As Amended 1887-8, p 352. Sec. 676. Register's fees.-There shall be paid to the register of the land office the following sums: For issuing a warrant of survey and keeping a register thereof where it does not exceed one hundred acres, seventyfive cents, where it does for every fifty acres additional twenty-five cents; for issuing a warrant in exchange for another warrant or where the lands claimed under a former warrant shall be recovered under a caveat and keeping a register thereof, one dollar; for receiving a plat and certificate and giving a receipt for the same, twenty-five cents; for recording the same if there be no assignment thereon and there be not more than ten courses, fifty cents for each course, above ten three cents; for every transfer of a surveyor's certificate, one dollar and sixty cents; for issuing and recording a grant if the quantity does not exceed one hundred acres, one dollar and seventy-five cents, for every fifty acres exceeding that quantity if there are not more than ten courses ten cents, for each course above ten six cents; for entering a caveat or for a copy thereof, seventy-five cents; for every title paper recited in any inclusive survey, ten cents; for a copy of a grant where the same does not exceed four hundred words seventy-five cents, for every thirty words additional three cents; for a copy of a plat and certificate of survey where same does not exceed ten courses seventy-five cents, for each additional course six cents; for a copy or certificate for which no fee is specified if the same does not exceed two hundred words twenty-five cents, for every thirty words additional three cents; for entering in the margin of the record of a grant the substance of a decree repealing such grant, twenty-five cents: provided, that for like services to be rendered to or for a non-resident of this state double the amount of the aforesaid fees shall be paid; for a search for anything made for a resident of this state, fifty cents; for a search for anything made for a non-resident of this state or in relation to any land without the limits of this state, for each hour and fraction of an hour employed by the register or any clerk in making such search, fifty cents. Extra Session 1887, p. 257. 85 Va. 517. CHAPTER XXX. THE MODE OF RECOVERING AND ENFORCING PAYMENT INTO THE TREASURY OF Sec. 684 a. The recovery by motion of taxes and certain debts due the commonwealth for the payment of which papers purporting to be genuine coupons of the commonwealth have been tendered.—1. All taxes, including taxes on licenses, now due or which may hereafter become due to the commonwealth in payment of which any paper or instrument purporting to be a coupon detached from a bond of this state shall have been or may hereafter be tendered and not accepted as payment and not otherwise paid, may be recovered in the circuit court having jurisdiction over the county or corporation in which said taxes shall have been assessed; or if the tender was made to the auditor of public accounts in payment of taxes which he is authorized by law to receive, the said taxes may be recovered in the circuit court of the city of Richmond. 2. The court shall have jurisdiction without regard to the amount of the taxes claimed and though the amount be less than twenty dollars. 3. The proceeding shall be by motion in the name of the commonwealth on ten days' notice, and shall be instituted and prosecuted by the attorney for the commonwealth of the county or corporation in which the proceeding is, or if it be instituted by direction of the auditor of public accounts in the circuit court of the city of Richmond. 4. The notice may be served in any county or corporation in the state in the mode prescribed by the first section of chapter one hundred and sixtyfour of the code (edition of eighteen hundred and seventy-three), or it may be served on any agent of the defendant in the county or corporation in which the proceeding is, and the word " "agent" as here used shall include any person who shall have made the tender aforesaid on behalf of the defendant; or if there be no known agent of the defendant in the said county or corporation it may be served by publishing the same one time in some newspaper printed in the county or city where the tax was assessed; or if there be no paper printed in such county or city then in some newspaper published in some county or city nearest to the county or city where such tax was assessed. 5. The motion may be tried or heard by the court or jury as motions in other civil cases. If the defendant relies on a tender of coupons as payment of the taxes claimed he shall plead the same specifically and in writing and file with the plea the coupons averred therein to have been tendered, and the clerk shall carefully preserve them. Upon such plea filed the burden of proving the tender and the genuineness of the coupons shall be on the defendant. If the tender and the genuineness of the coupons be established judgment shall be for the defendant on the plea of tender. In such case the clerk shall write the word "proved" and thereunder his name in his official character across the face of the coupons and transmit them, together with a certificate of the court that they have been proven in the case, to the auditor of public accounts, who shall deliver the coupons to the second auditor, receiving there for the check of the second auditor upon the treasurer, which check he shall pay into the treasury to the credit of the proper tax account. 6. If the defendant fails in his defence and the taxes claimed are found to be due the state, any coupons filed by him with a plea of tender (and not spurious) shall be returned to him, and there shall be judgment for the commonwealth for the aggregate amount of the taxes due and the interest thereon from the time they became due till the date of the judgment, with interest on the said aggregate amount from the date of the judgment until payment, and costs. 7. No antecedent lien of the commonwealth for the taxes for which any judgment is rendered shall be deemed to be merged in the judgment or otherwise impaired by the recovery of the same, but such lien shall continue in force notwithstanding the judgment. 8. Every such judgment shall be docketed as prescribed by law in other cases, and the clerk shall issue execution thereon directed to the sheriff of any county (or sergeant of any city), who shall account for the money collected thereon to the auditor of public accounts. 9. Should coupons be tendered the officer in satisfaction of said execution he shall note the fact of such tender upon the execution and return it to the clerk's office, and thereupon the auditor of public accounts may direct an action to be brought upon the judgment. This action shall be instituted and prosecuted in the mode herein before prescribed for actions to recover judgments for taxes, and similar actions may be instituted whenever coupons are tendered in satisfaction of any judgment obtained by the commonwealth under the provisions of this act. 10. The clerk of the court in which any such judgment is rendered in behalf of the commonwealth shall, as soon as it is rendered, transmit a 1889-90, p. 13. certified abstract thereof to the auditor of public accounts, who shall record the same in a book to be kept for that purpose. 11. Immediately after the passage of this act the county and city treasurers and all other officers authorized by law to collect or receive money for taxes due the commonwealth, including license taxes, shall report to the commonwealth's attorneys of their respective counties and cities, and also to the auditor of public accounts, the names of all persons assessed or liable therein for taxes due the commonwealth who have heretofore tendered (otherwise than for identification and verification) coupons for such taxes and which taxes remain unpaid, the amount of the taxes due, on what account and when they became payable, and a description, as far as possible, of the coupons tendered and when tendered; and they shall thereafter make like reports whenever and as soon as any such tender may be made. As soon as the auditor of public accounts shall receive such reports he shall credit the proper officer with the taxes named therein for which coupons were tendered. 12. The attorneys for the commonwealth and the attorney-general, when it is his duty under this act to represent the commonwealth in any case in the circuit court of the city of Richmond, upon such report being made to them, or whenever they are otherwise informed of any such tender having been made, shall forthwith institute and prosecute such proceedings as are herein before required. 13. In any case instituted under the provisions of this act in which there is a judgment for the commonwealth a fee of ten dollars shall be allowed the attorney for the commonwealth or the attorney-general, as the case may be; which fee, and the fees of the clerk and other officers for services rendered in the case, as well as such other costs as are allowed by law in other cases in which the commonwealth is a party, shall be taxed in the costs against the defendant. The commonwealth shall not be liable for any fees or costs in any proceedings under this act. 14. If any officer fails to perform any duty required of him by this act he shall be fined not less than one hundred dollars nor more than five hundred dollars. Sec. 684 b. Collection by motion of money for debts, dues, and demands, including fines and recognizances, due or to become due to the commonwealth, in payment of which coupons shall have been or may hereafter be tendered and not accepted as payment and not otherwise paid.—1. All money for debt, dues, and demands, including fines and recognizances, now due or which may hereafter become due to the commonwealth, in payment of which any instrument purporting to be a coupon detached from a bond of this state shall have been or may hereafter be tendered and not accepted as payment and not otherwise paid, may be recovered by motion in the name of the commonwealth on ten days' notice. 2. The motion shall be in the circuit court having jurisdiction over the county or corporation in which the defendant, or if there be two or more defendants any one of them, resides or in which he may be found, or if he do not reside in this state, in [the county or corporation in] which he has any debts owing to him or any estate. The said court shall have jurisdiction without regard to the amount of the claim and though the amount be less than twenty dollars, and the attorney for the commonwealth of such county or corporation shall institute and prosecute the said motion. 3. The notice may be served in any county or corporation in the state in the mode prescribed by section three thousand two hundred and seven of the code of Virginia, or it may be served in like manner on any agent of the defendant in the county or corporation in which the proceeding is, and the word "agent" as here used shall include any person who shall have made the tender as aforesaid on behalf of the defendant, or if there be no known agent of the defendant in the said county or corporation it may be served by publishing the same one time in some newspaper printed in the said county or corporation, or if there be no newspaper printed therein then in some newspaper printed nearest thereto in some other county or corporation in the state. 4. The motion shall be heard or tried by the court or jury as motions in other civil cases. If the defendant relies on a tender of coupons as payment of the commonwealth's claim he shall plead the tender specially and in writing and file with the plea the coupons averred therein to have been tendered, and the clerk of the court shall carefully preserve them. Upon the hearing or trial of the issue joined on such plea the burden of proving the tender and genuineness of the coupons shall be on the defendant. If the tender and genuineness of the coupons be established judgment shall be for the defendant on the plea of tender. In such case the clerk shall write across the face of the coupons the word "proved" and thereunder his name in his official character, and transmit them, together with the certificate of the court that they have been proved, to the auditor of public accounts, who shall deliver them to the second auditor, receiving therefor his check, which check he shall pay into the treasury to the credit of the proper account. 5. If the defendant fail in his defence and the claim is found to be due the state, any coupons filed by him with a plea of tender (not spurious) shall be returned to him, and there shall be judgment for the commonwealth for the aggregate amount of the claim and interest thereon from the time it became due till the date of the judgment, with interest on the said aggregate amount from the date of judgment until payment and for costs; but the recovery of such costs shall be to the use of and as by the officers and others rendering the services for which the costs are taxed, and the same shall be payable to them alone and the judgment shall so declare. 6. No antecedent lien of the commonwealth for any claim for which a judgment is rendered as aforesaid shall be deemed to be merged in such judgment or otherwise impaired by the recovery of the same, but such lien shall continue in force notwithstanding the judgment. 7. Every such judgment shall be docketed as provided by law in other cases, and the clerk of the court shall issue two separate executions thereon, each in the name of the commonwealth, one of which shall be for the costs alone and shall be endorsed by the clerk that it is for the exclusive use and benefit of the officers and others for fees and allowances due them in the case and taxed in the costs, and the name of and the amount due to each and on what account shall also be endorsed; the other of which shall be for the amount of the judgment less the costs aforesaid, and shall be for the exclusive use and benefit of the commonwealth and shall be so endorsed by the clerk. The executions may be directed to the sheriff of any county or sergeant of any city, who shall account to the auditor of public accounts for the money collected on the executions for the benefit of the commonwealth and to the officers and others for money collected on executions endorsed as aforesaid for their benefit. 8. If coupons be tendered the officer in satisfaction of any such execution in behalf of the commonwealth he shall note the fact of such tender upon the execution and return it to the clerk's office, and thereupon the auditor of public accounts may direct a motion to be made upon the said judg ment for the recovery of the amount thereof less the costs therein adjudged. Such motion shall be made and prosecuted in the circuit court in which 1889-90, p. 6. the original judgment was rendered, and similar motions may be made from time to time whenever coupons are tendered in satisfaction of any judgment or of any execution thereon issued in behalf of the commonwealth obtained by the commonwealth under the provisions of this act. The proceedings in such motions, including the service of notice and issuing, endorsing, and returning executions shall be such as are herein before prescribed in case wherein the first motion is made 9. The clerk of the court in which any such judgment is rendered in behalf of the commonwealth shall, as soon as it rendered, transmit a certified abstract thereof to the auditor of public accounts, who shall record the same in a book to be kept for the purpose. 10. Immediately after the passage of this act all officers authorized by law to collect or receive money for claims due the commonwealth shall report to the commonwealth's attorneys of their respective counties and cities and also to the auditor of public accounts the names of all persons therein liable on such claims who have heretofore tendered (otherwise than for identification and ratification) coupons for such claims and which claims remain unpaid, the respective amounts of the claims, on what account and when they became payable, and a description as far as possible of the coupons tendered and when tendered; and they shall thereafter make like reports wherever and as soon as any such tender may be made. As soon as the auditor of public accounts shall receive such reports he shall credit the proper officer if such officer would otherwise be charged with the claims therein mentioned for which coupons were tendered. 11. The attorney for the commonwealth for the several counties and cities, upon such report being made to them or whenever they are otherwise informed of any such tender being made, shall forthwith institute and prosecute such proceedings as are hereinbefore prescribed. 12. In any case under the provisions of this act in which there is a judgment for the commonwealth a fee of ten dollars shall be allowed the attorney for the commonwealth, which fee and the fees of the clerk and other officers for services rendered in the case, as well as such other costs as are allowed by law in other cases in which the commonwealth is a party, shall be taxed in the costs against the defendant. The commonwealth shall not be liable for any fees or costs in any proceedings under this act. 13. If any officer fail to perform any duty required of him by this act he shall be fined not less than one hundred nor more than five hundred dollars. 14. This act shall not be construed as including in its provisions taxes due or to become due to the commonwealth nor any claim of the commonwealth as to which there shall have been a waiver of the right to discharge the same with coupons; nor shall it be construed as intended to repeal, alter, impair, or in any manner affect, in whole or in part, any of the provisions of the act of the general assembly entitled "an act to provide for the recovery by motion of taxes and certain debts due the commonwealth for the payment of which papers purporting to be genuine coupons of the commonwealth have been tendered," approved May twelfth, eighteen hundred and eighty-seven. Sec. 686 a. Concerning judgments in behalf of the commonwealth and executions thereon under the act entitled "an act to provide for the recovery by motion of taxes and certain debts due the commonwealth for the payment of which papers purporting to be genuine coupons of the commonwealth have been tendered," approved May 12, 1887.-Every judgment recovered by the commonwealth under the act of the general assembly entitled “an act to provide for the recovery |