes all business for which a license to sell is required, 
 and destroys the occupation of peddlers, to which no license can issue.
 
 REGULATIONS CONCERNING LICENSES. 61 
 
 nated in the license, shall, unless specially authorized eaie without 
 
 licenee. 
 
 by law, in all cases be held to be a sale without a 
 license. 
 
 3. A stable or other place wherein horses are kept 'vvhat deemed a 
 
 *• ^ livery stable. 
 
 for hire or fed for compensation, shall be construed to 
 be a livery stable within the meaning of this act ; but 
 no horse kept therein shall, on that account, be ex- 
 empted from taxation. 
 
 Who exempt from licenses. 
 
 4. This act shall not be construed to require a licensed Goods ex- 
 
 ••• changed, not 
 
 merchant or mercantile firm to take out an additional p''°'»'''^'«^- 
 license to enable him or them to barter or exchange goods, 
 wares or merchandise for country produce, and then to 
 sell the same. 
 
 Nor to require a license to manufacture cider out of his cider not pro- 
 
 . . . hibited. 
 
 own fruit ; nor to require the owner of a distillery to ob- pistiiun^ grain, 
 
 '1 -^ <fcc. produced by 
 
 tain a license for distilling fruit or for distilling grain pro- "''"prohibued, 
 duced by himself, unless such distillery so engaged is opMadon'^more 
 
 , ^ • • 1 r .1 * • than four months 
 
 kept in operation more than four months* in any one 
 year; but if such distillery is suspended within the 
 period of four months, it shall not be resumed in the 
 same year without a license. 
 
 Nor to require a license of any person as a keeper of Boarding houses. 
 a boarding-house, who shall not have more than five 
 persons at the same time boarding with him. 
 
 Nor to require a license from any person selling or carnages, &c. 
 
 ■* ^ I o manufactured in 
 
 offering for sale or barter, coaches, carriages, baroaches, this state, ex- 
 
 * A distillery may be kept in operation for "four months," if engaged 
 in distilling fruit or grain produced by the distiller, without license ; but 
 if kept in operation more than "four months," although engaged in distil- 
 ling fruit or grain so produced, the tax is to be imposed. If the distillery 
 is kept in operation for any length of if\ne in distilling fruit or grain 
 not so produced, the taxis to be imposed.
 
 02 REGULATIONS CONCERNING LICENSES. 
 
 c<npt,if8oidby buggifs, gigs, carryalls, or other vehicles manufactured 
 t^ojmanu ac- .^^ ^^^.^ ^^^^^ ^^ ^^^ Seller or pcrsoii offering to sell. 
 
 Wood and lum- Nor lo rcquire a license to bo obtained by any person 
 
 cmpt. to authorize him to sell wood or lumber cut or sawed by 
 
 himself, unless the same be by retail from some vessel. 
 
 License which Nor to rcquirc any physician, surgeon, dentist* resi- 
 
 extenda to ovcry ,.,. , ,. .l* T » 
 
 county in the dcut in this Slate, Or aiiorney at law to pay a license tax 
 
 state. , ..,.,, 
 
 in more than one county or city in which he maj^ practice. 
 
 Newspapers, &c. Nor to rcquiie a license lo receive subscriptions for or 
 lo sell newspapers, books, pamphlet! 
 printed and published in this slate. 
 
 published in this , , , , . .. , 
 
 state. to sell newspapers, books, pamphlets or other periodicals 
 
 License to pell Nor to require any person licensed to sell ardent 
 
 ardent spirits in- . - i i • • i . i c . 
 
 eludes permis- spirits lo pay an additional lax as a vendor ot porter, 
 
 sion to sell por- 
 ter, ale, &c. ale or beer. 
 
 Common crier Nor to require a license lo be obtained by any person 
 
 exempt. . . . . 
 
 Exception. lo follow the business of a common crier, except ;n a 
 
 town having a population of one thousand inhabilants. 
 
 Agents for rent- or lo acl as agcut in renting houses or hiring negroes, 
 
 ing houses, &.c. , , . , . . ^ - 
 
 exempt. unless the sa.me is done on commission or tor proht. 
 
 Exception. 
 
 Boarding schools Nor to require any person who keeps a boarding 
 school to pay a license tax for boarding the students 
 and teachers of such school. 
 
 Resident me- Nor to require a license from any resident mechanic 
 
 artists. Or artist for exhibiting any work or production of his 
 
 Lecturers. own art or invention, or by any lecturer on a literary or 
 Musical conceru. scienlific subjcct, or for a musical concert. 
 
 ?how8, &c. con- And no license shall be deemed to authorize any 
 
 trary to town 
 
 * A dentist oblaining a license in any county may practice any where 
 in the state without an addiiionSl license. They are put upon an equality 
 with physicians, surgeons, lawyers, &c.
 
 REGULATIONS CONCERNING LICENSES. 63 
 
 show, exhibition or performance in a city or town, con- ordinances, not 
 
 . licensed. 
 
 trary to the ordinances ot the corporation, or to autho- Free negroes 
 
 _ . , • ..... prohibited from 
 
 rize any free negro to take part in such show, exhibiiion takingpartm 
 
 y '-' ' shows. 
 
 or performance. 
 
 Nor lo require the owner of any stalhon or jackass stamens, &c. 
 to pay a license tax in more than one county or city in 
 any one year. 
 
 Nor shall a license be required to sell articles manu- Articles manu- 
 
 _ 111 1 1 • 1 • • • r • factured in the 
 
 lactured by the seller in this state, or provisions, truit state. 
 
 Ill- 1 -11 1- • I Fiuit trees, &c. 
 
 trees, shrubberies and agricultural commodities, the 
 
 growth and production of this state; or to authorize a when salt, iron, 
 
 , ^ 11 1 • 1 &c. may be sold 
 
 planter or tarmer to sell salt, iron, steel, tea, sugar, byafarmerwith. 
 
 ' • 111 out license. 
 
 cofiee, molasses, spices, g3'psum, powder, lead or cotton 
 
 yarn, when such article is purchased as a return load for 
 
 his produce or other property taken to market ; or to au- Test books may 
 
 thorize the teachers, officers or trustees of any school or te'achers.^ 
 
 seminary of learning to sell text books to the students 
 
 thereof, or to authorize a person to use materials in re- Materials for re- 
 pair of watches, 
 pairing watches or other things, and thereby sell such 
 
 materials. 
 
 Penalties for a failure to obtain licenses. 
 5. Any person who shall in any way keep an ordi- Penalties on 
 
 . , I • • 1- I I 11 ordinaries. 
 
 nary without obtaining a license to do so, shall pay a 
 
 fine of not less than thirty nor more than one hundred 
 
 dollars. And any person who shall keep a house of Private enter- 
 tainment. 
 private entertainment without license, and any person 
 
 who shall in any way keep a boarding-house, cook shop, Boarding-housea, 
 
 hi • I 1 cook ehops, &c. 
 
 ouse or any house not private, but kept as a 
 
 house of public resort for any purpose, bowling saloon BowUng saloons, 
 
 or alley, billiard table, livery stable or feed store with- &c. 
 
 out a license, shall pay a fine not exceeding one hundred 
 
 dollars, unless it be such boarding-house or church or Exceptions. 
 
 other place of public resort as may be exempted by the 
 
 second section of this act.
 
 64 
 
 REGULATIONS CONCERNING LICENSES. 
 
 Ardent spirits. 
 
 Ardent spiriu, 
 porter, ale, &c. 
 
 G. Any person who shall in any way rectify or distill 
 ardent spirits, or manufacture for sale, or vend porter, 
 ale or hccr or drinks of any like kind without a license, 
 where such license is required by this act, shall pay a 
 fine not less than thirty nor more than two hundred 
 dollars. 
 
 Sale of goods prohibited. 
 
 GoodB, wares, 7. Any pcrsoH who shall in any way sell or offer to 
 '^*' *^' sell any goods, wares, merchandise, ice brought into 
 
 Books, provi- this stale for sale, books, maps, prints, provisions or 
 
 sions, fruit trees, . , , , . . r • . i i i • . i 
 
 &c. agricultural commodities, iruit trees or shrubberies, the 
 
 growth, production or manufacture of this state, or any 
 of the United States, or any foreign country, by sample, 
 card or otherwise, without a license therefor, where such 
 license is required by law, shall pay a fine not less than 
 twenty nor more than five hundred dollars. 
 
 Patent rights. 
 Patent rights 8. Any pcrsou who shall sell or offer to sell or barter 
 
 quack medicines, . , .„ , ,. . 
 
 carriages, &c. anj"" patent rights, patent, specinc or quack medicines, 
 coaches, carriages, barouches, buggies, gigs, carryalls 
 or other vehicles, without a license therefor, when such 
 license is required by law, shall pay a fine of not less 
 than twenty nor more than five hundred dollars. 
 
 Horses brought into this state. 
 
 9. Any person who shall sell or offer to sell horses, 
 asses or mules brought into this state for sale, or who 
 shall buy for sale, or sell or offer to sell for others on 
 commission or for profit, slaves, horses, asses, mules, 
 
 Horses, mules.
 
 REGULATIONS CONCERNING LICENSES, 65 
 
 cattle, sheep, hogs, or either of them, without a license, 
 where such license is required by law, shall pay a fine 
 of not less than twenty nor more than five hundred 
 dollars. 
 
 Merchant tailors. 
 10. Any person who shall act as agent for any insurance com- 
 
 ^ . . , , panics, lumber 
 
 Foreign insurance company, or act as wood, coal or nicrchants, mer- 
 
 " . . chant tailors, at- 
 
 lumber merchant, merchant tailor, forwarding me r- tornoye, artists, 
 
 ° auctioneers, &c. 
 
 chant, ship broker, attorney at law, physician, surgeon, 
 demist, daguerreian, and such like artists, broker or 
 auctioneer, without a license therefor, shall pay a fine 
 of not less than twenty nor more than five hundred 
 dollars. 
 
 Agents for hiring 7iegroes. 
 11. Any person who shall act as agent for renting Agents for rent- 
 
 ... , ..... ing houses, &c. 
 
 houses or hinns; negroes, or for receiving subscriptions subscriptions to 
 
 • r • 1 r • 1 1 books, &c. 
 
 for or contracting to furnish or have furnished news- 
 papers, books, pamphlets or other periodicals, without 
 a license therefor, where such license is required by 
 law, shall pay a fine of not less than twenty nor more 
 than five hundred dollars. 
 
 12. Any merchant who shall, from without this Frame work put 
 
 together In this 
 
 State, receive any rough or other frame work of any state. 
 description, to be put together in this state for the pur- 
 pose of sale, without a license therefor, where such 
 license is required by law, shall pay a fine of not less 
 than twenty nor more than five hundred dollars. 
 
 Theatres. 
 
 13. Any person or company who shall exhibit any Theatres, ehowa, 
 theatrical performance in a public theatre, or any me- 
 
 9
 
 CC REGULATIONS CONCERNING LICENSES. 
 
 nagerie, circus or other public show, exhibition or hke 
 performance in a theatre or elsewhere, without a license 
 therefor, where such license is required by law, shall 
 pay a fine of not less than twenty nor naore than five 
 hundred dollars. 
 
 Refreshments in a theatre. 
 
 Refreshments in 14. Any persou who shall sell refreshn:ients in a 
 theatre. public theatre, without a license therefor, shall pay a 
 
 fine of not less than twenty nor more than five hundred 
 
 dollars. 
 
 Rooms for shows 15. Any pcrson who shall let any room or rooms for 
 public shows, or other exhibitions or performances, 
 without a license therefor, where a license is required 
 for such show or exhibition, shall pay a fine of not less 
 than twenty nor more than five hundred dollars. 
 
 Esprees business 16. Any persou who shall carry on any express 
 business for compensation, without license therefor, 
 shall pay a fine of not less than fifty nor more than five 
 hundred dollars. 
 
 rrovieions not *17. Any pcrsou who shall in any manner violate 
 
 specially named. pi .. r • • . ^u- "11 
 
 any of the provisions ot tnis act not herein specially 
 named, shall pay a fine of not less than twenty nor 
 more than five hundred dollars. 
 
 What constitutes a license; how granted. 
 
 Duty of commis. IS. Evcry commissioncr of the revenue shall annu- 
 
 eioiicr to ascer- • ii • i • t • i j 
 
 tftin who should ally ascertain all persons in his district who are engaged 
 
 obtain licenses. "^ r • i • i • i • i 
 
 in any business, calling or profession, prohibited without 
 
 * Penalties prescribed for all violations of the revenue laws not spe- 
 cially named.
 
 REGULATIONS CONCERNING LICENSES. 67 
 
 license by law, and who ought to obtain such licenses; 
 
 and il shall also be the duty of every person so engaged Duty of persons 
 
 , . engaged in busi- 
 
 er desiring to ena;ag;e in such business, calling or profes- ncss to apply to 
 
 o o o ' o i commissioner 
 
 sion, to apply* to the commissioner of the revenue; and ^°'^''=^°®^- 
 it shall be the duty of such commissioner, in either case, commissioner to 
 
 give certificate of 
 
 to dehver to every such person a cerlificale of the license amount of tax. 
 
 to be obtained, and the amount of tax to be paid by him. 
 
 The commissioner of the revenue shall commence his whentocom- 
 
 mence assess- 
 
 assessments of such Ucenses as expire on the thirlieih ment of licenses. 
 
 day of April, at such time during said month as will 
 
 enable him to complete the assessment, and deliver to 
 
 the sheriff or collector a list thereof, on or before the 
 
 thirtieth day of April. Every certificate to sell shall wiiat certificate 
 
 to designate. 
 
 designate the store or place of sale. A license to an auc- 
 tioneer, in addition to the place named in the license, may 
 authorize a sale within the county or corporation wherein 
 the license was granted, and to sell for another person, 
 at any place such other person is authorized to sell. 
 Such certificate shall be produced to the officer to Receiptor coi- 
 
 ... . f. lector on the cer- 
 
 whom the tax is to be paid, and his receipt therefor, tiflcate is a 
 
 _ ^ ' ' _ license. 
 
 written on the certificate, shall be deemed a sufficient 
 license to the person to whom the same has been 
 issued ; except such person shall not by such license be Exceptions, 
 authorized to sell, by retail, wine, ardent spirits, or a 
 mixture thereof, or to keep an ordinary, house of pri- 
 vate entertainment, or bowling saloon ; in which cases, 
 such person shall obtain a license in the manner pre- 
 scribed by law. 
 
 Quack medicines. 
 19. All licenses granted to sell patent rights, patent, Licenses to ex- 
 
 . Ill pire at the end of 
 
 specinc or quacl^ medicines; licenses granted to brokers, 
 
 * The person desiring tlie license must apply for it. Whether witii or 
 without application the commissioner must assess. Licenses issued to 
 merchants, auctioneers and others to sell, must designate tiie place of 
 sale.
 
 68 REGULATIONS CONCERNING LICENSES. 
 
 one 
 
 yenrfrom to pcrsoiis obtaining subscriptions to newspapers, books, 
 filnu^l^ pamphlets, or other periodicals, or to sell newspapers, 
 books, pamphlets, or other periodicals, or to sell, contract 
 to sell, or offer to sell, or in any manner furnish any of 
 the above articles, by sample, card or otherwise ; 
 licenses granted to persons to deal in, sell or offer to sell 
 or barter, coaches and other vehicles manufactured 
 without this State, shall expire at the end of one year 
 Notgrantnd for from the day of granting the same, and shall not be 
 
 a shorter time , _ , ■ i i i i • ^ 
 
 than one year, granted for a shortcr period than one year, or be subject 
 
 to any abatement or apportionment of tax, if the privi- 
 
 Licenses not to lege bc excrciscd for less than a year, and shall not be 
 
 extend beyond , , , i i i • ■ r i 
 
 the uraits of the coustrucd to cxtcnd beyond the limits or the county or 
 
 county or cor- . ^ i • i • i * i- i 
 
 porationfor corporation for which It was granted. A license granted 
 
 which granted. ' " _ _ ° 
 
 under this section shall be a personal privilege,* and 
 Licenses not shall Hot be assigucd or transferred so as to authorize 
 
 transferrable. -,, , i t 
 
 any person to sell, or act under such license, except 
 the person to whom it is granted. 
 
 Licenses to expire on the first of Januanj. 
 stallions and 20. The liccnscs granted to owners of stallions and 
 
 jackasses, when . , . • r i i t ii 
 
 licenses begin lackasscs may begin at any time ot the year, but shall 
 
 and when expire.'^ . J o J J ' 
 
 expire on the first day of January next ensuing ; and 
 
 not less shall be received thereon at any time than one 
 
 Kay be trans, year's tax. The unexpired term of a license so granted, 
 
 fcrrcd when stiil* 
 
 lion or jackass is may be transferred to any person to whom the stallion 
 
 or jackass may have been sold, loaned or hired ; but 
 
 Name of stallion not otherwise. Every such license shall describe the 
 
 or jackass to be ,,. . , , , . 
 
 given in ucense. stallion or jackass by name or Otherwise. 
 
 Bowling alleys; when. 
 Bowling alleys 21- Liccnscs granted to keepers of bowling alleys or 
 
 or billiard tables i • 1 1 • i i i • • i 
 
 bilhard tables, may commence at an}' time in the year, 
 
 *A license granted under this section is made a personal privilege, 
 and can only be exercised by the person to whom granted.
 
 REGULATIONS CONCERNING LICENSES- 69 
 
 and terminate at the end of four months from the time may obtain a 
 
 . , r • ^ r license for four 
 
 or granting the same, or may be tor a period oi one months, 
 year. If granted for a period of four months, the tax Amount of tax 
 
 . for four monthB. 
 
 shall be fifty per centum of the annual tax. County Licenses for re- 
 
 , . Ml • • (-1 t^il of ardent 
 
 courts may grant licenses to retail ardent spirits on nsn- spirits on fishing 
 
 shores, ic. may 
 
 inff shores, or at any fish wharf in any town or city, te granted for 
 
 ° -^ •' . "iree months. 
 
 for a period not less than three months, at a proportionate 
 
 rate as for twelve months. Licenses to auctioneers shall Licenses to auc- 
 tioneers shall be 
 not be for less than one year. for one year. 
 
 Licenses which expire SOth April.* 
 22. All licenses other than those mentioned in the next Licenses to ex- 
 
 1 1- • / T r 1 I- I pire on the thir- 
 
 three preceding sections (except licenses tor pubhc ihea- tiethof Apru. 
 
 '■ ° ... . Exceptions. 
 
 Ires and shows, and other exhibitions, which shall be for 
 the time herein after specified), shall expire on the thir- 
 tieth of April. In all those cases wherein it is necessary Action of courts 
 
 - . , may be obtained 
 
 for the county or corporation courts to do any act to in anticipation, 
 authorize the license, such act may be performed in an- 
 ticipation, at the March or April court next preceding 
 the first day of May, on wliich such license is to take 
 effect. Where such license is not for the full period License less than 
 
 a year ; how tax 
 
 of one year, such courts at any time may perform such proportioned. 
 
 acts. If any license provided for in this section be 
 
 granted for a less term than one year, the tax thereon 
 
 shall bear such proportion to the whole annual tax as 
 
 the space of time between the granting of the same 
 
 and the thirtieth of April bears to a full year. A per- License may be 
 
 ... IT r I transferred by 
 
 son obtaining any such license may transier the unex- leave of court; 
 pired term thereof, by leave of the court of the county 
 or corporation where such license was obtained, upon a 
 certificate of all such things as would be required, if it 
 
 * Licenses granted under this section expire on the 30tii day of April : 
 and if permission to sell ardent spirits be desired, applications may be 
 made in "anticipation" at Marcher April court. The commissioner 
 may commence his assessments in "anticipation," so as to furnish every 
 assessment during the month of April.
 
 70 
 
 REGULATIONS CONCERNING LICENSES. 
 
 wiirnitnmyi.o wcrc fill opplicatioii lo grant a liccnsG ; and in oilier 
 
 trnnsli'rrnd with- ■ /• i • • i- i 
 
 outic-Hvcor cases, by nrncurnin; irom the commissioner ol llie reve- 
 
 nue a ccrlihcale on such license, showing lo whom it 
 
 When busincsa was transferred. Any person commencing any trade 
 
 is ooiiimrncud . „ i-i i- • • A \ c 
 
 wiiiiout licfUHo, or business lor which a license is required, betore ma- 
 
 wliiit tnx ia to bo , , , . . i f 
 
 aseesscd. l^ii)rr application for and obtaining such license Irom the 
 
 commissioner of the revenue, shall be assessed with four 
 limes the amount of tax otherwise imposed on such 
 license. 
 
 How commissioner ohta'ms a license. 
 
 How license 
 granted to com- 
 inissiooer. 
 
 2-3. Where a commissioner of the revenue desires lo 
 obtain a license, vi'hich, in the case of another person 
 applying therefor, would be granted by himself, the tax 
 may be paid without such certificate; but the receipt 
 for the tax shall be produced to, and the license shall 
 be granted by the court of the county or corporation. 
 
 Appeals autho- 
 rized. 
 
 24. If the person desiring a license be dissatisfied 
 wiih the valuation of the commissioner, he may appeal 
 to the court of the county or corporation, whose judg- 
 menl»shall be final. 
 
 To whom tax is to he jjaid. 
 Tax on license, 8-j. The tax on every license issued under this act 
 
 to whom payable . • , , , • , , re 
 
 shall, unless otherwise provided, be paid lo the officer 
 of the county or corporation wherein the license is 
 issued, who, at the time of pa3^ment, may be authorized 
 lo collect the taxes assessed for that year, in such county 
 or corporation, under the thirty-fifth chapter of the Code. 
 
 Taxonordi- 2G. The lax ou a license to keep an ordinary shall 
 
 naries, how de- ' "^ 
 
 termined. be determined by the yearly value of such ordinary, if 
 
 it be actually rented or leased, and the commissioner 
 may require the proprietor or tenant lo declare on oath
 
 REGULATIONS CONCERNING LICENSES. 71 
 
 what is the amount of such rent. If either of ihern 
 refuse to state the same when so required, he shall 
 forfeit ihree hundred dollars. 
 
 27. If the premises are in the occupation of the pro- if occupied by 
 
 , . ,p , . . c , . proprietor, how 
 
 prietor liimselr, the commissioner, afler making a com- ascertained, 
 parison of the same (where that is in his power) with 
 other like premises actually rented, shall estimate the 
 j'early value, to the best of his judgment. In doing ^^^lat included 
 this, he shall take into his consideration not onh^ the 
 house itself, but all the out-houses, gardens, stables, lots, 
 baths, pools and watering places appurtenant thereto, 
 with all other things that imparl value to the same, in- 
 cluding furniture, and excluding the contiguous farm or 
 farm-houses. 
 
 Merchants. 
 
 28. Any person desirous of obtaining a license as a Merchant to pay 
 merchant, shall pay a lax tor each store or place at store, 
 which he may desire to sell. 
 
 29. A merchant or mercantile firm commenciDg busi- Beginners to pay 
 ness shall pay for the first 3'ear a specific tax, and if 
 
 the license under which business is commenced be for 
 a part of a year, shall pay for the succeeding year a 
 specific tax. No change in the name of a firm, or the chanseinthc 
 
 , . f. I • I 1 1 ,- style of the firm 
 
 taking or a new partner, or the withdrawal of one or notcon^a^-red 
 
 I 11 1 -11 • 83 commencing 
 
 more 01 the rirm, shall be considered as commencing business, 
 business; but if any one or more of the parlies remain 
 in the firm, the business shall be regarded as conti- 
 nuing. 
 
 30. After the business has been carried on under awhentaxisin 
 license for a year, if the said business be continued, l'aies.° 
 
 ihe tax for the succeeding year shall be in proportion 
 to the merchant's sales for the preceding year, of such
 
 72 IlEOULATIONS CONCERNING LICENSES. 
 
 goods, wi'.rcs, mcrcliaiidisc or articles as by law a per- 
 son is prohibited fiom selling without a license ; of 
 Mcrchnntto wliicli sules the merchant shall render a slaiennent on 
 nmnt ..n cmti. of oQili to llic commlssioner, and shall also answer such 
 
 Rinount ut suli'H, 
 
 interrogatories on oath as nnay be propounded to him 
 by the commissioner of the revenue, under the direction 
 of the auditor of public accounts. 
 
 Exemptions.* 
 Goods imported 31. Tlie Sale of all goods imported directly into this 
 
 directly, nnd r r • 'it' in 
 
 orticU'3 innnufnc State irom lorcigH countries by the importer, and all 
 
 turcd in tlii3ftate -ii '• i i r i-i* 
 
 deducted irom agricultural productions and ffoods manufactured in this 
 
 gross aniouDt of *-" ' '-' ^ 
 
 sales. state by the producer or manufacturer, shall be de- 
 
 ducted by such commissioner from the gross sales of 
 the previous year, and the residue shall be the taxable 
 
 Merchant may salcs. Bul the merchant may appeal to the court of 
 
 npponl from tlio • .-,.,, 
 
 estimnteof com- the county or corporation, and in such case, the amount 
 
 missioncr. , iiiir'ii 
 
 ol the annual sales shall be fixed by liie court. 
 
 Merchant's additional license to sell ardent spirits. 
 License to mer- 32. If the merchant shall desire his license to include 
 
 chant to sell or- , . 
 
 dent spirits, how permission lo scU by retail, wine, ardent spirits, or a 
 
 obtained. ' _ ^ ' ' I ' 
 
 mixture thereof, ale, beer or porter, he shall pay the 
 
 additional tax prescribed for this privilege, and obtain 
 
 from the court of the county or corporation in which 
 
 Certificate of his storc or place of sale is situated, a certificate that he 
 
 court, whnt to 
 
 ^^Mtcd"^"" IS a person of sobriety and good character, and that the 
 court sees no objection to such permission being granted. 
 Such certificate of the court shall not be granted, except 
 at the March or April term, or at some term when all 
 the justices have been summoned to consider such ap- 
 
 * Goods imported in bond, or from foreign countries into a custom- 
 house out of Virginia, are not within the exemption here given. To 
 claim the exemplion, the merchant must have imported the goods 
 " directly" into Virginia witiiout touching at any custom-house out of it.
 
 REGULATIONS CONCERNING LICENSES. 73 
 
 plication, or when a majority of the justices of such 
 county or corporation shall be present, or when the 
 court shall be composed of the justices who composed 
 the court at the March or April term. If such certificate if certificate is 
 
 ' refused, what 
 
 be applied for and refused, the refusal shall be entered '^onc. 
 
 of record, and afterwards such certificate shall not be 
 
 granted to the applicant, unless by a court composed of 
 
 the same justices to whom the first application was 
 
 made, or a majority of the acting justices of the county 
 
 or corporation. But the court shall not consider the officer's receipt 
 
 . .™, . t 1 r f or tax to accom- 
 
 application, unlu a receipt for the tax is produced before pany application 
 
 ^ * ' ^ ■ _ _ tor license. 
 
 such court. And if such certificate of the commissionerir refused, 
 
 ,,,.,,, . , , • 1 r I • • sheriff to refund 
 
 shall include the tax required to be paid for the privi- thetax. 
 lege of selling wine, ardent spirits, or a mixture thereof, 
 or of keeping an ordinary, house of private entertain- 
 ment, or a bowling saloon, and the court shall refuse to 
 grant such privilege, the sheriff or collector shall, upon 
 the production to him of the certificate of the clerk of 
 such court to that effect, refund to such person so much 
 as was paid to him for the privilege so refused, and shall 
 lake his receipt therefor on such certificate. And the Auditor to credit 
 auditor of public accounts shall, on his settlement with amount Je- 
 
 ■ nr* • funded. 
 
 such sherifr or collector, allow a credit for the same, 
 upon the production of such certificate, so receipted. 
 
 33. Such certificate shall be produced, with the re- commissioner to 
 
 r t I • • 1 1 n grant license. 
 
 ceipt lor the tax, to the commissioner, who shall grant 
 to the merchant such license as he may be entitled to. 
 The license shall, in addition to what is prescribed by what to be stated 
 
 I I • • I r> f I . „ in license. 
 
 the preceding section, state the fact of such certificate 
 and the situation of the store or place of sale. If the 
 person applying for such license asks that it shall be 
 to him as a commission merchant, the commissioner 
 shall so express on its face. 
 10
 
 74 REGULATIONS CONCERNING LICENSES. 
 
 When license altered. 
 Morchnntrcmnv. *34. When a pcrsoii who has obtained a license or 
 
 ing may have his . - „ , . ^ 1 1 . . i 
 
 liwnao altered, paid a tax foF a license to sell at one store or place, 
 removes to another store or place and wishes his license 
 altered accordingly, the court of the county or corpora- 
 tion may authorize the commissioner to make such alte- 
 ration. 
 
 No license to nu. 35. No liccnsc shall authorize any person to sell any 
 
 thorize sale of , it « i . • i \ i c 
 
 goods on board goods, warcs, merchandise or other articles on board ot 
 
 of vessel 
 
 Penalty for raak. any vcsscl within the tide waters of this slate. If such 
 ingsuc 6 es. ^^j^ ^^ made, the offender shall forfeit one hundred 
 dollars, one-half to be paid to informer. 
 
 Penalties for selling ardent spirits. 
 Penalty for sell- 30. If any ocrson shall, without paying such tax and 
 
 ing ardent spirits, . . . . . . 
 
 &c. without obtuiriino; such certificate as is required by this act, sell 
 
 license. ^~ i j 
 
 by retail, wine, ardent spirits, or a mixture thereof, ale, 
 porter, beer or such like drinks, he shall forfeit sixty 
 dollars; and if any person sell by retail, wine, ardent 
 S{)irits, or a mixture thereof, ale, porter or beer, or such 
 like drinks, to be drunk in or at the store or other 
 place of sale, he shall, unless he be licensed to keep an 
 Ordinary license oidiiiary at such pkcc, forfeit sixty dollars. When an 
 
 includes permis- •' 
 
 sion to sell ardent ordinary licensc is granted, the person siiall have the 
 
 spirits, (Sic. by o ' j 
 
 retail. privilege of selling by retail. 
 
 Revocation of license. 
 Court may re- 37. Upon the motion of any inhabitant of the county 
 
 TokeUcensc. • r i 
 
 or corporation, alter ten days' notice to any merchant 
 
 *It would not be competent for the court to authorize the comtnis- 
 sioner to transfer a license from one county or corporation to another. 
 If such removal is made a new license must be taken out.
 
 REGULATIONS CONCERNING LICENSES. 75 
 
 who has obtained such certificate, the court which 
 granted it, if it see cause to do so, may revoke the 
 same. And if, after such revocation, such merchant renaity for seu- 
 
 , ; , ... , . . . ing after revoca- 
 
 shall sell by retail, wine, ardent spirits, or any mixture tion of license. 
 thereof, ale, porter, beer, or drinks of like kind, he 
 shall, for every offence, forfeit fifty dollars. 
 
 *3S. The two preceding sections shall not be construed saie of uquor by 
 
 .... f. ,,. •! 1- the manufacturer 
 
 to prohibit any person from selling, by retail, liquors not prohibited, 
 actually made from the products of his estate, or dis- 
 tilled by him, or those in his employment, at the place 
 of manufacture, when such liquors are not drunk in or 
 at the place of sale : provided, however, that the same Exceptions, 
 shall not be sold, contracted to be sold, or ofTered for 
 sale by sample or otherwise, at any other place than 
 that at which it was manufactured, or on the same plan- 
 tation. 
 
 Auctioneers A 
 
 39. No person shall, without being licensed, whose No person to seu 
 
 . . . 'Til • r- as an auctioneer 
 
 license is required by law, as an auctioneer for any without license. 
 county or corporation, sell therein, at auction, any real 
 estate, goods, wares, merchandise, or other articles, ex- 
 cept in the following cases, to wit: the estate of a de- Exceptions, 
 cedent may be sold by his representative, according to 
 law or the provisions of the will; property conveyed 
 by deed of trust, or decreed or ordered to be sold by a 
 court, may be sold according to the deed, decree or 
 order; any person may sell agricultural products of 
 this state ; and an officer may sell property distrained 
 
 *The sales of liquors by the manufuclurer is localized, aud required 
 to be at the place of manufacture or on the same plantation, and cannot 
 be sold or offered for sale elsewhere by sample or otherwise. Any mer- 
 chant selling such liquors for the manufacturer must obtain a license. 
 
 t Auctioneers are required by this section to take out a license in every 
 county in which they sell. The license is not as heretofore required only 
 in towns of 3,000 inhabitants.
 
 76 REGULATIONS CONCERNING LICENSES. 
 
 Auctionpor pro. by liim uiulcr execution or other legnl y)roces3. Nor 
 
 hibitod IromseU- . , ,i , i, i 
 
 iiift (j<>"fi«, &c. pIkiII any auctioneer be nllovved to sell goods, wares, 
 
 biought into tho -^ _ _ " _ 
 
 8tnt.-, uniees tho mcichandise or other articles brought into this state, 
 
 owner hiiH oh- i-J 
 
 ourj'ear tolxi?'^ ' '^ '^^^'^V t^ouHty, town or corporation, without the owner 
 such goods. ibereof has first obtained a license for one year to sell 
 such floods, wares, merchandise or other articles. 
 
 Penalty. 40. Any pcrson violating the preceding section, shall 
 
 pay a fine of not less than thirty nor more than one 
 thousand dollars. 
 
 Auctioneers to 41. Auctionccrs shall give to the commissioners of 
 
 make statement r i • i 
 
 of sales on oath, tlic revenuG like Statements of their sales on oath, and 
 answer like interrogatories as merchants may be re- 
 quired by law to give. 
 
 Insurance agents. 
 Insurance com- 42. No agent or subagcnt of any insurance company 
 
 panics to obtain ^^ . , i • i i i 
 
 license. or oiTice, incorporated or authorized by another state, or 
 
 existing in or claicning to exist in another state or foreign 
 country, shall establish or keep any office, or transact 
 the business of his agency within this state, without a 
 
 Penalty for liccnsc. Anv pefson violalino; this section shall pay a 
 
 failure. . J I o I J 
 
 fine of not less than forty nor more than one thousand 
 dollars. 
 
 BroJcers. 
 Penalty against 43. No pcrson shall, without obtaining a license as a 
 
 brokers lor sell- , , , . . 
 
 ing without broker, buy, exchansfe or sell on commission, or for any 
 
 hcense. . 
 
 profit or reward, or as a part of his regular employment 
 or business, certificates of debt of any state, or of the 
 United States, or stock of any state, or in any bank or 
 incorporated company, or the notes of any bank, or 
 any gold or silver coin, or any bill of exchange, draft 
 or note. Any person violating this section shall forfeit 
 two thousand dollars.
 
 REGULATIONS CONCERNING LICENSES. 77 
 
 Dentists. 
 
 44. Anv person who shall, without being licensed Penalty against 
 
 '' • I • L dentists. 
 
 as a dentist, in this state, practice therein the art of 
 dentistry, shall forfeit thirty dollars. 
 
 Stallions. 
 
 45. Any person who, without a license, shall permit Penalty against 
 
 , , II- owners of stal- 
 
 any stallion or iackass belongino; to him or under hisiionsand jack- 
 
 •' ^ a o asses. 
 
 control, to cover mares for compensation, shall forfeit 
 fifty dollars. But the person obtaining such license 
 may let the horse or ass to mares in any part of the 
 state, during the season for which the license has been 
 obtained. 
 
 Theatres; how taxed. 
 
 46. There shall be a tax per week on theatrical per- Tax on theatrical 
 
 - . , performances. 
 
 lormances in a pubhc theatre; a lax per year on each 
 
 place of sale of refreshments in a public theatre, during 
 
 such performances ; a tax per year on the proprietor or on exhibition 
 
 occupier of any public room fitted for public exhibitions, 
 
 who permits the same to be used for such purposes ; a 
 
 tax on any public show, exhibition or performance else- on shows, exhi- 
 
 . bitions, &c. 
 
 where, for each time of performance. 
 
 A list for the sheriff and auditor. 
 
 47. After the commissioner of the revenue shall have Lists of licenses 
 assessed all persons required by law to obtain licenses, commissioner, 
 
 ' . hovt made and 
 
 he shall make a fair classified list thereof, as far as he »' ^^«.' '"Nervals; 
 
 now disposed of. 
 
 may have progressed with the same, at intervals not ex- 
 ceeding fifteen days, and deliver such lists to the sheriff 
 or other collector of the revenue, for his guide in collect- 
 ing the taxes imposed by law on such licenses. He
 
 78 REGULATIONS CONCERNING LICENSES. 
 
 At what times shall rclum lo the auditor of public accounts and to the 
 
 ligf.i for auditor , , ,. , r \ • t r 
 
 and clerk to bo clerk 01 the court 01 the county or corporation, a list oi 
 
 returned. . . i- r i 
 
 all such Hcenses ; that is to say, a list of such as are 
 granted on or after the first day of September and be- 
 fore the first day of May following, shall be returned on 
 or before the tenth day of the said month of May ; and 
 a list of such as are granted on or after the first day of 
 May and before the first clay of September following, 
 shall be returned immediately after the first day of 
 What to specify September. Such lists shall specify the date of each 
 
 in lists. 
 
 license, for what it was granted, the name of the per- 
 son to whom granted, the amount of the tax, to whom 
 paid, and the data upon which the tax was assessed. 
 
 Fees of commis- For cvcry Certificate delivered by a commissioner to a 
 person desiring, or who ought to obtain a license, the 
 commissioner shall be entitled to a fee of fifty cents for 
 each license, unless such license be refused by the 
 
 By whom paid, court ; which fccs shall be paid to him out of the trea- 
 sury, on the warrant of the auditor of public accounts; 
 and the same shall be included and added to the 
 amount of tax assessed upon such license, and be col- 
 lected and paid into the treasury in the same manner 
 
 Fee for transfer; and at the Same time such taxes are payable. He shall 
 
 by whom paid. .,, r r r r r f 
 
 receive a fee of fifty cents for a transfer of a license, to 
 be paid by the person obtaining such transfer. 
 
 License returns; evidence. 
 
 Penalty for fail- 48. If any commissioncr fail to return any such list 
 ur^ore m ^^ liceuses at the times and in the manner before di- 
 rected, without a reasonable excuse therefor, no warrant 
 shall be issued by the auditor of public accounts in his 
 favor, until such lists are returned ; and he shall, more- 
 Penaity for fail- ovcr, pay a fine of one hundred dollars. If no licenses 
 where noli- havc bccn issued or obtained, he shall return the fact at 
 
 censes have been . • i r ,,._,. , 
 
 issued. the times required tor a return ot a list ot licenses; and 
 
 for his failure so to do, he shall incur the same penalties
 
 REGULATIONS CONCERNING LICENSES. 79 
 
 as are imposed for his failure to return a list of licenses 
 granted. 
 
 49. Any such list signed by the commissioner, wherein List of license 
 
 ,1,, ,1 „ • -I r ^• evidence against 
 
 shall be stated the amount or tax paid tor any license, delinquent 
 and to whom paid, shall, in any motion or proceeding 
 against any dehnquent sheriff or collector, be evidence 
 to charge him therewith. 
 
 Sheriff or collectors ; "power to distrain. 
 
 50. The sheriff or other collector shall be authorized sheriff autho- 
 
 . .. ^• ^ r rized to distrain 
 
 and required to distrain immediately for the amount for license tax. 
 with which any person may have been assessed by the 
 commissioner upon any license under the provisions of 
 this act ; and to sell, upon ten days' notice, so much of 
 such person's propert}^ subject to distress as may be ne- 
 cessarj' to pay the taxes so assessed. 
 
 51. No sheriff or collector shall receive from any per- sheriff not to re- 
 
 1 . 1 I 1 r- , • 1 1 ceive license tax 
 
 son a license tax unless he has first received the cer- until the certifi- 
 tiricate of the commissioner showing the amount withmissionerispro- 
 which such person has been assessed, or the list re- 
 quired to be furnished to such sheriff or collector by the 
 commissioner. 
 
 Taxes; when payable. 
 52. Every sheriff or collector shall account for and Times at which 
 
 , , 11- '-I's sheriff shall 
 
 pay into the treasury the taxes assessed on licenses at pay into the trea- 
 
 . . sury the license 
 
 the following times : The taxes assessed on or after theta^'es. 
 first day of September, and before the first day of May 
 following, shall be accounted for and paid on or before 
 the thirtieth* day of the said month of May; and the 
 taxes assessed on or after the first day of May, and be- 
 
 * The taxes are to be paid on the 30th of May, instead of the 20th of 
 May, as heretofore. 
 
 duced.
 
 80 REGULATIONS CONCERNING LICENSES. 
 
 fore the first day of September following, shall be ac- 
 counted for and paid at the same time that other taxes 
 collected by such sheriff or collector are required by 
 law to be accounted for and paid. 
 
 Jiidg-ment without notice. 
 
 Proceedings to *53. If the taxcs required to be paid on or before 
 aSduor againsf ihc thirtieth of May be not then paid, the auditor of 
 
 eherift" for failure i ii • i • i i r i 
 
 to pay taxes at public accounts shall Within three months alter such 
 
 the time required ' 
 
 bylaw. failure, file in the clerk's office of the circuit court in 
 
 the city of Richmond, with the clerk thereof, an accu- 
 rate account of the amount with which any such sheriff 
 or collector may be chargeable on account of such taxes; 
 
 Clerk shall enter and thereupon such clerk shall enter up a judgment 
 
 np judgment for 
 
 amount and against such sheriff or collector and his securities for the 
 
 uaniAges. ^ 
 
 amount wherewith he is so chargeable, with lawful in- 
 terest thereon from the time of such failure until pay- 
 ment thereof, and fifteen per centum damages in addi- 
 tion thereto; which judgment shall have the same 
 validity and be subject in all respects to the like pro- 
 ceedings thereupon as if it had been rendered by the 
 court. 
 
 Rehearing authorized. 
 
 Right of appeal 54. But any person aggrieved by such judgment 
 
 months. may apply to the circuit court of the city of Richmond 
 
 within six months thereafter, to set aside said judgment 
 
 and try said cause, which such court may do upon 
 
 jndgmentnot such tcrms as it may prescribe. Such judgment, if 
 
 impaired by , . r i i i r i i • ry 
 
 death of any ob- entered a2;ainst any obligor of the bond or such sheriff 
 
 ligorofthebond. ° . '' ° 
 
 or collector who is dead at the time of the entry of such 
 judgment, shall not be impaired thereby ; and as to the 
 parly who may have died, it shall operate to all intents 
 
 *This section conforms the proceedings to oblaio a judgment to that 
 for taxes on property.
 
 REGULATIONS CONCERNING LICENSES. 81 
 
 and purposes as a judgment against the personal re- 
 presentalive of such deceased parly. 
 
 Delinquents; how returned. 
 
 55. When a sheriff" or other collecting officer is un- whensherifl 
 
 11 1^1 r I • I II ™*y return 
 
 able to nnd properly out or which to make the taxes license tax in- 
 
 ' '' solvent. 
 
 imposed upon persons who may have been assessed 
 with a license, such sheriff" or collector may return 
 such persons as insolvents, subject to all the laws in 
 relation to uncollected taxes. 
 
 Commissions to sheriffs and collectors. 
 
 56. Every sheriff" or person receiving taxes or licenses sheriffs' commis- 
 
 , I'l 1111 n 1 •• r sions for coUect- 
 
 under this chapter shall be allowed a commission ot two iog license taxes. 
 per cent, for their collection on the first five thousand 
 dollars, and one per cent, upon any, excess over that 
 sum ; and if he shall punctually pay the same into the 
 treasury within the time prescribed by law, he shall 
 be allowed an additional compensation of two per cen- 
 tum on the first five thousand dollars, and of one per 
 centum on any excess over that sum. 
 
 Penalties, how recoverable.* 
 57. The penalties prescribed in this act, except those How penalties 
 
 r6coT6r&bl6. 
 
 recoverable in the circuit court of the city of Richmond, 
 by existing laws, shall be recoverable by action of debt, 
 presentment, indictment or information. 
 
 58. Such action of debt may be brought in the name where action or 
 01 the commonwealth, either in the county or corporation brought, 
 wherein the off'ence was committed, or wherein the 
 
 * The 57th, 58th, 59lh and 60th sections contain new and comprehen- 
 sive provisions for the recovery of fines, penalties and forfeitures for 
 violations of the revenue laws. 
 11
 
 82 REGULATIONS CONCERNING LICENSES. 
 
 offender resides, and such action may be either in the 
 county or corporation court or in the circuit court of the 
 county or corporation. 
 
 Bail to be re- 59. In the actioo oF debt, bail shall be required as a 
 
 Defendant may matter of right, and the defendant arrested under a 
 
 be discharged _ . 
 
 upon giving bond capias hereby authorized, may, at, any lime pendine 
 
 with approved ' •' -^ ' J i o 
 
 security. jj^g cage, give bond with sufficient security to the officer 
 
 making the arrest, who may thereupon be discharged. 
 
 Conditions of Such bond shall be conditioned for the appearance of 
 
 bond. , 1 • 1 , , 
 
 the party to answer the action and to abide by and 
 With whom filed satisfy the judgment of the court; and shall be re- 
 lumed by such officer to the clerk of the court from 
 which the capias issued, to be filed and preserved by 
 the clerk of such court. If deemed necessary, an at- 
 tachment may also be issued as now authorized in 
 other cases, except that an affidavit and a bond shall 
 not be required of the commonwealth or her agents in 
 the proceedings hereby authorized. 
 
 Deities of commonwealth'' s attorneys. 
 Duty of the at- GO. In addition to the general duties of the attorney 
 
 torney for the i i • i . , 
 
 commonwealth tor llie commonwealth in each county or corporation, he 
 
 to institute pro- -' ' 
 
 tio'ir8''u"onthe°' s^^^^' upon his owu motion, or upon the application of 
 ^yi-'ifvlnuo"^ any revenue officer or ofany conservator of the peace, 
 officer. institute prosecutions or actions upon all the offences 
 
 herein prescribed. 
 
 61, This act shall be in force from its passage.
 
 TAXES. 83 
 
 ACTS 1859-GO, CHAP. 3. 
 A71 ACT imposing Taxes for the Support of Government. 
 
 Passed March 31, 1860. 
 
 1. Be it enacted by the general assembly, that the 
 taxes on the persons and subjects required by law to 
 be listed or assessed, shall be yearly as follows : 
 
 Taxes on lands and lots. 
 
 On tracts of lands and lots, with the improvements Tax on land, 
 thereon, not exempt from taxation, forty cents on every 
 hundred dollars value thereof; and herein shall be in- what included 
 
 . therein. 
 
 eluded all tracts of lands and lots, with the in)prove- 
 ments thereon, not exempt from taxation, of incorpo- 
 rated joint stock companies, savings institutions and 
 insurance companies. 
 
 On personal property. 
 
 2. On all the personal property, moneys and credits on personal pro- 
 required by law to be listed, and not exempt from taxa-andcr^lfaf^* 
 tion, except slaves, forty cents on every hundred dollars 
 
 value thereof; and herein shall be included all the capi- what included 
 
 , . , , . ^ . , . therein, and what 
 
 tai invested or used in any raanutacturing business ex- exempted. 
 cept gas companies, where the assessment shall be on 
 the value of such property invested or employed in any 
 trade or business, except agricultural, for which no 
 license is required, and all the personal property and 
 money's of incorporated joint slock companies, except 
 the moneys and personal property that constitute part of 
 the capital of the banks, and except the moneys and per-
 
 84 TAXES. 
 
 sonnl property of savings institutions and insurance com- 
 panies which have dcclareil dividcncls wiihin one 5'ear 
 pr(.'cc(liiig tlie first day of Februar}' ; and the words 
 " moneys and credits" shall be construed to include all 
 moneys or credits owned by any resident in this slate, 
 whether such moneys or credits are wiihin or without 
 the stale. 
 
 On slaves. 
 
 onsiaresovcr 3. On cvcry slavc over twelve years of age, whether 
 years o age. gj^^j^p^gj fp^-jj^^ couiity levy in cousequenco of bodily 
 
 Whoinciudcd. infirmity or not, One dollar and tvvent}' cciits ; and herein 
 shall be included all slaves, over twelve years of age, 
 owned or hired by any company, institution or person 
 whatsoever. 
 
 On free negroes,* 
 
 On free negroes. 4. On cvcry male free negro who has attained the 
 age of Iwenty-one years, eighty cents. 
 
 White males. 
 
 On white males. 5. On cvcry white male inhabitant who has attained 
 the age of twenty-one years, eighty cents. 
 
 On public bonds. 
 
 On Interest on G. On the interest or profit which may have been re- 
 public bonds. • 1 I 1 • • • 1 
 
 ceived by any person, or converted into principal so as 
 lo become an interest-bearing subject, or otherwise ap- 
 propriated, wiihin the year next preceding the first day 
 of February of each year, arising from bonds and cer- 
 tificates of debt of this or any other stale or country, or 
 
 *See ch. 55 (extracted from Acts 1852-3), published ia this pamphlet.
 
 TAXES. 86 
 
 of any corporation created by this or any other stale, 
 whether the slock of such company be exempt from 
 taxation or not, six and two-thirds per centum. 
 
 Dividends. 
 
 7. On ihedividends declared within the year prece- on dividends ot 
 
 ,. t r I f T-. I I • ... savings banks 
 
 dmg the tirst day ot tebruary, by savings mslilulions and insurance 
 
 ... companies. 
 
 and insurance companies, to be paid by such mslilulions 
 and companies iiilo the treasury respectively, six and 
 two-thirds per centum. 
 
 On income. 
 
 8. On the income or fees received during the year on income or 
 ending the first day of February of each year, in con- 
 sideration of the discharge of any office or employment 
 
 in the service of the slate, or in consideration of the 
 
 discharge of any office or employment in the service of 
 
 any corporation, or in the service of any companss firm 
 
 or person, except where the service is that of a minister Exception. 
 
 of the gospel, one-half of one per centum if the same 
 
 be not more than two hundred and fifty dollars ; one 
 
 per centum if the same be more than two hundred and 
 
 fifty dollars and not more than five hundrcti dollars; one 
 
 and a half per centum if ihe same be more than five 
 
 hundred dollars and not more than a thousand dolkirs; 
 
 and two per centum if the same be over one thousand 
 
 dollars. The tax payable under this section by anTaxesofoffi- 
 
 tr- r • • 1 r 1 '^^'■^ ^'^ govern- 
 
 omcer or government receivmg a salary out or the trea- ment, how paid, 
 sury, shall be deducted at the lime the salary is audited 
 and paid. 
 
 9. On the yearly rent or annual value of toll bridges on toil bridges 
 and ferries other than those toll bridges and ferries ex- 
 empt by their charter from taxation, six per centum.
 
 S6 TAXES. 
 
 On licenses. 
 
 Ordinaries. 
 10. The taxes on licenses shall be as follows: 
 Ordinaries and Oil a llccnse to kccp an ordinary or house of public 
 
 public entertain- . ~ , ■. , i • r i i i r 
 
 ment. entcriainmctit, lorly dollars; and ir the yearly value ol 
 
 such house and furniture exceeds one hundred dollars 
 and is less than two hundred dollars, the tax shall be 
 fifty dollars; and if the 3'early value thereof exceeds 
 two iiundred dollars, there shall i)e added lo the last 
 meniioiied sum fifteen per cent, on so much thereof as 
 exceeds two hundred dollars. 
 
 Private entertainment. 
 Private enter. 11. On 3 iiccnse to keep a house of private cntertaln- 
 
 tainment and ..... , , 
 
 boarding-houses, meut Of a pnvalc boardiiig-nousc, or any other house 
 not private, but kept ibr public resort for any purpose, 
 five dollars ; and if the yearly value of such house and 
 furniture exceed fifty dollars and is less than one hun- 
 dred dollars, the tax shall be ten dollars. If the yearly 
 value thereof exceed one hundred dollars, there shall 
 be added lo ,the last mentioned sum ten per cent, on so 
 much thereof as exceeds one hundred dollars. But no 
 house shall be deemed a private boarding-house with 
 less than five boarders. 
 
 Cook shops and 12. On cvcry license to keep a cook shop or eatmg- 
 
 eatinghouses. , ' • i , r i i- 
 
 house, or any house not private, but kept for public re- 
 sort for an}' purpose, fifteen dollars; and in addition 
 thereto, fifteen [)er cent, on so much of the yearly value 
 thereof as exceeds one hundred dollars.
 
 TAXES. S7 
 
 Bowling alleys. 
 
 13. On every license permitting a bowling alley or Bowling alleys 
 saloon to be kept for a year, fifty dollars : provided, that 
 
 where there is more than one such alley kept in any one 
 room, fifteen dollars each shall be charged for the excess 
 over one. 
 
 Billiard tables. 
 
 14. And on every license permitting a billiard table BUiiardubieB. 
 to be kept for a year, one hundred dollars: provided, 
 
 that where there is more than one such table kepi in any 
 one room, fifty dollars each shall be charged for the ex- 
 cess over one table : provided, that if such billiard table, whenfomot 
 
 more than four 
 
 bowlmg alle}' or saloon, are not kept open more than m°i»tbs. 
 four months in any one year, the taxes thereon shall 
 only be one-half of these rates. 
 
 Bagatelle tables. 
 
 15. On every license permitting a bagatelle or other Bagatelle tables, 
 like table to be kept for one year or any less time, twenty 
 
 dollars for the first, and if more than one, ten dollars for 
 the second, and five dollars for each additional table 
 kept in the same house. . , 
 
 Livery stables. 
 
 16. On every license to a keeper of a livery stable, Lircry stabies. 
 one dollar for each stall thereof; and herein shall be in- 
 cluded as stalls, such space as may be necessary for a 
 
 horse to stand, and in which a horse is or may be kept. 
 
 Di^^tilleries. 
 
 17. On every license to the proprietor of a distillery, Distuieriee.
 
 SS TAXES. 
 
 if a brginncr, iho tax sliall he tvvcnly dollars; and if 
 said distillery is to be kept in operation as nnnch as four 
 months in the year, the tax shall be thirty dollars ; if for 
 six months, forty dollars; if for nine nnonths, sixty dol- 
 lars ; if for a longer tinae than nine months, one Imndred 
 dollars; and if such distillery has been kept in opera- 
 tion as n>uch as four months in the year next preceding 
 the time of obtaining such license, the proprietor thereof 
 Additionni tax shall pay, in adtlilion to the tax imposed on beginners, 
 
 on sales. \ \r c \ c \ r 
 
 one-halt ot one per centum on the amount ot sales ot 
 such distillery for the twelve months next preceding the 
 time of obtaining such license. 
 
 Mercliants. 
 
 Merchants' 18. On cvcry Hceuse to a merchant or mercantile 
 
 specific tax. . . • , • , ,, 
 
 nrm, vvliere a specitic taxis to be paid, sixty dollars: 
 provided, that if the capital employed by said merchant 
 or firm be shown by affidavit to be less than five hun- 
 dred dollars, the lax to be paid shall be ten dollars ; but 
 this proviso shall not authorize any such person to sell 
 whenpropor. vvinc, ardent spirits, or a mixture thereof; and when 
 
 tioned to salea. 
 
 the tax is in proportion to the sales, if the taxable sales 
 shall be under one thousand and one dollars, the tax 
 shall be twenty dollars; if one thousand and one and 
 under fifteen hundred dollars, twenty-four dollars; if 
 fifteen hundred dollars and under twenty-five hundred 
 dollars, thirty-two dollars ; if twenty-five hundred dol- 
 lars and under five thousand dollars, forty-eight dol- 
 lars ; if five thousand dollars and under ten thousand 
 dollars, seventy-six dollars; if ten thousand and under 
 fifteen thousand dollars, ninety-six dollars; if fifteen 
 thousand dollars and under twenty thousand dollars, 
 one hundred and twelve dollars; if twenty thousand 
 dollars and under thirty thousand dollars, one hundred 
 antl forty dollars ; if thirty thousand dollars and under 
 fifty thousand dollars, two hundred and eight dollars ;
 
 TAXES. 89 
 
 and if over fifty thousand dollars, ten dollars for every 
 ten thousand dollars excess over the said sum of fifty 
 thousand dollars. 
 
 Merchant's permission to sell ardent spirits. 
 
 19. x\nd in every case in which the license to a mer- Liquor license 
 
 , -1 r- • I 1 • • 11 on beginners. 
 
 chant or mercantile rirm includes permission to sell 
 wine, ardent spirits or a mixture thereof, porter, ale or 
 beer, by wholesale and retail, or by retail only, if such 
 merchant or firm (commencing business for the first 
 time) sell by wholesale and retail, an additional tax of 
 one hundred dollars; and if by retail only, forty dol- 
 lars; and if such license be to a merchant or mercan-ToconHnue 
 
 • 1 r" • I • M r n • • i business. 
 
 tile firm to continue the privilege ol selling wine, ardent 
 spirits or a mixture thereof, porter, ale or beer, if by 
 wholesale, or by wholesale and retail, or by retail only, 
 the lax shall be one per centum on the amount of such 
 sales for ihe year next preceding the time of obtaining 
 said license, in addition to the specific tax imposed on 
 beginners ; but said sales shall not be estimated in 
 ascertaining the amount of a merchant's license. 
 
 Merchant tailor. 
 
 20. Merchant tailors, lumber merchants, dealers in other tradea and 
 
 , . 1 I II 1 • 1- 1 callings taxed as 
 
 coal, ice or wood, shall obtain licenses as merchants, merchants. 
 and be assessed and taxed thereon as other merchants 
 are by the preceding sections of this act, and shall be 
 subject to like penaliies for conducting such business 
 without a merchant's license. 
 
 Commission merchant. 
 
 21. The tax on every license to a commission mer- commission 
 
 y . c 1 • 1 .1 • 1 • merchants, to- 
 
 chant, forwarding merchant, tobacco auctioneer or ship bacco auction- 
 broker, shall be forty dollars, if commencing business ; brokers, 
 12
 
 90 TAXES. 
 
 and if to continue such business after the sanfie has 
 been carried on for a year, the tax on such Hcense shall 
 be two per ccnlurai on the amount of commissions re- 
 ceived ; and this lax shall be in addition to such tax as 
 may be imposed on a license to such merchant or firm, 
 to sell any goods, wares or merchandise. 
 
 Auctioneers. 
 Auctioneers' 22. On cvery license to an auctioneer or vendue mas- 
 
 ecale of license ... „ i • > 
 
 in towns. ler Commencing business, twenty-five dollars; and it 
 
 the place of business be in a town containing a popu- 
 lation of three thousand inhabitants, thirty-two dollars ; 
 if the population exceeds three thousand, an additional 
 tax of fifteen dollars for every thousand persons above 
 that number, and at that rate for any fractional excess 
 less than one thousand; but said specific tax shall in no 
 
 Real estate auc- casc cxcced ihiec hundred and fifty dollars. On every 
 
 tioneers. _ . . . 
 
 license to an auctioneer who deals exclusively in real 
 
 estate, two hundred and fifty dollars, and he shall have 
 
 the right to sell real estate at auction or otherwise. On 
 
 When charged a ever \' liccnsc to an auctioneer or vendue master to con- 
 percentage on . . r- , , , • , 
 sales. linue the business alter the same has been carried on 
 
 for a year, one per centum on the am.ount of taxable 
 sales of such auctioneer or vendue master, but in no 
 case shall the tax on such sales exceed one thousand 
 dollars: provided the tax to be paid by auctioneers for 
 the sales of molasses and sugar, shall in no case ex- 
 ceed five hundred dollars for such sales ; but the tax 
 on sales of other articles shall not be affected by this 
 provision. 
 
 SamiAe merchants. 
 Selling goods by *23. On cvcry licensc to a person selling goods by 
 
 * A merchant who has obtained a license to sell goods by sample at his 
 store house or place of trade, has no right, under such license, to permit 
 any other person, not so licensed, under cover of such license, to make
 
 TAXES. 91 
 
 sample, card or olherwise, except at some store-bouse 
 or place of trade, two hundred dollars; but such sales 
 made at such store-house shall subject the person doing 
 business at such store-house to the tax required to be 
 paid by a merchant. 
 
 Patent rights. 
 
 24. On every license to sell or barter patent rights. Patent rights and 
 
 r T Ti • I- 1 1 • • quack medicines. 
 
 Iwenty-rive dollars; patent, specihc or quack medicines, 
 if by wholesale, fifty dollars ; if by retail only, twenty- 
 five dollars, unless he have a merchant's license. 
 
 BooJc agents. 
 
 25. On every license to a person obtaining subsc rip- Book amenta and 
 
 11 f 1 11 11- print seUers. 
 
 tions to books, twenty-iive dollars ; to a person selling 
 maps, prints, pamphlets or periodicals, or obtaining sub- 
 scriptions therefor, or in any manner furnishing the same, 
 twenty-five dollars: provided, if the person oblaininj; if nonresidento. 
 such license has not been a resident of the slate one 
 year, the tax shall in each case be one hundred dollars. 
 
 Agents for renting houses and hiring negroes. 
 
 26. On every license to a person engaged as agent Renting houses, 
 for the renting of houses, twenty-five dollars. 
 
 27. On every license, to a person engaged as agent Hiring negroes, 
 for the hiring of negroes, fifty dollars. 
 
 Stallions. 
 
 28. On every license to the owner of a jackass or Jackasses and 
 
 ^^■ r ■ r i • i i • • stallions. 
 
 stallion, tor services or whicli the compensation is re- 
 sales by sample at such store-house. If a merchant permit such sales, it 
 is a plain evasion of the revenue laws; and this section was framed with 
 a view of imposing the tax on such mercliaut, in addition to liis former 
 tax.
 
 98 TAXES. 
 
 celved, twice ih^amniint of such compensation, when 
 the charge is for such service by the season ; and wliere 
 such srrvices are f(;r less ihan a season, then twice what 
 a comnjissiorier m:iy judge to be a reasonable charge 
 therefor. The tax, however, in no case to be less than 
 ten dollars. 
 
 Theatrical performances. 
 
 TTieatres. 
 
 29. On every license permitting theatrical perform- 
 ances in a public theatre or elsewhere, six dollars each 
 week of such performances, notwithstanding the owner 
 of the place of exhibition shall have paid the license tax 
 above required. 
 
 Refreshments in 30. On cvery license permitting the sale of refresh- 
 theatres. ■ , 1 • 1 r 1 
 
 mcnts in a theatre during such performances, one hun- 
 dred dollars for eacli place of sale ; and no abatement 
 shall be made, if the privilege be exercised for a period 
 of less than one year. 
 
 Exhibition 
 rooms. 
 
 31. On every license permitting the proprietor or oc- 
 cupier of any public room fitted for public exhibitions, 
 to use the same for such purposes for a year, twenty 
 dollars, if such room be in a town of less than five 
 thousand inhabitants ; forty dollars, if in a town of more 
 than five thousand and less than ten thousand inhabi- 
 tants, and sixty dollars in all other towns ; and in addi- 
 tion to these rates, there shall be added to said license 
 tax forty cents on every hundred dollars value of such 
 rooms or buildings: provided such rooms and buildings 
 are not otherwise assessed. 
 
 Shows. 
 
 82. On every license permitting any public show, 
 exhibition or performance, if in a corporate town, or 
 within five miles thereof, fc^r each time of performance, 
 ten. dollars J if elsewhere, five dollars j and for every
 
 TAXES. 93 
 
 exhibition of a circus, if wiihin a corporate town, orcircnsee. 
 within five miles thereof, forty dollars; if elsewhere, 
 twenty dollars; and for every exhibition of a menagerie, Menagenee. 
 if wiihin a corporate town, or five miles thereof, forty 
 dollars; if elsewhere, twenty dollars. All such shows, 
 exhibitions and performances, whether under the same 
 canvas or not, shall be construed to require separate 
 licenses therefor; and upon any such shows, exhibitions 
 and performances being concluded, so that an additional 
 fee for admission be charged, the same shall be con- 
 strued to require an additional license therefor. 
 
 Porter, ale and beer. 
 
 33. On every license to sell by retail porter, ale or Maituqnors. 
 beer, twenty dollars; and if ihey continue for more than 
 
 one year, an additional tax of one per centum on the 
 amount of taxable sales. 
 
 Stock brokers. 
 
 34. On every license to a broker who deals exclu- stockbrokers, 
 sively in slocks, two hundred and fifty dollars; and he 
 
 shall thereupon have the right to sell the said slocks at 
 auclion or otherwise. 
 
 Bank note brokers. 
 
 35. On every license to a broker, five hundred dol- Brokers. 
 lars ; if located in a city witli a population exceeding 
 fifteen thousand of white population, seven hundred and 
 
 fifty dollars. 
 
 Insurance companies. 
 
 36. On every license to an agent or subagent of any insurance com- 
 
 I III- P^°'^'- 
 
 insurance company not chartered by this state, twenty-
 
 94 ' TAXES. 
 
 five (If)llnrs ; and in addition thereto, a tax of one-half 
 of one per cent, on the whole amount of premiums re- 
 ceived and assessments collected by such 'agent or sub- 
 agent or company within the state, as prescribed by law. 
 
 Physicians and others. 
 
 Physicians, den- 37. On cvcry liccnsc to a physician, surgeon or den- 
 tists and lawyers. ... , ,, I ,. 
 
 list, hve dollars ; and on every license to an attorney at 
 
 law, five dollars. If the yearly income derived from 
 
 the practice of any such callings or professions during 
 
 the year next preceding the time of obtaining such 
 
 license, shall exceed four hundred dollars, there shall 
 
 be an additional tax on the excess of one per centum; 
 
 and this irjcome shall be included in the license tax. 
 
 Dag-uerreian artists. 
 
 artists. 
 
 Daguerreian 38. On everv license to the owner of a daguer- 
 
 reian or such like gallery, by whatsoever name it may 
 be known or called, if in a city or incorporated town of 
 less than five thousand inhabitants, twenty dollars; if 
 more than five thousand inhabitants, fort}'' dollars ; if 
 elsewhere, ten dollars ; and if the yearly income de- 
 rived from the practice of said art exceed five hundred 
 dollars in any county, city or town, an additional las of 
 two per centum on such excess for the year nest pre- 
 ceding the time of obtaining such license; and such tax 
 shall be imposed whether an artist perform in a gallery 
 or not. 
 
 Express companies. 
 Express compa- H9. Ou evcry liceusc to a person or company carrv- 
 
 nies required to ' "^ ' tr j j 
 
 ^mra^toiuXol '"a °" ^^y express business for compensation, fifty dol- 
 
 of receipts. ]^^^^ g,-,fj jj^ addition thereto, every such company shall 
 
 make a return to the auditor of public accounts, on the
 
 TAXES. 96 
 
 15lh day of January and July in each year of the total 
 receipts of such compan}'', on account of its operations 
 within the state of Virginia within the six months pre- 
 ceding the first day of January and July in each year. 
 Such returns shall be verified by the oaths of the agent Remmsto be on 
 and chief officers of such company, at its principal 
 office or offices in this state, in the manner and accord- 
 ing to the forms prescribed by the said auditor, whether 
 collected within or without the state. Such express Tax on receipts, 
 company shall pay on the total receipts so reported, a 
 tax of one-half of one per centum, except for the trans- Exception, 
 portalion of bank notes, for which the tax shall be one- 
 fourth of one per cent, upon the amount of bank notes 
 transported over one hundred miles at any one time, 
 except notes sent by the banks and sheriffs of the com- 
 monwealth, and for failure to make such report or pay Penalty for 
 such tax, a penalty of six hundred dollars shall be im- report, 
 posed on the company so failing, to be recovered as 
 other penalties are : provided, however, that no license Not to do the 
 
 , , . 1 1 1 1 • business of a 
 
 to carry on the express business snail authorize any broker, 
 such company to do the business of a broker. Such 
 license shall give the privilege throughout the state. 
 
 40. No express company shall pay any tax on bank when tax on 
 
 (. 1 1 r -1 • • r 1 • transportation ot 
 
 notes torwarded tor any resident citizen oi this com- bank notes paid, 
 mon wealth, unless he be a broker dealing in bank notes. 
 
 Bank dividends. 
 
 41. On the dividends declared by any bank i n cor- Bank diTidend*. 
 porated by this state, ihc tax shall be six and two-thirds 
 
 per centum upon the amount thereof, to be paid into 
 the treasury by the bank. If the dividend be that of a 
 bank incorporated elsewhere, the lax shall be six and 
 two-ihirds per centum upon the amount thereof, to be 
 assessed and collected as other taxes.
 
 96 
 
 TAXES. 
 
 On suits. 
 
 origin»i guita. 42. Whcn any original suit, attachment or other ac- 
 tion is commenced in a circuit, county or corporation 
 
 Appeal*, &c. court, there shall be a tax of one dollar; if it be an ap- 
 peal, writ of error or supersedeas in a district court, 
 three dollars and fifty cents; and if in the court of ap- 
 peals, five dollars. 
 
 On seals. 
 
 Exemptions, 
 Code, p. 216. 
 
 Seals of courtB. 43. When the seal of a court, of a notary public, or 
 
 notAries or state. , i r i • i , 
 
 the seal ot the stale is annexed to any paper, except 
 in those cases exempted by law, the taxes shall be as 
 follows : For the seal of the state, two dollars ; for any 
 other seal, one dollar and fifty cents, except in cases of 
 protests of bills or notes for one hundred dollars or 
 smaller sums ; in which cases, the tax shall be fifty 
 cents; and herein shall be included a tax on a scroll 
 annexed to a paper in lieu of an official seal. 
 
 On wills, and administrations. 
 
 WOla and admi- 
 nistrationg. 
 
 44. On the probate of every will or grant of admi- 
 nistration, there shall be a tax of one dollar. 
 
 Deeds. 
 
 Deeds and con- 
 tracto. 
 
 45. On every deed admitted to record, whether the 
 same has been recorded before or not, and on every 
 contract relating to real estate, whether it be a deed 
 or not, which is admitted to record, there shall be a tax 
 of one dollar.
 
 TAXES. 97 
 
 Internal imjyrovemeiit companies. 
 46, Every rail road company or canal company shall Ran road and 
 
 irr r TiT 1 <^''°*' companies 
 
 hereafier report quarterly, on the nfteenlh dav of March, to report to the 
 
 1 ^ -^ *' auditor quarterly 
 
 June, September and December in each year, to the 
 
 auditor of public accounts, the number of passengers what to report. 
 
 transported, and the aggregate number of miles traveled 
 
 by them within this commonweallh, and the gross amount 
 
 received by such company for the transportation of 
 
 freight over such road or canal, or any part thereof, 
 
 during the quarter of the year next preceding the first 
 
 day of the month in which such report is made. Such when only 
 
 . , . .... partly within the 
 
 company, whose road or canal is only in part withm the state, 
 commonwealth, shall report as aforesaid such portion 
 only of such amount received for the transportation of 
 freight, as the part of the said road or canal, which is 
 within this commonweallh, bears to the whole of such 
 road or canal. 
 
 47. Such statement shall be verified by the oaths Report made on 
 of the president and the superintendent of transporta- 
 tion, or other proper officer. Every compan}'' failing topenaityfor 
 make such report, shall be fined five hundred dollars. 
 At the lime of making such report, the company shall Tax on passen- 
 pay into the treasury, for every passenger transported, a^"*' 
 tax at the rate of one mill for every mile of transporta- 
 tion of each of such passengers, and a tax of one-halfTas on freight 
 of one per centum of such gross amount received for the 
 transportation of freights. Every such company paying to be exempt 
 such taxes, shall not be assessed with any lax on itsian™a.*^^°°' ^"^ 
 lands, buildings, cars, boats or other property which 
 they are authorized by law to hold or have. But ifin case of failure 
 
 1 P -1 , . , ^to pay, what is 
 
 any such company tail to pay such taxes at either ofdone. 
 the terms specified iherefor, then its lands, buildings, 
 cars, boats and other property shall be immediately 
 assessed under the directions of the auditor of public 
 13
 
 98 TAXES. 
 
 account?, by nny person appointed by binn for the pur- 
 pose, at its full viilue, and a tax sliall at once bo levied 
 ibcrcon as on real estate and other propcrl}', to be col- 
 lected by any sberiflf wliom lh« auditor may direct, and 
 such sbciifTshall dislrnin and sell any personnl properly 
 of such company, antl pay such taxes into the tieasury 
 within three months from the lime when such assess- 
 ment is furnished lo him. 
 
 Horses broitght into this state. 
 Howe«. mule*, 48. On cvery license lo sell horses, mules, asses and 
 
 &c. brought into . , . , . _ , i u • 
 
 toeeute. jcHnels, broughl into this stale lor sale, len dollars in 
 
 each county. 
 
 Sales of horses for projit* 
 Selling on com- 49. Oil cvcry liccnse to buy or sell for others on com- 
 
 missiun horses, . . r r> i i i * 
 
 mules, &c. mission or lor pront, horses, mules, asses and jennets, 
 cattle, sheep or hogs, len dollars. 
 
 Carriages and other vehicles. 
 Curriagcsnnd 50. Ou evcry liccuse to sell carriages, buo;Kies, ba- 
 
 Other vehicles , , -^ . , , v, u- 1 
 
 mBnufacturtd rouclies, coachcs, siGfS, wagons, and such like vehicles, 
 
 out ot the state. ,' 'oo' o ' ^ » 
 
 manufactured out of this state, fifty dollars in each 
 county or corporation. 
 
 Sale of slaves. 
 fiiavesgoidon 61. Oil cvcry liccnsc lo buv or sell for others on com- 
 
 ComumBion. . . ,, r i " i ii i i 
 
 mission or lor pront, slaves, len dollars; and on the 
 yearly income derived from such business, an addi- 
 tional lax of one-half of one per centum. 
 
 52. The act passed the eighteenth of March, eighteen 
 hundred and fifty-six, entitled "An act imposing taxes 
 for the support of government," is hereby repealed. 
 
 Commencement 53. This act shall be in force from its passage.
 
 TAX ON ESTATE OF DECEDENT. 9^ 
 
 ACTS OP 1853-4, CHAP. 2. 
 An ACT im'poswg Taxes for the Siipport of Government. 
 
 Passed March 2, 1834. 
 
 *15. The tax on the estate of a decedent, prescribed Tax on estate of 
 by the thirty-ninth chapter of the Code of Virginia, 
 shall be two per centum of such estate. 
 
 20. This act shall be in force from its passage. commencement 
 
 * In ihe case of Eyre v. Jacob, slierift", the court of appeals have held 
 that this section of the tax law of 1854 i^ still in force, and is constitu> 
 tional. 
 
 Section 38 of ch. 1, Acts of 1859-GO, page 24 of this pamphlet, pre- 
 scribing the manner of assessing taxes on persons and property, pre- 
 scribes the rate to be imposed on real estate at two per cent, of such 
 estate, and leaves Ihe 15th section of ch. 2, Acts of 1853-4, in full force. 
 The commissioners can therefore readily understand their duty, and 
 they .should not fail to assess all tuxes on estates transmitted for each cur- 
 rent year; and if any have been omitted, there is ample provision to be 
 found for ha assessment in $70, ch. 1, Acts 1859-CO, p. 44, of this 
 pamphlet.
 
 100 COLLECTION OF TAXES ON PERSONS AND PROPERTY. 
 
 ACTS 1859-GO, CHAP. 4. 
 
 An ACT for the Collection of Taxes on Persons and 
 Property. 
 
 Passed March 28, 1860. 
 
 Be it enacted by the general assennbly, that the 
 thirty-sixth chapter of the Code of Virginia, and the 
 first and second sections of the act entitled an act to 
 anaend the fifth, sixth and sixteenth sections of an act 
 concerning sheriffs, con:imissioners of the revenue, their 
 duties and compensation, passed March 15th, 1S56, at)d 
 repeahng the eleventh section of said act, passed April 
 2d, 1S58 ; also the thirteenth, fourteenth and seventeenth 
 sections of chapter eight of an act entitled an act con- 
 cerning sheriffs and corhmissioners of the revenue, their 
 duties and connpensation, passed March 15th, 1856, and 
 all acts and parts of acts inconsistent with the provi- 
 sions of this act, be repealed and re-enacted so as to 
 read as follows : 
 
 Who collects taxes; when and how. 
 
 coiiectorsof "1, The taxcs assessed in any county under the 
 
 provisions of the thirty-fifth chapter of the Code, shall 
 be collected by the sheriff thereof, with the following 
 exceptions. The sergeants of the cities of Norfolk, 
 Portsmouth, Petersburg, Danville and Williamsburg 
 shall be collectors of the taxes assessed in their respec- 
 tive cities. 
 
 coiiectfonB, 2. Each sheriff or collector shall commence his col- 
 
 when to com- 
 mence, lection yearly on the first day of July, or so soon there- 
 
 taxes.
 
 COLLECTION OF TAXES ON PERSONS AND PROPERTY. 101 
 
 after as lie may receive a copy of the commissioner's 
 books; and may, after such time, tnako distress tliercfor. 
 
 *3. A person not residing; in the couniy in which his whomaypay 
 
 11 T 1 r 'i /• 1 " r /-w I • ^'^^^^ '° auditor ; 
 
 land may lie, may, beiore tlie tirst day ot October in when. 
 any year, pay into the treasury in advance the taxes 
 assessed on such land f)r that year, upon a certificate 
 of the auditor of public accounts, for which a fee of 
 fifty cents shall be paid to that officer. A list of such 
 payments shall be transmitted by said auditor, imme- 
 diately after the first day of October, to the sheriffs or 
 collectors of the counties wherein such lands shall be 
 situated, who shall be governed accordingly. 
 
 4. No distress shall be made for taxes or levies, Distress for 
 where the sheriff" or collector has had more than two Time for, limited 
 years to collect the same, unless it be for taxes returned ° '^°^'-^^^- 
 delinquent, and sent out by the auditor for collection, 
 
 as provided by law. But a sheriff* or collector of a shrnff orcoiiec 
 
 f. . , !• 1 ••,-!• tor may distrain 
 
 lormer term mav, notwithstanding tlie ex[)iration ot Ins and si u niter 
 
 ■^ , . . olfice expires. 
 
 term of office, by himself or by his deputies, have the 
 same powers of distress and sale as he possessed before 
 said term expired ; and which right of distress and sale 
 shall continue for the term of two years from the time 
 such right first accrued ; but no deputy shall be per- 
 mitted to qualify for such collections after the principal's 
 office has expired. 
 
 5. Any goods or chattels in the county or cor[)ora- Any eoodsand 
 
 . 1 • I t-hattcls liable to 
 
 lion, belonging to the person or estate assessed with distress. 
 taxes, may be distrained therefor by the sheriff" or col- 
 lector. 
 
 *A noii-rosident of any county nnder the act to which tliis is an 
 amendment, was antliorized to pay any land tax due from iiim hcAiro tlie 
 1st day of August; and as the books of the commissioner were only re- 
 quired by law to be delivered to the auditor on that day, no time of 
 Btifticient length was allowed within which to make the payment. Tliis 
 section enlarges the time until the Isl day of October.
 
 102 
 
 COLLECTION OF TAXES ON PEUSOXS AND PKOPERTY. 
 
 KrstrictioD, 
 whkt 
 
 whrrr proppriy G. Tlio gDdds ami cliiUtcls of ll)C icniuU oi" oilicr 
 
 1h IcnBCd, trmml's . . ... , , 
 
 p.MMifl.iiici.hat- person III r)f)>?ossi()n, chiiiinii" under llio piuiy or estate 
 
 t.-lB iiiiMe to ' ' ° ...... 
 
 dibtruBfl. a.^.^cssed wiili taxes on land, niay be disirained i( (ounu 
 
 on the premises. But when taxes are assessed wholly 
 to one person, on a tract or lot, part of which has be- 
 come the freehold of anodier, by a title recorded before 
 the commencement of the year for which such taxes 
 are assessed, the properly belonging to the owner of 
 ihnt part, shall not be distrained for more than a due 
 proportion of the said taxes. 
 
 Where innd lies 7. Whcrc taxcs arc assessed on a tract of land lying 
 
 in two counties, . i i • i i i • CT 
 
 « collector mny i^aiily 111 oiic couiUy and partly in another, tlie sneritt 
 
 distrain in cither. ' , 
 
 of the counly in which the taxes are so assessed, may 
 distrain on that part of the land lying in the o;her 
 county, in the same manner as if such part was in his 
 own county. 
 
 Goods nnd chnt- S. No dccd of trust Of mortgage upon goods or chat- 
 tels conveyed by ! . . 
 
 deed of trust or tfds, shall prevent the same from being distrained and 
 
 mortgage inny be ' ° 
 
 •old for taxes, gold fjjj- laxcs asscssed against the grantor in such deed, 
 while such goods and chattels remain in the grantor's 
 possession ; nor shall any such deed prevent the goods 
 and chattels conveyed from being distrained and sold 
 for taxes assessed thereon, no matter in whoso posses- 
 sion they may be found. 
 
 Debts due to the 9. Wlieic the officer Cannot find sufficient goods or 
 
 person owing ... 
 
 taxes iiinyDe chaiicls to disiraiu for taxes, any person indebted to, or 
 
 taken lor pay- ' •' l ' 
 
 ment.how. having in his hands estate of the parly assessed with 
 such taxes, may be applied to for payment thereof out 
 of such debt or estate, and a payment by such person 
 of the said taxes, either in whole or in pari, shall enti- 
 tle him to a charge or credit for so much on account of 
 such debt or estate, against the party so assessed. If 
 the person applied to do not pay so much as it may 
 seem to the officer ought to be recovered on account of •
 
 COLLECTION OF TAXES ON PERSONS AND PROPERTY. 103 
 
 the (Icin f)r estate in his liaiuls, the officer shall, if the 
 sum duo for such taxes exceed not iweiily dollars, pro- 
 cure frotn a justice a summons, directing such person 
 to appear before some justice at such lime and [)lacfi 
 as may seem reasonable; and if the sum due exceed 
 twenty dollars, shall procure from the clerk of the court 
 of the couniy or corporation a summons, directing such 
 person to appear before the court of the county or cor- 
 poration on the first dav of the next term thereof. And Taxes alien on 
 
 ' " Buch debt 
 
 from the lime of the service of any such summons, the 
 said taxes shall constitute a lien on the debt so due from 
 such person, or on the said estate in his hands. 
 
 10. If such summons be returned executed, and the Judgment by do. 
 
 inuU may be 
 
 person so sumnioned do noi appear, judgment shall be ^ivniorsuch 
 entereil against him for the sum due lor such taxes, and 
 for the fees of the cleiU and of the officer who may ex- 
 ecute the summons. 
 
 11. If the person so summoned appear, he shall be if dobtor appear 
 
 ' ' ' he is to be ex- 
 
 interrogaied on oath, and such evidence may be heard a'^'ned; how. 
 as shall be adduced, and such judgment shall be ren- 
 dered as upon the whole case shall seem proper. 
 
 Where one ]ioys taxes another should j)ay. 
 
 12. A tenant from whom payment shall be obtained a tmnnt who 
 
 ' •'. pHys inxes shall 
 
 bv distress or otherwise, of taxes due fiorn a person un- i»''^''C'-iiit<)ut 
 
 -' ' 1 01 the rents. 
 
 der v.hom he holds, shall have credit for the same 
 against such person out of the rents he may owe him, 
 except where the tenant is bound to pay such lax by an Exception, 
 express contract with such person. 
 
 13. Where a tax is paid by a fiduciary on the inte- Taxes pnidbym 
 
 1-1 • 1 riiliicl'iry fhflii bo 
 
 rest or prohls ot moneys ot an estate laid out or invested, lei.mdeaoutof 
 
 ' "^ _ such estate. 
 
 either under an order of court or otherwise, the tax 
 shall be refunded out of such estate.
 
 104 
 
 COLLECTION OF TAXES ON PERSONS AND PROPERTY. 
 
 Lists returned of uncollected taxes. 
 
 perty. 
 
 TJie shorift- to 14. The .sheriff, OF Other collector, after ascertaining 
 
 make out tliroo i • i ,> i i • l • 
 
 ciBasra ot uncoi- which ol iho taxcs assessccl in his county or corporation 
 
 iccltd tiixeH: i i n • i i • 
 
 let. Property not cannot 1)6 coUectecl, shall, as soon as practicable, in 
 
 BsccrtHinahle. 
 
 2d. Diiinquont ^3^.}, year, after the first day of October, make out lists 
 
 reiil estate. J "^ 
 
 Jcrgomir'ro"' of thrcc classcs, to vvit : First, a list of property on the 
 coinmissii)ner's land book improperly placed thereon, 
 or not ascertainable, with the amount of taxes charged 
 on such property; second 1}', a list of other real estate 
 which is delinquent for the non-payment of the taxes 
 thereon ; and thirdly, a list of such of the taxes so 
 assessed, other than on real estate, as he is unable to 
 collect. 
 
 Tiie names of 15. In the lists metitioncd in the preceding section, 
 
 persona charged , ^ , , i • i i i ii 
 
 with tuxes to be thc namcs ot the persons charged with the taxes shall 
 
 placed alpha- . i i i i '• i 
 
 beticaiiy. bc placcd alphabetically. The list mentioned secondly, 
 
 shall be in the following form: 
 
 FomiofUetot Luts of rcol cstdte ill the county of — 
 
 real estate. , /• i /• 7 
 
 the non-jyayment of taxes thereon for the year 
 
 -, delinquent for 
 
 
 
 
 
 ffl 
 
 to . 
 
 
 
 
 
 
 
 
 
 
 
 c 
 
 
 
 
 13 
 
 c-o 
 
 " a 
 
 13 « 
 C . 
 
 11 
 
 Mm 
 
 
 -a 
 
 I 
 
 
 
 
 8 
 
 s 
 
 01 
 
 
 
 2 
 
 c 
 
 3 
 
 11 
 
 .£•3 
 
 E 5 
 
 a 3 
 
 a 
 u 
 
 « 
 
 a 
 
 a 
 
 
 s 
 
 a 
 
 3 
 
 fc 
 
 a 
 
 H 
 
 
 
 
 « 
 
 < 
 
 
 
 
 
 
 
 
 Oath of officer 
 making return. 
 
 And the sheriff or collector returning such list shall, 
 at the foot thereof, subscribe the following oath : "I, A 
 
 B, sheriff (or deputy sherifi') of the county of , 
 
 do swear that the foregoing list is, I verily believe, cor- 
 rect and just ; that I have received no part of the taxes
 
 COLLECTION OF TAXES ON PERSONS AND PROPERTY. 105 
 
 for which the renl eslale therein meniionod is returned 
 delinquent; and ihiit I have used due diligence to find 
 property within my county liable to distress for the said 
 taxes, but have found none." 
 
 IG. The lists mentioned first and thirdly in the four- The lUt first and 
 
 , . I II 1 r I I -r I 1 I thirdly inention- 
 
 leenln section, sh.ill each ot them be verified by the edinHtheection 
 
 . to 1)0 verified by 
 
 oath of the shfriri or collector; and a copy of that "^^'h. 
 
 ' ' -^ To be posted at 
 
 thirdly mentioned shall be posted at the front door ors°"'''^'i"^^ 
 
 •z 1 door, when. 
 
 the court-house of the county or corporation on a court 
 day, during the term next preceding thai at which the 
 list may be presented to the court under the following 
 section : 
 
 17. Each of the said lists shall be presented to the Lists to be exam- 
 
 r . I . . • I -11 'i"^'l ^3 court 
 
 court ot the county or corporation, and examined by 
 
 the court. The court being satisfied of the correctness ir satisfied, co- 
 
 (~ , • 1 1 • I • II • r P'S' to be sent to 
 
 ot the said lists, or having corrected them, it erroneous, auditor, 
 shall direct the clerk to certify copies thereof to the 
 autliior of public accounts, and a copy of that first 
 mentioned, to the commissioner of the revenue, who 
 shall correct his bocjUs accortliiigly. The original lists 
 shall be preserved by the clerk in his office. After the 
 saitl copies are so directed to be certified, the sherifT or 
 collector shall not receive any of the taxes mentioned 
 in the s;iid lists, but they may be paid into the treasury, jj^,^ taxes re- 
 or the personal properly tax may be paid lo the clerk ofqup'n'i'^mry^e 
 the county or corporation, who shall be accountable^'^' ' 
 therefor in like manner and at the same lime as lor 
 taxes on law process. 
 
 IS. Any officer, who shall return in an}' such list real Pmaity for ro- 
 
 , ,. r \ turuini; real es- 
 
 estate, persons or properly, as delinquent for ihe no n- ""e persons or 
 
 ^ ^ property delin- 
 
 payment of taxes when such t.ixcs, or any p;irl ificreof, i"''"'"'?^'»taxe« 
 
 I J • J I 1 vvere paid. 
 
 shall actually have been received by him, shall forfeit, 
 if the return was by design, ten times the amount of 
 taxes so actually received, and if the return was by 
 14
 
 106 COLLECTION OF TAXES ON PERSONS AND PROPERTY. 
 
 mistake, twice \he amount, one-Jialf of which forfeiture 
 shiill in each case be to the corn moi< wealth, and the 
 other iialf to the person charged with such taxes. And 
 any such officer who shall return in such hst any real 
 whRnthetaxcs cstatc, persons or properly as delinquent, when he had 
 
 might havo bcun ■ , r ■ I'l- 
 
 collected. either found, or by usmg due diligence might have found 
 
 sufficient property vvid)in his bailiwick, liable to distress 
 for the taxes for which such real estate, persons or pro- 
 perly are returned delinquent, shall forfeit to the com- 
 monwealth a sum equal to five times the amount of the 
 said taxes. 
 
 Copies ofiists of 19. The copies of lists directed to be certified to the 
 
 delinquents to be f i i- 
 
 sent to auditor; auilitor of public accounts, shall be placed by the clerk 
 
 auditor to credit , i ^ 
 
 eherift; jp n^ sealed enclosure directed to that officer, and deli- 
 
 vered to the sheriff or collector by whom the lists were 
 returned. The auditor shall credit the sheriff or collec- 
 tor with the amount of taxes mentioned in such lists, if 
 the said lists be presented at his office before the first 
 day of May next after the said taxes were assessed, but 
 not otherwise. 
 
 When delinquent *20. The lists required by the fourteenth section of 
 
 lists shall not be . i ^ 
 
 allowed. this act to be made out by the sheriffs, shall not be al- 
 
 lowed, unless they have been first submitted to the 
 commissioner of the revenue for the district to which 
 ihey relate, or in the case of his death, to some other 
 
 Commissioner's commissioncr, and are accompanied by the written 
 
 certificate on oath . . _ , . 
 
 to be obtained, opinion of sucli Commissioner touching the propriety of 
 
 such lists, and each case therein contained verified by 
 
 Land and proper- his Oath. The sccoud and third lists heretofore re- 
 
 ty lists heretofore , i i • i i- • i • 
 
 returned, and tumcd, and whcu the third list mentioned in said sec- 
 property list 
 
 murned^ tobt ^'°" ^^^^' hercaftcr be allowed, a copy thereof shall be 
 
 sent out by audi- 
 tor for collection. 
 
 * The amendment in this section restrains ihe auditor from transmitting 
 
 to a collector any delinquent lands hereafter to be returned. Deliuquent 
 
 persons and property hereafter returned are to be annually sent out for 
 
 cullectiun.
 
 COLLECTION OF TAXES ON PERSONS AND PROPERTY. 107 
 
 placet! by the auditor of public accounts in the hanils 
 of any sheriff or collector of any county or corporaiioii 
 for collection, to be returned within one 3'ear thereafter, 
 and accounted lor as other assessed taxes; or if the Delinquent taxes, 
 
 -111 '^°"' collected 
 
 said auditor see fit, may place such copy in the hands and accounted 
 of any constable as a collector, who shall have the same 
 power of distress as sheriffs, and shall account for the 
 same in like manner ; and he and his securities shall be 
 subject to all such remedies as are given the common- 
 wealth against sheriffs for a failure to pay; and his 
 compensation shall not exceed twenty per centum of 
 the amount collected and paid into the treasury. 
 
 *21. The taxes assessed under the 3Dih cliapter ofThree-fourthBof 
 
 I /-I 1 1 II 1 1 I ■ 1 II 1 • , te'^es to be paid 
 
 the Code, and collected under this act, shall be paid i5;h December, 
 
 the residue, the 
 
 into the treasury as follows: Three-fourths of such i^th March. 
 taxes shall be paid on or before the 15th day of De- 
 cember in the year in which the same may be assessed, 
 and the remaining one-fourth thereof on or before the 
 15ih day of IMarch next thereafter, save only as fol- 
 lows : a sheriff or collector, the court-house of whose 
 county or corporation is more than thirty miles from the 
 seat of government, shall be allowed, in addition, one 
 day after the said 15th day of December and 15th day 
 of March for every thirty miles distance therefrom. A Additional Hme 
 sheriff or collector who may not have qualified, or who tance, and from 
 
 time of delivery 
 
 may not have received the books of the commissioner of '^oo'^- 
 of the revenue before the first da}' of August, shall be 
 allowed five months from his qualification, or the deli- 
 very of said books to such sheriff or collector, to pay 
 the same into the treasury. 
 
 22. Every sheriff or collector shall be allowed a com- sheriff's commia. 
 
 sions. 
 
 *Tlii3 section enlarges the time from the 1st day of February to the 
 15th (lay of March, within which the sheriff is to pay the hist instalment 
 of his revenue; and allows one day for every thirty miles from the seat 
 of governmeut beyond said times.
 
 108 COLLECTION OF TAXES ON PERSONS AND PROPERTY. 
 
 mi-5?i')ii of iwo and a li.ilf per rcntum on llie nmf)nnt of 
 Rcwnrdforpunc taxes wiili vvliicli lio is cliargcablc' ; and if he shall piinc- 
 
 tUBlity, what. , , , . . • • l ■ • i . • 
 
 lually pay llic sanne inlo the ircasuiy wiihin llie time 
 rcciuircd hy law, he sliall bo allowed an addiiional com- 
 mission of two and a half per cenluin. 
 
 Upon fRiUirr to *23. In casc of a failure so to pay, the auditor of 
 Si^nccouui'^witif public accounts shall inamcdiaiely publish notice of such 
 default in some newspaper in the city of Richmond, set- 
 ling forth that on a certain day, wiihin three months 
 after such failure, he will file in ihe office of the circuit 
 court of the cily of Richmond, with the clerk thereof, 
 an accurate account of the aincunl wiih which any such 
 sheriff or collector may be chargeable on account of 
 Clerk ehnii enter such taxcs; aiid ihcrcupon such clerk shall enter up a 
 
 up judgment tor . , . \ t • rt- n r i 
 
 amount und judgment agauist such sheriri or collector, lor trie amount 
 
 damages. . 
 
 wherewiih he is so chargeable, with lawful interest 
 thereon, from ihe time of such failure until [laytnent 
 thereof, and fifteen per centum damages in adtlilion 
 thereto, unle^^s the auditor of public accounts shall re- 
 Vftiidity of judg- commend a reduction thereof; which judgment shall 
 
 meet. . , . • . 
 
 have ihc same validity, and be suliject in all respects to 
 
 ihe like proceedings thereupon, as if it had been ren- 
 
 Rehearingai- (Icred byihccourl. Bui auv pcrsoH aggrieved by such 
 
 lowed. . " . 
 
 judgment, may apply lo the circuit court of ihe city of 
 
 Richmond wiihin six months after it is so enlereil up lo 
 
 Goodcausene- sclasidesaid juilgment, and try said cause. The court 
 
 cessary to eet , . o 
 
 aside a judgment lor good causc may scl asidc said judgment and proceed 
 lo try llie case ui)on its merits, and atfirin the same, or 
 
 judgmentmny render such judgment as it may consider proper. In 
 any case of a failure so lo pay, proceedings may be had 
 
 * Ttie piililicaiion of notice is not required so nmch lo give llie de- 
 rniliiiig officer tKnice, so ns lo enal)le him to defend, as it i^* lo publish 
 his deliiiilt. If a judgment he liil«en and execiiiion i.-.sued, nil ih« debtor's 
 properly is bound under general law. This seciioii makes ihe .lervice 
 of a ii.iiice "perate as such lieu, which cotniiiues for the pa) menl of the 
 judgment to be rendered. 
 
 be upon notice.
 
 COLLECTION OF TAXES ON PERSONS AND PROPERTY. 109 
 
 according to ihe 42cl chnpler of ihe Code. And from service of notics 
 
 I • • I 11 I 111 -11 a lien on aU estate 
 
 the lime a notice shall be served under ihe said chapter, 
 on any such sheriff or colleclor, the properly of such on personal pro- 
 sheriff or colleclor shall be bound for the payment of 
 any judgment which may be rendered upon such pro- 
 ceeding, in the same manner that property is bound 
 under the 3d section of chapter ISS of ihe Code, upon 
 delivery of a fieri facias to a sheriff or other officer; 
 and shall also operate as a lien on ihe real estate of such Real estate, what 
 sheriff or colleclor from the time of the service of such 
 notice. The right of the commonwealih to proceed, by 
 notice or otherwise, against ihe sureties of such sheriff 
 or collector, shall not be affected thereby. 
 
 Rate of interest. 
 
 24. Every sheriff or other colleclor of the revenue, interest. 
 
 II 1 • I . . , . , At what rate. 
 
 wlio does not pay the same into the treasury wiihin such 
 time as to be entitled to the additional compensation 
 allowed for punctual payment, shall be charged wiih 
 interest on the revenue so due and unpaid, from the 
 time when the safne was regularly payable into the 
 treasury. The said interest shall be at the rale of 12 
 per ccnlum per annum ; but if the revenue is not in a r- Abatement, whe« 
 
 1 1 II I- I II I • andliowtobe 
 
 rear more than three months, the auditor shall abate six made. 
 per cenlum of said interest. If the revenue has been in 
 arrear three months and not more than six months, then 
 the auditor shall abate four per cenlum. If the revenue 
 has been in arrear for six monliis and not exceetling nine 
 months, then the auditor may abate two per centum. 
 
 Auditor may appoint collector. 
 
 ap- 
 
 a collector. 
 
 25. The auditor of public accounts may appoint aAuditormny 
 
 1 1 ^ • . , , point a coUcc 
 
 collector in any county or corporaiion, to collect arrears 
 
 of taxes therein, and may allow him a reasonable com- compensntion 
 
 , I /I r I • • not to exceed 20 
 
 pensalion, to be agreed on (belore the service is com- per cent.
 
 110 COLLECTION OF TAXES ON PERSONS AND PROPERTY, 
 
 menced) and approved by ihe cxcculivc, which compen- 
 salion shall not exceed twenty per centum on what may 
 be collected and paid into the public treasury. 
 
 liond to be given 2G. Such collector shall have a reasonable lime al- 
 
 by collector, and . <- i i • 
 
 to have a reason- lowed liim l)y tlic auditoT 01 Dublic accounts, and shall, 
 
 nble time to col- '' ' 
 
 '•"='• belbre he acts, execute a bond, approved by the said 
 
 auditor, conditioned that he will faithfully collect the 
 said arrears of taxes, and account for and pay the same 
 
 Where filed. into the treasury within the time so allowed. The said 
 bond shall remain filed in the auditor's ofiBce. 
 
 Commencement. 27. This act shall be In force from its passage.
 
 ASSESSMENT OF TAXES ON BANK DIVIDENDS. Ill 
 
 CODE, CHAP. 39. 
 
 Of TAXES ON DIVIDENDS ; CERTAIN ESTATES OF DECE- 
 DENTS ; PROCESS IN SUITS ; OFFICIAL SEALS ; AND 
 DEEDS, WILLS AND ADMINISTRATIONS. 
 
 1. — Repealed by chapter 9, section 21 of act passed 
 March IS, 1856, imposing taxes for the support of go- 
 vernment. 
 
 2. Within one month after such dividend' is declared, Amount of aw. 
 
 , 1 • (- I 1 1 \ (v r I dend to be certi- 
 
 Ihe cashier ot such bank, or the oriicer or agent ot such tied to auditor, 
 company having custody of the funds thereof, shall cer- 
 tify on oath to the first auditor the amount of such divi- 
 dend, and the amount of the tax payable on account 
 thereof. If he fail so to do, he shall pay a fine of not penalty for 
 less than one hundred nor more than one thousand 
 dollars. 
 
 3. Within two months after such dividend is de- when tax on 
 
 ^ , , , , III I /• diyidends to be 
 
 clared, the bank or company shall pay the amount ot paid. 
 the tax tTiereon into the treasury, or, if the first auditor 
 so direct, to the sheriff or other collector of the taxes 
 asisessed in the county or corporation in which such 
 dividend is declared. If it fail so to do, it shall be I i a- Damages for 
 ble not only for the amount of the said tax, but also for 
 ten per centum damages thereon, to be recovered by 
 action or motion. 
 
 4. If within the year preceding the first day of Feb- if no dividend 
 
 , , , 1 11 1 1 has been de- 
 
 ruary, any such bank or company shall not have de- ciared, facttobe 
 
 certified. 
 
 clared a dividend, the cashier or other officer or agent 
 having custody of the funds thereof, shall certify on
 
 112 ASSESSMENT OF TAXES ON DECEDENTS ESTATES. 
 
 oalh the fact that none has been so declared, and de- 
 liver such ceriificale to ihe first auditor before the first 
 i'«>imityfor day of April following. If he fail so to do, he shall 
 forfeit one hundred dollars. 
 
 6. — Repealed. 
 
 On certain estates of decedents. 
 
 coiiatemi inheri. C. Where any estate within this commonwealth of 
 to"to1t.'* *" ^^^ any decedent shall pass under his will, or the laws re- 
 gulatitig descents and distributions, to any other person, 
 or for any other use, than to or for the use of the father, 
 mother, husband, wife, brother, sister or lineal descen- 
 dant of such decedent, the estate so passing, if of 
 greater value than two hundred and fifty dollars, shall 
 be subject to a tax of a certain per cent. 
 
 Who i« to pay 7. The personal representative of such decedent 
 shall pay the whole of such tax, except on real estate, 
 to sell which, or to receive the rents and profits of 
 which, he is not authorized by the will; and the sure- 
 ties in his official bond shall be bound for the payment 
 thereof. 
 
 tax. 
 
 Towhomthetax 8. Such payment shall be made to the sheriff or 
 
 is to be paid. 
 
 Other collector of the taxes assessed in the county or 
 corporation in which ceriificale was granted such per- 
 sonal representative, for obtaining probat of the will or 
 letters of administration. 
 
 Rate of tax to be 9. The per ccut. shall be governed by the law in 
 
 gorernpd bylaw . r \ \ i»\ix 
 
 •I lime of dece- forcc at the time ot the decedent s death. It shall be 
 
 deni'B death. 
 
 on every hundred dollars in value of llie estate subject 
 
 to such tax, .which the personal representative may have 
 
 to pay or deliver, and in proportion for a smaller sum. 
 
 vatDcaacer- Wlicrc hc has pcraonal properly to deliver in kind, and
 
 ASSESSMENT OF TAXES ON DECEDENTS' ESTATES. 113 
 
 the same has been appraised, the value shall be ascer- 
 tained from such appraisement. 
 
 10. Such personal representative may, if necessary, property to be 
 11 so much of the propert}/ 
 enable him to pay the same. 
 
 11 1 r I 1 • 1 -11 8°W to pay tax. 
 
 sell so much ot the property subject to such lax as will 
 
 11. The sheriff or collector shall apply for such tax, Duplicate re- 
 
 d, . . . , . , f, , , . . ceipta to be giren 
 
 when It is paid, give thereior duplicate receipts, one by sheriff. 
 
 of which shall be lodged with the clerk of the court in 
 
 which certificate may have been granted for obtaining 
 
 probat of the will or letters of administration. The cierk to record 
 
 receipt and to 
 
 clerk shall record such receipt in the book wherein he ^''aismitcopyto 
 
 ■"• auditor. 
 
 records appraisements and accounts of sales of dece- 
 dents' estates; and he shall forthwith transmit a copy 
 thereof to the first auditor. The other receipt shall be Howotherco- 
 
 , ,. 1 , . .' r I /• 1 piestobedia- 
 
 delivered to the commissioner ol the revenue tor the posed of. 
 county or corporation, who, on such delivery, shall 
 make a copy thereof, at the foot of which he shall sign 
 an acknowledgment that it is a copy of a receipt which 
 has been delivered to him, stating the dale of the de- what to state, 
 livery. Such copy shall be delivered to the personal 
 representative, who shall pay therefor to the commis- 
 sioner a fee of fifiy cents. Every clerk or commissioner commiBsioner'e 
 to whom any such receipt is delivered, shall forthwith 
 transmit a copy thereof to the first auditor. Every penalty on per- 
 
 1 . (Y^ ^ . , . . sonal represen- 
 
 personal representative or omcer tailing in any respect tative. 
 to comply with this section shall forfeit one hundred 
 dollars. 
 
 12. Any personal representative failing to pay such Damages for 
 
 I r I I • I • • 1 II- -1 f"'""" to pay 
 
 tax, betore the estate on which it is chargeable is paid such tax. 
 or delivered over (whether he be applied to for the tax 
 or not), shall be liable to damages thereon at the rate of 
 ten per centum per annum, from the lime such estate is 
 paid or delivered over until the tax is paid ; which dam- 
 ages may be recovered with the tax, on motion against 
 15
 
 114 ASSESSMENT OF TAXES ON SUITS, DEEDS, &C. 
 
 him in the said court in the name of the commonweahh. 
 When estate Such estate shall be deemed paid or delivered at the 
 
 deemed paid. , r- r 111,111 i 
 
 end or a year from the decedent s death, unless and ex- 
 cept so far as it may appear that the legatee or distri- 
 butee has neither received such estate, nor is entitled 
 then to demand it. 
 
 On process, seals, deeds, wills and administrations. 
 
 writtax. 13. There shall be a tax paid when a suit is com- 
 
 menced in a county or corporation court; when an 
 original suit, or an appeal, writ of error, or superse- 
 deas, is commenced in a circuit court ; when an appeal, 
 writ of error or supersedeas is commenced in the court 
 of appeals ; and when the seal of a court, or of a notary 
 public, or the seal of the state, is annexed to any paper, 
 except in the cases herein after provided for. 
 
 Taxes on seals, 14. The Said taxcs on process and seals of courts, 
 
 to whom payable ,1,1 -i 111 r 1 • i 
 
 shall be paid to the clerks or the courts respectively, 
 from which said process is issued, or whose seal is used. 
 The tax on the seal of a notary shall be paid to said 
 notary, and that on the seal of the state, to the secre- 
 tary of the commonwealth. 
 
 In what cases no 15. No tax shall be charged when a seal is annexed 
 charged. lo any paper or document, to be used in obtaining the 
 
 benefit of a pension, revolutionary claim, money due on 
 account of military services or land bounty, under any 
 act of congress, or under a law of this or any other 
 stale, or when a seal is annexed by a notary public to 
 an affidavit or deposition. 
 
 Deedsnottobe 16. No dccd shall be admitted to record until the tax 
 
 admitted to re- . 
 
 cord unui tax is thcreon IS paid to the clerk ; except a deed conveying 
 Exception. j^nd as a site for a school-house or church.
 
 COLLECTING OFFICERS. 115 
 
 17. No will shall be admitted to probat, until the tax Tax on admitting 
 on such probat is paid to the clerk. 
 
 18. There shall be no grant of administration on the Tax on obtaining 
 
 _ _ letters of admin- 
 
 estate of any decedent, until the tax on such grant isis^r»tio°tobe 
 paid to the clerk; except where an estate is committed ^^'^®p'*°°- 
 to a sheriff or other officer. 
 
 How collecting officers account and pay. 
 
 19. The clerk of each court, every notary public, cierks of courts, 
 
 Sec. to make out 
 
 and the secretary of the commonwealth, shall make out account of taxes, 
 
 *' _ _ when. 
 
 an account of all taxes received by him on or after the 
 first day of September in one year, and before the first 
 daj' of September in the next year. 
 
 20. Each of the said officers shall swear to the cor- Accounts to be 
 
 ft 1 • 1 1 11 I 11 I sworn to, and 
 
 rectness ot the account: which shall be rendered to the transmitted to 
 
 auditor. 
 
 first auditor, and the amount appearing due thereby 
 paid into the treasury, on or before the 15ih day of De- 
 cember following, deducting thereout a commission of 
 five per centum for receiving and paying the same. 
 
 21. If any of the said officers fail to render such ac- if officer fail to 
 count on or before the said fifieenlh day of December, what penaityhe 
 
 •^ incurs. 
 
 there shall be a forfeiture therefor as follows: A clerk 
 so failing shall forfeit six hundred dollars, a notary pub- 
 lic three hundred dollars, and the secretary of the com- 
 monwealth one hundred and fifty dollars; and for How often to be 
 every month that such failure ma}'- continue after the 
 said fifteenth day of December, there shall be an addi- 
 tion to such forfeiture of one-twelfth of the amount 
 thereof. For any such failure motions may be repeated 
 from time to time, so long as it continues. 
 
 22. Noneof the said officers shall receive any money no officer shau 
 
 r 1 -1 1 1 11 1 111 receive any mo- 
 
 from the treasury, until he shall have rendered such ac- ney from trea- 
 sury until he 
 
 count and made such payment as is above required. shaii render
 
 116 COLLECTING OFFICERS. 
 
 Sheriff's com- 23. All siims received by any sheriflT or collector 
 
 missiuDB lor i i • i r i i • • • r n 
 
 money collected uiKKT tliis clinptcr, alter dpcluctinff a commission ot nve 
 
 under this sec- . 
 
 tion. per centum lliereon, shall be paid into the treasury on 
 
 or before the fifteenth day of December next after the 
 receipt thereof. In case of failure so to pay, proceed- 
 ings may be had according to ihc forty-second chapter.
 
 JOINT OWNERSHIP. 117 
 
 ACTS 1859-60, CHAP. — . 
 
 An ACT authorizing and requiring Commissioners of the 
 Revenue to Apportion the Assessment of Lnnds beliceen 
 the Owners of the Surface and of Minerals under the 
 Surface^ when held in fee by different Persons, 
 
 Passed February 29, 1860. 
 
 1. Be it enacted by the general assembly, that in all surface and 
 
 ,■,1 f. f., 1-I1II mineral owners 
 
 cases in which the surface or land is held by one per- 
 son, and the minerals under the surface are held by 
 another, the commissioner or commissioners of the re- 
 venue in counties in which any such mineral and sur- 
 face lilies exist, are hereby authorized and required to 
 determine the relative value of each, and to assess the Relative value 
 
 f, I • 1 I r ^°^^ determined 
 
 respective owners ot any such minerals and surface 
 rights with the value of their respective interests : pro- 
 vided, that the amounts assessed to both shall be the 
 same as that with which the land is now assessed, 
 
 2. Any person feeling himself aggrieved by the as- Person ag- 
 
 . r 111 I • 1 1 • grieved, what 
 
 sessment ot any such lands, or the minerals therein redress, 
 contained, under this act, shall have the benefit of the 
 remedy heretofore provided for by the fifth section of 
 an act passed March tenth, eighteen hundred and fifty- 
 six, entitled an act for the reassessment of the lands 
 throughout the commonwealth. But the person asking what notice. 
 such relief shall give to the other party interested in 
 the assessment, ten days' notice of the motion for re- 
 lief; which shall not be construed to dispense with any 
 notice otherwise required by said act. 
 
 3. This act shall be in force from its passage.
 
 J IS STATE BONDS. 
 
 ACTS 1857-8. CHAP. 12. 
 
 Ati ACT to regulate the Taxes by Counties, Corporations 
 or Districts, on State Bonds. 
 
 Passed April 7, 1858. 
 
 Tax on state 1. Be it enacted by the general assembly, that no 
 
 bonds by cor- , i ii i i • i i 
 
 porationeand iQX Whatever shaii be levied by any county or corpo- ' 
 
 counties. . . . •/ j j i 
 
 ration, or any district therein, for any purpose what- 
 soever, on any bond, certificate or other evidence of 
 debt issued by this commonwealth, or on any interest 
 on such bond, certificate or other evidence of debt, at a 
 1 greater rale than the rate at which said county, corpora- 
 
 tion or district taxes its own certificates of debt, or the 
 interest on such bonds ; and if such county, corporation 
 or district have no debt, then it shall not tax the said 
 certificate or evidence of debt issued by the common- 
 weakh, directly or indirectly, at a greater rate than the 
 rate of its ad valorem taxes on property. 
 
 Commencement 2. This act shall be in force from its passage.
 
 HOUSES OF ENTERTAINMENT, ETC. 119 
 
 CODE, CHAP. 96. 
 Of houses of entertainment and bowling saloons. 
 
 1. Any person who shall for compensation, furnish who deemed to 
 
 .... keep an ordinary 
 
 lodging or diet to a person boarding in his house, or 
 provenfler for a horse feeding in his stable or on his 
 land (except a drove of live stock, and persons attend- 
 ing it), and sell, by retail, wine or ardent spirits, or a 
 mixture thereof, to be drunk in or at the place of sale, 
 shall be deemed to keep any ordinary or house of pub- 
 lic entertainment. 
 
 2. Any person who shall, for a time not exceeding \vhod.?emed to 
 
 ,.„... ,. . . ..keep a house of 
 
 one month, n wiihin, or not exceedmg one week, it private enter- 
 
 tainiaeut. 
 
 without, a city or town, furnish for compensation, lodg- 
 ing or diet to one boarding in his house, or provender 
 for a horse feeding in his stable or on his land, except 
 as aforesaid, shall, if he be not the keeper of an ordi- 
 nary, according to the preceding section, be deemed to 
 keep a house of private enterlainment, unless tiie place 
 of furnishing the same, when without a city or town, be 
 more than eight hundred yards from a public road or 
 highway. 
 
 Amended by act passed March 12, 1860, as follows: 
 
 " ^ 8. For a license to keep a house of entertainment. License to he 
 the application shall be, when the house is in a town court, 
 having a corporation court, to such court ; and when it 
 is not in any such town, to the court of the county 
 wherein it is. If the court be of opinion that the nppli- DisLrctionary 
 
 1 t r 11 1-11 111 power of court. 
 
 cant IS sober and ot good character, and will probably 
 keep a house orderly, useful, and such as the law re-
 
 120 HOUSES OF ENTERTAINMENT, ETC 
 
 quires, it may grant such license. And if ihe house be 
 
 in a town, the court, when it grants the sanae, may, if 
 
 the apphcant desire it, dispense with the necessity of 
 
 Rciusaiofu- his providing for horses. If any such application be 
 
 cense to be en- ' 
 
 tercd oi record, refuscd, the fcfusal shall be entered of record, and a 
 license shall not be granted to the applicant befcjre the 
 next|March or April term, unless by a court composed 
 of the same justices to whom the first application was 
 made, or a majority of the acting justices of tlie county 
 or corporation." t 
 
 What to'bekept 4. Every person licensed to keep an ordinary or 
 
 for travelers iu . . . 
 
 ordinaries. housc of pubHc entertainment, shall constantly provide 
 the same wiih lodging and diet for travelers and their 
 servants, and, unless it be dispensed with as aforesaid, 
 with stableage and provender (as the season may re- 
 
 where drink quire) for their horses. Any such person may, at the 
 
 may be kept. , i i • " i t • t 
 
 place ot a muster or public sale, distant a mile or more 
 iVom another ordinary, with the consent of the proprie- 
 tor of such place, vend meat or drink as at his ordinary. 
 
 License may be 5. Upon the motiou of the commoH Wealth's attorney 
 
 revoked, how. • r ^ 
 
 for the county or corporation, or of any other person, 
 after ten days' notice to any person so licensed, the 
 court which granted such license may revoke it. It 
 shall always revoke the same when it is satisfied that 
 theohject of obtaining the license is not to provide lodg- 
 ing or diet for travelers, but to use it merely as a facility 
 for selling wine or ardent spirits, or a mixture thereof, 
 to be drunk in or at the place of sale. 
 
 Court shall re- 
 voke license, 
 when. 
 
 License to keep 6. A liccnsc to keep a bowling saloon or alle\', in a 
 
 bowling eiiloon . . 
 
 granted by towo having a Corporation court, may be granted by 
 such court, and when it is to be kept not in such town, 
 by the court of the county wherein it is to be kept. 
 
 May be revoked. Such liccnsc may be revoked, like any other license 
 granted under this chapter.
 
 OFFENCES AGAINST PUBLIC POLICY. 121 
 
 CODE, CHAP. 198. 
 Of offences against public policy. 
 
 6. If a keeper of an ordinary or house of entertain- Gaming at ordi- 
 
 , « , . 1 • 1 nary prohibited. 
 
 ment permit unlawiul gaming at his house, or at any 
 out-house, boolb, arbor, or other place appurtenant 
 thereto or held therewith, he shall be fined one hundred Penalty. 
 dollars, and shall forfeit his license, and give security 
 for his good behavior for one year, or, in default of such 
 securily, be imprisoned not more than four months. 
 
 7. In a prosecution under the preceding section, if Permission to 
 
 1 • 1 1-1111 I • P^*y presumed ; 
 
 the gaming be proved, it shall be presumed it was per- when not. 
 mitted b}^ the keeper of the house, unless it appear that 
 he did not know of or suspect such gaming, or that he 
 endeavored to prevent it and gave information of it, 
 wiih the names of the players, to the next court of the 
 county or corporation. 
 
 8. If a keeper of an ordinary or house of entertain- Penally for gam- 
 
 ... ing at out-bouse, 
 
 ment let or hire to another person any out-house or other on keeper of 
 
 '■ ^ '' ordinary. 
 
 place, which has been at any lime appurtenant to or 
 held with the house kept by him, with intent that un- 
 lawful gaming be permitted thereat, he shall suffer the 
 same punishment and incur the same forfeiture, as if 
 such unlawful gaming were permitted at his own prin- 
 cipal house; and in a prosecution therefor, if the ga- Presumption of 
 ming be proved, it shall be presumed that such out-house 
 or other place was let or hired with intent aforesaid, 
 unless the presumption be repelled in the manner men- 
 tioned in the preceding section- 
 
 16
 
 128 COUNTY LEVIES. 
 
 CODE, CHAP. 53. 
 
 Duty of cleric, sheriff and commissioner of revenue in respect 
 to levy. 
 
 County levy to 6. Within ihrce days after any order for a levy, the 
 
 be extended in 
 
 commissioner's clerk shall dclivcr to the sheriff or other collector of the 
 
 books. 
 
 State taxes, a copy of the said order for himself, and 
 unless the same be dispensed with by the court, another 
 copy for each commissioner of the revenue in his county ; 
 to whom the same shall be delivered by the sheriff within 
 three days after receiving it. The commissioner, unless 
 the same be dispensed with by the court, shall imme- 
 diately, in the copies of his land book and book of per- 
 sonal property, extend in a separate column what may 
 Compensation to be duo from cach person bv virtue of the levy ; and for 
 
 commissioner ... 
 
 for service. this additional labor shall receive such compensation as 
 
 the county court may deem reasonable, which shall be 
 
 Penalty for fail- chargeable on the county. If any clerk, sheriff or corn- 
 are to perform . . "^ "^ 
 
 duty- missioner fail to perform the duty hereby prescribed, 
 
 without reasonable excuse therefor, he shall forfeit not 
 less than thirty nor more than one hundred dollars.
 
 commonwealth's lands, 123 
 
 CODE, CHAP. 42. 
 
 Lists of lands belonging to the commonwealth to be made 
 by commissioners of the revenue, and transmitted to the 
 first auditor. 
 
 27. The commissioners of the revenue shall transmit List of landabe- 
 
 1 f f T r-itii'i' • longing to com- 
 
 to the tirst auditor a Jisl or all lands in their respective monweaith 
 
 , . 1,11 , transmitted to 
 
 districts belonging to the commonwealth, other than such auditor, 
 as are waste and unappropriated, and including such as 
 are escheated, and set forth in such list all the informa- 
 tion which they can obtain in relation to the lands men- 
 tioned therein. For each tract of land or lot so men- 
 tioned by any commissioner, he shall receive one dollar 
 from the treasury.
 
 124 ESCHEATED LANDS. 
 
 CODE, CHAP. 113. 
 Proceedings to escheat lands. 
 Commissioner to 4. Each Commissioner of the revenue shall annually, 
 
 farnish lists of .-,,.. , , , r i • 
 
 lands whicii may in MaVj lumisn to the escheator or his county or corpo- 
 
 be escheated. 
 
 ration a list of all lands within his distiict, of which any 
 person shall have died seized of an estate of inheri- 
 tance, intestate, and without any known heir, or to 
 which no person is known by him to be entitled ; b'ut 
 no land shall be liable to escheat which for twenty years 
 has been in the actual possession of the person claiming 
 the same, or those under whom he holds, and upon 
 which taxes have been paid within that time.
 
 NEW COUNTIES. 126 
 
 CODE, CHAP. 47. 
 
 Powers of courts and officers of comities from wJiich new 
 county is formed. 
 
 9. The courts which at the lime of the passage o f Court's jurisdio 
 
 tion before 
 
 the act crealino[ a new county had a iuiisdiction over organization of 
 
 o J J jjg^ county. 
 
 the counties from which it is formed, and the justices, 
 sheriffs and other oflScers of those counties, shall, until 
 a court is held for the new county, continue to have and 
 exercise all the jurisdiction, power and authority wliich 
 they had at the time of the passage of such act. 
 
 10. The courts first mentioned in the preceding sec- court's juris- 
 
 c I • rill- c \ diction after 
 
 tion, may, atier the time ot liolchno; a court tor the new organization of 
 
 . ..... new coxrnty. 
 
 county, continue to exercise jurisdiction over all cases 
 depending in the said courts at that time; or the court 
 wherein any case is so depending, of which a court of 
 the new county woiiltl have had jurisdiction if brought 
 after the said time, may remove such case to the circuit 
 court of the new count}', if the case was depending in 
 a circuit court, or to the county court of the new county, 
 if the case was depending in a county court. 
 
 11. All taxes and levies assessed or laid by the com-Taxnndieries 
 
 assessed before 
 
 missioners of the revenue or court of any county from the time of how- 
 
 ■' ^ ing a court, how 
 
 which the new county is formed, before the lime of<=o^ected. 
 holding a court for such new county, and all militia fines 
 and officers' fees in the hands of any sheriflf or other 
 officer at that time, shall be collected, accounted for and 
 paid, and all process and precepts delivered to such 
 sheriff or other officer, before tiiat lime, shall be exe- 
 cuted, and returned and satisfied in like manner, and Powers of offi- 
 
 , 1111 11-1 '^•"'^ °^ o''' 
 
 such sherifi or other orncer shall have the like powers county. 
 
 in respect thereto, as if such act had not passed.
 
 126 NEW COUNTIES. 
 
 ACTS 1859-60, CHAP. -. 
 
 An ACT to require Commissioners to furnish the Auditor 
 with Lists of Lands within New Counties, purchased for 
 the Commonwealth as Delinquent. 
 
 Passed March 16, 1860. 
 
 Be it enacted by the general assembly, as follows : 
 commissionera When, in the year eighteen hundred and sixty, or any 
 
 to furnish the • i • i i i i • p i i • 
 
 auditor with lists Other year in which, by the second section or the thirty- 
 
 of lands within '' •' ... 
 
 new counties, scventh chaptcr of the Code of Virginia, the auditor of 
 
 purchased for * o ' 
 
 wlaifli°™°° public accounts is required to cause to be delivered to 
 sheriffs or collectors, lists of real estate returned delin- 
 quent for the non-payment of taxes, any new county has 
 been or shall be formed, the commissioners of the re- 
 venue of the respective counties from which the same 
 is formed, shall, as soon as practicable, furnish to the 
 said auditor lists of the real estate within the parts of 
 such new county taken from the counties respectively 
 for which they are commissioners, previously purchased 
 on behalf of the commonwealth at sales for taxes, and 
 remaining unredeemed, or returned delinquent, for either 
 of the five years next preceding, for the non-payment 
 of taxes, in order that the said auditor may cause such 
 lists as first aforesaid, to be delivered to the sheriff" of 
 such new county. 
 
 Commencement This act shall be in force from and after the passage 
 thereof.
 
 SMALL NOTES. 127 
 
 ACTS 1853-54, CHAP. 11. 
 An ACT to prevent tJie Circulation of Small Notes. 
 
 Passed March 3, 1854. 
 
 1. Be it enacted by the general assembly, that it oath required of 
 shall be the duty of commissioners of the revenue, and ucenw!"'* °^ 
 courts to whom application shall be made for license, 
 to require, from each and every person who shall apply 
 for license, an oath that he will not pay out, within the 
 limits of the commonwealth, notes of a less denomina- 
 tion than five dollars, issued by banks, corporations or 
 individuals. 
 
 7, This act shall be in force from and after the first commencement 
 day of June next : provided, that the first section of prortro. 
 this act shall not go into operation until the first day of 
 June eighteen hundred and fifiy-eight.
 
 128 FREE NEGROES. 
 
 CODE, CHAP. 107. 
 
 List of free negroes in his district to be returned by 
 the commissioner to the first auditor. 
 
 List of free ne- 5. Evcrv commissioner of the revenue, annually, 
 
 groes to be re- . . • i i r 
 
 turned to auditor vviih his DOOK of pcrsonal property, shall return also a 
 complete list of all free negroes in his district, who are 
 over twelve years of age, specifying their names, sexes, 
 ages (as nearly as he can) and trades or occupations; 
 of which list the clerk shall fix up a copy at the court- 
 
 Penaityfor housc door, and preserve the orioinal in his oflBce. For 
 
 failure. , ' ° . ^ 
 
 a failure in such duty, the commissioner shall forfeit 
 To give infonna. thirty dollars and the clerk fifteen dollars. The com- 
 
 tion to grand jury . . i ii i • • r .' . .U 1 • 
 
 missioner shall also give inlormation to the grand jury 
 of any free negro in such district remaining in this state 
 Penaityfor against law ; and in case of failure to give such infor- 
 mation, he shall be fined three dollars for every such 
 negro so remaining, of whose residence he had know- 
 ledge.
 
 VIOLATIONS OF REVENUE LAW. 189 
 
 CODE, CHAP. 43. 
 
 Violations of the Revenue Law to be reported to the First 
 Auditor by the Commissioner of the Revenue. 
 
 5. Every commissioner of the revenue shall eive in-vioiadonofreve. 
 
 •J .... nue law to be re- 
 
 formation to the first auditor of any violation in his ported to auditor 
 
 county or corporation, of any law in relation to the 
 
 pubUc revenue. And every sheriff or collector shall 
 
 give information to the auditor of any violation of duty 
 
 by any commissioner of the revenue for his county or 
 
 corporation. 
 
 17
 
 130 DEFAULTING OFFICERS. 
 
 ACTS 1859-60. 
 
 RESOLUTION rcquirivg the Auditor of Pullic Ac- 
 counts to publish in Navspapers of Richmond City, de- 
 linquent Collectors of the Public Revenue. 
 
 Agreed to February 6, 1860. 
 
 Anditor to pub- Resolvcd by ihe general assembly, tbat the auditor 
 
 lieh delinquent r i i- i ii i c ■ ii rr* 
 
 collectors of 01 oublic accounts shall nereatier ascertain all omcers 
 
 public revenue. i • , i i, • i r r 
 
 charged with the colleciion and paynfienl of any part ot 
 the revenue, who are delinquent within the six months 
 next preceding the first day of January and July of 
 each year; and when so ascertained, shall publish the 
 names of such delinquents in one or more of the news- 
 papers published in the city of Richmond, not exceed- 
 ing four insertions.
 
 FOREIGN INSURANCE COMPANIES. 131 
 
 ACTS 1857-3, CHAP. 13. 
 
 An ACT to amend and re-enact an act entitled an act for 
 regulating Foreign Life Insurance Companies within this 
 Commonwealth, passed March G, 1S56. 
 
 Passed April 6, 1858. 
 
 1. Be it enacted by the general assembly, that an Acta isss-sc, 
 act enliiled an act for regulating foreign life insurance 
 companies wiihin this commonweallh, passed March 
 
 six, eighteen hundred and fifiy-six, be amended and 
 re-enacled so as to read as follows : 
 
 "1. Be it enacted by the general assembly, that no conditions on 
 
 . , . . -which they may 
 
 insurance company, unless incorporated by ine legisla-maiie contracts, 
 lure of this commonweallh, shall make any contracts of 
 insurance wiihin this stale, until such insurance com- 
 pany shall have complied with the provisions of this act. 
 
 2. Every such insurance company shall, by a written Agent to be of 
 power of attorne}', appoint some citizen of this common- 
 weallh, resident therein, its agent or attorney, who shall 
 
 accept service of all lawful processes against such com- 
 pany in this commonweallh, and cause an appearance 
 to be entered in any action, in like manner as if such 
 corporation had existed and been duly served with pro- 
 cess within this stale. 
 
 3. A copy of such power of attorney, duly certified how power of 
 and authenlicated, shall be filed wiih ihe auditor of 
 
 public accounts of this cotnmonwealih ; and copies 
 thereof, duly certified by .said auditor, shall be received 
 in evidence in all courts of this commonwealth.
 
 132 FOREIGN INSURANCE COMPANIES. 
 
 vacftnciesin 4. If any such agent or attorney shall die or resign 
 
 or be removed, it shall be the duly of such corporation 
 to make a new appointment as aforesaid, and file a 
 copy with the said auditor of public accounts as above 
 prescribed, so that at all limes, and while any liability 
 remains outstanding on such insurance, there shall be 
 wilhin this stale an attorney authorized as aforesaid ; 
 and no such power of attorney shall be revoked until 
 after a like power shall have been given to some com- 
 petent person, and a copy thereof filed as aforesaid. 
 
 Proceae.how 5. Service of process upon such attorney shall be 
 
 deemed to be sufl5cient service upon his principals. 
 
 Penalty for viola- 6. If any such insurancc company shall make insu- 
 
 tlon of this act. ^ • ■, -.i ^ t • -ui 
 
 ranee as aforesaid, without complying with the requisi- 
 tions of this act, the contract shall be valid ; but the 
 agent or attorney of such company, acting within this 
 state, respecting the effecting of any policy of insurance, 
 shall forfeit a sum not exceeding one thousand dollars 
 Who deemed an ^OT Icss than three hundred, for such offence ; and every 
 person shall be deemed an agent of such company who 
 shall receive or transmit proposals for insurance, or 
 receive for delivery policies founded on proposals for- 
 warded from this state, or otherwise, to procure insu- 
 rance to be effected by such insurance company for 
 persons residing in this state, or who shall receive pay- 
 ment for such policies, and shall be subject to the re- 
 strictions and liable to the penalties specified in this act. 
 
 Returna of agent "^ • Every pcrson acting as an agent in this state for 
 
 to auditor. • • . i i i i • i 
 
 any insurance company not incorporated by the legisla- 
 ture of this commonwealth, shall, on the first Monday 
 of October or May in ever}' year during the continu- 
 ance of his agency, make a return on oath to the auditor 
 of public accounts of the amount of premiums received 
 and assessments collected during the said period, and
 
 FOREIGN INSURANCE COMPANIES. 133 
 
 shall at ibe same lime pay into the treasury such taxTasonpre- 
 as ma\' be imposed by law on the amount of such pre- 
 miums and assessments; and the whole sum received 
 for policies, whether paid in money or in oiher obliga- 
 tions, shall be deemed to be premiums for the purposes 
 of this section. 
 
 8. If any such company, through their attorney, shall Penalty for fau- 
 
 1 , , , ure to make 
 
 neglect to make such returns and payments as are re- remm. 
 quired in the preceding section, or shall make the same 
 fraudulently or falsely, they shall for every such offence 
 forfeit a sum not exceeding one thousand dollars. 
 
 9. Every such company, through their agent or at- Bond required of 
 
 I 11 1 r 1 • • 1 agent. 
 
 torney, shall, belore making or procuring to be made 
 any contract of insurance as aforesaid, give bond to the 
 auditor of public accounts, with two or more securities, 
 to be approved by him, in the sum of not less than one 
 thousand dollars nor more than five thousand dollars, at 
 the discretion of the auditor of public accounts, with 
 conditions to make the semi-annual returns before re- 
 quired, and to pay the tax. 
 
 10. If any person shall act, otherwise than provided penalty for agent 
 
 11 1 • i' 1 • r I acting illegally. 
 
 by the second section or this act, as agent for any such 
 company, to make or renew, directly or indirecily, any 
 contract of insurance within this state, and with any 
 persons resident therein, without having complied with 
 the requisitions of this act, or in any way contrary to 
 the true intent and meaning thereof, he shall forfeit and 
 pay, for every such offence, the sum of five hundred 
 dollars. 
 
 11. It shall be the duty of the attorney general and Attorneys to en- 
 commonwealth's attorneys of this commonwealth to 
 cause the provisions of this act to be enforced.
 
 134 FOREIGN INSURA\X'E COMPANIES. / 
 
 jiowfinrsdiB. 12. All penahies recovered for violations of ihe pro- 
 posed of. . , ^ , . Ill 1 1 r I 
 
 Visions ol tins act sliali go, one-naU to tlie persons 
 giving infornnalion of such violations, and one-lialf to 
 the Literary fund. 
 
 T..X herein pro- 13. Tlic lax to bc paid by the agents of foreign in- 
 
 vided to be in • t ^^i •• r.i* 
 
 lieu of other tax. sura nee companies, according to the provisions ol this 
 act, shall be in lieu of the tax prescribed by law to be 
 paid by ihem before the passage of this act." 
 
 Commencement 2. This act shall be in force from its passage.
 
 * REGISTRATION OF VOTERS. 135 
 
 ACTS 1852-3, CHAP. 4. 
 An ACT to provide for the Registration of Voters. 
 
 Passed April 9, 1853. 
 
 1. Be it enacted by the general assennbly, tl al each commissioner of 
 
 . . . the revenue to 
 
 comnilssioner of the revenue shall annually, in addilion list, 
 lo the lifts of persons and subjects of taxation now re- 
 quired by law, list every male white citizen within his who to be listed, 
 district, who will, at the next ensuing general election 
 for members of the general assembly, or for county, 
 town or city officers, have attained the age of twenty- 
 one years, and who will have been, at such next ensuing 
 election, a resident of the state for two years, and of the 
 county, city or town in which such district is, for twelve 
 months, should he continue to reside in such county, 
 city or town until such election. ' 
 
 2. The commissioner shnll list the names of such List to show dis- 
 
 , . . . . , I • 1 • ''''^t in which 
 
 male white citizens in such manner as to exhibit se pa- voter resides, 
 ratel}*^ those who reside in the respective districts, laid 
 ofl" for the election of justices, or in the wards which 
 t02;ether constitute the district for which he acts ns com- 
 missioner. 
 
 3. He shnll return, with the property book, one copy to whom list 
 
 f, , ... , 1 I • 111 .returnable. 
 
 ot the entire list, so made out by him, lo the clerk ot 
 his couniy or corporation court, who shall file and pre- 
 serve the same in his office. He shall also make out, How many ii«t« 
 
 I 111 1 • r' I made out. 
 
 and return to such cleik, as many separate nsls ot such 
 male while ciiizens as reside widiin such district, or ward 
 consiituting part of the district for which he acts as com- 
 missioner, as there are places of voting wiihin such dis- 
 trict or ward ; and if there be portions only of any such where omyn 
 
 d. . 11- • 1 • I I ■ • ,• 1 • I I portion or an 
 
 islricl or ward lying wiihiii the disirici lor which he .loction dinrict 
 
 • • I 1111- I • 1- I • '■'"^ within his 
 
 acts as commissioner, he shall list those residin"; ihereiti ti'^trict, howto 
 
 ° act.
 
 136 REGISTRATION OF VOTERS. 
 
 separnlely, under the a])piopriate number or name of 
 the ward or district ; and shall in like manner make out 
 and return as many lists thereof as there arc places of 
 voting in such ward or district. 
 
 Names omitted 4. It sliall bc lawfiil {qv any such male while citizen, 
 
 in lists, Iiow en- , , - i t 
 
 tered, and when, vv hose uamc has not bccn entered upon such hst, to ap- 
 ply to the commissioner of the revenue for his district, 
 at any time prior to the tenth day before any such ge- 
 neral election, to have his name entered on such list ; 
 and it shall be the duty of the commissioner, on the 
 tenth day before such election, to return as aforesaid 
 lists of such additional names to the clerk of his county 
 or corporation. 
 
 Compensation of 5. In discharging the duties required by this act, the 
 
 commissioner, . . i n i i • i i 
 
 what, and how commissioncr shall be subject to the same rules as are 
 prescribed by law to govern his conduct in ascertaining 
 the persons and subjects required to be listed for taxa- 
 tion, and shall receive three cents for each voter listed 
 by him, to be paid out of the county levy or corpora- 
 tion fund. 
 
 Penalty for frau- 6. If 3. commissioncr of the revenue shall knowingly 
 comn^sslon'er/ and willfully cntcr upon such list the name of any per- 
 son who is not a male white citizen, or who, at such 
 next ensuing election, will not have been, if he con- 
 tinues to reside in this state, a resident thereof for two 
 years, or who, at such next ensuing general election will 
 not have been, if he continues to reside therein, a resi- 
 dent of the county, city or town in which such commis- 
 sioner acts, for twelve months, such commissioner shall 
 forfeit a sum not less than twenty nor more than one 
 By the person hundred dollars for every such offence. And if any 
 such person shall knowingly and willfully cause his own 
 name to be entered upon such list, he shall forfeit a sum 
 not less than fifty nor more than two hundred dollars. 
 
 listed.
 
 REGISTRATION OF VOTERS. 137 
 
 7. It shall be ihe duly of ihe clerk of such county or Lists given to 
 
 , „ , , ^ , commissioner of 
 
 corporation, at least live days beiore any such general election, when. 
 
 election, to deliver to the commissioners of election for 
 
 each place of voting in his county, city or town, a copy 
 
 of such lists for the district or ward in which such place 
 
 of voting is; and such lists shall be prima facie evi- Prima fade e\-i- 
 
 dence or the right of the persons, whose names are to vote. 
 
 entered thereon, to vote at such general election. The Pay of clerk. 
 
 clerk of each county and corporation shall receive one 
 
 cent for every name so listed, to be paid out of the 
 
 county and corporation treasury; but it shall be com- Evidence may lie 
 
 , . . p , . . . rebutted. 
 
 petent tor the commissioners ot elections to receive evi- 
 dence to prove that any such name was illegally entered 
 upon such lists, or that any person whose name is not 
 upon such lists is qualified, as required by this act and 
 the constitution, to vote in such election ; or that any 
 person, whose name is on such lists, has, prior to such 
 election, and since the making of such lists, ceased to 
 be a resident of the county, city or town in which he 
 offers to vote ; and in every such case, the commissioner 
 shall- receive satisfactory evidence to show the incorrect- 
 ness of such lists, as well in respect to the disqualifica- 
 tion of those persons whose names are entered thereon, 
 as in respect to the qualifications of those whose names 
 have not been entered upon such lists. 
 
 8. And if, at any such general election, any person persons offering 
 
 , ,, (^ . ... , , , . 1 • 1 to vote in a dis- 
 
 shall oner to vote in a district other than that in which trict in which 
 
 . .... . . they do not re- 
 
 he resides, and in which his name is required to beside. Evidence 
 
 ■^ of qualification 
 
 listed as aforesaid, the commissioners of elections shall '"'^i'^^'^- 
 require satisfactory evidence of the qualification of such 
 person to vote at such election. 
 
 9. This act shall be in force from its passage, so far commencement 
 as it prescribes the duties of the commissioners of the 
 revenue. In other respects, it shall be in force on and 
 
 after the first day of January next. 
 18
 
 138 REGISTRATION OF BIRTHS, ETC. 
 
 f 
 
 ACTS 1852-3, CHAP. 25. 
 
 An ACT concerning the Registration of Births, Marriages 
 and Deaths. 
 
 Passed April 11, 1853. 
 
 Three registers 1. Be it cnacted bv the general assembly, that from 
 
 to be kept by i r t • i i i i ' i 
 
 ••erk. and after the first day or January eiglUecn bundled and 
 
 fifty-four, the cleik of every county and corporation 
 court .shall keep three books, to be called, respectively, 
 the register of marriages, the register of births, and the 
 register of deaths. 
 
 Amended by act passed April 7, 185S, as follows : 
 
 Doty of ministers "2. Hcnccforth it sh.dl be the duty of every minister 
 or other person celebrating a marriage, and of the clerk 
 or keeper of the records of any religious society which 
 solemnizes marriages by the consent of the parties in 
 open congregation, at once to make a record of every 
 marriage between white persons solemnizetl by or before 
 him, and wiihin two months after such marriage, to re- 
 turn a copy thereof, signed by him to the clerk of the 
 count}' or corporation in whicii llie same is soleinnized. 
 The clerk issuing any marriage license, shall at the lime 
 require and ascertain from the party obtaining such 
 license, a certificate setting forth, as near as may be, 
 the dale aiul place of the proposed marriage, the full 
 names of both the parties, their ages and conditions 
 before the marri.ige (whether single or widowed), the 
 phices of liieir birth and residence, the names of their 
 parents, and the occupation of the husband."
 
 REGISTRATION OF BIRTHS, ETC. 139 
 
 3. The clerk to wliom such cerlificates shall be re- Abstract by clerk 
 turned, shall file and preserve the same in his office, 
 
 and wiihin twenty days after receiving the same, record 
 a full ab.?lract thereof in his register of marriage, set- 
 ling out in convenient tabular form, all the circumstances 
 therein stated, and the name of the person signing the 
 certificate, and make an index of the names of both 
 the parties married. 
 
 4. If at the lime of celebrating any marriage out ofif marriage cut 
 
 I . . . 1 1 I- I • 1 I of tliG State. 
 
 this Slate, enlier or bo li or the parties thereto be a re- 
 sident or residents of this slate, a certificate or slale- 
 ment thereof, verified by the affidavit of any person 
 present at such celebration, may be returned to the 
 clerk of the court of the county or corporation in which 
 ihe husband resides, if he be such resident, and other- 
 wise, of the county or corporation in which the wife 
 resides, and an abstract thereof shall be recorded by 
 him in the manner prescribed in the third section. 
 
 5. If any minister who shall give bond in order to penaityon minia- 
 
 .... 1-1 11 • • 1 • ter for non-com- 
 
 nis bemg authorized to celebrate marriage m this stale, pUance. 
 shall fail to comply with the second section, the condi- 
 lion (jf such l)ontl shall be deemed to be thereby broken, 
 and he shall also be subject lo the penally herein after 
 prescribed for such failure. 
 
 6. Every such clerk of a court shall, on or before second section 
 
 , ^ , , , , . r • • to be published, 
 
 Ihe first day ot the next November term of his court, when. 
 post at the front door of his court-house a copy of ihe 
 second section, with a statement of ihe penalties for 
 violation thereof. 
 
 7. Every commissioner of ihe revenue shall make an Refristrationof 
 
 , . . f. , I • 1 II 1 • 1 • !• births and deaths, 
 
 annual registration ot the births and deatris m his d is- by whom made. 
 trict. When he ascertains the personal properly suhjecl When. 
 to taxation, he shall ascertain the births and deaths that
 
 140 
 
 From what 
 Bource. 
 
 REGISTRATION OF BIRTHS, ETC. 
 
 have occurred in the year ending on ihc ihirty-fiist day 
 of December preceding, nnd such circumstances as he 
 is herein after required to record. He shall ascertain 
 the births and deaths in each family from the head of 
 such family, if practicable. 
 
 What contained 
 in his record of 
 births. 
 
 8. He shall record in a book to be kept by him for 
 thai purpose, so far as can be ascertained, the date and 
 place of every such birth ; the full name of the child 
 (if it has a name); the sex and color thereof; and if 
 colored, whether free or slave; also whether the child 
 was born alive or stillborn ; the full name of the mother : 
 and if the child be free and born in wedlock, the full 
 name, occupation and residence of the father ; if the 
 child be a slave, the name of the owner: if there be 
 more than one child born at one birth, the fact and num- 
 ber shall be staled ; and any other circumstances of in- 
 terest relating to any birth. 
 
 Of deaths. 9. Every such commissioner shall in like manner re- 
 
 cord in a book to be kept by him for that purpose, the 
 place and dale of every death in his district during the 
 year ending on the preceding thirt3'-first day of Decem- 
 ber; the full name, sex, age, condition (whether mar- 
 ried or not) and color of the deceased : and if colored, 
 whether free or slave; also the occupation, if any, of 
 the deceased, and his or her place of birth, the names' 
 of his or her parents, and (if the deceased was married) 
 the name of the husband or wife; and if the deceased 
 was a slave, the name of the owner ; also the disease 
 or cause of the death, so far as such facts can be as- 
 certained. 
 
 Amended by chapter 28, act passed April 7, 1S58, as 
 follows : 
 
 Commissioner's 10. The Commissioner shall alphabetically arrange 
 
 Bmdnvit * JO 
 
 affidsTit.
 
 REGISTRATION OF BIRTHS, ETC 141 
 
 each of the books so to be kept by him, and shall make 
 and subscribe an affidavit therein, to the effect that lie 
 has pursued the directions in this act, according to the 
 best of his skill; and he shall return his said books to 
 the clerk of the court of his county on or before the 
 first day of June. 
 
 Amended by chapter 2S, act passed April 7, 1858, as 
 follows : 
 
 11. Such clerk shall thereupon record a full abstract Duty of cierk in 
 
 . . register of births 
 
 of the contents of the said book, containing a record of 
 births, in his said register of births, setting forth, in con- 
 venient tabular form, all the circumstances herein before 
 required to be recorded, with references to the commis- 
 sioner's books, and making an alphabetical index of the 
 names of the free children born, and (when they have 
 no names) of the names of the parents, and also of the 
 names of the owners of the slaves born. 
 
 Amended by ch. 28, act passed April 7, 1858, as 
 follows : 
 
 12. He shall in like manner record a full abstract ofof deatiu. 
 the contents of the said book, containing a record of 
 deaths, in his said register of deaths, selling forth, in 
 convenient tabular form, all the circumstances herein 
 before required to be recorded, with reference to the 
 commissioner's book, and making an alphabeiical index 
 
 of the names of the deceased, and the names of the 
 owners of deceased slaves. 
 
 13. Every such clerk of a court shall file and pre- commisBioners' 
 
 . . ... books to be filed. 
 
 serve in his office the books so deposited with him by 
 the commissioners. 
 
 14. He shall transmit to the auditor of public aC- Registers trans- 
 
 mitted to audi- 
 tor, when.
 
 142 REGISTRATION OF BIRTHS, ETC. 
 
 counts a copy of his register of marriages during the 
 preceding year, on or before the first day of March in 
 each year, and a copy of his register of births and re- 
 gister of deaths during the preceding year, on or before 
 the first day of August in each year. 
 
 Abstract of audi- 15, Such copies shall be filed and preserved in the 
 said auditor's office, and from them the auditor shall 
 prepare an abstract annually of marriages, births and 
 
 When to report dcaths in cach county and corporation, and make a re- 
 
 to legislature. , . " . 
 
 port upon said registrations once in every period of two 
 years, to be laid before the general assembly. 
 
 Registers to be 16. The Said books to be kept by the clerks, and co- 
 
 prima facie evi- . 
 
 dence. pies (or of any part thereof) certified by ihe clerk 
 
 lawfully having ihe custody thereof, shall be prima 
 facie evidence of the facts therein set forth, in all cases. 
 
 Pay of clerk for 17. A clcrk shall bc entitled to ten cents for every 
 
 copies. • • , I , 1 • 
 
 copy ot an entry in said books relating to a marriage, 
 birth or death, to be paid by the party requiring the 
 copy. 
 
 Howcomtnis- 18. If a Commissioner in any ca«e cannot obtain the 
 
 sioner to obtain . . . ^ . . . „ 
 
 hi3 information, requisite information concerning any birth or death from 
 the head of a family, as before required, he shall obtain 
 the same from such persons as are herein after required* 
 to give it; or if that cannot be done, from any other 
 persons, always recording the name of the person giv- 
 ing the information. • 
 
 Physicians and 19. Evcry phvsician and surgeon shall, in a book to 
 
 surgeons. j \ j o 
 
 Their duties. bc kept by him, make a record at once of the death 
 of every person dying in this state, upon whom he has 
 attended at the time of such deaih, setting out as far 
 as practicable the circumsiances herein required to be 
 recorded by a commissioner respecting deaths. He
 
 REGISTRATION OF BIRTHS, ETC 143 
 
 shall give lo a commissioner of the revenue, whenever to report to 
 
 ,, , I > • r- I II ~ commusioner. 
 
 called on by him tor that purpose, annually, a copy of 
 such record, so far as the same relates to deaths in such 
 commissioner's district. 
 
 20. Every coroner shall keep a like record of the coroncre; their 
 deaths in relation to which he acts officially, and give a 
 copy thereof to any commissioner of the revenue, when- 
 ever called on by him for that purpose, annually, so far 
 as the same relates lo deaihs in such commissioner's 
 district. For every neglect or failure to perform any Penalty for 
 duty required of him by this section, a coroner shall 
 forfeit twenty dollars. 
 
 missioner. 
 
 21. The commissioner shall make such entries or cor- Entries by com- 
 reclions in his record of deaihs as may be supplied or 
 warranted by the copies so to be furnished to him by 
 physicians, surgeons and coroners, noting ihe source of 
 the information. 
 
 22. The head of any family, if he be not at his resi- if head of family 
 
 , , •■"ill 1 • 1 absent, what hi« 
 
 deuce when the commissioner calls there to obtain the duty. 
 
 information required by this act lo be obtained of him, 
 
 shall give the same information lo the proper co(nmis- 
 
 sioner of the revenue on or before the first «lay of June 
 
 in the same year; and for a failure or neglect to do so, Penalty for 
 
 s"hall forfeit one dollar. If any head of a family, being Penalty for refa- 
 
 1 r 11 I • 1 • r- -1 ! , enl to give infor. 
 
 lawluUy requested to give any such inlormalion, shall maUon. 
 refuse to give ihe same, he shall forfeit ten dollars. 
 
 23. If any commissioner of the revenue fail lo obt;iin penalty of com- 
 
 . ,. . . 1 • 1 1 I I • I I mieeioner for 
 
 any iiilormation respecting a birth or (ieatji, wfiich he failure oi duty. 
 
 is by this act authorized or required lo obtain, ami 
 
 which he can procure, he shall for every such failure, 
 
 and for every failure lo record ihe information acquired 
 
 by him respecting a birth or death, according lo this 
 
 act, forfeit five dollars.
 
 144 REGISTRATION OF BIRTHS, ETC. 
 
 Tor failure to 24. If anv commissionor of tlie revenue fail to per- 
 
 perforni duties , . , . . . . 
 
 in joih eection. foim ihc (lulics required ol hiin by the lenlh section of 
 this act, lie shall forfeit, fifiy dollars. 
 
 Penalty of clerk ^5. If any clcrli of a court fail lo perform any duty 
 duty. required of him by the third section of this act, he shall 
 
 forfeit ten dollars for every such offence; and if he fail 
 to perform any duty required of him by the eleventh, 
 twelfth, thirteenth or fourteenth sections, he shall, for 
 every such offence, forfeit fifty dollars. 
 
 Fine for maising 26. If any clcrk of a court, commissioner of the re- 
 
 false returns. ... . . , , 
 
 venue, physician, surgeon, coroner or minister celebra- 
 ting a marriage, or clerk or keeper of the records of 
 any religious society, shall, in any book, register or re- 
 cord, which such officer or person is by this act required 
 to keep or make, or in any copy or certificate which by 
 this act he is required to make or give, knowingly make 
 any false, erroneous or fraudulent entry, record, regis- 
 tration or written statement, he shall for every such 
 offence forfeit not less than one hundred nor more than 
 five hundred dollars. 
 
 Fine for false in- 27. If any person, upon whose information or state- 
 formation. . . 
 
 ment any record or registration may lawfully be made 
 
 under this act, shall knowingly give any false informa- 
 tion or make any false statement to be used for the pur- 
 pose of making any such record or registration, he shall 
 forfeit not less than fifty nor more than three hundred 
 dollars for every such offence. 
 
 Forms and in- 28. The auditor of public accounts shall furnish the 
 
 Btructions, how i i p 
 
 furnished. clcrk ot evcry county and corporation court and every 
 commissioner of the revenue with all forms and instruc- 
 tions which he may deem necessary or proper for carr}'- 
 ing this act into effect. 
 
 Commencement 29. This act shall take effect on the first day of July 
 eighteen hundred and fifty-three.
 
 REMOVAL OF FREE NEGROES. 145 
 
 ACTS 1852-3, CHAP. 55. 
 
 An ACT cstahlishing a Colonization Board and making 
 an Appropriation for tltc Removal of Free Negroes 
 from the Commonwealth. 
 
 Passed April 6, 1853. 
 
 *5. Be it furiher enacted, that an annual lax of one poU tax on free 
 
 negroes. 
 
 dollar shall be am! the same is hereb}' levied upon every 
 male free negro of the age of twenty^one years and 
 under fifty-five years, to be ascertained and assessed on 
 each by the coininissioner of the revenue in everv year, 
 and collected by the sheriff or other collector of the 
 public revenue as other public taxes and levies upon 
 free negroes are collected. All such taxes shall be ac- How accounted 
 
 . . . for- 
 
 counleri for with the auditor in the present year and 
 
 every year hereafter, and paid into the ireasur}' as other 
 
 public taxes. And an account thereof shall be raised 
 
 on the books of the auditor and treasurer. The fund now appUed. 
 
 arising from this source shall be applied to the removal 
 
 of uec negroes from the commonwealth, in the manner 
 
 prescribed in the preceding sections of this act, and in 
 
 addition lo the appropriation ihereiti made. And ii Tax on seal for 
 
 ,,,,,, ,- , . registration. 
 
 shall be the duly ot the county or corporation courts lo 
 charge the legal lax for the seal of court and attestation 
 
 * Sec;ion 4 of chapter 3, Acta 18.j9-60, imposing taxes for the support 
 of government, levies a ta.x of eighty cents on every free negro over the 
 age of twenty-one years. This section imposes a tax of one dollar on 
 every male free negro between twenty-one and fifly-five years of age, to 
 be applied to the removal of free negroes from the commonwealth. The 
 enquiry is naturally suggested, whether both taxes are to be assessed and 
 collected for their specified purposes. Both acts may consisleiiily stand 
 together; and while it is not believed the general assembly did intend to 
 impose both taxes, yet such seems to be the only interpretation that can 
 be sustained. 
 
 19
 
 140 REMOVAL OF FREE NEGROES. 
 
 of every copy of legistralion delivr red hy them to any 
 free negro, and to account vviih the auditor of public ac- 
 counts lor such tax and pay the same inio the treasur}' 
 as other taxes on law [)roces3, except that they shall de- 
 signate the same so as to enable the auditor and trea- 
 surer to enter all such moneys to the account directed 
 now applied, to be raised in the preceding part of this section, and 
 the same shall be applied to the object thereof. 
 
 Bee Acts i8i9-r)0, G. The act of the eleventh of March eighteen hun- 
 p. 7. . ... 
 
 Kepenied. drcd and fifty, entitled an act making appropriations for 
 
 the removal of free persons of color, and for other pur- 
 
 po?es, is hereby repealed. 
 
 Commencement 7. Tliis act shall be in forcc from its passage.
 
 CIRCTJLA.Il. 
 
 AUDITOR'S OFFICE, Ricdmond, Va. 
 April 11, 1860. 
 Sir, 
 
 The general assembly, at the session which adjourned on the 2d instant, 
 with a view to compile the entire revenue laws, passed four acts, which are pub- 
 lished in this pamphlet, as chapters 1, 2, 3 and 4. Chapter 1 embraces the entire 
 duties of commissioners and others in the " assessment of taxes on persons and 
 property;" chapter 2 covers similar duties in respect to, and makes general 
 " regulations concerning licenses;" chapter 3 "imposes taxes for the support of 
 government;" and chapter 4 provides "for the collection of taxes." 
 
 Each subject has been treated separately, and each has been reduced into a 
 separate act; and I trust the commissioners will find the acts intelligible, and 
 stripped of the uncertainty which surrounded many of them before their compila- 
 tion, and presented in such manner as will in a great measure obviate the ne- 
 cessity of having their various parts interpreted. Nevertheless, the 15th section 
 of chapter 1, page 16, makes it the duty of the auditor of public accounts, by 
 letter or printed circular, to give such instructions to the commissioners, in re- 
 spect to their duties, as to him shall seem judicious. The same section fixes a 
 penalty of not less than $10 nor more than $30 on any commissioner who re- 
 fuses to obey such instructions; which is recoverable from such commissioner by 
 the auditor, in the circuit court of the city of Richmond. See § 2, ch. 43 of the 
 Code. 
 
 Note. — The pages herein referred to are the pages of this pamphlet. 
 
 Term of office ; listing property ; when to commence. 
 
 The term of office of a commissioner of the revenue commences on the first 
 day of February after his election (see ch. 20, Acts 1857-8, § 63, 76, p. 9, 10); 
 and the listing of property is to bo commenced on the 1st day of February, and 
 the property owned on that day is the subject of taxation. See ch. 1, § 61, Acts 
 of 1859-60, p. 37. Each commissioner should be careful to obtain a list of all 
 persons and property and the value thereof, which may be subject to taxation iu 
 their respective districts, and to require each person to make oath to such lists. 
 See ch. 1, § 62, p. 37, 38.
 
 148 CIRCULAR. 
 
 Time for returning copies of the commissioners^ books. 
 
 Sections 86, 87 and 88 of the Ist chapter of the Acts of 1859-60, p. 49, re- 
 quires the commissioners to deliver the proper number of copies of the land 
 books and books of personal property to the clerks of their respective county and 
 corporation courts before the 1st day of June. One copy of each is to be de- 
 livered to the sheriff or collector before the 15th day of June. The copy in- 
 tended for this oflice is to be returned before the 1st day of August. For a failure 
 to deliver said books within the times named, the commissioner forfeits for each 
 failure not less than $*100 nor more than $ 500, and by mere operation of law his 
 claim is suspended. And the same act in like manner suspends the commis- 
 sioner's claim for failure to perform any other duty required by law, but the au- 
 ditor of public accounts, if the commissioner show a "strong and sufficient" 
 reason for his failure, may settle his claim upon equitable principles. See § 91, 
 ch. 1, p. 50 ; and § 97, ch. 1, p. 53. 
 
 Examination of books. 
 
 It is the duty of the clerks of the county and corporation courts, when all the 
 columns are added up, to examine the books returned to their respective offices 
 by the commissioners of the revenue, within twelve days after their return. A 
 want of promptness on their part postpones the sheriffs or other officers in the 
 collection of the taxes and their payment into the treasury, and not unfrequently 
 embarrasses the commissioner. See § 79, 80, 81, ch. 1, p. 47. For what the 
 clerks' pay may be suspended. See § 85, ch. 1, p. 49. 
 
 Fees and compensation to commissioners payable first September in each year. 
 
 Instead of the per diem allowance heretofore given to commissioners, every 
 commissioner of the revenue is entitled to receive a commission of 2i per centum 
 on the amount of the taxes lawfully assessed by him, which is held to include 
 taxes assessed on real estate as well as personal property. Where, however, the 
 taxes assessed in any district in a county exceed $20,000, the commission on the 
 excess is only 1^ per centum, and where the taxes assessed in any district in a 
 town exceed $16,000, the commission allowed on the excess is only 1 per cen- 
 tum ; but the compensation to a commissioner of a county not named in § 96 of 
 chap. 1, p. 59, is not to be reduced below $150. Neither is the pay of any com- 
 missioner in Gilmer, Pocahontas, Pendleton, Putnam, Raleigh, Ritchie, Tyler, 
 Upshur and Wirt, to be less than $200; nor in Bath, Carroll, Prince William and 
 Danville, to be less than $125 ; nor in Giles, Grayson and Williamsburg, to be 
 less than $100. 
 
 Postage advanced, and a fee of three cents for each birth and death reported, 
 are to be reimbursed and paid. No order of court is necessary to authenticate a 
 claim, but all such as above are paid upon the evidence in the office.
 
 CIRCULAR. 149 
 
 As the compensation for the services of a commissioner of the revenue is made 
 to depend upon the punctual performance of his duty, in every thing that apper- 
 tains to his office, I may be excused for urging, most earnestly, a punctual and 
 faithful discharge of those duties. 
 
 When taxes on land, persons and property are payable. 
 
 By the 21st section of chapter 4, Acts of 1859-60, p. 107, it is provided, that 
 the taxes collected under chapter 35 of the Code, which, as amended, appears in 
 this pamphlet as chapter 1, are to be paid into the treasury as follows: Three- 
 fourths are to be paid on the 15th day of December in the year in which the same 
 are assessed, and the remaining one-fourth on the 15th day of March next there- 
 after, with this exception, that a sheriff or collector who has not received the 
 commissioners' books before the first day of August, is allowed five months after 
 the receipt of the books to collect and pay; and with this additional qualification, 
 that a sheriff is allowed one day for every thirty miles that he resides from the 
 seat of government. 
 
 By § 52 of ch. 2, Acts 1859-60, p. 79, taxes " assessed" on or after the first day 
 of September and before the first day of May, are to be paid into the treasury on 
 or before the 30th of May, and those issued at any other time, to be paid whea 
 other taxes are paid. In case of failure to pay, judgment is required to be taken, 
 without notice, against the sheriff or collector and his securities. 
 
 Money transmitted in payment of dties. 
 
 As the practice of transmitting money to the address of the auditor of public 
 accounts, in payment of public dues, involves an amount of responsibility not 
 contemplated by law, and for which no security, beyond the integrity of the mes- 
 senger, prevails or is authorized, the auditor was induced to call the attention of 
 the joint committee of the senate and house of delegates, appointed at the last 
 session of the legislature to examine the office of the auditor of public accounts, 
 to the peculiar situation in which such transactions are involved, and ask for its 
 aid in discontinuing the usage. The committee, in their report, amongst other 
 things, said, "the messenger of the office, Joseph J. White, receives a salary of 
 $800, as indicated in the last act appropriating the public revenue for the fiscal 
 years 1857-8 and 1858-9. Upon the messenger of the office, besides his more 
 appropriate duties, there is devolved, by usage, a degree of labor and responsi- 
 bility so singular, that your committee deem it worthy of notice. Collectors of 
 the revenue very frequently send, by express and otherwise, large sums of money 
 to the auditor, who, however, has no authority to receive it for the state. The 
 auditor, as an act of accommodation to the sender, delivers the money to the 
 messenger, that he may carry it to the bank to the credit of the sender. In this 
 entire transaction there is no security for the owner of the money; there is uo
 
 150 CIRCULAR. 
 
 warrant of law for entrusting it cither to the auditor or the messenger. In case 
 of loss, the state is not responsible. No loss has yet occurred ; but the existence 
 and increase of this practice seem to require notice and discouragement. It im- 
 poses considerable burdens on the auditor, and it involves large risks on the part 
 of those who seem to imagine that the risks cease when the money reaches iho 
 possession of the auditor. Your committee recommend that this practice, so far 
 as it confides to state officials money intended for the treasury of the state, be 
 discouraged. This may be done by a circular from the office." 
 
 I am happy to add, that no loss has occurred in the transactions of the messen- 
 ger, who is not only a man of high integrity, but eminently qualified for the post 
 which usage has assigned him. But it is a post not contemplated by law, and 
 involves labor and responsibility which will not in the future be assumed, unless 
 the remittances be in checks, which may be traced in cases of mistake or accident. 
 It is sincerely hoped that no bank notes will in the future be transmitted directly 
 to this office. 
 
 Sheriffs^ commissions. 
 
 Every sheriff or collector is allowed a commission of 2h per centum on the 
 amount of taxes collected and paid into the treasury. And in addition thereto, if 
 he pay each installment, as above indicated, within the time specified, be will be 
 paid, as a reward for his punctuality, an additional sum of 2i per centum com- 
 mission. For a failure to pay as required, thesheriflf or collector will be charged 
 with interest at the rate of 12 per centum per annum. Acts 1859-60, chap. 4, 
 sec. 22, page 107-8. 
 
 In case of failure so to pay, the auditor is required, within three months after 
 such failure, to publish notice thereof, in some newspaper in the city of Rich- 
 mond, and to file in the office of the circuit court of the city of Richmond, with 
 the clerk thereof, an accurate account of the money with which such sheriff or 
 collector may be chargeable on account of such taxes. Upon such account being 
 filed, the clerk is required to enter up judgment against such sheriflF or collector 
 for the amount of such account, with interest at 12 per centum per annum, and 
 1.5 per centum damages in addition thereto. Under this provision, the auditor 
 has been deprived of all discretion on the subject. He is required to file the ac- 
 count and demand judgment. 
 
 Licenses, how granted. 
 
 The 18th section of chapter 2, Acts 1859-60, p. 66, makes it the duty of the 
 person desiring a license, to apply to the commissioner for a certificate of the 
 license to be obtained and the amount of tax to be paid, and makes it also the 
 duty of the commissioner, whether such application be made or not, to assess all 
 who ought to obtain a license.
 
 CIRCULAR. 151 
 
 A license to sell must designate the place of sale. A merchant must pay a tax 
 for each store. 
 
 A sale made at any place other than that designated in the license, is to be held 
 to be a sale without license. See § 2, ch. 2, Acts of 1859-GO, p. GO; and § 28, ch. 
 2, Acts 1859-60, p. 71. 
 
 The commissioner's certificate, with the sheriff's or collector's receipt for the 
 tax to be paid, written on the certificate, is a sufficient license, unless it be a cer- 
 tificate to be presented to court for the privilege of selling wine, ardent spirits, or 
 a mixture thereof, or to keep an ordinary; or such other privilege as makes it 
 necessary to apply to court. In which cases, the court's sanction must be ob- 
 tained before the license is complete. 
 
 Expiration of licenses. 
 
 All licenses granted under § 19, ch. 2, Acts 1859-60, p. 67, 68, are granted for 
 one year, and may commence at any time during such year. The licenses thus 
 granted are personal privileges, and no one can act under them, except the person 
 to whom they were granted. 
 
 A license to the owner of a stallion begins at any lime in the year, but must 
 expire on the first day of January. See § 20, ch. 2, Acts 1859-60. 
 
 Licenses to keep bowling alleys, &c. may commence at any time in the year, 
 and terminate at four months from the time of granting them, or may be for a 
 year. 
 
 All other licenses may be granted at any time in the year, but shall termiaate 
 on the 30ih day of April. See § 22, ch. 2, Acts 1859-60, p. 69. 
 
 A person commencing any trade or business for which a license is required by 
 law, before making application for and obtaining such license, shall be assessed 
 with "four" times the amount of tax otherwise imposed. The person here re- 
 ferred to is one who had not, for the license term next preceding, been engaged 
 in the particular business then commencing, for which a license was required. 
 See § 22, ch. 2, Acts 1859-60, p. 70. 
 
 Ordinanes ; tux to be paid on license. 
 
 The tax is the same as heretofore. See § 10, ch. 3, Acts 1859-60. The for- 
 mer law, as interpreted, required the yearly value of the furniture to be assessed. 
 This act does so in terms. It is not 15 per cent, on the value of the furniture 
 which is to be assessed as a tax, but it is 15 per cent, on the yearly rent of such 
 furniture. 
 
 Merchants^ license. 
 
 A merchant or mercantile firm is to be assessed with $60 liceuse tax; which
 
 152 
 
 CIRCULAR. 
 
 id ihc specific tax on beginners or those who have not been engaged in business 
 for twelve months, unless the capital employed be shown by the affidavit of such 
 merchant or firm to be less than $500 — then the tax is $10. 
 
 A merchant or mercantile firm desiring to sell wine, ardent spirits, or a mixture 
 thereof, porter, ale or beer (if a beginner, or those who have not been engaged 
 in business for twelve months), by retail only, the license tax imposed is $40 in 
 addition to the merchants' tax; and if to sell by wholesale and retail, the tax is 
 $100 in addition to the merchants' tax. If the license be to continue the privi- 
 lege, the tax is one per cent, on the amount of sales of the previous year, in ad- 
 dition to the specific tax. See § 19, ch. 3, p. 89. 
 
 When a merchant has been engaged in business for a year or more, then the 
 tax on the license of such merchant is in proportion to the last year's sales, as 
 follows : 
 
 If the sales are under $1,001, the tax is - - - $20 
 
 If the sales are $1,001 and under $1,500, the tax is - - 24 
 
 1,500 " 2.500, » - - 32 
 
 " " 2,500 " 5,000, " - - 48 
 
 « " 5,000 " 10,000, .' - - 76 
 
 " 10,000 " 15,000, «» . - 96 
 
 " " 15,000 " 20,000, " . - 112 
 
 " •' 20,000 " 30,000, " - - 140 
 
 " 30,000 " 50,000, " - - 208 
 
 And an additional tax of $10 for each sum of $10,000 excess of sales 
 
 over $ 50,000. 
 
 Distilleries. 
 
 The tax on the proprietors of every distillery, if a beginner, is twenty dollars. 
 If the distillery is to be kept in operation as much as four months in the year, the 
 tax is thirty dollars; if for six months, forty dollars; if for nine months, sixty 
 dollars; if for a longer time than nine mouths, one hundred dollars. See § 17, 
 ch. 3, p. 88. If the owner of such distillery is engaged in distilling the fruit or 
 grain produced by himself, there is no tax unless he is so engaged for as much as 
 four mouths in any one year; in which case he must pay the same tax as others 
 not so engaged. See § 4, ch. 2, Acts 1859-60, p. 61. 
 
 Foreign insurance companies. 
 
 A tax of $ 25 is imposed on every license to an agent or sub-agent of every in- 
 surance company not chartered by this state. See §36, ch. 3, Acts 1859-60, p. 
 93-94. In addition to this license, the agents are required to report on oath to 
 the auditor of public accounts semi-annually, on the Ist Monday of October and 
 May in each year, the amount of premiums received and assessments collected
 
 CIRCULAR. 153 
 
 during said period, and shall at the same time pay into the treasury the tax im- 
 posed. See Act of April 6, 1858. 
 
 Forms for license returns. 
 
 To insure uniformity in your license returns, you will find a form appended, by 
 which you will be governed, taking care to annex the affidavit in the form pre- 
 scribed, and particularly where the certificate of assessment has been delivered 
 to a deputy sheriff or collector, to state not only the name of the deputy, but hia 
 principal also. A copy of such list must be returned to the auditor, and another 
 copy filed with the clerk of the court. 
 
 Collateral inheritance tax. 
 
 If the inheritance be real estate, transmitted under a decedent's will, or by de- 
 scent, as provided by chap. 1, § 9 of the Acts 1859-60, it is the duty of the clerk 
 of the court in whicii such will is recorded, and the clerk of the court of the 
 county or corporation in which any such real estate is situated, upon ascertaining 
 the fact, to report the same to the commissioner of the district in which the real 
 estate may be. The commissioner upon ascertaining that the land is of greater 
 value than $250, in " addition" to the annual tax imposed upon such estate, shall 
 charge thereon " two per centum" on the whole value of such estate ; i. e. if the 
 real estate be of the exact value of $250 or less, no tax is to be imposed ; but if 
 it be of the value of $251, the tax of "two per centum" is to be imposed — not 
 on the one dollar above $250, but upon the whole value. 
 
 The same rate of taxation prevails in respect to any other estate so descending 
 or passing and within the same limitations; but the mode of assessing and col- 
 lecting the tax on real estate is different from that on personal property, which 
 may readily be observed by reference to the Acts on those subjects. While it is 
 made the duty of the sheriff to apply for the tax on personal property, and while 
 it is the duty of the personal representative to pay it, yet the law does not dis- 
 pense with the general duty of the commissioner to make the assessment of both 
 the real and personal estate, and to see that the law is complied with. 
 
 If any such taxes be omitted, an assessment thereof should be made upou the 
 authority of the 70th section, chap. 1, p. 44. 
 
 Delinquent taxes. 
 
 The sheriff or other collector, after ascertaining which of the taxes assessed 
 in his county or corporation cannot l)e collected, shall, as soon as practical)le, ia 
 each year, after the first day of October, make out lists of three classes, to wit: 
 First, a list of property on the commissioner's laud book improperly placed thereoa 
 or not ascertainable, with the amount of taxes charged on such property ; secondly, 
 a list of other real estate which is delinquent for the nou-paymeut of the taxes 
 20
 
 164 CIRCULAR. 
 
 thorcon ; and thirdly, a list of such of the taxes so asseBsed, other than on real 
 estate, as he is unable to collect. 
 
 It is further provided that the lists to be made out by the sheriffs, shall not be 
 allowed, unless they have been first submitted to the commissioner of the revenue 
 for the district to which ihey relate, or in the case of his death, to some other 
 commissioner, and are accompanied by the written opinion of such commissioner 
 touching the propriety of such lists and each case therein contained, verified by 
 his oath. 
 
 The regular mode of preparing a list of delinquents, is for the sherifi" or col- 
 lector to make oath to the effect : 
 
 1st. That the list thirdly mentioned was posted at the door of the court-house 
 of the county or corporation on a court day, during the term next preceding that 
 at which the list may be presented to the court. 
 
 Sheriff ^s oath. 
 
 2d. That the sheriff make and subscribe an oath, to the following effect : " /, 
 
 A B, sheriff {or deputy sheriff) of the county of , do swear that the foregoing 
 
 list is, I verity believe, correct and just ; that I have received no part of the taxes 
 returned delinquent ; and that I have used due diligence to find property within my 
 county liable to distress for the said taxes, but have found none.^^ 
 
 And that the said sheriff or collector present the lists with such affidavits to 
 the commissioner of the revenue, who is supposed to be personally acquainted 
 with the pecuniary condition of the tax payers, and who will prepare an opinion, 
 on oath, in substance, or by the following 
 
 Form of commissioner's certificate and oath. 
 
 " /, , do certify that I am commissioner of the revenue for 
 
 district in the county of . That the annexed list of delinquents has been sub- 
 mitted to ine for my opinion in ivriting, on oath, as to the propriety of such list ; and 
 it appearing to relate to my district, and having carefully examined the same, and 
 ♦each case' therein contained, do hereby accompany the said list with my opinion, 
 that the officer who returned the same,* did not find, or by using due diligence could 
 not have found, sufficient property within his bailiwick, liable to distress for the said 
 taxes. 
 
 Signed 
 
 Sworn to before me, a justice of the peace in and for the county of this 
 
 day of 186—. 
 
 /. P." 
 
 *0t in lieu of what follows, the commiseioner wilt state «acb facte as he belie vea to exist.
 
 CIRCULAR. 
 
 155 
 
 Instructions have been given elsewhere to assess every person exercising any 
 calling or trade for which a license is required by law, whether such person apply 
 for a license or not, and I have prepared the following form of return, and affidavit : 
 
 Licenses. 
 * 
 
 A list of all persons assessed with a license tax in the district of , commis- 
 sioner of the revenue in the county {or corporation) of , from the first day 
 
 of to the first day of 186 — . 
 
 
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 Virginia — County of 
 
 -, TO WIT 
 
 M/, 
 
 -, commissioner of the revenue elected by the qualified 
 — for district in said county, do solemnly 
 
 voters of the county of 
 
 swear, that I have assessed all the above named persons required by laiv to obtain 
 licenses, and did deliver to every such person a certificate of the license to be obtained 
 and the amount of tax to be paid by him. 
 
 I do also solemnly swear, that I did make fair classified lists thereof, at intervals 
 not exceeding fifteen days, and did deliver such lists as above indicated, to the person 
 therein named as collector, at the time therein stated, for his guide in collecting the 
 taxes imposed by law on such licenses. 
 
 I do also solemnly swear, that the above list embraces all persons tvithin my district^ 
 to the best of my knowledge and belief, required by law to obtain licenses. 
 
 Given under my hand this day of 
 
 186—. 
 
 /. 
 
 -, a justice of the peace in and for the county of 
 
 {or 
 
 notary public, as the case may be), do certify, that 
 
 a commissioner off
 
 166 CIRCULAR. 
 
 the re%>emte for (he above named district in the county of , and who sub- 
 scribed the foregoinir oath, this day personallij a])peared before me, in my county 
 aforesaid, and made oath that the same contains the truth. 
 
 Given under my hand this day of 180 — . 
 
 , J. P." 
 
 New counties. 
 
 Tho 11th section of chapter 47 of the Code provides, that " all taxes and levies 
 assessed or laid by the comnnissioncr of the revenue or court of any county from 
 "which the new county is formed, before the time of holding a court for such new 
 county, and all militia fines and officers' fees in the hands of any sheriff or other 
 officer at that time, shall be collected, accounted for and paid," as if such act 
 creating the new county had not passed. 
 
 To understand this subject properly, it becomes necessary to ascertain the 
 meaning of the expressions employed — "taxes assessed," and "levies laid," as 
 used in the above section. We all understand that " taxes" are dues to the state 
 assessed by commissioners of the revenue. "Levies" are taxes for county or 
 corporation purposes, levied by the county or corporation courts. 
 
 Commissioners of the revenue commence their assessments annually on the 
 first day of February; and the assessment must be taken to be an entire thing — 
 that the commissioner or authority who begins the assessment must finish it. This 
 service commences on the first day of February for state purposes. The com- 
 missioner of the county from which a new county has been formed, where no 
 special provision is made, must proceed with his work over all the territory which 
 his county originally embraced, unless the first court of such new county has been 
 held before that time; in which event ho should not exercise jurisdiction in the 
 territory of such new county. 
 
 While it may be proper to assess and collect taxes in a new county by the offi- 
 cers of the county from which it was formed, yet without any conflict of autho- 
 rity, the officers of the new county may levy and collect for county purposes ; 
 and indeed may and should receive all licenses assessed and paid after the organ- 
 ization of the county, by holding a court therein. But the officers of the old 
 county, where "no special provision has been made in the act creating the new 
 county, should proceed with their assessment and collection as if the act creating 
 the new county had not passed, if the assessment has been made before holding 
 a court in the new county. 
 
 To give point to the various questions arising as to the construction of the re- 
 venue laws. I will suppose the following questions to have been submitted and 
 answered as follows, and which are to be treated as instructions.
 
 CIRCULAR. 157 
 
 Questions and Answers. 
 
 County levies. 
 
 Question 1. — By the 6th section of chapter 53 of the Code, it is made the 
 duty of a commissioner of the revenue, upon being furnished with an order for a 
 levy, to extend in the commissioner's land book and book of personal property, 
 in a separate column, what may be due from such person by virtue of the levy. 
 It frequently occurs that the order for such levy is not made until after the l/5lh 
 of June, before which' time the commissioner's books are to be delivered to the 
 sheriff. In such case, is the commissioner to omit the delivery of his books until 
 the extension of the levy can be made? 
 
 Answer. — He is not. The law requires the commissioner to deliver his books 
 to the sheriff or collector before the 15lh of June in each year, and imposes a 
 penalty of not less than $ 100 nor more than $500 for his failure to deliver thera 
 within that time. The policy of the legislature in*authorizing the extension of 
 the levy was merely for the convenience of county officers, and not intended to 
 postpone or defeat the collection of the state taxes. It is proper to make the ex- 
 tension, but the delivery of the books is not to be postponed for that object. 
 
 Exemption of vierchants^ bonds. 
 
 Question 2. — What bonds are exempt from taxation, in the hands of a mer- 
 chant paying a license as such ? 
 
 Answer. — By the constitution of Virginia the general assembly may levy a tax 
 on licenses; but to avoid a double taxation on the same subject, it is provided 
 that no tax shall be levied "on the capital invested in the trade or business in 
 respect to which the license so taxed is issued." 
 
 The 44th section of ch. 1 of Sess. Acts 1859-GO, on page 28, seems to include 
 every thing exempted by the constitutional provision. Under this section, I ana 
 of opinion, that the subject matter of the merchant's business, merchandise, his 
 open accounts on his books and unliquidated, his money on hand the first of 
 February, received in the course of his trade and l)U8incss, are all clearly ex- 
 empted. So much of the excess of the bonds, securities and liquidated claims 
 due to him over those due from him to others, shall, if actually and actively em- 
 ployed and used by him in carrying on his business, be exempt; but this exemp- 
 tion is restricted to such bonds and de!)ts as accrue within the preceding twelve 
 months. If they are created in such trade previous to the first day of February 
 of the year preceding that of the assessment, they are not exempt, although a 
 new boud may have been given for them within the preceding year. 
 
 The exemptions are in a great measure made to depend on the oath of the
 
 15S CIRCULAR. 
 
 party — showing, I think, a Icgisljitive intent to restrain the undue extension of 
 exemptions. Tlie party must be honestly satisfied that the bonds in question 
 coustitnto a part of the " actual active means used and employed by him in car- 
 rving on such trade or business," and not vvithiu the limitations contained in the 
 act, before they can be exempted. 
 
 Land bonds. 
 
 Question 3. — If A sell lands to B on credit, taking B's bonds for the purchase 
 money, A retaiuinj; the legal title until the purchase money is paid — to whom 
 should the lands be taxed ? And if proper to charge A, who holds the legal title, 
 with the taxes on the lands, should he at the same time pay taxes on the bonds 
 given l)y B for the payment of the purchase money? If A is to be charged with 
 the taxes on the lands and on the bonds at the same time, is it not double taxa- 
 tion, and in violation of the 22d section of the 4th article of the constitution? 
 
 Answer. — The lands are to be charged to A. The bonds are also to be charged 
 to A. The tax upon the lands and upon the bonds is not liable to the objection 
 supposed. I do not think there is any provision of the law which authorizes a 
 commissioner of the revenue to transfer lands upon his books except upon matter 
 of record, unless, indeed, under chapter 1, section 22 of the Code, found on page 
 18, the vendee and vendor assent to it. There is no doubt, however, but that 
 the vendee in possession is liable over to the vendor for the tax on the land — and 
 if the vendor, by reason of the rules obligatory upon the commissioner, be as- 
 sessed with it, and is compelled to pay it, he may recover it of the vendee by 
 action. Even if he could not, it is no fault of the state, but of himself. 
 
 The amount of property subject to taxation is not necessarily increased by the 
 sale from A to B. We will suppose that B has claims or bonds due to himself 
 for $10,000, which he wishes to collect and invest in A's lands of the value of 
 $10,000. Before the sale A is taxed with the land, and B is taxed with the claims 
 or bonds owing to him, and each is taxed according to the value of his property 
 named. The state in this case receives taxes from both A and B on property of 
 the value of $20,000. After the sale A, retaining the legal title to the land, is 
 taxed with it on that account, and he is taxed on B's bonds, because there is that 
 amount of solvent bonds owing to him. A in this case pays taxes on property 
 of the value of $20,000. But what taxes does B pay on the $10,000 owing to 
 him? I answer that he pays nothing. It is true that there are $10,000 owing 
 to B, but he owes A $10,000, and he deducts from the amount owing to him the 
 amount he owes to A, under the provisions of the 50th section of chapter 1, Sess. 
 Acts 1859-60, p. 31, which in the case supposed would exonerate B from taxes to 
 the state, and he only be liable over to A for the taxes on the land he should pay. 
 
 It is true it may happen that where an insolvent vendee of lauds gives bonds 
 to the vendor, to the full value of the laud, he may create a subject of taxation,
 
 CIRCULAR. 159 
 
 which before the sale had no existence. With this a tax law can have nothing to 
 do. It would involve an enquiry into the condition of the monetary afTairs of 
 the community too intricate to be prosecuted, or to be made the basis of practical 
 legislation. 
 
 Bonds for the hire of negroes. 
 
 Question 4. — Should bonds given for the hire of negroes be taxed ? 
 
 Answer. — It frequently happens that the owners of slaves at the beginning of 
 the year hire out their slaves and take bonds for the payment of the hire at va- 
 rious times during the term of service. The payment of such l)ond3 may be 
 defeated by the death of the slave, and the question has frequently been asked 
 whether such bonds are to be listed for taxation? I think they are; but I ad- 
 vance this opinion with much diffidence, because of the great confidence I have 
 ill the opinions of those who think difierently. 
 
 The 48th section of ch. 1, Acts of IS.'jD-eO, p. 30 and 31, requires the commis- 
 sioner to ascertain from each person residing in his district the amount of all 
 solvent bonds and securities, and all solvent, liquidated and certain demands and 
 claims, however evidenced; owing and coming to such person, whether due or not 
 on the first day of February; and declares that the aggregate of principal and 
 interest shall constitute the amount of a bond or claim due and payable; and that 
 " the present value, after deducting the legal interest, shall constitute the amount of a 
 hond or claim not yet due and payable, and which bears no interest." 
 
 This section clearly includes a bond of the character stated. But is it n'-bond 
 or claim'" for money ? I think it is. It is argued, hoAvevrr, that the slave may 
 die during the term, and thus defeat the claim. This is certainly correct ; but I 
 submit whether it is not a contingency too remote to enter into the character or 
 construction of a tax bill. 
 
 All property is to be taxed as of the first of February. On that day a person 
 may have a house of the value of $20,000, erected upon a lot of ground of the 
 value of $ 1,000. On the second day of February the house may burn down. 
 He may have a claim on a man who is solvent on the first of February, and who 
 in ten days thereafter is a bankrupt. His horse which he owned on the first, may 
 die on the second of February. The person himself may die on the second. All 
 these citations would seem to present cases in which the tax ought to be dis- 
 claimed ; yet the legislature has no where authorized such a disclaimer, or given 
 authority to the revenue officers of the state to enquire into the consideration of 
 such bonds, or estimate for the contingency of their validity. The broad and 
 comprehensive terms of the 48ih section of ch. 1, above referred to, witiiout doubt, 
 includes them ; and the legislature has, in its own wisdom, Avitbheld all discretion 
 from the revenue officers to relieve against the actual misfortune of any person, 
 or against any contingency arising out of the various contracts of the tax payers.
 
 160 CIRCULAR. 
 
 These are not exactly analogous cases, but I take it they are sufTicienlly so, to 
 show at least the absence of any intention to relieve against contingencies. 
 
 Tlie slave is listed by and taxed to the hirer. The value of his labor is taxed 
 to the owner. 
 
 Every general law must inchuio cases of hardship. The case supposed may 
 be one; but in my opinion, if the amount to be paid is liquidated and solvent, 
 whether due or not, it must be listed and taxed. 
 
 Omitted land. 
 
 Question 5. — Where the assessor of lauds in the year 1856 has inadvertently 
 omitted from his assessment and books a tract of land, and the owner of the land 
 wishes to have it entered and charged with taxes, is the commissioner to assess 
 the actual value, or adopt the assessment of 1850 or any previous assessment? 
 In such case of omission, is it the duty of the commissioner of the revenue to 
 enter such lands without request — and if so entered, should the back taxes for 
 the omitted years be charged with interest ? 
 
 Answer. — The 23th section of ch. 1, Acts 1859-60, p. 20, is applicable in such 
 cases. It is the duty of the commissioner ex mero motu to enter such laud in the 
 natne of the owner — and if not assessed, to assess it by reference to the assess- 
 ment of 1856, on contiguous lands similarly situated. 
 
 The back taxes should be entered for the omitted years, according to the as- 
 sessment of those years, on such contiguous lauds, with interest. 
 
 Value of lands, how ascertained. 
 
 Question 6. — A has several adjoining tracts of land, each tract, according to 
 the last assessment, of different values. Since the assessment the soil has been 
 improved, so as to equalize their values. A has sold and conveyed 100 acres, 
 part of each tract? Is the tract thus sold to be charged according to the assessed 
 value of the tracts from which the same was taken, or according to its actual 
 value, or how otherwise ? 
 
 Answer. — The assessed value in such case, not the actual value, must be the 
 rule. The general assessment, except in special cases provided for, is the law of 
 value to the commissioner in all cases. 
 
 While mistakes may be corrected, a change in the assessment cannot be made, 
 except on account of buildings. The alienation of a portion of a tract may in- 
 volve a partial reassessment, but the assessed value of the whole must govern 
 the value of each; or in other words, the lot sold and the lot retained must be of 
 the assessed value of the whole as an entire tract. Although the lots may be of 
 different values, they must, when their separate values are added together, be
 
 CIRCULAR. ICl 
 
 equnl niul not greater than tho assessed value of the entire tract before tho 
 alienation. 
 
 Question 7. — A has a tract of land snppnscd to contain 500 acres, and is 
 charged for taxation on tlie eoiriiiiissioner'd hooks as of that quantity. Upon a 
 BUrvey or other evidence, it is ascertained tliat the tract contains .'JSO acres. Has 
 the comniissii)iier anihority to correct the hooks, and charge A with the proper 
 number of acres? If so, is he to retain the aggregate value of the 500 acres, or 
 the value per acre as assessed, and add thereto the value of the 50 acres ? 
 
 Answer. — The commissioner, under § 30, ch. 1, Acts 1859-GO, p. 21, is required 
 to carry with him the land hooks of the preceding year. He siiall show his 
 entries to resident owners, and to agents of non-resident owners, who shall he 
 required to state on oath whether the same he correctly entered, and whether 
 any other land ought to he ciinrged to such resident or non-resident, and t») <le- 
 Bcrilie the same, and to descrilic the land which may not he correctly entered. 
 The commissioner is required to correct any niistiiko made in any entry in the land 
 book o( the preceding year. 'J'hus sliDwing a legislative intent, within certaiu 
 restrictions, to niako ail such corrections, not prohiliited, S(» as to arrive at the 
 truth of CMch particular case. The correction of the hook in this question sup- 
 poscil, should he made according to the truth of the case. The value j)er aero 
 should he retained, and the aggregate value ascertained. 
 
 Mill sites. 
 
 Question 8. — After leave has been given to erect a mill or other machine by 
 order of court, aud the applicant, to whom such leave was granted, has paid to 
 the parties the compensation ascertained, to whom is the land circumscrilted by 
 the jury to be charged for taxation; ami herein does it make any tiilTerence if 
 the right to erect said mill, &c. has been forfeited by his failure to finish it withiu 
 three years? See ch. Gi of the Code. 
 
 Answer. — By the 7th section of ch. G'S of the Code of Virginia, after payment 
 of the coinpensation ascertained to the several parties entitled, the 1 ind conde(nned 
 vests in the nnil owner in fee simple. He is then to lie charged for tax uj)on it. 
 Until then, the land belongs to the original owner, who is to be cluirged with it. 
 
 After tho right to erect the mill has hern forfeited, by the 9ih section of tho 
 same chapter the title reverLs t<» the original owner. Tne tax until then is to !)0 
 charged to the applicant, he having com|ilic(l with the 7ih sjciion. After tho 
 forfeiture, it is to be charged to the owner by the reversion. 
 
 La;\d Look; cornctions of inistalics therein. 
 
 Question 9. — A has s<dd an<l conveyed his hind to IJ, but B omits to place h'n 
 deed on record, so as to have the land entered aud charged to hiui. A asks tho 
 L>1
 
 1C2 CI15CULAK. 
 
 conmiis^ionor niulcr tlio cirrnmstaiiocs to sirikc his name from tlic hook in re- 
 flocct to llio laud polcl and conveyed, lias llio coiiiniiisiontr the ri^lit to do bo? 
 
 Answer. — Uy section 30 of chapter 1 of Acts 1859-GO, p. 21, the cnmtnij;sioner, 
 upon heiiii; sati^ned that land has heen transroirod l)y deed from u party chai'i^ed 
 upon the hind hook of the year l)cfore, is autiiorized to transfer the assessment of 
 such hind to the uheiiec. 
 
 Q,ucs'.ion 10. — If (he land hooks of the previous year omit the nature of the 
 estate, whether in " fee,*' or for " hfc," and pi.tce ihe numlier of acres in iho 
 wroiiK cidiimn, is the commissioner to search tiie records for the nature of tlio 
 estate, and correct that as well as the other mistake alluded to ? 
 
 Answer. — By section 40 of chapter 1 of Acts 1839-00, p. 24, such errors as aro 
 stated may he corrected, and it is ohvious they should he corrected. 
 
 The clerk, under sections 80 and 81 of chapter 1, Acts 1859-GO, p. 47, wiili tho 
 Commissi<iiier, should examine ihe ie<(»r<!s, and supjily the omission to state ihe 
 tiature of the interest in the land of the parties assessed, whether ia "fee," or for 
 ♦' life." 
 
 Several titles to the same land. 
 
 Question 11. — A has a tract of land containing 500 acres, with Avhieh he is 
 assessed for taxation. Afterwards, to perfect his title, he purchases another's 
 claim, or ohtaius a new grant for the same land. Is he to he taxed only i\)v the 
 laud, or for each title hy which he holds it? And herein, if the land is entered 
 ihrounh mistake more than once, how is the commissioner to he governed in cor- 
 recting the entries? 
 
 Answer. — He is to he taxed upon the land — not upon his several titles. The 
 commissioner finding such a mistake in a previous year, is authorized to correct 
 it. See Acts 1859-60, ch. 1. § 130, p. 24. Of course he is not hound to make 
 Buch erroneous entry himself. 
 
 Improvements. 
 
 Question 12. — If the owner of a lot of land should place thereon an iron rail- 
 ing or fence of the value of S lUO or upwards, should such value he added to the 
 value of the lot as before charged. 
 
 Answer. — I think the railing should he assessed as a new improvement. It is 
 as much so as a new house, and should he regarded as an appurtenant to the 
 mansion. 
 
 Salt works. 
 'Question 13. — Where the chief value to land arises out of the value of salt
 
 CIRCULAR. 1C3 
 
 •\ve\U thcrcoii, which nt the time i>f the last assessment were l)cing worked, I)ut 
 which at this lime Hie al>;inil(iiie(l as ahnost valueliss; shmilJ the commis-iiioiier 
 treat the s ilt wills as " huiltiings" on which the asscssuieiU may he iucreased or 
 reduced according to circumstances? 
 
 Answer. — I think the "wells" are not " hnildings,*' within the meaning of sec- 
 tions 31, ^2, 3:3 and 34 of ch. 1 of Acts ]8.:0-G(J, p. 22. The only relief to bo 
 had iu such cases must he granted hy the legislature. 
 
 Coinmonweallh's laiids. 
 
 Question 14. — Is a commissioner entitled to a fee of one dollar for the entry of 
 each tract of land, bought iu at a sheriff's sale for taxes? 
 
 Answer. — By section 27 of ch. 42 of the Code, the commissioner of tlie reve- 
 nue is required to transmit a list of all lands itelonging to the commonwealth, Sec. 
 to the auditor, and allows the commissioner one dollar, to be paid from the trea- 
 eury, for each tract or lot mentioned in the commissioner's list. The class of 
 lauds here referred to, embraces such as the commonwealih has title to by feo 
 eiiiiple, acquired by sale under executions, escheat, &c. Lands sold for taxes by 
 the sheriff, and which may be redeemed at any time, are not commonwealth's 
 lands, within the meaning of this section. Upon the contrary, they belong to the 
 original owner, &nl>ject only to the commonwealth's lien for taxes; and for such 
 the commissioner is not euiiiled to a fee. 
 
 Toll-bridges and ferries. 
 
 Question 15. — By the 52d section of ch. 1 of Acts IS.'iO-OO, p. 32, the commis- 
 sioner of ilie revenue is required to ascertain the yearly value of all toll-liiidges 
 and ferries in his district, and is to be governed by actual rent received; and if 
 uot rented, he is to make a just estimate of the vnUie. In case the toll-bridges 
 and ferries are leased, is the tax to be charged to the lessor or lessee ? 
 
 Answer. — It must be paid by the owner of the property, not by the lessee. 
 This on general piinciplcs should be so, an<l the Ianguaj;e of the section referred 
 to in the question implies it. Thus the words are, " he shall be governed by the 
 artual rent rtceivtd," where rented or leased out; otherwise, lie shall make a 
 ♦'just estimate of the value ;" that is, the yearly value. If the lessee was the 
 party taxed, the wiird " nccuYi/" would not have been used — but the word em- 
 ployed to express the meaning would have been "/»//(/." In the latter section, 
 this tax on the yearlij rent ov annwd value of bridges, tV:c. is associated wiih the 
 income tax, showing that the person to be taxed iu such case was intended to bo 
 the receiver of the yearly rent. 
 
 In truth, it would be against all analogy to tax the lessee upon wliat he pnifs: 
 The w hole policy is to tax upon what a man rtcvives — thus propm tiuuiiig burdeu 
 to ability.
 
 1C4 cmcuLAU. 
 
 The tnx sliould l)c nsscsscd on tlie '' nclual rent received," wlierc it is leased or 
 rented, and (i|)i)n ilio uAls, if they cun bo iisccrlained, in a case where the LiriJgo 
 or ferry id 7iot reiittd. 
 
 Public bonds. 
 
 Question 16. — Where a person holds state or other bonds, from which he re- 
 ceives semi-annually or at other peiiods the interest thereon, and is indelited to 
 others in an amount equal to those honds. Should the amount he owes lie de- 
 ducted from the public bouds, so as to relieve those bonds to that extent from 
 taxation ? 
 
 Answer. — Certainly not. The deduction of debts is only to be allowed from 
 private credits. The tax on puldic i)oni!3 is upon the interest. On private 
 bonds, &c. it is upon the principal. The sections imposing; taxes and prescril)ing 
 assessments, are distinct. See § 49, ch. 1, Sess. Acts 1839-GO; eli. 3, § G. p. S4. 
 
 As to what extent counties and corporations are prohibited from taxing state 
 bonds, see ch. 12, Acts of 1857-8. p. 134. 
 
 Interest on private lands, uhen to le taxed. 
 
 Question 17. — Where bonds are given, payable in several annual or periodical 
 installments, wiih interest, does the interest form principal on the 1st of February 
 of each year for the purposes of taxation, whether the bouds be then due and 
 payable or not ? 
 
 Answer. — If the bonds are payable, the principal and interest arc to be taxed. 
 If not payable, nor bearing interest, the present value, ueduttiog interest, is to 
 be taxed. If not payable, i)ut bearing interest, agj^regate principal and interest, 
 and tax the present value of the aggregate. See § 5U, ch. 1, Sess. Acts IBoD-GO, 
 p. 31. 
 
 Bonds held by fiduciaries. 
 
 Question 18. — If a fiduciary in Virginia sell property and take bonds from tho 
 purthiiser, arc tb(i.o-e boiKJs lo be charged to him in his fiduciary character for 
 taxation? If the bonds are not under his control, how ? 
 
 An.swer. — The fiduciary must list such bonds, and this, though not under his 
 control, lie is the bolder of them in legal contemplation. See Acts 1859-GO, 
 ch. l,6ec. 4G, p. 28-9. 
 
 Shares in savings banks, hoio tared. 
 
 Question 19. — A citizen of Virginia own shares in a savings bank, or in an in- 
 :6urance company in another state, and draws dividends therefrom. How aro 
 such dividends tu bo taxed ?
 
 CIRCUuAR. 1G5 
 
 Answer. — The dividonds are to he taxed under tl)e 7ili section of ch. 0, Acta 
 IS^D-GD, p. 85, al the rate of six and two-iliirdd per centum. 
 
 Savings banks. 
 
 Question 20. — If a savinjis hank omit to declare a dividend, is tbe enpifril to l)o 
 tax<'<l .' If tlie oiricers of such an iiistiiiition refuse to render tlie infiMinaiiuu ne- 
 cessary for taxation, uiiat is tiie couitnissioner to do? 
 
 Answer. — Where a savings inslilution has declared dividends the j'ear next pre- 
 ceding llie first day of Fehruiiry, its diviiiends are taxed. Where no dividends 
 have hecn declared, its caj/ital is taxed. 
 
 In ease of the refusal supposed, the connmissioner should proceed to in;ike out 
 the assessment from the lust information he can otherwise obtain. I am not 
 aware of- any other remedy, and presume no oiher would be usually needed. 
 
 Deposits in hunks, ^x. 
 
 Question 21. — Is money deposited in savings banks and in insurance companies 
 to be taxed to the depositor, or how otherwise? 
 
 Answer. — Such money is to be taxed to the depositor as a "credit." See § 2 
 of ch. 3 of Acts 1859-00, p. 83. 
 
 Incorporated coinpanii-s. 
 
 Qurstinn 22. — TTow are shares of stock in an incorporated company declaring 
 no diviiiends, tn be taxed? Are ihey to be chargid to ihc sharehtddcr or com- 
 pany ? 11 to ihe company, is the lax t(» be iinjxised on the c;ij)ital invested or on 
 the property owned iiy liie company ? 
 
 Answer. — Banks, as to moneys and personal property, constituting part of 
 their capital, are not taxable. 
 
 Other incorporated companies, other than savings institutions and insurance 
 Com|iaiiies, are laxalile Ujjon their person;il pro|)crty and moneys. 
 
 Savings institutions and insurance companies, declaring dividends, are taxed 
 upon ihi-m; and when so taxtd. their money and personal property are exempt. 
 When iliey declaie no di\i(i(nds uiiliin the jear preceding the Jst of IVbruary, 
 thiir niuney and personal propeity are taxeil. 
 
 Thf real estate of ail these incorp'^rated companies, not expressly exempted, 
 is taxable. 
 
 ]V(> sh ires of stock in sneh companies are taxable. The bonus paid iiy iho 
 banks, and the taxes npuii ihe properly or (livjdends of other coinjianies tliau 
 banks, are already burdens upon the bharcholders in them.
 
 IGf) CriJCLTLAR. 
 
 Qiirstidii 23. — Can a company iiicor|Kiiati'<l, whoso capital has hrcn paid up, 
 rcdiu't; iis C'tpiial stock \>y icsoluiiun su us to avoit! tiixaliUii, uilliout iliu auiliu- 
 rity ol I lie Icjjidlatuic ? 
 
 Answer. — All companies except gas companies arc to he assessed npon capital 
 invested, except so much as is uniiivcstKl in real estate and shives, whiili sh.ili he 
 listed and assessed as in othircas s. Slaves are nut assessed ad vulortm, and 
 real estate is sul>ject tu larger fluctuations. 
 
 Tlie atnount of caj)ital otherwise invested would ordinarily he the hest test of 
 value. 
 
 I do not see how any company can hy resolution reduce the amount of the 
 legal assessment. 
 
 Money or properly in other slates. 
 
 Qnesilon 2i. — Where a resident «if Virginia has money investc<l in other states, 
 or liiinds (if persons tiiere, lint under his conlrul in this state, is the money or arc 
 the bunds subjects of taxation in \'irginia ? 
 
 Answer. — Such money or Itonds due hy non-residents are taxable in the hnniJs 
 of resident creditors. See § 48, ch. 1. Acts ISfiD-G;), p. :jO, 31, which expressly 
 iucludes such uuu-residenl's del)ls as subjects of t.ixatiun. 
 
 Income of non rniilenls. 
 
 Question 25. — Where A resides out of Virginia, but has a trustee or personal 
 represeniaiive in this state, w ho receives interest or other income on the property 
 of his principal, is such trustee or representative chargeable with a tax on the 
 income ? 
 
 Answer. — The trustee must list the property or interest held or received l>v him 
 fur a non-resident cestui que Irukt. lie niiist dn the same as j)ersoual rejireseuia- 
 tive. See section 41, ch. 6, Sess. Acts JSoD-GO, p. 28, 29. 
 
 Non-residents' debts. 
 
 Question 26. — Are debts due from residents of uiher states or foreign countries 
 to rejiiilents of Virj^inia, to be taxed as tlii»ugh the debts were due from residents 
 of \ irginia ? Dues the fact that the evidences of such deins are in the stale or 
 country where the liebturs reside, and nut in the possession but only undir the 
 contiul of the Virj^inia creditor, make any dill'erence ? 
 
 Answer. — .All such debts are taxalde. The custody of the evidence of such 
 debts makes no difference. The ow nersbip of the delits is ihe basis of tax.iiiun 
 in such cases.
 
 ciacuLAK. 1G7 
 
 Overseers' salaries. 
 
 Qiipslion 27.— i\Iany gcntlrmen in Vir;;iiiin are employed as overseers on farms 
 at a fixed enmpensH:i(»n, payalde in casli, or in support of the overseer and his 
 family. Is it proper to tax the compensation of such overseer as income? 
 
 Answer. — Overseers are taxahle upon the value in money of what they receive. 
 If hoarded, the amount or value of the hoard I do not suppose can l)e assessed. 
 Tite l»asis of assessment in cases of incomes and salaries, must necessarily he the 
 money received- Board is not to he deducted, if for no other reason than from 
 the jinpraeticahility of asccriainiiig the amount of deduction. One person u°ould 
 pay one amount ; another wf>nld pay a dillcrent amount. Thus, wiih the same 
 salary in money there would he a dilTercnt assessment, and that in the face of 
 the law requiring the commissioner to ascertain the amount of salary in money. 
 
 If the employer hoard the employee, and pays a salary in money, the salary in 
 moupy niu.-n he assessed, without the addition of hoard, and this for a similar 
 reasiin — and hecause t! e language of the law liuiits the assessment to it. See 
 § 51 of ch. 1, Acts 1859-00, p. 32.' 
 
 Salary of rail road employee. 
 
 Question 28. — An officer or employee of a rail road or other company receives 
 $ .'JdO per annum for his services, fiayahle monthly or quarterly. Is it proper to 
 tax the annual compeusation as income? 
 
 Answer. — It is. 
 
 Income of overseers. 
 
 Question 29. — An overseer receives in January 1858, $500 for his Avages of 
 1857. He has the money on hand the 1st of Fehru:u-y 1858. Is he to he charged 
 for his salary of 1857 as income, and also for the money on hand the 1st of Feb- 
 ruary 1858 ? 
 
 Answer. — In the case supposed, the income will be taxed as such ; and then 
 the same, if on hand the 1st of February, will be taxed as surplus. If invested 
 iu property, it would clearly be taxable. It is equally so as money. 
 
 Officers' fees, hojv taxed. 
 
 Question 30. — Are the fees and commissions of sheriflTs, sergeants, constables 
 and other officers lial)le to be taxed ? And herein are the fees and commissions 
 of fiduciaries to be taxed ? 
 
 Answer. — The fees and commissions of sherifTs and such like officers are taxa- 
 ble. They hold offices for which no license is required.
 
 IGS CIRCULAR. 
 
 I'xrciifors niul otlicr fKlnciariefl arc not within that section. Nor arc their 
 coiiiiiii.'isidiis such iiicoDus us are l.'ixa!il(; umler (lie 9ih scciion of th;it act. If a 
 halance (wliicli nii;;ht iiicliide c(iiniiiis?ioiiti) wcie due a fuluciary ujjou setllciiieut, 
 it id a "crcilil" wiiicli is to he listed lor taxation. 
 
 Tax on fees of commissioners of the revenue. 
 
 Question 31. — Docs the law require coinmis-vioiiers of the revenue to pay a tax 
 on hid lees and coninii^jsions and other compensation us such? 
 
 Answer. — The comiTiissioncr is to he taxed as sherilTs, clerks and other o/Ticors 
 of the state arc taxed, upon all fees and compctisatiun, from whatever source re- 
 ceived. 
 
 Commissioner's jurisdiction. 
 
 Citiestimi 83. — In case of vacancy in thcolFicc of commissioner of the revenue 
 for one tli.siriei in any county, can a citiiunissioner for aiuither district in the samo 
 county grant licenses in the district where the vacancy exists? 
 
 Answer. — I do not think the authority of a conimissinner of the revenue to act 
 in any capacity, extends heyoiid his <listrict, under any circumstances. And if a 
 license is applied for hy a person residing in one eoniniissioner's district, to trans- 
 net iuisiness in another, the license must he granted hy such other — the pi ice of 
 business and not the party's residence gives jurisdiction. See § 3, eh. 1, Acta 
 18.jL>-G0, p. 12, defining jurisdiction. 
 
 Clerks* fees, 
 
 Qtipstinn 33. — Do the duties of a clerk of a court constitute him an officer, u iihiu 
 the iDcaning of the tax law ? If so, are his fees laxahle? If taxahle, are ihey 
 to he listed as income, or as part of the certain cluiins of such clerk, or how 
 otherwise? ^ 
 
 Answer. — The tax hill (Sessions Acts 18.39-GO, eh. 1, § 57, p. 34 and 3'>) pro- 
 vides that the income or ftfs received duiing the year ending the first day of 
 Felnuary of each year, in consideration of the dischar;;e of any office or employ- 
 ment in the service (tf the state, or in consideration of the discharge of any nlHco 
 or employnient in the service of any corporation, or in the service of any cuin- 
 pany, firm or person, arc to he taxed. 
 
 The terms of the law seem to he very hroad, and the legislative intent would 
 seem to have heeii to ein!)racc every class of office and tmplnymcnt, ("mm ihoso 
 under the state, to those under an imlividual. With this all-em!>racing intent, is 
 it possihie that the clerks of courts have lieen omitted ? I ihi .k not. The error 
 is in supposing clerks of courts not to he slate officers. 'J'licy are not only officers 
 of the slate, hut arc made such hy her constitution ; holding offices iiy a consti-
 
 CIRCULAR. 109 
 
 tutional tenure, unafTectcd liy Irglslaiivc pinvi^inn?, except ns sspcrifically pro- 
 vided. See Coiistiiuiiiiii of V'iigiiiiii, art. 6, § 19, 20, 2.'3 and 32. I5y cli. 71, Siss. 
 Ads 1852, the mode «if eltciion, ilie coinmciiceiiieiit "of term uf oirice" of iheso 
 cleiks, (he oatiis of ufliee, ihe oilici'il hoiul, payable to the comiiionwealih, and 
 the power over ihern given to ihe courts in whicJi they ludd ofrice, are all eo 
 plaiidy prescrilied, as to show that the oflice conslitiiTed liy the fundamcnta! law 
 was recognized and regulated hy the legislature which carried the consiiiuiioa 
 iuto effect. 
 
 If a cleik tlieii lie a state nfUcer, and Iins received income or fees during the 
 year ending the first of I'chruary, he is clearly taxable. 
 
 It is ol'jccted, liowever, that the rate of taxation should be difTerent for income, 
 and for fees. The law says ^'income or fees," making no difference. 
 
 It is asked, is the rate of taxation to be different, where the fees have been paid 
 and w here not paid ? I tiiink this is clear, and moreover is rational. A maa 
 who has received money is l)clter able to pay tax than one to wlmm it is i\ue, 
 and has not i)een paid ; and the legislature properly ajportioued the burden to 
 the ability to pay. It w ou!d have been an improper distmctiou to lax fees due as 
 if paid, and tax bonds due as properly, and not as if paid. Fees due and unpaid, 
 are put in the same list with bonds due and unpaid. 
 
 The practical difficulty in the case is easily met. Fees handed to the sheriff 
 aud not paid over to the clerk, are to be regarded as due, but unpaid, and if sol- 
 vent, are to be listed as part of the certain claims of such clerk. Whatever iu 
 the year next before the first day of February the clerk Las '^rtcdved" from fees, 
 he is taxable with. 
 
 Teachers in boarding schools. 
 
 Question 34. — Are fees of teachers keeping boarding schools to be taxed ? If 
 60, how ? 
 
 Answer. — As there is no license required of boarding school teachers, I think 
 their receipts from their calling are taxable as income or fees, under ch. 1, § 57, 
 Acts of J859-G0, p. 34. 
 
 Capital employed in business. 
 
 Question 35. — AYhnt constitutes cajiital employed in any business? Docs it 
 embrace purchases on credit and borrowed capital? 
 
 Answer. — As to capital investeil, used and employed in any licensed business, 
 see Sess. Acts l859-t)0, § 55, ch. 1, p. 34. 
 
 All property, whether purchased on credit or not, the subject of the business; 
 22
 
 170 CIRCULAR. 
 
 nil iTiniirvs nii hnn<I on tlic first day of FehriKirj', not horrowed, but received in 
 the ciiMiHi! (if tmsiiicss ; ;iiid such net JitnoiiiH of solvent bonds, &c., deduciiii^ iho 
 niMoiiiii owkI, ;iihI wbicb shall be jieiivily used nnd employed in ihe business, 
 consiiiiiif iliu c;ijiit;tl of llie person licensed, which ciinnot be otherwise taxed. 
 
 C;i|)ii;d enipiojod in an unlicensed liusincss consists of all property, Avhcther 
 purch;iscd on credit or not, the subject of such business; and all money, whether 
 borriiwfd or not, use<l, acquired or held in such business, maij be assessed and 
 taxed as a part of such capital, or not. as the party may choose. In the assess- 
 ment on moneij, no deduction is authorized for indebtedness. Such deduction ia 
 only ])roj)er to l)e made from bonds, securities and liquidated claims. 
 
 Ordinary license, ^'c. 
 
 (ine.'^tion 3G. — If any person commences any trade or business for Avbich a 
 licen.se is required by law, before he obtains a license, shall he be assessed with 
 "yo(/r" limes the amount ubich would be required far the time for which the 
 license would, extend, or ''four'' times the amount which would be required for a 
 year ? 
 
 Answer. — In case of a party applying for a license to carry on any trade or 
 business, the commissioner should ascertain the amount of tax imposed btj law 
 from the time of his ajijjlicalion. If the applicant has commenced his trade or 
 business before making application, he niust be assessed with four times such 
 amount. This applies to all cases of persona required to obtain license for any 
 trade or business, w ho were not licensed the previous year. 
 
 Hotel furniture. 
 
 Question 37. — A leases iiis hotel and furniture to B for $1,200 per annum, pay- 
 able nionibly. Is the furniture exempt from taxation under the license, or who 
 is to i)c taxed with it? 
 
 Answer. — The furniture is exempt. The lessee stands in the shoes of the lessor. 
 The lessor's rent is taxable as a '■•credit;'" but the furniture is exempt, because it 
 is an element in the license; but to make it so, it must be assessed, and its annual 
 value included in the license. 
 
 Members of assembly. 
 
 Question 38. — Is the pay of a member of the general assembly taxable? And 
 if 60, is it income ovjeesl 
 
 Answer. — It is not fees of ojfice, but it is income. It is received in considera- 
 tion of the discbarge of an office or employment in the service of the state, and 
 must be listed for taxation.
 
 CIRCULAR. 171 
 
 Millers. 
 
 Question .39. — P, of llie county of INT, sells for a miller in the nei^^liliorlitiod two 
 or three liuiidred dollars' worth of flour per annum. Js he suhject lo ;i license l;ix ? 
 
 Answer. — Unless P makes a husiness of selling fli'tir or other merchandise, and 
 does so as a merchant, he is not lial>le to a licenso tax. To snhject him lo a 
 license tax, lie must be a mercliaut dealing in it, as such, as u husiness, not 
 casually. 
 
 Tannery. 
 
 Question 40. — The owncrof a tannery in Virginia is engaged in inannfactining 
 leather. Has he the right, growing out of his ocrn|)ation, to import from oilier 
 states any mannfucturcd leather, and sell it at iiis tannery without a license? 
 
 Answer. — lie cannot. No person is authorized to sell, at any place within this 
 state, any goods, wares, merchandise or other articles, without a license, except 
 such jas tuay nave been manufactured hy the seller in this state. 
 
 Question 41. — Can a farmer sell or barter leather manufactured in this state 
 by bis ntighbor, or receive compensation in any way for bis services, wiibout a 
 license ? 
 
 Answer. — I do not think the farmer in the case supposed is a commissinn mer- 
 chant, though as agf lit fur the tanner he exclianjies leather fur hides npnn voin- 
 pensation. The act was aimed at a public ineicaniile empbiymcnt. not at a 
 casual and private agency. If construed sti icily, wc might tlms cither have 
 hundreds of commission merchants in every county, or forbid all agencies fur sale 
 by oue man for another. 
 
 liesidence. 
 
 Question 42. — If persons who are resiib nts of a rnunty, casually for several 
 months at intervals diiiing the year, are <iiil of it l-iliorin;; or fur otiier purposi'S, 
 are they to he taxed in the county where they usually rcsitle, whether they hap- 
 pen to be there on the first day of February or not? 
 
 Answer. — They arc to be taxed, in such case, in the county of their usual place 
 of abode. 
 
 Question 4.'3. — Where a person resides, on the first <lay of February, in the 
 county of A, but before the commis'rioner of ibe revenue lists liim lor a c.i|iiiriiiiiii 
 tax, be removes into the county of ii. ; fchould the comniissiontr of B assess bim 
 iu bis county ?
 
 J 73 ciHCULAn. 
 
 Answer. — The policy of our rovomie system !■» to require every person to pny 
 taxes SDtiio wliere. Ami the last clause of the .'37th section of th. 1, p. 30, ex- 
 {jrcs-ily requires the coiiimisjioncr to list such persons auti property in the c-uuuty 
 to \\ hitli tlicy rcinuvo. 
 
 Bees. 
 
 Question 41. — Are bees taxable? 
 
 Answer.— It is very questionable, whether the qualified ri;;ht of property in 
 bees is such as to be sulject to taxaiiim. They are ferae naturae ; and though 
 while in possession, the holder woidd be protected against a wrongdoer, yet the 
 right is eontin;;ent U|)on their will which the holder cannot be said to control. 
 Tbe exeniplion of all fowls and animals, except certain classes w hich are speci- 
 fied, seems to limit t;ixalion to those so s))ecified as not exempted. If a dog, a 
 tame deer and poultry be not taxed, i)Ut exempted, is it rational to sui)])ose the 
 law intended bees to he taxed? I think they are uot taxable. 
 
 ToiC7lS. 
 
 Question 45. — What is the meaning of the terms "city" and "incorporated 
 town," as relates to taxes on <laguerreian and such like artists, auctioneers, shows 
 and other exhibitions, &:c. &c. ? 
 
 Answer. — The 16th section of ch. 54 of the Code provides, that "every town 
 shall be a corporation ;" but in the tax law, the word " town" is sometimes used, 
 an<l at others "incorporated town." Had all towns been intended to be included 
 in the I Jter phrase, the word "incorporated" would have been omitted. Its use 
 in connection with the word city, indicates that ail towns were uot to be included. 
 
 Where a town is incorporated with a charter by legislative act, it is intended to 
 be iucluJed in the terms used. Other towns, not so chartered, are not included. 
 
 Agents listing properly. 
 
 Question AG — Should property be listed in the county where it is on the first 
 of February; or has an agent the right to list all property of his principal, whe- 
 ther in or out of his county ? 
 
 Answer. — My the act of 1859-03, ch. 1, § 46, the property of every firm or 
 company shall i)e listed by the principal accounting olBcer, partner or agent 
 thereof; and personal |)roperty not in the county of the residence of such party, 
 ehouid lie listed in the name of the agent of such owner or other person where 
 the pioperty is, unless caused to Ue otherwise there listed by such owner or other 
 persmi. In other wonls, property must be listed either in the name of the owner 
 or . tiller peisou staled by said seciiiM). or of his agent in the county where the 
 prinri|i:d does not reside, or in such other way as he may prescribe, but always in 
 tht cuuntif wliere the property is.
 
 CIRCULAR. 173 
 
 Fire arms. 
 
 Question 47. — Are rifles, muskets and other fire arms taxable? 
 
 Answer. — They arc taxable. 
 
 Oath. 
 
 Question 48. — If the commissioner apply to a tax payer for his list, and tho 
 tax payer furnishes the list, but refuses to take the oath required, what is the 
 commissioner to do ? 
 
 Answer. — The commissioner will present the tax payer the option of furnish- 
 ing; a list himself, or receiving one from the commissioner. If the tax payer 
 does not return the list, the commissioner shnll proceed to list the same, and 
 assess the value thereof, on the i)est information he can obtain. In such cases 
 the commonwealth should have the benefit of all doul)ts; and such refusal 
 should be noteil on the l)ook3. The party so refusing may be fined, under the 
 provisions of the 1st section of eh. 43 of the Code. If the list returned is not 
 subscribed and sworn to according to law, it is not a list, in coutemplatiou of 
 law, and siiould be so held by the commissioner. 
 
 Oysters. 
 
 Question 49. — Is a peddler of oysters liable to be assessed with a license tax? 
 
 Answer. — The law in its enacting provisions does not any where seem to cou- 
 tem|>late oysters as within the tax law. As they are " provisidiis" grown or 
 produced in the United States, they are excepted, if the sale is by the producer 
 or person growing such provisions; but all peddling of every kind and character 
 is prohibited. 
 
 Sales of personal property. 
 
 Question 50. — A resident of the county of M, prior to the 1st of Fehrnary, 
 sold a lot of cattle to a resilient nf the county of (j, but by the terms of the cou- 
 tract the cattle were not to be delivered till after the 1st day of February. Are 
 the cattle to be listed for taxation in the county of M or G ? And whether the 
 vendor even, were the cattle suM on credit, and were delivered i)efore the 1st of 
 February, but a bond for the pMynn^it of the purchase money was uot given till 
 after that lime, is the dubt to be taxed ? 
 
 Answer — Possession is the indicuin of title to personalty. The commissioaer 
 must so hold it to be. 
 
 If A sells to B in the same county, the question of sale may be determined 
 between them before the commissioner of the same county, ij they a^frte. If
 
 174 CIRCULAR. 
 
 (hey (lisns^ree, lot liiin nggcss the party in ptjssossion on the 1st of Feluuary, and 
 leave tlio ri»nfc't>t to ilic coiitr.icliug j)artics. Nuii-ilulivery of possestiion, prima 
 facit, is cviilencc of ooii sale. 
 
 But where A in the eoiinty of M sells to B in the county of G, the commis- 
 sioner from necetisity must hold posses.'^ion as the coiicluitive test of title. For ad 
 comriiissioncr in M, he cannot as^ie:^^ B in the county of G; ami if he proceed on 
 nny other test, he may, hy failing to assess in IM, enai)le B in G to evade the tax, 
 by denying title, when the comniis^^ioner in G would tiot have iiis possession to 
 confront with such denial. Possession is title fur the commissioner in his assess- 
 ment, unless hy a<rreeinenl between the pardts he may make another rule consist 
 with the right of the state. 
 
 Tlic takiuK a hond hefore or after the 1st of Fchrunry has notliing really to do 
 with it, except as evidence of sale. It can avail notliing Avith the commissioQer 
 against jiosscssiuri as the test of title. 
 
 If a sale and delivery of possession he made before the 1st of Fehruary, and a 
 bond for the pnrchase money l)e not given till after that time, the vendor is not 
 released from the payment of taxes on the purchase money, as a ^^credii." 
 
 Exhibitions, shows, ^x. 
 
 Question .51. — What license tax is to be charged for the exhibition of a circus 
 or menagerie, and such side shows as usually accompany them? 
 
 Answer. — It is quite certain that the performance of a circus and the exhihiiiou 
 of a menagerie are sej)arate and distinct things, as the language of the assessment 
 and tax acts imply. 
 
 If the exhiitilinn be within a corporate town, or within five miles thereof, the 
 tax is as follows : 
 
 For the exhibition of a menagerie, /or eac^ /t/nc, - - $40 00 
 
 Fttr the |)erl'ormance of a circus, each time, - - - 40 00 
 
 For every side show, ench lime, - - - - 10 00 
 If not within five miles of a corporate town, half the above rates. 
 
 Distilleries. 
 
 Question 52. — Whore a distillery is kept iu operation less thnn four months iu 
 any year for distilling grain or fruit produced by the proprietor, and is not thereby 
 6ubj cl to a license tax, is it taxable as property ? 
 
 Answer. — Unless a distillery so employed is kept iu operation four months in 
 the year, no license is required of the proprietor, and it should be taxed as pro- 
 perty.
 
 CTRCULAIl. 175 
 
 Question 53. — Suppose a distillery is kept in operation Ity tlie proprietor ihreo 
 months niul twenty-fivu (l:iys, .iml then leased l>y him to his nei;^hl>or, who keeps 
 it in operation three months and twenty-five days more, dues the law require a 
 license in this case ? 
 
 Answer. — The case supposed is a dear evasion of the law. The two periods 
 should 1)6 united, and the tax assessed accordingly. 
 
 Daguerrtian artisls. 
 
 Question 54. — Are daj^uerreian and such like artists to he taxed in each county 
 in which they operate? 
 
 Answer. — They are. 
 
 Pianos in boarding schools. 
 
 Question .'55. — Is it proper to tax j)ianos and other musical instruments in in- 
 corporated hoarding schools ? 
 
 Answer. — They are clearly exempt. 
 
 Sailing vessels. 
 
 Question 5G. — Should pleasure sailing; hoats, boats for catcliin;; oysters, boats 
 for (It liveriiig grain from farms to vessels on the river, and steam portable saw 
 mills, be listed and taxed 1 
 
 Answer. — Commissioners of the revenue, in construing the various acts, should 
 keep in mind the provisions of the new constitution, that " taxation shall be 
 equal and uniform throughout tiie commonwealth, and all j)ropcrty, other than 
 slaves, shall be taxed in proportion to its value." From this quotation it will be 
 perceived that all propirty must be taxed, except it be exempt by legislative 
 authority. The vessels, &:c. above named not being exempt, are necessarily a 
 subject of taxation. 
 
 Exemption of slaves. 
 
 Question 57. — Can a county or corporation court exempt a slave for any cause, 
 from taxation ? 
 
 Answer. — The 2.3il section of article 4 of the constitution of Virginia provides, 
 that "every slave who has attained the age of twelve years, shall be assessed 
 with a tax equal to and not exceeding that assessed on land of the value of three 
 hundred dollars. Slaves under that age shall not be subject to taxation ; and 
 other taxable [)roperty may be exempted from taxation by the vote of a majoritj 
 of the whole number of members elected to each house of the general assembly."
 
 176 cincuLAR. 
 
 So it will 1)0 pcrceiverl that the general aescmlily has no power to exempt slaves 
 from taxation; and as the county courts derive all their auihority from the gene- 
 ral a83Ciol)ly, it fidliiws, that as the legisi-iture could only delegate such power as 
 it possessed, the county courts h ivc no power to cxemj)t. All blaves over 13 
 years of ago, whatever may he their condition, must he listed for taxation. 
 
 Listing viinors. 
 
 Question 53. — The proptrty of a minor is to he listed in the mode prescribed; 
 hut sufiposc the minor does not reside with his father, mother or guardian, how is 
 he to he entered for county levy, and to whom should such levy he charged ? 
 
 Answer. — The county levy shall he on all free males over IG years of age. It 
 shall 1)6 charged to his Tuher or guardian, if he has either. If not, it may he 
 charged to the minor. The guardian will not he rcspousihle further thau the 
 estate in his hands. 
 
 Licensee on slaUio7is. 
 
 Question 59. — A stallion is let to mares hy the season at $10, and an addi- 
 tional sum is added as groom fees. Is the additional sum a part of the season 
 price, for purposes of taxation ? 
 
 « 
 Answer. — I do not think the groom fees are to he added. 
 
 The charge is an incident, and no part of the profit to the owner. As it would 
 be in most cases the same, the result would he, if it were included, that the tax 
 would he disproportioual)Iy increased upon those wliusc season fee was less. 
 
 Auctioneers. 
 
 Question GO. — Does a license to an auctioneer authorize the person licensed to 
 sell at more than one place? Is the auctioneer authorized to employ one or 
 more criers at his sales? And is he authorized to have more thau one salesman 
 at the same time and place? 
 
 Answer. — All licenses to "5f//," whether hy merchant, auctioneer or other per- 
 son, must he at some particular place named in the license; and a sale at any 
 place other tliai» that, is to he deemed a sale without license. An exception is, 
 however, made in favor of an auctioneer, to the effect that he may sell, at any 
 place in the county or corporation where his license was granted, the goods and 
 chattels of another, where such other would he authorized to sell such goods and 
 chattels, lie may sell the goods of a licensed merchant, where the merchant 
 might sell. He may sell the hou8<hold furniture, where the owner thereof might 
 sell, and so on : provided he does not go out of the county or corporation where 
 tlic license was issued.
 
 CIRCULAR. 177 
 
 All sales made by such auctioneer, whether they be sales exempted if made by 
 a personal representative, trustee, or by order of court, &c. are to be included, if 
 made by an auctioneer, in his taxable sales. 
 
 The auctioneer may employ a crier, or more than one, to act at the same time 
 and place. The rule in respect to the employment of criers, Avould be the same 
 as that which governs merchants in the employment of clerks. 
 
 Small notes. 
 
 Question 61. — Can a license be granted without the applicant's taking an oath 
 not to pass small notes? 
 
 Answer. — The oath must be taken. It is the plain requirement of the law, 
 and no license can be granted without it. 
 
 In conclusion, permit me to remind you that the ad valorem principle of taxa^ 
 tion is a fundamental part of our system, and that you cannot make taxation just 
 and equal unless you institute rigid rules by which you ascertain the quantity and 
 value of the property in the state, and for every omission, you incur heavy pen* 
 alties. 
 
 To accomplish this purpose, you are armed with ample power. In the exer- 
 cise of your authority, you should never neglect to exact a list of every tax. 
 payer's property on oath. It is one of the requirements of law, and no delicacy 
 should prevent you from enforcing its provisions. A contrary practice, if per- 
 mitted to prevail, must always work injustice, and in a measure destroy the prio" 
 ciple upon which our system of taxation is based. 
 
 Next in importance to the faithful administration of your office in other re- 
 spects, and scarcely secondary to it, is punctuality. It secures the compensation: 
 for your services without condition, and relieves the treasury from want. With- 
 out it you forfeit, by mere operation of law, your entire compensation for the 
 services which you may have performed, to be relieved only upon equitable 
 principles. 
 
 Your compensation is forfeited for the failure to deliver a copy of each of youi 
 books to the clerk of the county or corporation court before the first day of June 
 for examination. 
 
 It is forfeited for the failure to deliver a copy of each book, examined and cer- 
 tified by the clerk, to the sheriff or collector before the 15th day of June; and it 
 is forfeited for the failure to transmit another copy of each book to the auditor 
 before the first day of August. 
 
 It is also forfeited, unless you have punctually performed your duty in reference 
 23
 
 178 CIRCULAR. 
 
 to the assessment of property and licenses, and "made all the reports required 
 within the time prescribed by law.''^ 
 
 The reports required are : 
 
 Ist. A report of all licenses to bo returned to the auditor on or before the 10th 
 of May, and also another list immediately after the first day of September. 
 
 2d. A report of the births, marriages and deaths, to be returned to the clerk of 
 the county or corporation court on or before the Ist day of June ; and 
 
 3d. A report of all violations of the revenue laws. 
 
 It will at all times afford mo great pleasure to give you any information which 
 I possess, iu order to enable you to discharge with greater facility the duties of 
 your office. 
 
 I am, very respectfully. 
 
 Your most obedient servant, 
 
 J. M. BENNETT, 
 
 Aud. of Pub. Acc^ts.
 
 APPENDIX. 
 
 As irregularities have heretofore operated to postpone, and in some instances to defeat 
 an exoneration and an order to refund taxes erroneously assessed, I have here appended a 
 FORM, which may serve to draw attention to those matters of substance which are essential 
 to give validity to the order of court. 
 
 The form can be made to suit any book, whether of land or personal property. 
 
 The facts upon which the court acts must be certified, or else the order will have no va- 
 lidity. See ch. 1. p. 54, 55. 
 
 FORM. 
 
 Virginia: At a county court held for the county of at the court-hoase 
 
 thereof, on the day of in the year 186 : 
 
 This day came A B, who alleges that he is aggrieved by an entry in the land book made 
 by C D, commissioner of the revenue for said county in the year 186 , whereby he is 
 charged with $ taxes for the year 186 , on a tract of land containing acres, 
 
 described as lying on ; and thereapon the said A B 
 
 moved the court to exonerate him from the payment of § (P**'"' or ^'O ^^ ihe taxes 
 
 BO erroneously charged against him for said year; which motion was defended by E F, the 
 attorney for the commonwealth for said county. 
 
 And it appearing that said book, in which said alleged erroneous entry has been made, 
 was certified by the clerk of the county court of this county on the day of 
 
 186 , and that application for redress against the erroneous entry was made on tb'is day 
 for the first time ; and it appearing that 
 
 [ Here state all the facts proved.] 
 
 All which the court certifies as facts proved upon the application aforesaid: On considera- 
 tion whereof, and from such facts so proved, the court is satisfied that the said A B is erro- 
 neously charged on said book with taxes amounting to $ ; whereupon it is ordered 
 that the said A B be exonerated from the payment of $ taxes so erroneouslj 
 charged, if not already paid, and if paid, that it be refunded to him. 
 
 ALLOWANCE TO COMMONWEALTH'S WITNESSES, HOW PAID. 
 
 A witness is entitled to fifty cents for each day's attendance, and four cents per mile for 
 each mile necessarily traveled beyond ten to the place of attendance, and the same return- 
 ing, besides the tolls at bridges, ferries and turnpike gates. See $ 35 of ch. 176 of the 
 Code of Virginia. 
 
 On the witness' oath an entry of the sum to which he is entitled is to bo made when the 
 attendance is before a court, by the clerk of such court. If the attendance is before a ju»« 
 tice of the peace, by such justice. See ^ 36 of ch. 176 of Code of Virginia. See also 
 § 4, 5 and 6, ch. 210 of Code of Virginia.
 
 180 APPENDIX. 
 
 FORM IN CASE OF FELONY. 
 
 Virginia — Augusta County, to wit: 
 
 I, A B, clerk of the county court of Augusta county, certify that John Smith 
 attended na a witness upon a summons before the county court of said county, four days at 
 the March tcrril thereof in the year one thousand eight hundred and sixty, in behalf of the 
 commonwealth in her prosecution against 11. S. Roberts, on a charge of felony; that said 
 witness also traveled forty miles in coming to the place of trial and the same in returning 
 therefrom — from which distance so traveled I have deducted ten miles each way, leaving 
 the distance traveled for which compensation is to be made at sixty miles. He also paid 
 tolls amounting to one dollar — for all of which he is entitled to five dollars and forty cents, 
 payable out of the public treasury. 
 
 On the oath of the said John Smith taken before me, and which I here certify, an entry 
 of the said sum to which he is entitled, and for what, has been made by me in my office. 
 
 Given under my hand, «&-c. 
 
 FORM IN CASES OF MISDEMEANOR. 
 
 Before a witness can be paid out of the treasury, it must appear from the certificate of 
 allowance that the defendant was acquitted, and that there was no prosecutor; or that such 
 defendant was convicted, and by reason of his insolvency the sum to which the witness is 
 entitled cannot be obtained. See ^ 6, ch. 210 of the Code. 
 
 All offences punishable with death or confinement in the penitentiary are felonies. All 
 other offences are misdemeanors. See § 1 of ch. 199 of the Code. 
 
 The amounts to which witnesses are entitled are to be expressed in letters and not in 
 
 figures. No person authorized to make the entry or give a certificate is authorized to pur- 
 chase the same. 
 
 Within sixty days after the adjournment of each court, the clerk is to certify to the auditor 
 a list of all entries made on behalf of witnesses who attended for the commonwealth. See 
 $ 1, ch. 50, Acts 1857-8, page 47. 
 
 DUPLICATES. 
 
 No duplicate certificate of any allowance of a court to be paid out of the treasury shall 
 be made, unless under order of court. For issuing such certificate the clerk forfeits one 
 hundred dollars. See § 21, ch. 163 of the Code of Virginia. 
 
 FORM OF LICENSE TO MERCHANT. 
 
 The sheriff of the county of will receive of John Smith one hundred dollars, 
 
 assessed by me as commissioner of the revenue for the county aforesaid, for the privilege 
 of selling at , in the said county, goods, wares and merchandise, from the day 
 
 of 186 until the 30lh day of April 186 . 
 
 Given under my hand, this day of 186 . 
 
 J P , 
 
 ComW of Revenue for Co.
 
 APPENDIX. 181 
 
 RECEIPT ON BACK OF LICENSE TO MERCHANT. 
 
 Received of John Smith one hundred dollars, the tax assessed witliiu by the commis- 
 sioner of the revenue of the county of 
 
 Given under my hand, this day of 186 
 
 Sheriff of Co. 
 
 Note. — Forms for other licenses can be made to suit each particular case, according to 
 the requirements of law. 
 
 REPORTS AND COPIES TO BE TRANSJnTTED BY CLERKS OP COURTS TO THE AUDITOR 
 
 OF PUBLIC ACCOUNTS. 
 
 Clerks' Bonds. 
 
 1. By the 10th section of ch. 1G3 of the Code, each clerk shall, within two months after 
 the execution of his bond as such clerk, transmit a copy thereof to the auditor of public 
 accounts. For a failure the clerk forfeits not less than one hundred dollars nor more than 
 five hundred dollars. 
 
 Sheriffs' Bonds. 
 
 2. The 9th section of ch. 49 of the Code requires the clerk of the court by which any 
 bond is taken of a sheriff or sergeant, to transn)it a copy thereof to the auditor of public 
 accounts, within sixty days after it is taken by such court. 
 
 Bonds of Notaries Puhlic. 
 
 3. Section 1 of chapter 120 of the Code requires the clerk of the court in which the 
 bond of a notary public is taken, to transmit a copy thereof to the auditor of public ac- 
 counts, within sixty days after it is taken by such court. 
 
 Bonds of Commissioners of the Revenue. 
 
 4. Section G of chapter 35 of the Code of Virginia requires the clerk of the court in 
 which the bond of the commissioner of the revenue is taken, to transmit a copy thereof to 
 the auditor of public accounts, within sixty days after it is taken by such court. For a fail- 
 ure the clerk forfeits not more than one hundred dollars. 
 
 Taxes on Law Process, S;c. 
 
 5. By $ 19 and 20 of ch. 39 of the Code, each clerk shall make out an account of all 
 taxes received by him on or after the first day of September in one year, and before the 
 first day of September in the next year. He shall swear to the correctness of said account, 
 which shall be rendered to the auditor of public accounts, and the amount appearing due 
 thereby paid into the treasury on or before the fifteenth day of December following, de- 
 ducting thereout a commission of five per centum for receiving and paying the same.
 
 182 APPENDIX. 
 
 By \\ 21 of same chapter, any clerk failing to render snch account on or before the 
 fifteenth day of December, shall forfeit six hundred dollars. 
 
 List of Fines. 
 
 G. If any clerk ehall fail to transmit to the auditor of public accounts a list of fines within 
 the time and in the manner prescribed by the 15th, 16th and 17th sections of chapter 43 of 
 the Code of Virginia, or in case there be nothing of which he can make a return, if he 
 shall fail to cRriify the fact to the auditor of public accounts, such clerk, for every such 
 failure (unless ho show good cause therefor), shall forfeit one hundred dollars. See § 19 
 of ch. 43 of the Code. 
 
 Certificates of Allowance to Jurors. 
 
 7. The 35lh section of chapter 27 of Act of 1852-53 requires each clerk, as soon as 
 practicable after the adjournment of the court, to transmit to the auditor of public accounts 
 certified copies of all allowances to jurors payable out of the treasury, and also to deliver 
 to each juror a certified copy of any such order making an allowance to him, payable by 
 the commonwealth, and a like copy of any such order making an allowance to him, payable 
 by the county or corporation.
 
 INDEX. 
 
 ABSTRACTS. 
 
 Abstracts of grants of land to be cer- 
 tified to coiumissioner, 13, 15 
 
 When abstracts of conveyances, judg- 
 ments, decrees and partitions are 
 furnished commissioner, he shall 
 charge person to whom transfer is 
 made, 17, 18 
 
 Abstracts of births, marriages and 
 
 deaths to be recorded by clerk, 139 
 
 Abstracts of reports of marriages, &c. 
 to be filed by auditor, and to be re- 
 ported to the general assembly, 142 
 
 ADMINISTRATIONS. 
 
 Tax on grant, 
 
 AGENTS. 
 
 96 
 
 How they are to list property, 29, 172 
 
 For receiving subscriptions to books, 60, 91 
 For selling maps, prints, &c. 60, 91 
 
 For renting houses, tax thereon, 60, 91 
 
 For hiring negroes, 60, 91 
 
 For renting houses, &c., when ex- 
 empt, 62 
 Penalty for acting without license, 65 
 
 ALPHABETICAL. 
 
 Lists of delinquents to be, 101 
 
 Books of personal property to be, 44 
 
 Land books, how, 24 
 Names of persons charged with taxes 
 
 to be, 104 
 
 Books of births and deaths to be, 140 
 
 ALE, BEER AND PORTER, 
 
 Included in license to sell ardent spirits, 62 
 Penalty for vending without license, 64 
 
 APPENDIX. 
 
 Form of refunding order, 179 
 Allowance to commonwealth's wit- 
 nesses, 179 
 Form in cases of felony, 180 
 
 Form in cases of misdemeanor, 
 Duplicate certificates of allowance. 
 Form of license to merchants. 
 Receipt therefor, 
 Reports and copies to be transmitted 
 
 by clerks of courts to auditor. 
 Clerks' bonds, 
 Sherifls' bonds, 
 Notaries' bonds, 
 Commissioners' bonds, 
 Taxes on law process. 
 List of fines. 
 Certificates of allowance to jurors, 
 
 ARDENT SPIRITS. 
 
 License to merchants to sell, what tax, 
 Merchant to be of good character to 
 
 obtain privilege to sell. 
 Not to be sold vvitlioiit license. 
 Penalty for selling wiilioiit license. 
 Court may revoke license to sell. 
 Penalty for selling ;ifter revocation, 
 What sale is not prohibited. 
 License not granted to free negroes 
 
 to sell. 
 License for sale of, on fishing shores, &c. 
 
 ASSETS. 
 
 Liable for taxes. 
 
 180 
 180 
 180 
 181 
 
 181 
 181 
 181 
 181 
 181 
 181 
 182 
 182 
 
 72 
 
 72 
 64 
 64 
 75 
 75 
 75 
 
 58 
 69 
 
 45 
 
 ASSISTANT COMMISSIONER. 
 
 How and for what cause may be ap- 
 pointed. 
 
 What oath he is to take. 
 
 What duties to discharge, and who is 
 liable therefor, 
 
 ATTACHMENTS. 
 
 Writ tax on. 
 
 To issue for penalties pending suits, 
 
 ATTORNEYS AT LAW. 
 
 To be listed for taxation on license. 
 Amount of license tax to be paid. 
 Upon obtaining a license, to take oath 
 
 15 
 16 
 
 16 
 
 96 
 
 82 
 
 60 
 94
 
 184 
 
 INDEX. 
 
 not to pnss banl: notes under five 
 dollars, 127 
 
 Not to jiraclico without licenHC, GO 
 
 Only rLMiiiired to oblaiii license in one 
 
 county, "-* 
 
 Penalty lor failure to obtain license, 65 
 
 ATTORNEY GENERAL. 
 
 To cause act in relation to foreign life 
 
 insurance companies lo be enforced, 133 
 
 ATTORNEYS FOR COMMON- 
 WEALTH. 
 
 Name of each, 4 
 
 To defend application to correct erro- 
 neous assesstnenis, 54 
 
 To cau?e act in relation to foreign life 
 
 insurance companies to be enforced, 133 
 
 May give notice, and have license lo 
 
 ordinaries, »fec. revoked, 120 
 
 When license shall he revoked, 120 
 
 To deliver list of persons violating re- 
 venue laws to foreman of grand 
 jury, 56 
 
 To charge grand juries to enquire 
 into all violations of the revenue 
 laws, 56 
 
 Duties in regard to violation of iho 
 
 revenue laws, 82 
 
 AUCTIONEERS. 
 
 What prohibited from selling without 
 
 licence, 60,75 
 
 What estate he may sell without license, 75 
 
 Prohibited from selling except in cer- 
 tain cases, 75 
 
 Rules for ascertaining tax, 
 
 Scale of license in towns, 
 
 Auditor's insiruciions. 
 
 Penalty for failure to obtain license, 
 
 LiciMise shall be for one year. 
 
 Prohibited from selling goods brought 
 into this state, unless owner has ob- 
 tained license, &c. 
 
 Penalty for so doing. 
 
 To make statement of sales on oath, 
 
 90 
 90 
 176 
 65 
 69 
 
 AUDITOR OF PUBLIC ACCOUNTS. 
 
 Upon being informed that the com- 
 missioner's olfieial books and papers 
 cannot be dbiained from his prede- 
 cessor, may authorize commissioner 
 to procure a snbsiitnto, 15 
 
 Clerk furni>liing the same may be paid 
 
 out of the tre.isury, 15 
 
 Shall furnish each commissioner with 
 
 copies of the laws d^■lilling his duties, 16 
 
 Shall also instruct commissioner, 16 
 
 Penalty of commissioner failing to 
 
 obey auditor's instructions, 16 
 
 Shall communicate any instance of 
 neglect or misconduct of commis- 
 sioner to clerk of court, 16 
 
 Letter to be laid before court at first 
 
 term, 16 
 
 Proceedings on such letter, 16 
 
 Commissioner to transmit copy of 
 
 book to auditor, 48 
 
 Penalty on commissioner for such 
 failure, 50 
 
 Shall deduct the amount omitted to 
 be charged in assessments, from 
 commissioner's compensation, 50 
 
 Persons not residing in county where 
 land may lie, may, before the first 
 of October, pay taxes to iiuditor, 101 
 
 Shall credit sheriff for his lists of de- 
 linquents, 106 
 
 Where sheriff or collector fails to 
 pay taxes, auditor may, within one 
 month, file an account in ihe clerk's 
 office of circuit court at Hiehmond, 
 anil clerk shall enter up judgment, 
 wiih interest and damages, 80 
 
 Auditor required to publish defaulting 
 
 sheriffs and others, 108 
 
 Auditor t({ send out delinquent lists 
 
 for collection, 106 
 
 May appoint a collector of arrears of 
 
 taxes, 109 
 
 To allow a reasonable time to collect, 
 and not exceeding 20 per cent., to 
 be agreed on before services com- 
 mence, 109 
 
 May settle with commissioner whose 
 claim has been suspended, upon 
 equitable principles, 53 
 
 Sucii settlement to be reported to ge- 
 neral assembly by auditor, 53 
 
 To prepare an abstract of births, mar- 
 riages and deaths, and report the 
 sairie to the general assembly. 142 
 
 To furnish clerks of courts atid com- 
 missioners with forms of re^istra- 
 tion of births, marriages and deaths, 
 and instructions thereupon, " 144 
 
 To receive and file power of attorney 
 
 of foreign insurance company, 131 
 
 Returns of foreign insurance company 
 
 to be made to auditor, on oath, 132 
 
 When return to be made, 132 
 
 List of commonwealth's lands to be 
 reported to auditor by commissioner 
 of revenue. 123 
 
 Commissioner of revenue to give in- 
 formation to auditor of violation of 
 revenue laws, 129 
 
 SheritlV lo give like information of any 
 
 violation of duty by commissioner, 129 
 
 List of free negroes to be returned by 
 commissioner to auditor, 123
 
 INDEX. 
 
 1S5 
 
 Rail road compnnies to report to au- 
 ditor, wlieu and how, 
 
 Property of company may be assessed, 
 and lax paid, 
 
 Express companies required to report 
 to aiuiilor. and pay taxes, 
 
 Auditor to furnish commis-iioners with 
 land and property hooks, &c. 
 
 Auditor to pay postage advanced by 
 commi>sioner, 
 
 Right to appeal from decision ofconrt 
 granting relief for erroneous assess- 
 ment, 
 
 May institute proceedinfrs in tlie cir- 
 cuit court of lliciimond against 
 clerks or commissioners for the re- 
 covery of fines, &c. 
 
 BAIL. 
 To be required in action for debt, 
 
 BANK NOTE BROKER. 
 
 To obtain license, 
 Tax on license. 
 
 Penalty for doing business without li- 
 cense, 
 
 BEER, ALE AND PORTER. 
 
 Included in license to sell ardent spirits, 
 Tax on license for sale of, 
 
 BAGATELLE TABLES. 
 
 To obtain license, 
 Tax on license, 
 
 BILLIARD TABLES. 
 
 To ol)tain license, 
 Penally for failure, 
 Tax on license, 
 
 BANKS. 
 
 Dividends and tax payable thereon, to 
 be certified on oaih to auditor by 
 cashier or other officer, 
 
 Penalty fur failure so to certify, 
 
 Tax on dividend to hi; paid vvitiun one 
 month afier it is declared. 
 
 If not so paid, liable to 10 per cent, 
 damages. 
 
 If no dividend has been declared, the 
 cashier or oilier ofiicer shall certify 
 that fact to auditor on oatii, 
 
 Penalty for fiiliirc to certify such fact. 
 
 Tax on dividf nds. 
 
 Taxes on dividend of savings banks, 
 
 Deposits in banks, 
 
 97 
 97 
 94 
 16 
 52 
 
 55 
 
 82 
 
 76 
 93 
 
 76 
 
 62 
 93 
 
 111 
 HI 
 
 111 
 
 111 
 
 111 
 
 112 
 
 9.-) 
 
 85 
 165 
 
 BANK NOTES. 
 
 Notes under fi^e dollars not to be 
 passed, and oath of person applying 
 for a license, to that etlect, required, 
 
 BEES. 
 
 Are not taxable. 
 
 127 
 
 172 
 
 BIRTHS, MARRIAGES AND DEATHS. 
 
 Three registers to be kept by clerk, 133 
 
 Duty of ministers, 138 
 
 What set forth in his record, 138 
 
 Abstract by clerk, 139 
 
 If marriage out of state, 139 
 
 Penalty on minister for non-compliance, 139 
 
 When duty of ministers to be puidished, 139 
 Registration of births and deaths, by 
 
 whom and when made, 139 
 
 From what source, 140 
 
 What record of births to contain, 140 
 
 Of deaths, what to contain, 140 
 Commissioner's afildavif, 140, 141 
 
 To whom and when returned, 141 
 Duties of clerk in relation to register 
 
 of births, 141 
 
 Of deaths, 141 
 
 Commissioner's books to be filed, 141 
 When registers to be transmitted to 
 
 auditor, 141 
 
 Abstract of auditor, 142 
 
 When to report to legislature, 142 
 
 llegisier to be prima facie evidence, 142 
 
 Pay of clerk for copies, 142 
 How commissioner to obtain his iu- 
 
 formalion, 142 
 
 Duties of physicians and surgeons, 142 
 
 To re[)ort to commissioner, 143 
 
 Diitiiis of coroners, 143 
 
 Penalty for failure of coroners, 143 
 Entries by commissioner, and if head 
 
 of family absent, what his duty, 143 
 
 P«na|iy for failure, 143 
 
 Penalty for refusal to give informalioi), 143 
 Penalty on commissioner for failure of 
 
 duty, 143 
 For failure to arrange his books alpha- 
 betically, 144 
 Penalty on clerk for failure of duty, 144 
 Fine tor making false returns, 144 
 Fine for false information, 144 
 Forms and instructions, how furnished, 144 
 
 BOARDING HOUSES. 
 
 To obtain license, 58 
 
 What deemed a hoardiui-hou-p, 61 
 
 When not required to (d.tain I ce'isc, 61 
 
 Peualty for failure to obtain license, 63 
 
 24
 
 186 
 
 INDEX. 
 
 BOARDING SCHOOLS. 
 
 Receipts of teaclicrs taxable as income, IfiO 
 
 Pianos in incorporated schools exempt, 175 
 
 Not retinireil to obtain license, G2 
 
 BONOS OF COMMISSIONERS. 
 
 When and how to he executed ; penalty, 
 Copy to he transmitted to auditor, 
 
 BONDS AND LiaUIDATED CLAIMS. 
 
 By whom to be listed, 31 
 
 How ascerlaint'd, 31 
 
 Merchants' bonds, 157 
 Bonds due by non-residents, 166-30 
 Comixissioner to deduct from aggre- 
 gate the amount owing to others as 
 
 principal debtor, 32 
 
 Unsettled book accounts not included, 32 
 
 How value ascertained, 32 
 
 BONDS FOR HIRE OF NEGROES. 
 
 Bonds to he listed, 
 
 Not exempt from taxation, 
 
 Auditor's instructions, 
 
 31, 159 
 1.59 
 159 
 
 BONDS HELD BY FIDUCIARIES. 
 
 How to be taxed, 39 
 
 Auditor's instructions, 164 
 
 BOOKS OF COMMISSIONERS. 
 
 Commissioner to apply for official 
 books and papers which his prede- 
 cessor bad, to person in possession, 1.5 
 Penally for failure to deliver books, 15 
 
 If books cannot be obtained, auditor 
 may authorize commissioner to pro- 
 cure a sul)siitiite, 15 
 Clerk furnishing the same may be paid 
 
 out of treasury. 15 
 
 Ciianges in laud book, how to be noted, 17 
 When lands to be charged on books 
 of commissioner to heir; when to 
 devisee; and when to decedent's 
 estate, 19 
 
 Form of land book, 24 
 
 Lands entered on books from regis- 
 ter's abstract, to be assessed, 17 
 Penalty on commissioner for failure, 13 
 Separate list at end of book for lands 
 
 purchased for commonwealth, 18 
 
 How re-entered when redeemed, ]8 
 
 ^Vhat done when sold to individuals, 18 
 
 Lands decreed or conveyed to be trans- 
 ferred to owner, 18 
 How lands becoming property of dif- 
 
 fereut owners, to be assessed, 13 
 
 How commissioner's assessment cor- 
 rected by court, 19 
 Errors of former commissioner to be 
 
 corrected, 19 
 
 When correctly charged, shall not be 
 transferred without evidence of re- 
 cord, 19 
 If land in one county erroneously as- 
 sessed in anotlier, how to be entered 
 in proper county, 19 
 Where land lying partly in one county 
 and partly in another, where to be 
 entered, , 20 
 What buildings are to be assessed, 20 
 Where land lies in more than one 
 county, and a part be conveyed in 
 county where assessed, what to be 
 done, 20 
 Omitted patented lands to be entered, 20 
 Assessment to be made and taxes 
 
 charged from date of patent, 20 
 
 Penalty on commissioner for failure to 
 
 enter, 21 
 
 Construction to be given to 2Sth sec- 
 tion, 21 
 Owner of land to make oath whether 
 it is correctly entered ; whether any 
 part ought to be transferred to 
 others; nature of evidence to au- 
 thorize transfer, 21 
 Omitted value of old. and value of 
 newly erected buildings to be as- 
 sessed, in what case, 22 
 New buildings not liuished sufficiently 
 
 for use, not to be assessed, 22 
 
 Repairs or additions to be assessed, 22 
 
 Decayed buildings, how assessed. 22 
 
 Machinery in mills to be assessed as 
 
 improvements, 23 
 
 Unoccupied lots in towns to he taxed, 24 
 Foru) of land book to be prescribed 
 
 by auditor, 24 
 
 Tracts of land to be entered separately; 
 what notes and other facts are to ap- 
 pear in the table, 24 
 What to be shown in table of town lots, 25 
 How columns of figures are to be added 
 up; total amount of taxes and subjects 
 of taxation to be entered at end of 
 book, 45 
 Commissioner's own property to be 
 
 charged on books, 45 
 
 Where no commissioner for former 
 year, commissioner to make out 
 books for such year, 46 
 
 Three copies of land and property 
 
 books to be made out, 46 
 
 Oath to be attached, 46 
 
 Original books to be retained by com- 
 missioner as long as he continues in 
 olllce, 47 
 
 Books to be delivered by commissioner 
 to clerk of court for examination, 47
 
 INDEX. 
 
 187 
 
 Clerk shall examine them in 12 days, 47 
 
 How hind books are to be compared, 47 
 
 Clerk's certificate to be annexed, 48 
 
 What clerk's certificate shall state, 43 
 
 Penalty on clerk for failure to perform 
 
 duties, 49 
 
 Clerk to retain and preserve one copy 
 
 of land and property book. 49 
 
 One co]iy of each book to be deliver- 
 ed by commissioner to sheriff or col- 
 lector, 49 
 One copy of each to be transmitted to 
 
 auditor, 49 
 
 Commissioner may require receipt of 
 
 clerk, sheriff and auditor, 50 
 
 Penalty for I'aNe entry in book, 50 
 
 Penalty for failure to deliver books. 50 
 
 Deductions from commissioner's com- 
 pensation for errors, 50 
 Fees of commissioners, 50 
 Compensation for making out books 
 
 of former years, 53 
 
 Clerk's compensation for examining 
 
 books. 54 
 
 Books not to be altered after certificate 
 
 of clerk, 54 
 
 How person aggrieved by entry in book 
 
 may have it corrected, 54 
 
 Error in entry of personal property, 
 
 how corrected, 47 
 
 Books of births and deaths to be filed 
 
 with clerk, 141 
 
 Copies to he filed with auditor, 142 
 
 List of lands belonging to common- 
 
 wealth transmitted to auditor, 123 
 
 Auditor's instructions, 148 
 
 BOOK AGENTS. 
 
 Tax on resident agent, 91 
 
 Not a resident of state for one year, 
 
 what tax, 91 
 
 May sell or receive subscription for 
 books, &c. published and printed 
 in this state, 62 
 
 BOOKS. 
 
 Of commissioners, how disposed of, 49 
 
 How examined and corrected, 47 
 See Books of commissioners. 
 
 Text books sold by teachers exempt, 63 
 
 BOWLING SALOONS, &c. 
 
 How assessed, 87 
 
 Tax on license, 87 
 License to be granted by county court, 120 
 
 May be revoked, 120 
 
 To obt.iin license, 58 
 
 Penally for failure, 63 
 
 May obtain license for four months, 6rt 
 
 Amount of tax, 69 
 
 BRIDGES. 
 
 Toll bridges and ferries, how valued, 
 Tax on toll bridges, 
 Auditor's instructions, 
 
 BROKERS. 
 
 33 
 
 85 
 163 
 
 Forfeiture for acting as such without 
 
 license, 65 
 
 Tax on. 93 
 
 Prohibited from acting as such without 
 
 license, 60 
 
 Penalty for selling without license, 76 
 
 BUILDINGS. 
 
 Newly erected buildings to be assessed, 
 
 at what rate. 
 If unfit for use, not to be assessed. 
 If old or new buildings be increased in 
 
 value by additions, to be assessed, 
 If from decay or other cause the value 
 
 be reduced below $100, its value to 
 
 be deducted from assessment. 
 See Salt works. 
 
 22 
 22 
 
 22 
 
 23 
 
 CAPITAL. 
 
 What is capital employed in business, 
 
 CAPITAL WHERE LICENSE IS 
 REQUIRED. 
 
 How ascertained, 
 What to be listed. 
 See Merchants' bonds. 
 
 CAPITAL WHERE NO LICENSE 
 REQUIRED. 
 
 To be listed. 
 How ascertained, 
 
 169 
 
 28 
 28 
 
 34 
 34 
 
 CARRIAGES. 
 
 Not to be sold without license. 
 When manufacturer not required to 
 
 obtain license. 
 When manufactured out of this state, 
 
 CIDER. 
 Manafacture of, not prohibited, 
 
 CIRCUS. 
 
 To obtain license. 
 Tax on licen=e. 
 Auditor's instructions. 
 
 59 
 
 61 
 93 
 
 61 
 
 60 
 
 93 
 
 174 
 
 CLERKS' FEES. 
 
 How taxed, 
 
 34, 168
 
 1S8 
 
 INDEX. 
 
 CLERKS OF COURTS. 
 
 Names of clerks of circnit courts, 4 
 
 Names of cl(!rl<.s of county courts, 4 
 
 To irMDsiiiit ciipies of comtnissioiiers' 
 
 bonds to aniliior, 13 
 
 To niako out lists of deeiJs for com- 
 missioners, and penalty, 13, 14 
 To make out copies of decrees and 
 
 jnd^^mcnis fur same, 14 
 
 To eeriify collateral inheritance to com- 
 missioner, 14 
 Clerks fnrnisliinjT official books or pa- 
 pers ("or commissioner, sliall be paid 
 out of the treasury, 15 
 To examine commissioners' books, 47 
 Clerk's certificate to be annexed to 
 
 hook. 48 
 
 What to state, and form thereof, 3:i 
 
 I'enally for failing to examine and cer- 
 tify books, 4!) 
 Clerk to retain one copy of land and 
 
 property books, 49 
 
 Allowance for examining commission- 
 ers' books, 54 
 To receive taxes on delinquent per- 
 sonal property, and to account in 
 like manner as for taxes on law 
 process, 105 
 His compensation for recording list of 
 
 voters, 137 
 
 To keep register of births, marriages 
 
 and deaths, 138 
 
 Abstract of births, marriages and deaths 
 
 to be recorded by him, ]39 
 
 To advertise law, 139 
 
 Duty in relation to register of births, 139 
 Of deaths, 139 
 
 Fee for copy of entry in books re- 
 lating to marriage, birth or death, 142 
 Penalty for failing to perform duty in 
 
 relation thereto, 144 
 
 Penalty for making false entry of 
 
 births, &.C. 144 
 
 To be furnished with forms from au- 
 ditor, 144 
 Tax on law process to be paid to clerk, 114 
 In what case no tax is to be chitrged, 114 
 Not to admit deeds to record until tax 
 
 is paid, 114 
 
 No will shall be admitted to probate 
 
 until tax is paid, 115 
 
 Letters of administration shall not be 
 
 adtnitted until tax is paid, 115 
 
 Exception, 11,") 
 
 To make account of taxes, when, 115 
 
 To be sworn to and transmitted to au- 
 ditor, 115 
 Failing to render account, penalty, 
 
 what, 115 
 
 Shall not receive any money from the 
 treasury until account is rendered 
 and money paid, 115 
 
 When the money received by him is 
 
 payable, 116 
 
 Fees of office, how taxed, 168 
 
 COAL AND LUMBER MERCHANTS. 
 
 Not to sell without license, 59 
 
 COLLATERAL INHERITANCE. 
 
 To be reported to commissioner by 
 
 clerk of court, 14 
 Of value greater than $250, in addition 
 to the annual tax to be charged with 
 a specific tax, 24 
 Decedent's estate declared to be sub- 
 ject to a tax of a certain per cent. 99, 112 
 VVho to pay the tax, 112 
 To whom the tax is to be paid, 112 
 Rate of tax to be governed by law at 
 
 time of decedent's death, 112 
 
 Value ascertained, 112 
 
 Property to be sold to pay tax, 113 
 Duplicate receipts to be given by 
 
 sheriff, 113 
 Clerks to record receipts and to trans- 
 mit copy to auditor, 113 
 How other copies to be disposed of, 113 
 Wliat to .state ; commissioner's fee, 113 
 Penalty on personal representative, 113 
 Damages on personal representative 
 
 for failing to pay such tax, 113 
 
 When estate deemed paid or delivered, 114 
 
 Auditor's instructions, 153 
 
 COLLECTOR. 
 
 Of arrears of taxes may be appointed 
 
 by auditor, 109 
 
 His compensation and time to collect, 109 
 
 Bond to be given, 110 
 
 COMMISSION AND FORWARDING 
 MERCHANTS. 
 
 To obtain license, 
 
 Penalty for failure to obtain license. 
 
 Tax on license, 
 
 COMMISSIONS. 
 
 59 
 65 
 
 89 
 
 51 
 
 Allowed commissioners of the revenue, 
 Shall not be less than maximum allow- 
 ance heretofore specifically provided 
 for. 52 
 
 To sheriff or collector, for collecting 
 
 licenses, 81, 150 
 
 For collecting delinquent faxes, 107 
 
 What to sheriffs for arrears of taxes, 109 
 
 COMMISSIONERS OF REVENUE. 
 Their names and number, 4, 11
 
 INDEX. 
 
 189 
 
 Term of office, when to commence, 9 
 
 To be resident of his district, 9 
 
 Number prescribed by law, 9 
 
 Commissioner not to act as such till 
 
 commencement of liis term of office, 13 
 Elected for certain districts. 12 
 
 Bond to be given; its penalty, 12 
 
 Copies to be transmitted to auditor, 13 
 
 Commissioner unable from sickness 
 to perform his duties may apply to 
 court and have an assistant commis- 
 sioner appointed, 15 
 His oath and duties, 16 
 Who responsible for assistant's duties. 16 
 Instances of neglect of duty to be com- 
 municated by auditor to court, 16 
 To be furnished with copies of laws 
 
 defining his duties, by auditor, 16 
 
 Also with forms and instructions, 16 
 
 Commis.-ioner may be removed by 
 
 court, upon complaint of auditor, 17 
 
 Summons to be issued against com- 
 missioner, 17 
 How sumnions shall be executed, 17 
 Changes in land book, how to be noted, 17 
 He shall assess lands named in register's 
 
 abstract, 17 
 
 Penalty to commonwealth for his failure, 18 
 Penally to grantee of land, 18 
 
 To charge land to person to whom con- 
 veyance is made, 18 
 To correct mistakes in land book, 19 
 But if once correctly charged, commis- 
 sioner prohibited from correcting mis- 
 takes without evidence of record, 19 
 When land to be charged to heir; when 
 
 to devisee ; when to decedent's estate, 19 
 Lands in one county, erroneously as- 
 sessed in another, how to be entered 
 in proper county, 19 
 
 Where lands lying partly in one county, 
 and partly in another, where to be as- 
 sessed, 20 
 Where land lies in more than one 
 county, and a part be conveyed in 
 county where assessed, what to be 
 done, 20 
 Omitted patented lands to be entered; 
 assessment to be niade, and taxes to 
 be charged from date of patent, if is- 
 sued since 1832, 20 
 Interest on arrears of taxes, 21 
 Not to be construed to subject bona fide 
 purchasers to arrears of taxes, nor to 
 release forfeited lands. 21 
 To ascertaiti the value of all machinery 
 attaohed to mills, &c. ; to be included 
 as impriivements, 23 
 How commissioner's own property to 
 
 be charged, 43 
 
 Where no commissioner for former 
 year, who to make out book for such 
 year, 46 
 
 Rate of taxation for such year, 46 
 
 Original books to be retained by com- 
 missioner as long as he continues in 
 office, 47 
 
 Books shall bo delivered by commis- 
 sioner to clerk of court, 47 
 Books to be examined by such clerk in 
 
 twelve days, 47 
 
 IIow land and property books are to 
 
 be compared and examined, 47 
 
 Who to assist in examination of com- 
 
 niissioner's books, 47 
 
 What errors to be corrected, 47 
 
 Matters of did'erence to be submitted 
 
 to commonwealth's attorney. 47 
 
 If he fail to decide, how difference 
 
 settled, 48 
 
 Clerk's certificate to be annexed to 
 
 book, 48 
 
 Form of certificate, 48 
 
 What clerk's certificate shall state, 48 
 
 Certificate to be laid before court and 
 
 recorded, 48 
 
 Penalty on clerk for failure to perform 
 
 duties. 49 
 
 One copy of land book and book of 
 personal property to be reserved by 
 clerk, 49 
 
 One copy of land and property book 
 
 to be delivered to sheriff, 49 
 
 One copy of each to be transmitted to 
 auditor for his guide in settling with 
 sheriff, 49 
 
 Commissioner may require receipt 
 
 from clerk, slierift' and auditor, 49 
 
 Penalty on commissioner for failure 
 
 to deliver books, 50 
 
 If commissioner extend in any case a 
 less tax than the law requires, the 
 auditor shall deduct the amount from 
 his compensation, 50 
 
 Fees to commissioner, 50 
 
 Fee bills to be made out, and how col- 
 lected, 50 
 Compensation for making out books 
 
 of former years. 53 
 
 Where partly made, how compensa- 
 tion regulated, 53 
 When to begin duties of commis- 
 sioners, 37, 67 
 To report when no license is issued. 78 
 To ascertain persons who ought to ob- 
 tain license, 66 
 To deliver to such person certificate of 
 
 licetise and tax, 67 
 
 His fee therefor, 78 
 
 License to, how granted, 67 
 
 Commissioner's books, fiow disposed of, 47 
 How examined and corrected, 47 
 
 Penalty for failure to perform llieir 
 
 duties, 50 
 
 List of licenses to be returned to auditor, 78 
 When, and what to specify, 78
 
 190 
 
 INDEX. 
 
 Fees of commissioner. GO 
 
 Liable for costs to correct erroneous 
 
 ussL'ssineiits, G6 
 
 Compensation for listing subjects of 
 
 taxation, 52 
 
 Coni|)enaution suspended for certain 
 
 causes, 53 
 
 Auditor may settle with iiim upon equi- 
 table principles, 53 
 Commissioners of revenue to list voters, 135 
 To return lists to clerk, ]3o 
 Names omitted in lists, how entered, 
 
 and wheu, ]3G 
 
 Compensation of comuiissioner, what, 
 
 and how paid, 13G 
 
 Penalty for fraudulent entry by com- 
 missioner, 136 
 Lists given to commissioner of election, ]''>7 
 Prima facie evidence of right to vote, 137 
 For making annual registration, 131) 
 What record to contain, 140 
 How to obtain information, 142 
 Physicians, &c. to report to commis- 
 sioner, ]42 
 Entries in commissioner's record of 
 
 deaths, «fcc. 140 
 
 Penalty on coniuiissioner for failure to 
 
 perform duties, 143, 144 
 
 To be furnished with forms from auditor, 144 
 To transmit list of lands belonging to 
 
 commonvvealih to auditor, 123 
 
 To give auditor infurmaiion of viola- 
 tion of revenue laws, 129 
 To return list of free negroes to auditor, 128 
 Penally for failure to return free negro 
 
 list. &c. 128 
 
 Connnissioner's duty in respect to 
 
 county levy, 122 
 
 Compensation. 122 
 
 Penally for failure to extend levy, 122 
 
 To give information to grand jury, 128 
 
 Penalty of $3 on commissioner lor 
 each free negro which he fails to 
 report, 128 
 
 To furnish lists of land which may be 
 
 escheated, to escheator, 124 
 
 To apply for books of predecessor, 15 
 
 To furnish attorney for commonwealth 
 with list of persons violating revenue 
 laws, 56 
 
 How license granted to, 70 
 
 Duties in regard to couimonvvealth's 
 
 lands in new counties. 12G 
 
 Auditor's general instructions, 177, 178 
 
 COMMON CRIER. 
 
 When exempt, 62 
 
 When to obtain license, 62 
 
 COMMONWEALTH'S LANDS. 
 
 Land purchased for commonwealth, 
 how to be entered, 18 
 
 Shall not be entered in body of book, 
 but auditor shall keep a register 
 thereof. 
 
 When it is redeemed, to be replaced 
 in body of book, 
 
 When sold for taxes to an individual, 
 to remain charged in former owner's 
 name until deed is made. 
 
 Commissioner to note number of acres 
 stdd, and to whom sold, 
 
 Commissioner to transmit list of com- 
 monwealth's lands to auditor. 
 
 Auditor's instructions, 
 
 COOK SHOPS. 
 
 To obtain license, 
 I'lMi.ilty for failure. 
 Tax on license, 
 
 COPIES. 
 
 Copies of commissioners' bonds to be 
 
 transmitted by clerks to auditor. 
 When to be transmitted. 
 Penalty on clerk for fiiilure. 
 How many copies of commissioners' 
 
 books to be made out. 
 What to be done with copies, 
 Of births, marriages and deaths, to be 
 
 filed with auditor. 
 Of hooks of births, &c. to be prima 
 
 facie evidence, 
 
 COUNTY LEVY. 
 
 To be extended in commissioners' 
 
 books. 
 Compensation to commissioner for 
 
 service. 
 Penalty on commissioner for failing to 
 
 perform duty in respect to county 
 
 levy. 
 Books not to be delayed from return 
 
 and delivery, for that object, 
 
 CORONERS. 
 
 To keep record of deaths, 
 
 Penalty for failing to register deaths, 
 
 COURTS. 
 
 Shall give certificate of merchant's 
 character before permission is grant- 
 ed to SHJI ardent spirits. 
 
 May authorize commissioner to alter 
 license. 
 
 May revoke license to sell ardent spi- 
 rits. 
 
 To grant license to keep house of pri- 
 vate enteriainnient and ordinaries. 
 
 Discretionary power, 
 
 18 
 18 
 
 18 
 18 
 
 123 
 
 163 
 
 58 
 63 
 
 86 
 
 13 
 13 
 13 
 
 46 
 49 
 
 142 
 
 142 
 
 122 
 122 
 
 122 
 157 
 
 143 
 143 
 
 72 
 74 
 
 74 
 
 119 
 119
 
 INDEX. 
 
 191 
 
 Refusal of license to be entered of 
 
 record, 120 
 License thereafter not to be granted; 
 
 exception, 120 
 
 May revoke license to ordinaries, 120 
 
 May grant license to bowling saloons, 120 
 
 Rlay revoke license thereto, 120 
 
 Power to remove commissioner, 17 
 
 CREDITS. 
 
 Definition of term, 2G, 84 
 
 Taxes on, and what included therein, 84 
 
 What exempted, 28 
 
 Deposits in bank to be taxed as credits, 165 
 
 DAGUERREIAN ARTISTS. 
 
 To pay a license tax, 60 
 
 Amount of tax to be paid, 94 
 
 Act interpreted by auditor, 176 
 
 License shall not extend beyond county, 175 
 
 To take oath not to pass small notes, 127 
 
 Penalty for failure to obtain license, C5 
 
 DEBTS. 
 
 To be listed, 
 Rale of tax. 
 Nonresidents' debts to be taxed, 
 
 DEEDS. 
 
 26 
 
 83 
 
 31, 166 
 
 List of deeds to be furnished commis- 
 sioner, when, 13 
 Deeds of trust no bar to levy for taxes, 102 
 Not to be admitted to record until tax 
 
 is paid, 114 
 
 DEED OF TRUST. 
 
 Goods and chattels conveyed by deed 
 of trust or mortgage, may be sold 
 for taxes, 
 
 Debts due to persons owing taxes, may 
 be taken for payment, 
 
 DECEDENTS' LANDS. 
 
 How to be charged. 
 Assets liable for taxes, 
 
 DEDUCTIONS. 
 
 In assessment on account of decay in 
 buildings, 
 
 If commissioner of reveime extend a 
 loss tiX than the law requires, the 
 amount omitted to be deducted from 
 commissioner's compensation, 
 
 102 
 
 102 
 
 45 
 45 
 
 23 
 
 50 
 
 DELL\aUEx\TS. 
 
 In license tax, to be certified by county 
 
 court, 105 
 
 The sheriff to make out three classes 
 of uncollected taxes: 1st, property 
 not ascertainahle ; 2d, delinquent 
 real estate; and 3d, delinquent per- 
 sonal property, and all oilier sub- 
 jects, 104 
 Lists to be alphabetical, 104 
 Form of list of real estate, 104 
 List to be advertised; verified by oath 
 of sheriff and commissioner of the 
 revenue, 105 
 To be exatnined by court, 105 
 Court being satisfied, to direct copies 
 
 to be sent to auditor, 105 
 
 After return of lists, sheriff shall not 
 
 receive taxes returned delinquent, 105 
 
 On license tax, how to be returned, 81 
 
 Lists of delinquents to be subu)itled to 
 
 commissioner for his opinion, 106 
 
 Copies to he placed out for collection, 107 
 Auditor's instructions, 153 
 
 DENTISTS. 
 
 Forfeiture for acting as such without 
 
 license, 
 To be listed for license tax. 
 Amount of fax to be paid. 
 To take oath not to pass small notes, 
 Auditor's instructions, 
 To obtain license to practice. 
 Only re(juired to obtain license in one 
 
 county, 
 Penalty lor practicing without license, 
 
 DISTILLERIES. 
 
 To be listed if kept in operation four 
 months, 
 
 To he taxed if kept in operation for 
 any length of time for distilling grain 
 or fruit not produced by owners of, 
 
 Tax on distilleries interpreted by audi- 
 tor, 
 
 Amount of tax to be paid. 
 
 When license not required, 
 
 Auditor's instructions, 
 
 65,77 
 
 60 
 
 94 
 
 127 
 
 175 
 
 CO 
 
 62 
 
 77 
 
 61 
 
 152 
 
 174 
 
 88 
 61 
 
 152, 174 
 
 79 
 
 79 
 
 102 
 
 DISTRESS. 
 
 For taxes, when to be made, 
 Wliat property liable to distress, 
 Tenant's property liable; how, 
 
 DISTRICTS. 
 
 Commissioners elected for districts, 9 
 
 Commissioners' jurisdiction confined to, 12 
 Counties divided into, and how laid off, 12
 
 192 
 
 INDEX. 
 
 DIVIDENDS. 
 
 Of savings hanks and insurance com- 
 panies, taxed, 85 
 Amount of tux on, 85 
 
 EATING HOUSES. 
 
 To obtain licenses, 58 
 
 Penalty lor failure, 63 
 
 ELECTIONS. 
 
 To supply vacancies, 10 
 
 ENTERTAINMENT. 
 
 Private, tax on license, 86 
 
 Public, tax on license, 86 
 
 ERRONEOUS ASSESSMENTS. 
 
 County court may give relief, 54 
 
 Courts ordered to restrain (sheriff frotn 
 collectitig taxes; shall compel him 
 to refmiil the money, if not paid into 
 the treasury, 55 
 
 If paid into treasury, what. 55 
 
 Erroneous assessment of license tax 
 may be corrected by court in same 
 manner as of land or personal pro- 
 perty, 54 
 
 ERRORS. 
 
 To be corrected, 47 
 
 ESCHEATOR. 
 
 Commissioner to furnish to, list of all 
 
 lands liable to escheat, 124 
 
 Lauds in actual possession for twenty 
 
 years not liable to escheat, ]24 
 
 Commissioner to furnish lists, 124 
 
 ESTATES OF DECEDENTS. 
 
 See Collateral inheritance. 
 
 EXEMPTIONS FROM TAXATION. 
 
 What real estate, 23 
 
 What personal propert}^ 26 
 
 Household and kiiclien furniture, 26 
 
 Fire engines and other property, 27 
 
 What incomes, 32 
 
 Incorporated joint stock companies, 33 
 
 Venders of quack medicines, when, 91 
 
 Who may sell without license. 61, 62, 63 
 Dealers in vehicles, when license not 
 
 required, 61 
 
 On slaves prohibited, 175 
 
 Books, apparatus and furniture be- 
 longing to colleges and incorporated 
 
 academies, 26 
 Property of overfcers of the poor and 
 
 orphan asylums, 27 
 
 Books, family portraits and pictures, 27 
 
 Agricultural productions, 27 
 
 Mineral productions, 27 
 
 All felled wood, 27 
 
 All fowls and animals not named, 27 
 
 (Capital invested in licensed trade, 27, 1.57 
 
 Farming implements, 27 
 
 Mechanics' tools, 27 
 
 Oysters and fisheries, 27 
 
 Property used in a licensed business, 28 
 
 EXHIBITION ROOMS. 
 
 How taxed. 77 
 
 To obtain license, 60 
 
 Penalty for failure, 66 
 
 EXHIBITIONS OR SHOWS. 
 
 Tax on license, 
 
 What exhibition allowed without license, 
 
 Free negro not to take part in show. 
 
 Auditor's instructions. 
 
 To obtain license, 
 
 If contrary to town ordinances, not 
 
 licensed. 
 Penalty for failure to obtain license, 
 
 EXPRESS COMPANIES. 
 
 To make return to auditor, 
 
 When and how, 
 
 Tax on bu.-iness, 
 
 Prohibited from doing business of a 
 
 broker, 
 To obtain license, 
 Penalty for failure. 
 Penally for failure to pay or report, 
 When tax on transportation of bank 
 
 notes not paid. 
 
 FEES. 
 
 How made out and collected, 
 
 For making out books of former years, 
 
 For issuing licenses, to be paid out of 
 
 the treasury, 
 Commissions for assessing and listing 
 
 properly ; wlien forfeited, 
 For assessing collateral inheritance, 
 To commissioner of revenue, 
 How taxed; auditor's iiisiruclions. 
 Clerks' and sherilfs' fees, how taxed. 
 For transfer of license, paid by party, 
 
 FEES OF OFFICE. 
 How ascertained, 
 
 92 
 
 62 
 
 63 
 
 174 
 
 60 
 
 62 
 65 
 
 94 
 95 
 95 
 
 95 
 60 
 66 
 95 
 
 95 
 
 51 
 53 
 
 78 
 
 52, 53 
 113 
 
 50,67 
 167 
 167 
 
 34
 
 INDEX. 
 
 193 
 
 How taxed, 
 
 FERRIES. 
 
 Ferries atid toll-bridges, how valued, 33 
 
 How taxed, 8') 
 
 Auditor's instructions, 163 
 
 FIDUCIARIES. 
 
 Bonds held hy, to be faxed, 29 
 
 Auditor's instructions, 164 
 
 FINES. 
 
 Against agents of foreign insurrincc 
 
 companies, how disposed of, 134 
 
 Against coiriinissioncr for failure to 
 
 perforin duties, 50 
 
 Against clerics and olher?, for making 
 
 false returns of births, &c. 144 
 
 Against any person for false informa- 
 tion in relation to births, &o. 144 
 
 FIRE ARMS. 
 Are subjects of taxation, 173 
 
 FOREIGN INSURANCE COMPANIES. 
 
 Agents to pay license, 59, 76 
 
 Penalty for faihire, 6-'), 76 
 Condition on which they may make 
 
 contracts, 131 
 
 Agents to be of this state, 131 
 
 How power of attorney filed, 131 
 
 Vacancies in agency, 1312 
 
 Process, how served, 132 
 
 Penalty for violation of act, }?yi 
 
 Who deemed an agent, 132 
 
 Returns nf agent to auditor, 132 
 
 Tax on premiums, 133 
 
 Penalty lor failure lo make return, 133 
 
 Bond requin.'d of agHUt, 133 
 
 Penalty lor agent acting illegally, 133 
 CoMimonwealih's attorney lo enforce 
 
 net, 133 
 
 How fines disposed of 134 
 
 License tax to be in lieu of other tax, 134 
 
 Auditor's instructions, 152 
 
 FEOUR. 
 When no license for sale of, required, 171 
 
 FORMS. 
 
 Commissioner* to furnish tix payer 
 wilh i)r()[ier forms of such lists and 
 valiiaiions as prescribed liy law. 
 
 When such tax payer shall fill up 
 blanks and return the form to com- 
 missioner or clerk. 
 
 Form of oath of tax payers, 
 
 25 
 
 39 
 
 Of delinquentland returns, 104 
 
 Form of oath of shorifF, 104 
 
 Of tax payer's atiidavit, 39 
 Of commissioners' affidavit on their 
 
 books, 46 
 Of clerks' certificate on commissioners' 
 
 books, 48 
 Auditor's duly to furnish forms for 
 
 land and property books. «fcc. 16 
 For births, marriages and deaths, 144 
 For license returns. 155 
 Of a(ii(hivits to license returns. 155 
 Of delinquent lists of lands, 104 
 Of .sherilis' atiidavit on delinquent lists, 104 
 Of commissioners' affidavit on delin- 
 quent lists, 154 
 01' refunding order, 179 
 Of witness's allowance in case of 
 
 felony, 180 
 Of witness's allowance in case of 
 
 misdemeanor, 180- 
 
 Of license to merchants, 180 
 
 Of receipt for same, 18.1. 
 
 FRAME WORK. 
 
 When brought into the slate to be put 
 together, shall not be sold without 
 license. GO 
 
 Penalty for failure to obtain license, 65 
 
 FREE NEGROES. 
 
 List to be returned by commissionei' 
 
 to auditor, 128 
 
 Penally on commissioner for failing to 
 
 report, 128 
 
 Tax fin free negroes, 145 
 
 Fund to be applied for ren^oval of, 146 
 
 Tax on, 84, 145 
 
 Information of, to be given to grand ju- 
 ries. 123 
 Tax on seal for registration, to he 
 
 charged. 145 
 
 Licenses not granted to free negroes 
 to keep iui ordinary or sell ardent 
 spirit.s, 58 
 
 FRUIT TREES, &c. 
 
 When to obtain license for sale of, 59 
 
 When oxem()tfrnm license lax, 63 
 
 Penally for failure to obtain license, 64 
 
 GAMING. 
 
 .4it ordinary and house of private en- 
 tertainment prohibited, 
 
 Permission to play, when presumed. 
 
 Wlif'n not. 
 
 Penally on tavern keeper hiring lo 
 another any oiU-house for purposes 
 of gaming. 
 
 121 
 121 
 121 
 
 121
 
 194 INDEX 
 
 ProsiiiDplion of law, 121 
 
 GOOD CHARACTER. 
 
 Necessnry to oblJiin license to sell ar- 
 
 <ienl s|)iriis iis iiii'rcli;iiit, 72 
 
 Kt;cess;iry lo obiiiiii liccn.se to keep 
 
 iioiise of ciiltrtaiiimeiil, 119 
 
 GRAND JURIES. 
 
 To bo fiirnished wiili list of persons 
 
 violaiiiig rcveiiiU' liiw.-i, 56 
 
 Free negroes reiniiiiiiiig in state contra- 
 ry U) law, ti) bu reijorled lo, 128 
 
 HEADS OF FAMILIES. 
 
 To give inforinniioti to commissioners 
 of birilis, deaihs, &c. I'lO 
 
 Penalty for failure to give such infor- 
 
 niaiion, 14:^ 
 
 Fine for giving false information, 144 
 
 HORSES. 
 
 Sales of, prohibiied wiihcnt license, .50 
 
 Penally Inr t-ellirii; wiilimu license, (i4 
 
 When brouiilit into ibis slate, tax on, 9ii 
 
 Sales of, on couiniission, 9o 
 
 HOTEL FURNITURE. 
 Is exempt from taxation, 
 
 26, 170 
 
 HOUSEHOLD AND KITCHEN 
 FURNITURE. 
 
 Listed in the ao^gre^aie, 40 
 
 If lists ni>l fiiini>hed, how information 
 
 obtained, 4U 
 
 HOUSES. 
 
 Agents for renting, to obtain license, 60 
 
 ICE. 
 
 Sale of northern ice prohibiied with- 
 out license, 
 
 INCOMES. 
 
 64,59 
 
 How to be listed, 32 
 
 What incomes exempt, 32,85 
 
 Tax on, K-. 
 
 Of overseers, how and when taxed, 167 
 
 Of ofticers of government, tax on, how 
 
 paid. 65 
 
 Of non-rosideriis. 28, 29, 166 
 
 Of members of the general assembly, 
 
 taxed, 170 
 
 INCORPORATED .TOINT STOCK 
 COMPANIES. 
 
 Capital to be ascertained. 
 What properly ext'inpied. 
 How and when taxed. 
 
 33 
 33 
 
 165 
 
 INCORPORATED TOWNS. 
 Defined with respect to revenue laws, 172 
 
 INSURANCE COMPANIES AND 
 SAVINGS INSTITUTIONS. 
 
 Not declarinfr dividends, how taxed, 3.3 
 Dt'clariiig dividends, how taxed. 33, 8.5 
 I'eiiahy lor violating revenue laws, 76 
 Rate of taxation on dividends, 85 
 Lists to be put at end of commission- 
 er's properly buoU, 33 
 
 INTEREST. 
 
 On arrears of taxes to be charged, 22 
 On public bonds, to be ascertained for 
 
 taxation, 31 
 
 Tax on such interest, 84 
 On balances unpaid by sheriff, at what 
 
 rale, 109 
 
 INTERNAL IMPROVEMENT COM- 
 PANIES. 
 
 Slaves hired by, where to be listed. 36 
 
 Solvent bonds, secntilies, &c. ascer- 
 tained, 30 
 
 Real estate to be assessed as in other 
 
 rases, 37 
 
 What properly exempt from taxation, 37 
 
 To report quarterly, and what to re- 
 port, 35 
 
 VVIien partly in the slate, what to re- 
 port, 3-5 
 
 Penalty for failure to report, 35 
 
 JOINT STOCK COxMPANIES. 
 
 How listed, 33 
 
 JUDGMENTS. 
 
 List of all judgments for lands to lie 
 furnished by clerk to coniinissioner, 
 when, 14 
 
 To be entered by clerk against Jheritf 
 
 for taxes, wiibont notice, 80 
 
 Rendered wiiiioiit notice agsfinst she- 
 
 ritf for licen>e lax, 80 
 
 For taxes a:;ainst person indebted to 
 
 person .'Ksessed wilh taxes, 102 
 
 May lie by defmll, 103 
 
 May be delivered by any person to 
 commissioner, 15
 
 INDEX. 
 
 195 
 
 JURIES. 
 
 Grand juries to he fiirnislied with lisl^ 
 
 of persori-i vii>|.itiii;i revenue laws, 5G 
 
 To be clviri;eil by aiioniey for llio 
 coitirtioiiweMlih, to enquire into vio- 
 luiiuns of revenue laws, 56 
 
 JURISDICTION. 
 
 Cninmissinnor's jurisdiction confined 
 
 to his district, 12, 163 
 
 LANDS. 
 
 Conveyed, to bt; transferred by com- 
 
 missioner, bow, 16 
 
 Regisier to certify grants to commis- 
 sioner, l.j 
 
 To bo cliarged to person to whom con- 
 veyance or partition is made, 18 
 
 Lands becoming property of ditTerent 
 
 owners, how assessed, 19 
 
 Mistakes in hind book lo be conected, 
 
 19, 101 
 
 Auditor's construction of this section, 161 
 
 But lands correctly charged to one per- 
 son, shall not be traiijferred without 
 evidence of record, 19, 161 
 
 When land to be charged on commis- 
 sioner's hook to heir, 19 
 
 When to devisee, and wiien to dece- 
 dent's estate, 19 
 
 If luml in one county is erroneously 
 assessed in another, how to be en- 
 tered in the proper county, 19 
 
 Lands l)iug pariiy in one county and 
 partly in another, where lo be en- 
 tered, 20 
 
 What buildings on land to be assessed, 
 
 and what to be done, 20 
 
 Where laud lies in more than one 
 county, and a part conveyed where 
 assessed, what to bi; done, 20 
 
 Omitted patented lands to be entered, 
 assessment tf) be made, and taxes lo 
 be charged from date of patent, if 
 issued since 1832. 20 
 
 Interest to be charged on arrears of 
 
 taxes, 21 
 
 The 2-;ih section not to be construed 
 to snliject bona fide purchasers to 
 the arrears of taxes, nor to release 
 forfeited lands, 21 
 
 Belonging to the commonwealth to be 
 
 transmitted to auditor. 123 
 
 Taxes on, and what included therein, 83 
 
 Where mineral and surface titles exist, 
 valu(! of each to be assessed by com- 
 missioner, 117 
 
 Notice, «&c. 117 
 
 LAND BONDS. 
 
 To be taxed as any other bonds, 
 
 LAND BOOK. 
 
 158 
 
 Form to be prescribed by auditor, 24 
 
 Tracts of land to be enteri-d se|)arately, 24 
 What notes and other facts are to ap- 
 pear ill table. 24, 25 
 How columns are to be added up, 45 
 Total amount of taxes and subjects of 
 taxation to be entered at the end of 
 the hook, 45 
 How to be compared, 47 
 Who to assist in examination, 47 
 Matters of diirerence, to be submitted 
 
 to c'lmmoiiwealth's attorney, 4S 
 
 Clerk's certificate lo be annexed to 
 
 book, 48 
 
 What to slate, and form thereof, 48 
 
 Penahies on clerk for failure to exa- 
 mine and certify books, 49 
 One copy of land and property books 
 
 to be nUaiiieil by clerk. 49 
 
 List of commonwealth's lands to be 
 
 transmitteil to auditor, 123 
 
 Auditor's instructions, 161 
 
 LAVVYCRS. 
 
 To be listed for license tax, CO 
 
 Amount of license tax to be paid, 94 
 
 To make oath not to pass sm di notes, 127 
 
 License not limited to one county, 6iJ 
 
 LEATHER. 
 
 Shall not be imported and sold without 
 license, 171 
 
 Farmer may sell for neighbor without 
 license, 171 
 
 LEVIES. 
 
 To be extended in commissioner's 
 
 books, 122 
 
 Books not to be delayed from return 
 and delivery for that object, 157 
 
 LICENSE TAX. 
 
 Who to obtain license, 58 
 
 Who exempt frorn license tax, 61 
 
 What license grimed for one year, 
 
 and not transferable. 67 
 
 From what license no abatement is to 
 
 be made, 68 
 
 What license to terminate at a par- 
 
 ticiilir period, 63, 69 
 
 What license iran-jferable, and how, 69 
 
 When and bow license apportioned 
 
 for part of the year, 69
 
 196 
 
 INDEX. 
 
 Persons pnyiiign licnTise for piirt of a 
 
 yniir, \o pay specific i:ix next yo.ir, 71 
 License to ovvnnrH of Kliillions nnd 
 j;ickiis.«R9 to begin at any titne ot' 
 
 the yciir. but lo exjiire Ist January, C8 
 Classiiied list (o be tlcliveref! to she- 
 
 rifl' iiml auditor, 77 
 Not <,'ranled to free negroes to sell ar- 
 dent :;pirii.s, 58 
 List for auditor to be relumed on oath. 155 
 llow granted, 67, lot) 
 What consiitntes a license. GO 
 Retailers of" liquor, keepers of ordina- 
 ries, private entertuinmeiil and bow- 
 ling saloons, S6, 87 
 How tax refunded if license refused, 73 
 Who may sell without license, and 
 
 wiiat, G3 
 Who lo obtain license ; commissioner 
 to deliver certificate of the license 
 
 to be obtained, CG 
 Privileges not to be exercised without 
 
 licenser TjS 
 
 How tax determined on ordinaries, 5S 
 Upon what principle houses not rented 
 
 . to be asceriaiiied, 70 
 
 To keepers of oidiiiaries, 7(J 
 Merchants, 71, lol 
 
 To be obtained for each store, 71 
 
 Specifie tax, what, 71 
 For second year to be in proporliun 
 
 to sales of previous year, 71 
 Appeal aiiovved lo merchants and 
 
 oihers. 70, 72 
 
 If to include permission to sell spirits, 
 
 what tax to be paid, 71, 72 
 
 Merchant to !)e of good character, 72 
 
 What to state, 73 
 
 If commission inerchant, what. 89 
 Court to authorize commissioner to 
 
 alier license, 74 
 To whom payable, 70 
 When to be accounted for by sherifi', 79 
 Judiiment vviiiiont notice against she- 
 riff for failure lo pay, SO 
 To expire at April conif, 69, 151 
 How appoitioned part of the year, 6!) 
 List of licenses to be returned to auditor, 78 
 When and what to specify, 78 
 When payable, 79 
 Delinqneuis returned, 81 
 When to be paid into the treasury, 79 
 What additional time given in certain 
 
 cases, 107 
 When license may be transferred with- 
 out leave of court, 70 
 On ordinaries and houses of public 
 
 entertainment, 86, 151 
 
 On boarding houses. &c. 86 
 
 On cook ^!lops and eating-houses, 86 
 
 On dealers in malt liquors, 93 
 
 On stock brokers, 93 
 
 Wheu'license to expire, 69 
 
 Persons doing bnsines.^ willioul license, 
 to be assessed four limes the amount 
 of tax otherwise in)posed, 70 
 
 What deemed a s.-ile vviihout license, GO 
 
 Not granted to sell goods on board of 
 
 vessel. 74 
 
 Penally for making siicii sale, 74 
 
 Oath not to pass small notes required 
 
 before license can be granted, 127 
 
 LIMITATIONS. 
 
 Of conn's power lo correct erroneou.^ 
 
 assessments, 54 
 
 When court's order lo be presented to 
 auditor, 55 
 
 LiaUOR. 
 
 If made by the producer ont of his own 
 fruit or grain, not to be taxed to the 
 
 manufacturer, 61 
 
 If not so manufactured, tax to bs paid, Gl 
 
 Penalty for selling wi'.hont license, (''4 
 
 License may be revoked, 74 
 
 Merchants to sell, what tax, 89 
 
 Oath to be taken by ordinary keeper, 127 
 
 Oath by merchant, 127 
 
 Penalty for selling without a license, 74 
 
 LISTS. 
 
 Of deeds of conveyance, to be certified 
 to commissioner, 13 
 
 Of judgments, decrees and partitions, 
 
 the same, 14 
 
 Any person inay procure statement of 
 judgment for commissioner, 15 
 
 What property to be listed for taxation, 
 
 25, 37 
 
 Persons and slaves to be ascertained and 
 classified, 29 
 
 Incomes to be listed, 32 
 
 How to list money and bonds, 31 
 
 Capital where no license is required. 34 
 
 Slaves hired by internal improvement 
 companies, 33, 36 
 
 Of taxable subjects and levies, how pro- 
 cured, 37 
 
 To have reference lo 1st day of Febru- 
 ary , 31, 38 
 
 If person be absent from home, how list 
 obtained, 39 
 
 Wiih whom notice left, 39 
 
 Within what time and how list to be 
 made ont, 40 
 
 Lists of licenses evidence against she- 
 riffs, 79 
 
 Lists of licenses to be returned to audi- 
 tor, 78 
 
 When, and what to specify, 78 
 
 When payable, 79 
 
 Voters lo be listed by commissioner, 135
 
 IXDEX. 
 
 197 
 
 To show the district in which voter re- 
 sides, 135 
 How many lists to be made out, 135 
 To whom returnable, ]35 
 Lists of voters to be given to commis- 
 sioners of elections, 137 
 Such list priuiu facie evidence of right 
 
 to vole, 137 
 
 Evidence UKiy be rebutted, 137 
 
 Lists of land belonging to common- 
 
 wealtli, transmitted to aiaditor, 123 
 
 Omitted lists, how charged, 44 
 
 Lists of delinquents to be sent out by 
 
 auditor for collection, 106 
 
 LIVERY STABLES. 
 
 To obtgiin license, 58 
 
 Wliat deemed a livery stable, 61 
 
 LOTS. 
 
 To be assessed at the same rate as land 
 
 in the country, 24 
 
 What to be siiovvn in table of town lots, 25 
 Buildings omitted by the assessor, to be 
 added, 22 
 
 MALES. 
 
 AV'hite, nnuiber to be ascertained, 30 
 
 Tax on, 84 
 
 MANUFACTURING OR OTHER 
 MILLIS. 
 
 Value of machinery to be assessed, 23 
 
 MAPS. 
 
 Sale prohibited without license, 64 
 
 MECHANICS. 
 
 If resident of the stale not required to 
 obtain license to exhibit their ovv-ii 
 work, 62 
 
 Quack, &c. 
 license, 
 
 MEDICINES. 
 
 not to be sold without 
 
 MENAGERIE. 
 
 To obtain license, 
 Tax on license. 
 Auditor's instructions. 
 
 MERCHANDISE. 
 
 To obtain license to sell, 
 Wha"t included as, 
 
 59 
 
 60 
 
 93 
 
 174 
 
 Goods exchanged not prohibited, CI 
 
 If man ufuc lured in the state by the 
 seller, exempt, 63 
 
 MERCHANTS. 
 
 Prohibited from selling goods without 
 
 license, 59 
 
 License must V,e for each store, 71 
 
 Shall for the first year pay a specific tax, 71 
 No change of name, &c. to be consi- 
 dered as commencing busines.-!, 71 
 For second year, tax to be in propor- 
 tion to pp.les of previous year. 71 
 In case of disagreement as to amount 
 
 of sale, merchant may appeal, 70, 72 
 
 If license include permission to sell 
 
 ardent spirits, what tax to be paid, 72, 8G 
 Must be certified to be of good cha- 
 racter before permission will be 
 granted, 72 
 
 License, what to state, 73 
 
 Tax on license, 88, lo2 
 
 When tax proportioned to sale, 71 
 
 If privilege includes license to sell li- 
 quor, lax, what, 72 
 To continue business, what, 71 
 Merchant tailors and other trades and 
 
 callings, simil.irly taxed, 59 
 
 Tax on con)niission merchants and to- 
 bacco auctioneers, S9 
 If goods were imported, a deduction 
 
 allowed, " 72 
 
 Auditor's instructions as to their rights, 151 
 How far exempt from taxation, 32 
 
 Auditor's instruciions, 151 
 
 Merchant to render statement on oath 
 
 of the amount of bis sales, 72 
 
 Removing, may have license altered, 74 
 
 MERCHANT TAILORS. 
 
 Not to sell without license, 59 
 
 Penalty for selling without a license, 65 
 
 MILLS. 
 
 Mill sites, how taxed, IGl 
 
 MILL TAX. 
 
 When paid. 35 
 
 Proceedings to be had when company 
 
 failed lo pay such tax, 36, 97 
 
 MINERALS. 
 
 Tax on to be apiiorlioned between 
 owner of minerals and owner of 
 surface, 
 
 Couiniissioner to determir/e value of. 
 
 Redress for persons aggrieved by such 
 assessment. 
 
 Notice to be given, 
 
 117 
 
 117 
 
 117 
 117
 
 198 
 
 INDEX. 
 
 MINISTERS. 
 
 Ddiics ill rfg:ir(l to biillis, miirriages 
 
 iiinl (ItNilli-i, 
 Willi to set forth in their record, 
 Peii.illy ("or iioii coiiipliMiire, 
 Pen-ilty lor iiiukiiig fuUe entry of 
 
 hirilis. &c. 
 Incomes exempt from tax, 
 
 MINORS. 
 
 Listing minors, how, 
 
 MISTAKES IN LAND BOOK. 
 
 Commissioner to correct miritukes in 
 
 land l.ooU. ID, 47 
 
 Land correclly ciiarped to one person, 
 i-liali not be allerwards Ir.insferred 
 to another, without evidence of re- 
 cord, ]!) 
 
 13-^ 
 
 144 
 32 
 
 176 
 
 MONEY. 
 
 Definition of term. 
 
 Who to fist money deposited to the 
 credit of a suit. 
 
 Money belonging to internal improve- 
 ment companies, how taxed, 
 
 Taxerf on profits. 
 
 What, 
 
 Of nonresidents, how taxed. 
 
 As cajiilal employed, 
 
 Money iransmitied to auditor, 
 
 Money sent into other states. 
 
 31, 
 
 30, 
 
 2C 
 
 2<) 
 
 3.-) 
 
 •26 
 llili 
 ]()!) 
 149 
 
 NEGROES. 
 
 Tax on free negroes, 
 
 List to he returned by commissioner 
 
 to anditor. 
 Penally for filling to report. 
 Fund to be applied for removal of, 
 
 NEW BUILDINGS. 
 
 Newly erected buildings to be assessed, 
 
 At what rate. 
 
 If unlit for use, not to be assessed, 
 
 If incrensed in value by addition, to be 
 assessed, ' 
 
 If from decay or oilier cause, the build- 
 ing be destroyed or reduced below 
 $10(1, iis value to be deducted from 
 assessment. 
 
 Auditor's instructions, 
 
 14o 
 123 
 
 14U 
 
 23 
 W2 
 
 NEW COUNTY. 
 
 Court's jurisdiction before organization 
 of new county, 223 
 
 After organization, 125 
 
 Taxes aii(J levies asseised before time of 
 
 holding court, how collected, 125 
 
 Powers of olliccrs of old county, Jib 
 
 Auditor's constrtiction of law, )56 
 
 Commoiiweallh's lands in, 126 
 
 NON-RESIDENTS' DEBTS. 
 Debts to be listed and taxed, 31, 166 
 
 NOTARY PUBLIC. 
 
 Penalty for failure to report to auditor, 115 
 Not to receive any money from llif- trea- 
 sury until he renders account of taxes, 
 anil pays the same, 115 
 
 When the money received by him i.s 
 
 payable, ] 16 
 
 OATHS. 
 
 Of commissioner of revenue, 46 
 
 (Commissioners may administer oaths, 38 
 Answers to questions of commissioners 
 
 to be on oath, 33 
 Form of oath of lax payer, 39 
 Auditor's iiistrnelions, 173 
 Required of all persons obtaining li- 
 censes, not to pass small notes, 127 
 
 OLD BUILDINGS. 
 
 Value of old buildings omitted by asses- 
 sor to be assessed, 22 
 ir increased in value, to be assessed, 22 
 If from decay or other cause, the build- 
 ing be destroyed or reduced below 
 $100, its value to be deducted from 
 assessment, 22 
 
 OMITTED TAXES. 
 
 On lands, how entered and taxed, 
 On personal property, how taxed. 
 
 20, 160 
 44 
 
 ORDINARIES AND HOUSES OF PRI- 
 VATE ENTERTAINMENT. 
 
 To be taxed according to their yearly 
 
 value, 86 
 
 If not rented, how to be ascertained, 70 
 
 Persons diss.itisfied with valuation, may 
 
 appeal to court, 70 
 
 Who deemed to keep an ordiuiiry, 119 
 
 Ordinary licens- includes permission to 
 
 sell ardent sjiiriis. 74 
 
 Who deemed lo keep a house of private 
 
 enteriainment, 119 
 
 License to be granted by court, 119 
 
 Discretionary power of court, 119 
 
 Refusal ol' license to be entered of re- 
 cord, 120
 
 INDEX. 
 
 199 
 
 Lux'iipe itipreaftcr not to be giniiled; ex- 
 
 cefiiiDii, 120 
 What lo be kept in ordinaries for travel- 
 ers, 120 
 Where drinU may be kept, 1'2U 
 ir <iccii|)icd by proprietor, how ascer- 
 
 t.iiiieiJ, 71 
 License to, may be revoked on motion 
 
 of eomiiKinvveahh's allortiey, 120 
 
 When ciinrt shMll revoke hceiise, 1*2(1 
 
 (jiiMiiiig in, prohibiled, 121 
 
 Penally (or f;:miing in, 121 
 
 Permissidii to play, [jresnnicd, 121 
 
 When not, 121 
 
 Prcsumpiion of law, 121 
 
 License, iiow granted, 119 
 
 Ainoiini of tax on boarding bouses. «S;c. 8G 
 
 Furniiiire in or<)inariHS not to be taxed, 170 
 How the l<eept!r may liu asset^sed four 
 
 limes the r)rdinary tax, 70, 170 
 
 OVERSEERS. 
 
 How taxed, 
 
 OYSTERS. 
 
 Not liable to a license tax, 
 
 IG- 
 
 17:3 
 
 PAMPHLETS, NEWSPAPERS. &c. 
 
 WbiMi published in this state no license 
 
 required, (J2 
 
 'I'ax on resident dealer in, it I 
 
 Tax on lion resident, Ul 
 
 PATENT RIGHTS. 
 
 Not to be sold without license. .^iH 
 
 Penally for failiire to obtain license, (i4 
 
 Tax on sale of, 91 
 
 PENALTIES. 
 
 How recovered, 81 
 
 Where action may be broni;ht, 81 
 
 On old ks of courts for failing to Irans- 
 mii to aiiiliior copies of commission- 
 ers' lioiids. E5 
 On person failing to deliver commis- 
 .sioners' papers and l)ooks, forfeit 
 $100, 15 
 On oiinimissioner for failing to assess 
 land named in register's abstract, to 
 commonwealih, 18 
 Penally to grantee, 18 
 For failure to examine commissioners' 
 
 books, 49 
 
 On commissioner, for making false 
 
 eniry. 50, 13H 
 
 For fiiling to deliver books. 50 
 
 On coniiiiissioMers, for failing to call 
 
 on persons for list of jiroperty, 38 
 
 On commissioner, for failing to admi- 
 nister oath, 33 
 
 On tax payer, for failure lo furnish list, 41 
 
 On tax payer, for refusing to exhibit 
 properly to commissioner lor valu- 
 ation, 41 
 
 For vinjation of license law. 63, 64. 74 
 
 For (ailing to obtain a license, 65 
 
 On commissioners, for disobeying au- 
 ditor's insiriiciions. 16 
 
 On sheriffs, for returning real estate 
 
 delinqtieiil vviieii taxes were paid 105 
 
 On slienlis. for returning l.uids deliii- 
 cpient when taxes might have been 
 collected, 106 
 
 For keeping an ordinary without a 
 
 license, 63 
 
 On merchants, for selling goods with 
 
 out license, 64 
 
 On commissioner of the revenue for 
 
 failiii<j to report his own property, 46 
 
 For sellitig g()(i<ls on any vessels in ihe 
 
 tide waters of this slate, 74 
 
 For selling ardent s()irits, G4,74 
 
 For selling ardent spirits after revoca- 
 
 li.iri of license, 75 
 
 Against aiiciioiieers, H5 
 
 Against agents of insurance companies, 0.'> 
 
 Against brokt^rs, (55 
 
 .Against demists. 65 
 
 .Against owners of stallions and jack- 
 asses, GG, 77 
 
 For exhibiting sho»vs, &c wiihonl 
 
 lic(!nsc, 65 
 
 On commissioners, for failing to per- 
 form their duties, 50 
 
 For fraiululeiit entry of voter by com- 
 
 mi—ioner, 136 
 
 On ministers, fipr non compliance with 
 
 registration act. ]39 
 
 Against coroner, for failure to keep re- 
 gister of deaths. 143 
 
 On heads of families, for failing to give 
 iiilormation lo commi.-sioner of births 
 and deaths, 143 
 
 On commis.-ioner, (or failing to obtain 
 
 inforniaiion rf'sjieciing luilhs. iS;c. 143 
 
 On commissioni-r for ("ailing to relurii 
 
 books to clerk of court, .'jO 
 
 On commissioner, (or making false 
 
 entry, 22. 50 
 
 On pli\sician, for making false entry 
 
 of birihs, 144 
 
 On mini>ier, tor making false entry of 
 
 hirihs, iVc. 144 
 
 (.)ii coroner, for making false entry of 
 
 births, cV:c. 144 
 
 On heads of fimilies for giving false 
 
 informaiioii, J44 
 
 On foreign insurance companies, for 
 
 failing to maUe return, )33 
 
 On agents of forei^'ii insurance com- 
 panies, for acting wiihoiit law, 133
 
 200 
 
 INDEX. 
 
 On internal improvemenf, for fuiline 
 
 to report, 
 For violaiinn of the act re1:iling to fw- 
 
 rnign insurance coinpiinies, 
 On baniis, for failing to report to auditor, 
 On banks, for failing to certify that no 
 
 dividend has been declared, 
 On conin)i.->-ioner, for failure to return 
 
 list of licenses, 
 On personal representative, fur failing 
 
 to comply with act respecting estates 
 
 of decedents, 
 On officer, for failing to report w^rit 
 
 lax to auditor, 
 On commissioner, for failing to deliver 
 
 books to successor or make the co- 
 pies required. 
 On secretary of the commonwealth, 
 
 for failitig to report to auditor, 
 On notary public, for failing to report 
 
 to auditor, 
 For all violation of the -revenue laws 
 
 not specially named, 
 On comnjissioner, for failing to extend 
 
 county levy. 
 On commissioner, for failing to return 
 
 list of free negroes to auditor. 
 For gaming at ordinary or house of 
 
 private entertainment. 
 On keeper of ordinary, for gaming at 
 
 out house, 
 Presumption of law. 
 For following a licensed occupation 
 
 without obtaining a license, 
 For violating license law, 
 On rail roads omitting to report pas- 
 sengers and pay lax. 
 On express con)panies failing to report 
 
 to auditor. 
 On commissioner, for fiiilure to give 
 
 bond. 
 On commissioner, for failing to comply 
 
 with requirements of 3t)th section. 
 On clerks, for failure to make out list 
 
 of deeds, &c. for commissioner, 
 On owner of land, for failing to enter 
 
 correctly, ^ 
 
 PERIODICALS. 
 
 When published in this state no li- 
 cense required for sale of, 
 Tax on resident dealer in. 
 Tax on non resident dealer in, 
 
 PERSONAL PRIVILEGE. 
 
 License a personal privilege, and not 
 transferable, 
 
 35 
 
 132 
 111 
 
 112 
 
 78 
 
 113 
 115 
 
 47 
 115 
 115 
 
 G6 
 122 
 123 
 121 
 
 121 
 
 121 
 
 70 
 C6 
 
 97 
 
 95 
 
 13 
 
 21 
 
 14 
 
 22 
 
 G8 
 
 Penally for making false entry of births, 
 
 &".. 144 
 
 Tax on license, 94 
 
 To taice oath not to pass small notes, 127 
 
 Not to practice without license, GO 
 Only required to obtain license in one 
 
 county, G2 
 
 Penalty for practicing without license, G5 
 
 PORTER, ALE AND BEER. 
 
 Included in license to sell ardent spirits, G2 
 
 Penalty for vending v»-ithout license, G4 
 
 PRINTS. 
 
 When pnblisiied in this state, no license 
 
 required for sale of 62 
 
 Tax on resident dealers in. 91 
 
 Tax on non-resident dealers in, 91 
 
 PRIVATE BONDS. 
 
 How to be taxed, 31 
 
 Auditor's instructions, 164 
 
 PRIVATE ENTERTAINMENT. 
 
 Keeper of, to pay license tax, 58 
 
 Penally for failure. G3 
 
 Penalty for gaming at house of, 121 
 
 Permission to play presumed, 121 
 
 Presumption of law, 121 
 
 PROFIT. 
 
 Sale of horses for, 
 Sale of slaves for. 
 
 59,64 
 59 
 
 PHYSICIANS. 
 
 Shall keep books, and make record of 
 deaths, 
 
 142 
 
 PROPERTY. 
 
 Who to list property, 23 
 What property to be listed by agent, 29 
 Persons and slaves to be ascertained, 30 
 All ()roperty not expressly exempt, sub- 
 ject to taxation, 57 
 Tax on, and what included therein, S3 
 
 PROPERTY BOOK. 
 
 How made, 41 
 
 Public fax, how extended, 45 
 
 PUBLIC BONDS. 
 
 Interest to be faxed, 84 
 
 No deduction from tax on account of 
 what the holder owes, 164 
 
 QUACK MEDICINES. 
 Specific tax not to be assessed, if the
 
 INDEX. 
 
 201 
 
 person vending it be a merchant 
 
 paying a tax, 91 
 
 Tax on license for sale of, 91 
 
 Not to be sold without license, 59 
 
 RAIL ROADS. 
 
 Companies to report travel on their 
 
 roads, 97 
 
 Penally for failure, 97 
 Tax on passengers in lieu of other 
 
 taxes, 97 
 
 Tax on freights. 97 
 
 When exempt from tax on lands, 97 
 Penalty for failure to pay tax, 97, 3G 
 Employees, how taxed, 167 
 
 What land may be taxed, 37 
 
 REAL ESTATE. 
 
 What included as, 83 
 
 Tax on real estate, 83 
 How omitted lauds to be taxed, 20, 160 
 
 RECEIVERS OF COURTS, &c. 
 
 How to list moneys and bonds, 34 
 How moneys under control of, to be 
 
 taxed, 29 
 Moneys, bonds and debts in their hands 
 
 to be taxed, 3'1 
 
 REDRESS. 
 
 Against erroneous assessment, 
 
 REFRESHMENTS. 
 
 54 
 
 To sell in theatre, to obtain license, 60 
 
 Penalty for failure, 65 
 
 REGISTER OF LAND OFFICE. 
 To certify grants of lands to coramis- 
 
 15 
 
 sioner, 
 
 REHEARING. 
 
 On judgment without notice, 80 
 
 RESIDENCE. 
 Is it essential for purposes of taxation, 171 
 
 REVOCATION. 
 
 By court of ordinary license. 
 Penalty for selling after, 
 
 REVENUE. 
 
 Oa other than licenses when payable, 107 
 26 
 
 On licenses, when, 
 See Time. 
 
 SAILING VESSELS. 
 
 To be listed and taxed, 
 
 SALARIES. 
 
 To he taxed as income. 
 Rate of lax. 
 
 Of overseers, how taxed, 
 Of rail road employees, how taxed. 
 Auditor's instructions. 
 Of officers of government, tax on, 
 how paid, 
 
 SALES OF HORSES. 
 
 Prohibited without license, 
 Penalty for selling without license, 
 Tax on, when brought into this state, 
 Sales of, on commission ; tax, 
 
 79 
 
 175 
 
 85 
 167 
 167 
 107 
 
 85 
 
 59 
 64 
 98 
 98 
 
 SALES OF PERSONAL PROPERTY. 
 
 Contracts construed with reference lo 
 
 taxes, 
 
 173 
 
 SALES OF SLAVES. 
 
 Prohibited without license, 59 
 
 Penally for selling without license, 64 
 License for sales of, on cunjmission; 
 
 tax, 98 
 
 SALT WORKS. 
 
 Salt wells not buildings, so as to be 
 added to or deducted from valua- 
 tion of land, 163 
 
 SAMPLE MERCHANTS. 
 
 Proiiibiled from selling without license, 59 
 Tax on license, 90 
 
 SAMPLES. 
 
 Sales by sample of fruit trees, 
 Selling goods by sample, 
 
 SAVINGS BANKS. 
 
 59 
 90 
 
 Shares in, how taxed, 
 Wlien capital is to be taxed, 
 Dividends taxed, 
 
 83, 85, 165 
 165 
 
 85 
 
 SEALS. 
 
 
 Tax on, 
 Exemptions, 
 
 96 
 96
 
 '202 
 
 INDEX. 
 
 SECRETARY OF COMMONWEALTH. 
 
 Penalty for fiiiliiig to report taxes 
 received, 115 
 
 How often recoverable, 115 
 
 ishiill not r(^ceivc :uiy money from 
 the tieasnry until account is ren- 
 dered and money paid, 115 
 
 When the money received by him 
 
 is payable, 115 
 
 SHERIFFS. 
 
 To collect commi>"sioncrs' tickets, 51 
 
 Re.str.nned from collecting taxes, how, Go 
 May distrain immediately for amount 
 
 of license tax, 79 
 
 May sell on ten days' notice, 79 
 
 How sherilf to account to auditor, 79 
 
 His commissions and insolvents to be 
 
 allowed, 106 
 
 License tax to be received only upon 
 certificate of commissioner showing 
 assessment; 79 
 
 All taxes !o he collected by sheriffs 
 
 and sergeants, 100 
 
 V/hen to commence, 100 
 
 When he may distrain for taxes, 101 
 
 When a justice may give authority to 
 
 distrain. 103 
 
 When distress shall not be made, 101 
 
 Any goods and chattels liable to dis- 
 tress, 101 
 Tenants liable for taxes, if on leased 
 
 premises, 102 
 
 Restriction, what, 102 
 
 \Vhcre land lying in two counties, 
 
 the collector may distrain in either, 102 
 
 No d.-ed of trust shall prevent dis- 
 tress or sale, 102 
 Debts due to persons owing taxes, 
 
 may be taken for payment, 102 
 
 Tax a lien on such debt, 103 
 
 Judgment by default may be given 
 
 for such tax(!8, 103 
 
 If debtor appear, to be examined on 
 
 oath, 103 
 
 The tenant who pays taxes shall have 
 
 credit out of the rents, 103 
 
 Taxes paid by a fiduciary shall be 
 
 refunded out of such e<iate, 103 
 
 To return delinquent taxes. 104 
 
 Sheriff shall not receive delinquent 
 
 taxes, 105 
 
 Penally for returning real estate de- 
 linquent, when taxes were paid, 105 
 Returning lands delinquent, when 
 
 taxes might have been paid, ]0ii 
 
 Commissions for collecting taxes, 107. loO 
 Reward for punctuality, what, 108 
 
 Liable to judgment for taxes, with- 
 out notice, SO 
 Taxes on licenses to be paid to sheriff, 79 
 
 List of licenses evidence against him, 79 
 
 License tax, when to i)o accounted for, 79 
 
 Commissions for collecting licenses, 81 
 Chargeable with interest for unpunc- 
 
 tual payment, 109 
 
 Rate of interest, 109 
 
 How collected, 108 
 
 When to be paid into treasury, 79 
 What additional time to be given in 
 
 certain cases, 107 
 Duplicate receipts to be given for 
 
 collateral iidieritance tax, 113 
 To give information to auditor, of 
 
 violations of revenue laws, 129 
 Right to appeal from judgment of 
 
 circuit courts, 80 
 Who may pay taxes to auditor, and 
 
 when, 101 
 
 Duty in relation to levy, 122 
 
 Penalty, 122 
 
 SHIP BROKERS. 
 
 To obtain license, 05 
 
 Penalty for failure to obtain license. Go 
 
 SHOWS OR EXHIBITIONS. 
 
 Tax on license, 92 
 What exhibition allowed without license, C2 
 
 .\egro not to take part in show, (i3 
 
 Auditor's instructions, 174 
 
 To obtain license, 60 
 
 Penalty for failure, C5 
 If contrary to town ordinances, not 
 
 licensed, 02 
 
 How taxed, 77 
 
 SLAVES. 
 
 Tax on slaves over twelve years of age, 84 
 
 Cannot be exempt from state taxes, 175 
 
 Penally for selling without license, 64 
 
 SMALL NOTES. 
 
 O.ilh not to pass, required of all per- 
 sons who shall apply for license, 127. 177 
 
 STABLES, LIVERY. 
 
 To obtain license. 58 
 
 What deemed a livery stable, 61 
 
 STALLIONS AND JACKASSES. 
 
 To be listed for license tax, 42 
 
 When license to expire, 63 
 Penalty for letting to mares v/ithout 
 
 license, 6f>, 77 
 
 Auditor's instructions, 176 
 Owner to pay license tax in one county 
 
 only, 63
 
 INDEX. 
 
 203 
 
 May transfer license with sale of, 68 
 
 Name to be given in license, 68 
 
 License to uvvners to begin at any lime 
 
 of the year, but expire the 1st of 
 
 January, 
 Owners to obtain license, 
 Penalty for failure, 66, 
 
 Tax on license, 
 Tax not to be less than $10, 
 Auditor's instruction?, ] 
 
 STATE BONDS. 
 
 Interest to be taxed, 84 
 
 No deduction from tax on account of 
 
 what holder owes, 164 
 
 Tax on, by corporations and counties 
 
 restricted, 118 
 
 STATEMENT OF PERSONS AND 
 PROPERTY. 
 
 To be mnde out in the form prescribed 
 
 by auditor, 
 What included in forms, 
 
 STOCK BROKERS. 
 
 License tax on. 
 See Broiiers. 
 
 SUITS. 
 
 Original, tax on. 
 
 If appeal, writ of error, &c. 
 
 If in court of appeals, 
 
 SUPERSEDEAS. 
 
 Right of auditor to appeal from deci- 
 sion of court. 
 
 TANNERY. 
 
 Owner of, cannot import ieatlier manu- 
 factured out of state, and sell without 
 license, 
 
 Farmer may sell leather for neighbor, 
 
 TAXATION, &c. 
 
 On lands. 
 
 What included therein. 
 
 On personal property, moneys and 
 credits. 
 
 What included and what exempted, 
 
 Slaves over 12 years, 
 
 Who included. 
 
 Free negroes, 
 
 White males, 
 
 Profits on public bonds. 
 
 Dividends of savings banks and insu- 
 rance companies, 
 
 171 
 
 171 
 
 On incomes, 85 
 Toll bridges and ferries, 85 
 Licenses, how granted, 66 
 Ordinaries and public entertainment, 8G 
 Boarding-houses, «S:c. 86 
 Cook shops and eating houses, 86 
 Dealers in malt liquors, 93 
 Stock brokers, 93 
 Brokers, 93 
 Foreign insurance agencies, 93 
 Specific taxes on merchants, 88 
 When tax in proportion to sales, 88 
 Liquor license on beginners, 89 
 To continue business, 89 
 Other trades and callings similarly taxed, 89 
 Commission merchants, tobacco auc- 
 tioneers and ship brokers, 89 
 Anclioneeis, 90 
 Scale of license in towns, 90 
 Merchants, &c. importing goods, al- 
 lowed a reduction, 72 
 Sellers of goods by sample, 90 
 Quack medicines, - 91 
 Book agents and print sellers, 91 
 If non-residents, 91 
 Renting houses and hiring negroes, 91 
 Di.-tilleries. 87 
 Livery stables, 87 
 Stallions, &fc. 91 
 Limit to tax, 92 
 Theatre, 92 
 Refreshments in theatre, 92 
 Exhibition rooms, 92 
 Shows, 92 
 Circuses, 93 
 Menageries, 93 
 Billiard tables, 87 
 r^ovvling alleys, 87 
 Physicians, &c. 94 
 Daguerreotypists, 94 
 Bank dividends, 95 
 vSuits in the several courts, 95 
 Seals of courts, notaries or state, 9C 
 Exemptions, 96 
 Bounty warrants (see Cod3, p. 216), 96 
 Deeds, wills and administrations, &c. 96 
 When licenses expire, 63.. 69 
 If for part of a }ear, 69 
 Bagatelle table, 87 
 Real estate auctioneers, 90 
 Patent rights, 91 
 Express companies, 94 
 Horses, mules, &c. ~ 98 
 Carriages and other vehicles, 98 
 Slaves sold on commission, 93 
 Who may pay taxes to auditor, and when, 101 
 On moneys. &c. sent into other states, 30,1(36 
 Erroneous assessments, • 54, 55 
 Persons doing business without license, 70 
 Rail road and canal companies to re- 
 port travel, , 97 
 Penalty for failure, ' 97 
 Tax on passengers and freights, 97
 
 204 
 
 INDEX. 
 
 Exempt frotn tax on |)ropcrtv, 
 Ilecei|il,s ()(' express cdinpunies, 
 Tax ilieri!(iii, 
 
 Priiliil)iled iVom doing business of a 
 broUer, 
 
 TAX TAYERS. 
 
 To be furnished with forms, 
 
 PeiiMlty (or refusing to exhibit property 
 to ciimitiissioiior for vahiatioii, 
 
 Taxes oiniitKd one yeir, shall be en- 
 tered on books of next year, with 
 interest, 
 
 TENANTS. 
 
 Property lial)lo to distress for taxes, 
 
 liovv. 
 To have credit out of rents, 
 
 TERMS OF OFFICE. 
 
 Of sheriffs, when to commence, 
 
 Commissioners of the revenue, when 
 to cdUMiicnce, 
 
 Jusiices of the peace and other offi- 
 cers, wlien to conmience, 
 
 Clerks of courts and surveyor^ (six 
 years), 
 
 Auditor's instructions, 
 
 THEATRES. 
 
 How taxed. 
 
 Tax on theatrical performances. 
 
 Tax on refreshments tiierein. 
 
 Tax on proprietor of public room, 
 
 used for exliibilions. 
 Tax on public shows, 
 Penalty for fiilure lo obtain license. 
 Tax on shows asid exhibitions, 
 Tax on licenses to circuses and mena- 
 geries, 
 To obtain license, 
 
 TIME. 
 
 When cominis'=ioners of revenue are 
 
 elected (-lib Thursday in May), Acts 
 
 1857-8, v^ (>2. p. 28, 
 Terms of office (two years). Act3 
 
 18.-)7-8, »J G-2, p. 28, 
 For commencing assessments (1st of 
 
 Febru.iry), ]0, 37, 
 
 Of qualification (GO days after election), 
 Of delivery of books to clerks (1st 
 
 June), • 
 Of delivery of books to sheriff (I5th 
 
 June), 
 Of delivery to auditor (1st August), 
 When licenses expire generally 
 
 (.►\pril court), 
 
 in2 
 
 102 
 
 9 
 
 10 
 
 10 
 
 10 
 147 
 
 77 
 92 
 92 
 
 92 
 92 
 65 
 92 
 
 93 
 60 
 
 10 
 
 147 
 
 10 
 
 143 
 
 148 
 148 
 
 When lists of licenses to be delivered 
 
 to sheriff (every 15 days), 77 
 
 When license return to be made to 
 auditor (twice each year — lOlh May 
 and ujonlh of Septemlu-r), 78 
 
 When license lax i-i payable by sheriff 
 (20ih May), and when other reve- 
 nue is payable, 79, 107 
 
 To return births and deaths (1st 
 
 August), 142 
 
 For clerks to return register of mar- 
 riages (1st March), 142 
 
 For clerks to return births, &c. (1st 
 August), 142 
 
 To distrain for taxes, 101 
 
 To distrain for license taxes (imme- 
 diately), 79 
 
 For foreign insurance companies to 
 report (1st Monday October and 
 May), 132 
 
 For clerks, &c. to pay writ tax (15th 
 
 December), 115 
 
 When taxes on land and property paya- 
 ble (three fourths 15th Dejember, one- 
 fourth 15th March), 107, 149 
 
 Additional time allowed for distance, 107 
 
 TOLL-BRIDGES AND FERRIES. 
 
 How valued, 33 
 
 Tax on yearly rent or value, 85 
 
 Auditor's instructions, 163 
 
 TOWNS. 
 
 Defined with respect to revenue laws, 172 
 
 TOWN LOTS. ; 
 
 To be assessed at the same rate paid 
 
 for land in the country, 24 
 
 What is to be shown in table of town 
 lots, 25 
 
 How columns of figures are to he 
 added up ; total amount of taxes and 
 subjects of taxation lo be entered at 
 end of book, 45 
 
 Duildings omitted by the assessor, to 
 
 be added, 22 
 
 VALUES. 
 
 Of lands, how ascertained, 20, 160 
 
 Of property to be listed and assessed, 
 Ii! c;lse of controversy, how decided. 
 When tax payer released from obliga- 
 tion to make valuation. 
 When commissioner not satisfied with 
 Valuation, how it is made, 
 
 VESSELS. 
 
 69 To be listed and taxed, 
 
 38 
 38 
 
 40 
 
 40 
 
 175
 
 INDEX. 
 
 205 
 
 Captains of, prohibited from selling 
 wood without license, 
 
 VOTERS. 
 
 60 
 
 Commissioners of revenue to list whom, 135 
 
 Lists to show district in which voter 
 resides, 
 
 To whom list returnable. 
 
 How many lists made out, 
 
 Where only a portion of an election 
 district lies within his district, how 
 to act, 
 
 Names omitted in lists, how to be en- 
 tered, and when, 
 
 Compensation of commissioner, what, 
 and how paid, 
 
 Penalty for fraudulent entry by com- 
 missioner, 
 
 By the person listed. 
 
 Lists given to commissioner of elec- 
 tion, when. 
 
 Lists to be prima facie evidence of 
 right to vote, 
 
 Pay of clerk, 
 
 Evidence may be rebutted. 
 
 Persons offering to vote in a district in 
 which they do not reside. 
 
 Evidence of qualification required, 
 
 135 
 135 
 135 
 
 135 
 
 136 
 
 136 
 
 136 
 136 
 
 137 
 
 137 
 137 
 137 
 
 137 
 137 
 
 WAGONS, &c. 
 
 Not to be sold without license, 
 
 59 
 
 When manufactured out of this state, 
 
 tax on, 98 
 
 WOOD AND LUMBER. 
 When sale of, not prohibited, 62 
 
 WOOD, COAL AND LUMBER 
 MERCHANTS. 
 
 To obtain license, 65 
 
 Penalty for failure, 65 
 
 WRIT TAX, &c. 
 
 What, and to whom payable, 114 
 
 In what case is to be charged, 114 
 
 Deeds not to be admitted to record till 
 
 taxes paid, Il4 
 
 Will not be admitted to probate till 
 
 taxes paid, 115 
 
 Letters of administration shall not be 
 
 granted till taxes paid, 115 
 
 Exception, 115 
 
 Clerks of courts to make out accounts 
 
 of, when, 115 
 
 To be sworn to and transmitted to au- 
 ditor, 115 
 Penalty on officer for failing to render 
 
 account, 115 
 
 Penalty against notary public for fail- 
 ure to report, 115 
 How recovered, 115 
 Taxes on process, 96
 
 f,*^'"'^
 
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