« 이전계속 »
funded under the acts aforesaid, and the same may be resold when necessary by the commissioners of the sinking fund, and the proceeds of such resale be used whenever the finances of the state may so require : provided, that said commissioners may, in their discretion, from time to time, when money is required to pay interest upon the debt aforesaid, borrow money upon temporary loans for such purpose and deposit such bonds as they may have acquired under this act as collateral security for such temporary loans.
Sec. 427 a. Concerning the offices of the second auditor and treas- Extra Session urer of the commonwealth (preamble omitted).-1. The sheets submitted 1887, p. 505. with the report of said committee, showing the classes and amounts of bonds and securities surrendered in funding under the act of February fourteenth, eighteen hundred and eighty-two, together with such additional blank sheets as may be necessary to complete the statement to May first, eighteen hundred and eighty-seven, be bound and made part of the public record in the office of the treasurer of the commonwealth, who shall with his present clerical force cause the statement in said book to be continued to May first, eighteen hundred and eighty-seven.
2. It shall be the duty of the treasurer to provide a book similar to the book now in use in the second auditor's office, showing the different classes of securities surrendered under the act of February fourteenth, eighteen hundred and eighty-two. He shall cause to be entered upon said book on the first day of May, eighteen hundred and eighty-seven, the total shown on the book in the office of the second auditor of the securities surrendered to that period, and shall cause to be entered thereafter the amounts surrendered under each funding transaction before any bonds shall be delivered from his office. It shall also be the duty of the treasurer to verify all statements or transactions passing through his office, and to compare daily the amounts shown as the total surrender in his office with the totals shown in the office of the second auditor.
3. It shall be the duty of the second auditor and treasurer of the commonwealth to cause to be kept in books made for that purpose a daily record of every bond issued, cancelled, or exchanged which have been or may be hereafter entered on the bond registers in their respective offices, and to make a monthly summary of the bonds issued, cancelled, or exchanged, keeping each class separate : provided, however, that in making the daily record or monthly summary all consecutive numbers may be entered as of a single entry, provided the first and last numbers are stated, both inclusive, with the total amounts respectively. It shall also be the duty of the second auditor and treasurer to cause to be made a monthly comparison of the bond registers in their respective offices, and to observe that all changes in the registers are recorded in the books showing the summaries.
ASSESSMENT OF LANDS AND LOTS, AND THEIR SUBSEQUENT RE-ASSESSMENT. As Amended Sec. 437. When and how assessors appointed to assess lands and 1887-8, p. 551.
lots.-It shall be the duty of the several county, corporation, and hustings courts of the several counties and cities of this state, on or before the first day of January, in the year eighteen hundred and ninety and every fifth year thereafter, to appoint proper persons to assess the value of all lands and lots, together with the improvements thereon, within their respective counties and corporations : provided, that there shall be but one assessor for each corporation, except the city of Richmond, where there shall be three, and for each county as many as there are commissioners of the revenue for the same. And every person appointed such assessor shall be a resident of the county, corporation, and district for which he is appointed. In those counties in which two or more assessors are to be appointed the court shall appoint one for each district in which there is a commissioner of the revenue, and if at any time the court shall be satisfied that any assessor appointed under this act will not, or that from any cause he cannot, perform the duties devolved on him within the time prescribed, the court may wholly supersede him and appoint another in his place or appoint one or more assistants to aid him in his duties, as shall be deemed most expedient; but before any person thus appointed shall enter upon the duties of his office he shall take the oath and execute the bond pre
scribed by the second section. As Amended See. 441. Duties of assessors.-The assessors shall, immediately after 1889-90, p. 137. their appointment, proceed to examine all the land and lots, with the
improvements thereon, within their respective counties, districts, and corporations, and shall, upon such examination, ascertain and assess the cash value thereof, and at the same time shall note whether the owner is white or colored. In performing such duties the assessors shall be governed by and comply with the provisions of section four hundred and seventy-two of the code of Virginia as if the same by its terms were made specially
applicable to them. As Amended
Sec. 444. How and when erroneous assessment of lands corrected. 1893-4, p. 960. Any person feeling himself aggrieved by the assessment of his lands or lots
may, upon giving notice to the assessor and to the attorney for the commonwealth, apply to the court of the county or corporation in which the land lies, at any time prior to the first day of February of the next succeeding year after such assessment, and not after, to have the assessment of his lands or lots corrected, which notice shall be in writing and shall have appended thereto an affidavit of the owner or his duly authorized agent that in the opinion of the affiant the assessment of his lands or lots is above the true value thereof. The attorney for the commonwealth shall defend the application, and if the court shall be satisfied that the assessment is too high it shall reduce the same to what in its opinion is the true value of such lands or lots; but if it shall be of opinion that the assessment
is too low then it shall increase it in like manner; and such application shall have precedence over all other causes pending in said court; but no cost shall be taxed against the applicant or the commonwealth. Sec. 444 a. To authorize county courts to correct clerical mistakes Extra Session
1887, p. 373. made by land assessors.-1. The county courts of this commonwealth be and are hereby authorized within twelve months after the passage of this act to correct all clerical mistakes made by assessors of lands under act approved November twenty-seven, eighteen hundred and eighty-four, in making off his books in the assessment of lands, when application is made to make such correction : provided, the attorney for the commonwealth shall be notified of such application and defend the interest of the commonwealth.
2. On hearing the application the court, if a clerical mistake exist, shall enter an order direct the clerk of the court to make the correction on the assessor's books, and it shall have the same force as all the original assessments. Sec. 447. Taxes to be extended on basis of assessment._Taxes for
As Amended the year eighteen hundred and ninety-one, and every fifth year thereafter 1889-90, p. 71. (being the year next succeeding the making of assessments), shall be Amendment extended upon the basis of the assessments of real estate made in accord
1889-90, p. 33. ance with the provisions of this chapter: provided, that in the city of Man. chester city taxes for the year eighteen hundred and ninety and every fifth year thereafter shall be extended upon the basis of the assessment of real estate made in accordance with the provisions of this chapter.
ASSESSMENT OF TAXES ON PERSONS AND PROPERTY ; LICENSES, HOW PRO
CURED ; CERTAIN ACTS IMPOSING TAXES CONTINUED IN FORCE,
Sec. 448. Numbers of the commissioners of the revenue; when As Amended and how districts changed; voters in a city not to vote for commis- 1893-4, p. 62. sioners of a county.—There shall be four commissioners of the revenue Amendment
1891-2, p. 593. for each of the counties of Bedford, Franklin, and Pittsylvania ; three for each of the counties of Carroll, Grayson, Halifax, Hanover, Patrick, Shenandoah, Smyth, Tazewell, Campbell, and Lee; two for each of the counties of Accomac, Albemarle, Amherst, Bath, Botetourt, Brunswick, Buchanan, Buckingham, Caroline, Charlotte, Chesterfield, Culpeper, Cumberland, Dickenson, Dinwiddie, Fairfax, Floyd, Frederick, Fluvanna, Henry, Henrico, Louisa, Lunenburg, Madison, Mecklenburg, Montgomery, Nansemond, Nelson, Norfolk, Orange, Prince William, Russell, Roanoke, Scott, Southampton, Spotsylvania, Sussex, Stafford, Washington, Wise, and Wythe ; one for each magisterial district in the counties of Augusta, Fauquier, Loudoun, Rockbridge, Rockingham, Alleghany, and Shenandoah; one for every other county now existing or which may be hereafter created, and one for each city ; but the voters residing within any city shall not vote for the commissioner of the revenue for the county within the limits of which such city lies. In those counties in which there may be more than one commissioner each shall be for a certain district, the bounds of which shall be as now laid off and established, and the county court of any of said counties may annually at the April term in any year make any change in said districts which to it shall seem proper.
2. The six commissioners of the revenue for the county of Loudoun, the five commissioners for the county of Fauquier, the three commissioners
As Amended 1895-6, p. 255.
As Amended 1895-6, p. 218. 84 Va, 906.
for the county of Alleghany, and the six commissioners for the county of Shenandoah herein provided for shall be elected at the next regular election held for county officers on the fourth Thursday in May, eighteen hundred and ninety-five, and their respective terms of office shall commence at the expiration of the terms of office of the present commissioners for said counties.
3. This act shall not be construed as interfering with or changing an act entitled an act to amend and re-enact chapter one hundred and sixtyfive of the acts of the general assembly of Virginia of eighteen hundred and eighty-nine and ninety relating to the commissioners of the revenue for the county of Campbell, approved February twenty-fifth, eighteen hundred and ninety-two.
Sec. 456. What real estate to be taxed; lien for taxes and levies; value of lands fixed by assessors not to be changed except, &c.All real estate except such as is exempted by the following section shall be subject to such annual taxation as may be prescribed by law, and there shall be a lien on such real estate for the payment of the taxes and levies imposed thereon hereafter assessed prior to any other lien or incumbrance thereon, and there shall be a further lien upon the rent of said real estate, whether the same be in money or in kind, for taxes of the current year. The value of lands and lots as ascertained in pursuance of the provisions of chapter twenty-three, and the ascertained value of the new grants which may hereafter be entered and assessed, shall not be changed, except to allow the addition of the value of improvements or a total or partial deduction of the value of such improvements.
Sec. 457. What real estate exempt from taxation; exception.-All real estate and buildings thereon owned by any religious denominations and used as a church or for divine worship or as a church parsonage, all reserved burying grounds not exceeding one-half an acre in area, public burying grounds appropriated and not for sale, real estate belonging to any county, city, or town, to free schools, to the university of Virginia, to the Virginia military institute, to incorporated colleges and academies, to seminaries and other institutions devoted to purposes of education, to private schools or incorporated or joint stock companies where the proceeds are not distributed to private individuals, to the institution for the education of the deaf and dumb and the blind, to lunatic asylums, to orphan asylums, to the ladies' Mount Vernon association, to the Norfolk county ferries so long as the same are used as a highway, whether leased out for profit or not, real estate owned by free libraries, and church, masonic, odd fellows, and other like benevolent associations where the proceeds arising from said property are devoted exclusively to charitable or educational purposes, real estate belonging exclusively to the commonwealth, and all real estate used exclusively for the safe keeping of fire-engines and for the meeting of fire companies, if owned by a fire company or by a volunteer militia company or organization or by a city or town, shall be exempt from taxation: provided, however, that nothing herein contained shall be construed to exempt from taxation any part of a lot or building used for any private purposes or for profit; but where a part of the property or its proceeds is used for charitable or school purposes, then to that extent the same shall be exempt from taxation, and the chief officers or trustees of such associations shall be required to make oath as to what part, if any, of the revenues of the association is devoted to private purposes or for profit: and provided, further, that although the land upon which such buildings or improvements are located shall be exempt from taxation under this section nothing herein contained
shall be construed to exempt from taxation the buildings or improvements on any real estate belonging to any county, city, or town which are leased out for profit.
Sec. 459. Clerks to make out annually lists of deeds; what lists to As Amended contain.-The clerk of the court of every county or corporation shall annu
1897-8, p. 288. ally, on or before the fifteenth of January, make out a list of all deeds for the partition and conveyance of land other than deeds of trust and mortgages made to secure the payment of debts, and shall also make out on a separate sheet at the same time a list of all deeds of trust and mortgages on land, as well as deeds of trust on personal property made to secure the payment of debts, which have been admitted to record in the clerk's office of such court within a year ending on the thirty-first day of December next preceding, which first-mentioned list shall state the date of the deed, when admitted to record, the names of grantors and grantees, the quantity of land conveyed, the specified value thereof, and a description of the same; and the last-mentioned list shall state the date of the deed of trust or mortgage, when admitted to record, the name of the grantor, the names of the creditors, and the amount of debt to each secured by the deed of trust or the mortgagee in the mortgage, and the amount of debt secured thereby and the property conveyed in such deed of trust or mortgage: provided, however, that copies of the list last mentioned shall only be furnished to the commissioners of the recenue as provided by section four hundred and sixty-one, and not to the auditor of public accounts, the object of said last-mentioned list being simply to gire to the commissioners of the revenue the amount of debts secured so that the same may be listed for taxation in the manner provided by law.
Sec. 464. Form of land book.–The commissioner shall make out two As Amended land books in such form as the auditor of public accounts may prescribe, 1889-90, p. 73. in one of which he shall place all white persons charged with taxes on real estate and in the other all colored persons so charged. And the auditor shall so arrange such books that they shall show in one table the tracts of land and in a separate table the town lots and the district, city, or town in which they are located, as follows, to wit:
Sec. 465. What the table of lands in counties to contain.-In the As Amended table of tracts of land the commissioner shall enter each tract separately,
1889-90, p. 21. and set forth in as many columns as may 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 number of acres in the tract, the name of the tract if it has a name, and a description of it with reference to contiguous tracts or to the water courses, mountains, or other places on or near which it lies; the distance and bearing from the court-house; the value of the land per acre, including the buildings; the value of the lands and buildings; the sum included in the value on account of buildings; the amount of ta on the whole tract at the legal rate, and from whom, when, and how the owner derived the land when this is known, with a note and explanation of any alteration made showing why and upon what authority it was made. The land book shall be made out by magisterial districts, and the commissioner shall make therein a summary showing in each magisterial district the number of acres; the value of buildings thereon ; the value of the land, including buildings; the tax assessed on such land and buildings for the support of the government and the tax assessed thereon for support of public schools ; the total of these taxes ; the levies assessed thereon for county free school purposes ; the levies for district free school purposts; the total county and dictrict levy for school purposes and the amount of kery for county purposes ; and the said book shall also show the aggregate num