As Amended 1897-8, p. 132. As Amended 1889-90, p. 97. 93 Va. 332. 1895-6, p. 402. As Amended 1897-8, p. 519. ber of acres in the magisterial districts comprising said commissioner's district; the value of the buildings thereon; the value of land, including buildings; the state tax for the support of government and the tax for support of schools and the aggregate of such taxes; the levies for county school purposes, the levies for district school purposes, and the total for these levies, and the levies for county purposes. Sec. 466. What the table of town lots to contain.-In the table of town lots he shall enter separately each lot, and shall set forth in as many separate columns as may be necessary the name of the person, his residence and estate as in the table of tracts of land. 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 description, 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 in the table of tracts of land: provided, however, that the commissioner of the revenue of Pulaski county, when assessing or listing for taxation the town lots in the town of Pulaski, in said county, shall, in addition, set forth in other columns the number of each lot in the town and the number of the section or block in which it is located. Sec. 472. Where surface is owned by one person and minerals, &c., by another, or all by same person, how assessed.-If the surface of land is held by one person and the standing timber trees, minerals, mineral water, or oil under the surface be held in fee simple by another, the commissioner shall determine the relative value of each and shall assess the several owners with the value of their respective interests. If the surface and standing timber trees, minerals, mineral waters, or oil be owned by the same person the commissioner shall ascertain the value of the land, inclusive of the standing timber trees, minerals, mineral waters, or oil, and assess the same at such ascertained value. The commissioner shall make the assessment under the provision of chapter twenty-three. Sec. 476. [92 Va. 367.] Sec. 491. [91 Va. 762.] Sec. 491 a. To constitute capitation tax a lien upon real estate owned by the person at the time such capitation tax is assessed.Every capitation tax for state, county, and corporation purposes shall be a lien upon the real estate owned by the person against whom such tax is assessed from the time of such assessment; and if such tax be not paid such real estate may be subjected to sale for the payment thereof and all costs and expenses at the same time and in the same manner that such real estate would be subjected to sale for the payment of taxes assessed thereon. Sec. 492. By whom property is to be listed; to whom taxed.—If property be owned by a minor it shall be listed by and taxed to his guardian or trustee, if any he has; if he has no guardian or trustee it shall be listed by and taxed to his father, if any he has; if he has no father then it shall be listed by and taxed to his mother, if any he has; and if he has neither guardian or trustee, father nor mother it shall be listed by and taxed to the person in possession. If the property is the separate property of a person over twenty-one years of age or a married woman it shall be listed by and taxed to the trustee, if any they have, and if they have no trustee it shall be listed by and taxed to themselves In either case it shall be listed and taxed in the county or corporation where they reside; but if they be non-residents of Virginia the said property shall be listed and taxed in the county or corporation wherein such trustee resides. If the property be the estate of a deceased person it shall be listed by the personal representative or person in possession and taxed to the estate of such deceased person. If the property be owned by an idiot or lunatic it shall be listed by and taxed to his committee, if any; if none has been appointed then such property shall be listed by and taxed to the person in possession. If the property is held in trust for the benefit of another it shall be listed by and taxed to the trustee in the county of his residence (except as herein before provided): provided, that all farming implements, live stock, and other personal property on a farm shall be listed and taxed in the county where such farm is located and not elsewhere. If the property belong to a company or firm it shall be listed by and taxed to the company or firm. If the property belong to a corporation, which property is not otherwise taxed, it shall be listed to the corporation by the principal accounting officer and at the principal place of business of such corporation; but if not so listed it shall be listed and taxed in the place where the property is. If the property consists of money, bonds, or other evidence of debt under the control or in the possession of a receiver or a commissioner, it shall be listed by and taxed to such receiver or commissioner, and the clerk of each court shall furnish the commissioner of the revenue with all bonds and funds held by the commissioners or receivers under the authority of the court. If the property consist of money or other thing deposited to the credit of any suit and not in the hands of a receiver it shall be listed by and taxed to the clerk of the court in which the suit is, and such clerk shall upon the order of his court made in term or vacation withdraw from such deposit the amount of such tax. If the property consists of money, bonds, stock, or other evidences of public or private debts in any county or city other than that of his residence or state other than Virginia it shall be listed by and taxed to the owner thereof. If the property be listed by and taxed to any person other than the owner it shall not be delivered to the owner until the taxes thereon are paid or indemnity given to the person in possession for the payment thereof; and it shall be the duty of the respective examiners of records of the said judicial circuits, when the respective fiduciaries are appointed or qualified, to report to the respective commissioners of the revenue of the counties or corporation in which said property is liable for taxation all property held by said fiduciaries to be taxed as provided for by law. Sec. 492 a. Directing to whom notes, bonds, and other evidences of 1897-8, p. 759. debt shall be taxed.-All notes, bonds, or other evidences of debt held subject to the order of any court or receiver or commissioner of said court, whether executed for the purchase price of real or personal property, shall be taxed to the clerk of said court or to receiver or commissioner, as the same may be so held or be payable, and shall be exempted from taxation in the name of parties beneficially interested therein. Sec. 492 b. To provide for the collection of taxes and levies, funds, 1897-8, p 824. securities, moneys, and other property under the control of the fiduciaries and the several courts of the commonwealth.-No decree or order shall be entered by any court of the commonwealth directing the payment, distribution, or other distribution of any funds, securities, moneys, or other property under its control or under the control or in the hands of any receiver, commissioner, or other officer of the court, or any fiduciary until all taxes and levies upon such funds, securities, moneys, or 1895-6, p 700. As Amended 1897-8, p. 34. 91 Va. 762. other property are paid unless the payment thereof be provided for in such decree or order; and no commissioner, fiduciary, receiver, trustee, or bank, or other person or corporation shall pay out any funds in hand under the order of any court unless a receipt for the taxes is produced showing said taxes have been paid. Sec. 492 c. To authorize and empower the auditor of public accounts to collect taxes heretofore assessed upon bank stock held by resident and non-resident stockholders.-1. The holders of bank stock or the stock of any banking association doing business in this state, resident and nonresident, shall be assessed with the tax imposed thereon by law in the city, town, or district wherein the bank or banking association is located, and said tax shall be the first lien upon said stock, no matter in whose hands found, and have priority over any and all liens by deed of trust, mortgage, bill of sale, or other assignment made by the owner, and take priority over all liens by execution, garnishment, or attachment process. 2. It shall be the duty of the auditor of public accounts, as soon as practicable after the passage of this act, to furnish the cashier of the banks or banking associations doing business in this state with a list of its stockholders heretofore assessed with taxes upon their bank stock who have not paid said tax, which list shall give the name of the stockholder, amount of tax, when assessed, and the sum total due to the commonwealth by each stockholder. The bank or banking association thus notified, should said bank or banking association so desire and elect, may pay to the auditor the tax assessed upon the stock held by its stockholders: provided, payment shall be made on or before the first day of July, eighteen hundred and ninety-six. 3. But should the privilege conferred by the preceding section be declined or not availed of by the bank or banking association aforesaid then it shall be the duty of the auditor without delay to notify the attorney-general and give him a copy of the lists furnished the cashier of the bank or banking association aforesaid, and the attorney-general, by motion, shall proceed to collect said taxes from the individual stockholder. This motion shall be cognizable by and made in the circuit court of Richmond city after ten days' notice to the stockholder, and may be served upon nonresident defendants in the mode provided by section thirty-two hundred and eight of the code of Virginia. Sec. 493. [Repealed. Acts 1897-'8, chapter 642, page 682.] Sec. 494. Commissioners to apply to tax-payers to answer interrogatories; oath thereto.-The commissioner or his duly qualified deputies shall on personal application to each person, firm, and corporation residing, doing business, or having an office in his district, obtain answers to interrogatories addressed to such person, firm, or corporation not otherwise taxed on its property in order to ascertain from them all personal estate, money, contracts, and credits which are owned by such person, firm, or corporation and are subject to assessment for taxation under this chapter. The person about to render to the commissioner or his deputies the information necessary in order to answer such interrogatories shall take and subscribe an oath to the following effect, namely: I do solemnly swear that the answers which I am about to give to the commissioner and which are to be embodied in the following paper shall be true to the best of my knowledge and belief, and that I do not own any property not mentioned in the following answers. So help me God. And it shall be the duty of such person, firm, or corporation to give a true and perfect answer to each and every interrogatory addressed to him by the commissioner or his deputies. And if necessary in order to obtain such answers the commissioner shall apply in person at least three times to such person, firm, or corporation, and if such answers are not obtained it shall thereafter be the duty of the tax-payer to seek the commissioner, and upon failure to render such answers for a period of thirty days the commissioner or his deputies may, upon the best information obtainable by him, ascertain the facts necessary to enter answers to such interrogatories, which he is hereby required to enter. In case of a firm the oath shall be taken and interrogatories answered by some one or more members of the firm, and in case of a corporation the oath shall be taken and interrogatories answered by some officer or agent of the corporation. The auditor of public accounts shall prepare and furnish to the commissioners the blank interrogatories with the required oath printed in advance of such interrogatories, which oath shall be taken before the commissioner, his deputies, or some other person authorized to administer oaths, and it shall be signed by the tax-payer, and where a person answers the interrogatories for another he shall make and sign the oath as if he were acting for himself. The interrogatories so taken shall be delivered to the commissioner or his deputies and by him filed with the clerk of the county or corporation court, which said oath shall be certified by the commissioner or other officer before whom said oath is taken. Sec. 496. Commissioner to assess valuation of property; if tax- As Amended 1897-8, p. 34. payer dissatisfied, matter to be arbitrated.-The commissioner or any one of his duly qualified deputies shall upon his own view or upon such information as he may obtain or possess, assess a fair cash valuation on all property which appears to be owned by the tax-payer from the answers to the interrogatories as required by the two preceding sections; and where it is practicable the commissioner or his deputy shall read over the answers and interrogatories, with the valuation he may assess, to the person from whom such answers are obtained or on whose information it is made out, and it shall be corrected if necessary. If any person consider himself aggrieved by the valuation of the commissioner or any of his duly qualified deputies, such person and the commissioner shall each choose one discreet voter to whom shall be referred the matter in controversy, and their decision or that of an umpire chosen by them shall be final. 91 Va. 762. Sec. 497. Penalty of tax-payer for refusing to answer interrogato- As Amended ries and swear thereto.-If any person subject to taxation on personal 1897-8, p. 34. property and who is required to furnish answers to interrogatories fail or refuse upon application to make such answers and to take an oath to the truth and fairness thereof, he shall forfeit not less than thirty nor more than one thousand dollars for each failure. Sec. 498. Tax-payer fined if he refuses to exhibit property; commis- As Amended sioner fined if he take answers not sworn to.-If any person refuse to 1897-8, p 34. exhibit to the commissioner or to his duly qualified deputies any property mentioned in the answers to the interrogatories or required by this chapter to be taxed 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. No commissioner or any one of his deputies shall receive any answers as a sufficient return of personal property unless the same be sworn to according to law under a penalty of five hundred dollars and removal from office. Sec. 499. [3 Va. L. R. 200.] Sec. 504. Personal property book; how made out and what to con- As Amended tain.-From the list of persons and personal property ascertained as 1889-90, p. 74. he Previous aforesaid the commissioner shall make two books, in one of which shall place all white persons charged with capitation tax and tax Amendment 1889-90, p. 20. on As Amended 1897-8, p. 231. Previous Amendments 1895-6, p. 393, 525, 731. As Amended 1895-6, p. 742. personal property, and in the other all colored persons so charged. They shall be in the form prescribed by the auditor of public accounts and so arranged that the commissioner may set forth in as many separate columns as may be necessary to show the persons chargeable with taxes, alphabetically arranged with reference to the first letters of each name, and opposite thereto the residence of each tax-payer, the several subjects of taxation, and the value of each; and in a separate column opposite to the name of the persons chargeable with taxes as aforesaid shall show the aggregate amount of taxes on all the subjects with which he has been listed. The taxable subjects shall be classified by schedule or otherwise as the general assembly may from time to time prescribe in the acts imposing taxes for public purposes. Sec. 525. How made out and collected.-The commissioners may make out tickets for their fees and place them in the hands of a sheriff or constable 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 wrongfully: provided, however, that in the counties of Henrico, Chesterfield, Bedford, Elizabeth City, Hanover, Pulaski, Giles, Brunswick, Montgomery, Rockbridge, Madison, and Orange, and in the cities of Richmond, Manchester, Norfolk, Alexandria, Newport News, and Buena Vista the transfer fee allowed by law to the commissioner of the revenue for said counties and cities shall be collected by the clerk of the court of record of the said counties and cities at the time of recording the deed and provided, further, that in no case shall but one fee be charged; and in order to avoid any misconception of this act the fee shall be collected from the first vendee, and no additional fees for the transfer of any property on which said fee has been paid shall be collected during the fiscal year terminating on the thirty-first day of December of each year. The clerk, at the time of placing the list of transfers in the hands of the commissioner, shall account to him for the fees so collected, deducting therefrom a commission of five per centum for his services, except that the clerk of the corporation court of the city of Alexandria may deduct therefrom a commission of twenty-five per centum for his services. Licenses.* Sec. 534. [89 Va. 337; 90 Va. 843.] Sec. 535. [82 Va. 789.] Sec. 536. [Repealed. Acts 1893-'94, page 381.] Sec. 538. [Repealed. Acts 1893-'94, page 381.] Sec. 556. When commissioners to return lists of licenses to auditor and clerks; what list to contain; auditor to furnish forms.-Every six months, to-wit: the first day of July and the thirty-first day of December of each year, the commissioner shall return, on oath, to the auditor of public accounts and to the clerk of the court of the county or corporation, *For further provisions as to licenses see acts 1889-90, page 197, and acts amendatory thereto, all of which are compiled and published by the auditor of public accounts of Virginia immediately after the adjournment of each session of the legislature. |