other pro

in like manner as to any other person. For failing to per- book as form any duty required by this section, he shall forfeit one perty. hundred dollars.

commis

sioner of a former year, sioner shall books for

commis

If there was no commissioner for a former year, or from Where no any other cause no land or personal property book is made out 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 well as books for the current year.

make out

such year.

Three

copies of

property

The commissioner, after completing his land book and book of personal property, shall make three fair copies; at land and the foot of each he shall make and subscribe on oath that book to be he has faithfully performed his duty as a commissioner. A certificate of the taking of the oath shall be appended by the justice for the county or corporation before whom the oath was taken.

The original of each book shall be retained by the commissioner while in office, and then be delivered to his successor. If he fail herein, or to make the copies, he shall forfeit fifty dollars.

The three copies of each book sworn to as aforesaid, together with such lists as the commissioner may 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.

made out.

sioner to

amination.

corrected. When clerk and com

missioner

differ, to be

The commissioner shall attend at the clerk's office and Commisassist at the examination, so far as may be desired by the assist in exclerk; and the clerk shall point out to the commissioner such errors (if any) as, in his opinion, may exist in the Errors to be books. Every such error shall be corrected when the commissioner and clerk concur as to the propriety of such correction. When they differ, the matter in difference shall be submitted to the attorney for the commonwealth in the submitted county or corporation in which the commissioner was elected; and they shall conform to his decision. If he fail to decide the matter before the next term, it shall then be submitted to and decided by the court of such county or corporation; and the books shall be made to conform to such decision.

to attorney

for commonwealth. decide, to

If he fail to

be submit

ted to court.

of clerk.

The certificate of the clerk of his examinations of each Certificate copy of the land book, and that he finds said book correct, shall be annexed to each copy.

tificate to be

When all the columns of the property books have been Clerk's ceradded up, the clerk shall make such certificate as the result laid before of his examination will justify. He shall state whether court and the book appears to him correct or incorrect or carelessly

recorded.

One copy of and and property book to be

made out. This certificate shall be laid before the court at the succeeding term, and recorded among the proceedings. One copy of the land book and one of the book of personal property shall be preserved by the clerk among his reserved by records, free for the inspection of any person, 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 property preserved by the clerk, shall also serve for laying the county levy.

clerk.

One copy to sheriff.

Copy sent auditor;

guide for settlement

One copy of each book shall be delivered by commissioner to the sheriff or other officer, authorized to collect the taxes therein assessed, which shall be his guide in collecting the same.

The other copy of each shall be transmitted to the audi tor of public accounts by the commissioner with his certifiwith sheria. cate stating that he has delivered a duplicate 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 proceeding for judgment against such sheriff or officer on account of the taxes with which he is chargeable.

Evidence against sheriff.

No alteration to be

books are

certified by clerk.

Any person aggrieved by assessment may apply to County court for

After the clerk shall have certified the land book or the made after book of personal property, no alteration shall be made in either by the commissioner affecting the taxes of that year. But any person aggrieved by any entry in either book or with any assessment of a license tax, may within one year after the date of the clerk's certificate, where the entry is in either book, and within one year from the assessment of said license tax, apply for relief to the court in which relief; com- the commissioner gave bond and qualified (court of the shall defend county or corporation wherein he was elected). The attorapplication. ney for the commonwealth 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.

monwealth

Court may

exonerate

from pay

ment of taxes.

Court's order shall restrain

collection of

If the court be satisfied that the applicant is erroneously charged on such book, or so assessed with any taxes on licenses, it shall certify the facts upon which it grants relief, and shall order that he be exonerated from the payment of so much as is erroneously charged if not already paid; and if paid, that it be refunded to him.

Such order delivered to the sheriff, or other officer, shall restrain him from collecting so much as is thus erroneously sheriff from charged; or, if the same has already been collected, shall taxes erron- compel him to refund the money, if such officer has not charged, if already paid it into the treasury; and either way, it shall be a sufficient voucher to entitle the officer to a credit for

eously

paid to be refunded,

so much in his settlement with the auditor of public and to be a

accounts.

voucher.

charged;

in case of.

auditor.

If what was so erroneously charged, has been paid into Taxes errothe treasury, the order of court shall entitle the claimant neously to a warrant on the treasury for the amount thereof, pro- proceedings vided application for the same to be made to the auditor of public accounts within two years after the date of the clerk's certificate, or such assessment of the license tax. If, from the statement of facts, or other evidence, the Appeal of auditor of public accounts shall be of opinion that the order of the court granting the redress is erroneous, 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 as a matter of right, and shall be prosecuted by the attorney for the commonwealth for such court. The circuit court, upon the facts stated, and upon such other evidence as either party may offer, shall affirm or reverse the order of exoneration, and shall make such order thereupon for the collection of the taxes, or otherwise, as such court may consider proper. The appeal or supersedeas shall be tried in a summary way without pleadings in writing. No costs shall be awarded by the court, 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.

sioners list

laws.

The commissioner shall furnish the attorney of the com- Commis monwealth of the county, city or town, a list of every violation of violation of the revenue law committed by persons other avenue than himself, showing the nature and character of such violation. Each attorney shall deliver such list to the foreman of the grand jury, who shall treat it as having been delivered specially in charge to the grand jury.

attorneys

The said foreman, after the grand jury is discharged, shall return such list to the clerk of the court to be preserved and filed by him in his office. It shall also be the Courts and duty of the circuit courts and the attorneys for the com- to charge monwealth in the county and corporation courts specially furies to charge the grand juries to inquire into all violations of as to viola the revenue laws by the commissioners.

grand

tion.

of taxes,

The taxes assessed in any county shall be collected by Collectors 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 respective cities.

Collections when to commence.

Any goods and chattels liable to distress.

Sheriff tc make out three classes of uncollected taxes.

Lists to be examined by court.

If satisfied,

copies to be sent to auditor.

How taxes returned delinquent,

may be paid.

When delinquent

lists shall not be

allowed.

Each sheriff or collector shall commence his collection yearly on the 1st day of July, or as soon thereafter as he may receive a copy of the commissioners' books, and may after such time make distress therefor.

Any goods and chattels in the county or corporation belonging to the person or estate assessed with taxes, may be distrained therefor, by the sheriff or collector.

The sheriff or other collector after ascertaining which of the taxes assessed in his county or corporation cannot be collected, shall, as soon as practicable in each year after 1st October make out a list of three classes, viz.: First, a list of property on the commissioner's land book improperly placed thereon, or not ascertainable; secondly, 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. An oath of the sheriff or collector to the correctness of the list mentioned secondly, viz.: of real estate delinquent for the non-payment of taxes thereon, shall be subscribed at the foot of the list, as also an oath of same to the correctness of the lists mentioned first and thirdly.

Each of said lists shall be presented to the court of the county or corporation, and examined by the court.

The court being satisfied of the correctness of said lists, or having corrected them, if erroneous, shall direct the clerk to certify copies thereof to the auditor of public accounts, and a copy of that first mentioned to the commissioner of the revenue, who shall correct his books accordingly. The original lists shall be preserved by the clerk in his office. After the said copies are so directed to be certified, the sheriff or collector shall not receive any of the taxes mentioned in said list, but they may be paid into the treasury, or the personal property tax may be paid to the clerk of the county or corporation, who shall be accountable therefor in like manner and at the same time as for taxes on law process.

The above lists shall not be allowed unless they have first been submitted to the commissioners of the revenue for the district to which they relate, or in case of his death, to some other commissioner, and are accompanied by the Certificate. opinion of such commissioner touching the propriety of such lists, and each case therein contained verified by his oath. The second and third lists heretofore returned, and when the third list mentioned in said section shall be hereafter allowed, a copy thereof shall be placed by the auditor of public accounts in the hands of any sheriff or collector of any county or corporation for collection, to be returned

Land and property lists.

within one year thereafter, and accounted for as other assessed taxes; or if the auditor see fit, he may place such copy in the hands 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.

WASHINGTON TERRITORY.

Territorial Librarian, ex officio, Territorial Auditor.

County Auditor.

Assessor of each County.

County Commissioners.

Sheriff, ex officio, Collector.

Tax officers.

duties.

The assessor of each county between March and May, Assessor's shall ascertain the names of all persons in each county liable to taxation, and also all taxable property therein, and shall prepare an assessment roll in which shall be set down, the names of all taxable persons in the county; a concise description of all real estate taxable to each, and full cash value; the value of the personal property taxable to each; the description of city or town lots taxable to each, and their value and the total value.

Any person assessed as trustee, guardian, &c., the repre- Persons sentative designation shall be added, and such assessment assessed in shall be entered in a separate column from his individual tative

assessment.

a represen.

character.

Any assessor may require any taxable person in his List. county to furnish a list of his taxable real estate, city and town lots, and a list of his taxable personal property, and may require such person to make oath to the truth of the list; and if any person refuse such list, or to swear to same, when required by the assessor, the latter shall ascertain the In what taxable property of any such person from information, and sor to enter such refusal of list or oath on his roll.

case asses

ascertain property.

Assess ment

and county

Each assessor shall receive from the county auditor, before the first Monday in March, a blank assessment roll, and roll. shall prepare a full and complete assessment roll, and shall advertise in some newspaper in his county, or if none, then in one in the territory, or by posting up notices setting forth that, on the last Monday in May, the assessor will Assessor attend at the office of the county auditor of his county, and, with the assistance of said auditor, will publicly examine the assessment rolls, and correct all errors in valuations, descriptions or qualities of lands, lots or other property; and it shall be the duty of persons interested to appear at the time and place appointed; and if the property has been assessed twice, or beyond its actual value, or in

auditor to court of appeals and

act as a

corrections.