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RALEIGH COUNTY CRIMINAL COURT:

acts amended, 1907, chapter 29, section 9.
salary of judge fixed; section 9.

Page.

571

RANDOLPH COUNTY COURT:

county court reformed, altered and modified; section 1.

502, 503

in 1916, one commissioner elected in each district; section 2.
provisions of chapter 39 of code, applicable; section 3..
first meeting of county court; section 4....

503

504

504

question of adoption of system proposed to be at election of 1916;
section

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counties, etc., having outstanding orders, etc., previous to July 1,
1915, may lay additional levy; section 8..

unlawful to expend money or incur obligations not expressly author-
ized by law; section 9.....

inconsistent acts repealed; section 9.

RECEIPTS AND PAYMENTS OF STATE FUNDS :

479

480

482

483

....

moneys received by state officers, etc., to be paid into state treas-
ury; when, section 1

316

appropriations authorized for state officers, etc.; section 1.

316

no money on account of one institution, etc., to be used for an-
other; section 1

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when land is subdivided into lots, owner to record plat; section 1.
forfeiture for failure, and how recovered; section 1..

327

328

REDISTRICTING FOR MEMBERS OF CONGRESS:

members to which state is entitled, apportioned; section 1.

270

REGISTRATION OF VOTERS :

code amended, chapter 3.

county courts to appoint registrars, one from each of the dominant

parties; how and when; section 98-a-I.

261

eligibility of registrars; section 98-a-I.

262

one registrar may perform duties of the other; section 98-a-I..
oath to be taken; section 98-a-I..

262

263

county clerk to notify registrars and provide books and blanks;
section 98-a-III

263

registrars to meet; when to proceed to register; section 98-a-III.
proceeding in case one registrar fails to perform duty; section

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other instructions for registrars and clerks; section 98-a-III.
persons registered qualified to vote on election day; section 98-a-III
registrars have authority to administer oaths and require answers to
questions; section 98-a-IV

264

264

265

registrars to sit together two days; when; section 98-a-VI.
notice given by posting; section 98-a-VI..

266

266

duty of registrars as to lists; section 98-a-VI.

266

REGISTRATION OF VOTERS-Continued.

Page.

county court to convene, and when, for hearing as to registration

of voters; section 98-a-VII..

267

special elections; section 98-a-VII.

267

no voter to be stricken from list until after five days' notice;
section 98-a-VII. ...

268

appeals from county court; section 98-a-VII.

268

clerk not to register any name except by order of the court; sec-
tion 98-a-VII

268

....

no person allowed to vote unless registered; section 98-a-XI.
duties of commissioners of election; section 98-a-XI.
exceptions as to persons not registered; section 98-a-XI.
penalty for violations; section 98-a-XI.
inconsistent acts repealed

REGULATING PRACTICE OF VETERINARIANS:

unlawful to practice veterinary surgery, etc.; exceptions; section
1

268

269

269

269

269

287, 288

persons resident of state who practiced for two years prior to the
passage of this act, permitted to register; section 2.
provision as to graduates of another state; section 3...

288

289

after act takes effect persons allowed to register after taking satis-
factory examination; section 4

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application for registration and how made; section 8.

290

fee for certificate to practice; section 9..

291

violations a misdemeanor; penalty; section 10.

291

registered veterinarian who complies with either sections 2, 3 or

4, furnished certificate; section 11....

291

practicing veterinarian defined; section 12

291

board of examiners to keep record of practitioners; section 13.

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duty of prosecuting attorney in case of offenses; section 16.
inconsistent acts repealed; section 17.

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authorizing the state board of health to issue to S. J. Ross
a certificate to practice medicine and surgery.

598

H. J. R. No. 1 (extraordinary session),

authorizing the auditor to draw his warrants, etc.....

622

H. C. R. No. 1,

raising a joint committee to attend the funeral of Hon. H. N.
Ogden

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RESOLUTIONS-Continued.

H. C. R. No. 2 (second extraordinary session),

raising a joint committee to wait upon the governor..

S. J. R. No. 4,

S. J. R. No. 5,

Page.

669

assenting to provisions of 'Smith-Lever' act of congress.....

598

amending section 1, article 4 of constitution, granting women
right of suffrage.

599

S. J. R. No. 6,

authorizing secretary of state to furnish law library West
Virginia university, supreme court reports.....

599

S. J. R. No. 7,

adopting joint rules for the government of the two houses..

600

S. J. R. No. 8,

proposing an amendment to the constitution in relation to
county courts..

601

S. C. R. No. 1,

raising a joint committee to wait on the governor...

602

S. C. K. No. 2,

raising a joint committee to confer with the governor on the
Virginia debt.

603

S. C. R. No. 3,

authorizing the clerks of the two houses to have printed
advance copies of S. B. No. 79.....

603

S. C. R. No. 4,

authorizing the clerks of the two houses to have printed
advance copies of S. B. No. 131.

603

S. C. R. No. 5,

providing for the printing and distribution of advance copies
of the acts...

604

S. C. R. No. 1 (second extraordinary session),

raising a joint committee to wait upon the governor.

668

S. C. R. No. 2 (second extraordinary session),

providing for the printing and distribution of advance copies
of acts of second extraordinary session.

669

H. J. R. No. 1 (second extraordinary session),

authorizing transfer of certain books from state library at
Charles Town, in Jefferson county, to the library of the college
of law of West Virginia university, at Morgantown...

670

RESOURCES:

(see "Advertising Resources")

501

REVENUE:

Code amended, chapter 54, sections 24-a-I, 24-a-III, repealing sec-
tion 24-a-VI; etc....

640

Auditor to be attorney in fact for foreign and non-resident domestic

corporations; section 1......

642

has authority to accept service on behalf of; section 1..
act of corporation appointing auditor not necessary; section 1.
address of corporations to be filed with auditor; section 1.....
when served with process, auditor to make copy and transmit pro-
cess to corporation; section 1

642

642

642

642

no process served or accepted less than ten days before the return;
section 1......

642

amending section 62, chapter 32, code, as amended by chapter 66,
acts 1913; section 2..

642

fourteen cent levy, 1915; after 1915, ten cent levy; section 2.
board of public works has power to reduce; also to refrain from
laying levy; section 2.

642

642

REVENUE-Continued.

board has power to apportion levy between state fund and school
fund; section 2.

Page.

643

act of board in fixing levy to be certified to clerk county court,
assessor and sheriff, when; section 2..

643

duty of said officers; section 2.

643

certain sections of chapter 32 of code repealed; section 126 en-
acted; section 3.....

fixing license tax of resident and non-resident corporation, based
on capital stock; section 3..

643

643, 644

section 130, chapter 32, code 1913, amended and re-enacted; sec-
tion 4

644

foreign corporations doing business in this state to make annual
report to auditor; section 4...

when to be made and what report shall contain; section 4....
report to be verified by affidavit of officer of corporation; section 4
duty of auditor to fix license tax; how fixed; section 4.
duty to notify corporation of amount so assessed; section 4.
duty of corporation within thirty days to pay same into state
treasury; section 4....

penalty for failure; section 4.

every corporation, etc., to pay annual special excise tax; section 5
amount and how assessed; section 5.....

644

644, 645

645

645

645

645

645

645

645

not to apply to certain organizations, companies, etc.; section 5..
all companies, etc., liable under section 5, to make return in writing
to state tax commissioner, when; section 6..

645, 646

646

how tax may be computed: section 6...

notice of day designated closing of fiscal year to be given to state
tax commissioner, when; section 6..

what return shall set forth section 6...
how net income shall be ascertained; section

tax to be computed upon net income for year ending December 31,
1915; section 7...

646

646

647

648, 649

649

corporations, etc., named in chapter 4, to be liable to tax imposed
under this chapter; section 7....

649

certain exceptions as to insurance companies; section 7.
state tax commissioner to furnish forms for making returns; sec-
tion 8.

649, 650

650

corporations may use duplicate of return made to collector of
internal revenue; section 8....

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exceptions as to insurance companies, which shall furnish supple-
mental statement as to gross income, etc.; section 8...
other companies to furnish supplemental statement, showing as-
sessed valuation of property, etc.; section 8..

650

650

such copy to be verified; section 8... . . .

650

return accepted as conclusive by state tax commissioner, except;
section 8.

651

state tax commissioner to ascertain and assess tax upon company
making return; section 9....

651

notice to be mailed to company; section 9..

651

such ascertainment final unless appealed from in thirty days; sec-
tion 9....

651

duty of state tax commissioner if company fails to make return;
section 9.

651

shall then proceed to assess tax upon company and notify it of
amount; section 9....

651

act shall be final; section 9.

651

company aggrieved by assessment may appeal to board of public
works within thirty days; section 10..

651

REVENUE-Continued.

what petition shall set forth and how board shall proceed; sec-
tion 10

board may make such order as may appear just; section 10.....
no injunction awarded to restrain collection of taxes under this
act, except under certain conditions; section 11.....
taxes to be paid into state treasury within sixty days after notice,
or thirty days after appeal; section 12.

taxes a debt due to the state and may be collected by judicial
proceedings; section 12..

ten per cent added thereto if not paid when due; section 12.
special excise tax an additional tax to all others; section 13.
when paid, company is authorized to engage in business under its
charter; section 13.

Page.

651

652

632

632

652
652

632

632

state tax commissioner to issue to company certificate of pay-
ment section 13.

653

person making false or fraudulent return, guilty of misdemeanor:
section 14....

653

penalty; section 14.

653

unlawful for officer, agent, etc., to divulge information set forth

in income return; section 15..

653

unlawful to print or publish any return; section 15.
violation, a misdemeanor; penalty; section 15.....

653

653

state tax commissioner custodian of returns; section 15.

653

supreme court of appeals may prescribe manner in which returns
may be made public or used in court; section 15..

653

exceptions in certain cases; section 15....

654

manner in which state tax commissioner shall determine proper
items of income under this act; section 16.....
chapter 32 code amended by adding certain sections, numbered from
147 to 158, inclusive; section 17.
inconsistent acts repealed; section 18.

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city of Charleston authorized to vacate as a graveyard and use
as a park section 1

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all fees, etc., collected by clerk county court, sheriff, clerk circuit,
criminal or intermediate court and prosecuting attorney to be
received and held as public moneys; section 1..

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poor persons exempted from payment of fees under certain condi-
tions; section 6

458

deposit required in certain cases; section 7

459

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