AN ACT PRESCRIBING THE COMPENSATION TO COMMISSIONERS OF THE Approved April 2, 1877. of commission nue for certain services 1. Be it enacted by the general assembly, That every commis- Compensation sioner of the revenue shall be entitled to receive, in consideration ers of the reve of his services under the act entitled an act imposing a tax, and prescribing the mode of collecting the same, on the privilege of selling wine, ardent spirits, or malt liquors, within the limits of the commonwealth, for the support of the government, and to pay the interest on the public debt, approved March thirty, eighteen hundred and seventy-seven, a commission of two and one-half per centum on the amount of taxes lawfully assessed by him in cities and towns of over two thousand inhabitants, and a commission of five per centum on the amount of taxes lawfully assessed by him in the country, and in cities and towns of less than two thousand inhabitants, to be paid on or before the first day of September, upon the warrant of the auditor of public accounts on the treasout of any money therein, received under the provisions of said act. ury, 2. Every treasurer or collector shall receive the taxes assessed by Of treasurers the commissioners of the revenue under said act, and pay the same into the treasury of the commonwealth within fifteen days after having received the assessment from said commissioners of the revenue. The compensation to said treasurer, for receiving and paying said taxes into the treasury, shall be a commission of two per centum on the amount of taxes lawfully collected by him in cities and towns of over two thousand inhabitants, and a commission of five per centum on the amount of taxes lawfully collected by him in the country, and cities and towns of less than two thousand inhabitants, Commencem't to be paid on or before the first day of September, upon the warrant of the auditor of public accounts on the treasury, out of any money therein, received under the provisions of this act. 3. This act shall be in force from its passage. Judges of county and corporation courts to order exami urer's bonds be AN ACT TO PROVIDE FOR AN INSPECTION OF THE OFFICIAL BONDS OF Approved March 14, 1878. 1. Be it enacted by the general assembly of Virginia, That it shall be the duty of the judge of the county court of each county, semi-annually, and of the judge of the hustings or corporation court of each city nation of treas in this commonwealth, within sixty days from the passage of this fore a commis- act, and every six months thereafter, to enter, during a term of said court, an order requiring the treasurer of such county or city, to submit to a commissioner in chancery of the circuit court of such county or city, to be designated in such order, his official bond, with the names of his sureties thereon, to be examined and inspected by said commissioner, as to the sufficiency thereof. sioner in chancery Duty of commissioner sureties insuf ficient 2. It shall be the duty of such commissioner in chancery to report to said county, hustings, or corporation court, at the next term thereof after the entering of such order as to the sufficiency of the Proceedings if sureties on said official bond; and if he report the same to be insolvent or insufficient, the said court shall enter an order requiring said treasurer to execute a new bond, with good and sufficient security, within thirty days after the entering of such order; the said bond to be executed before the judge of such court, either in term time or vacation; and on the failure of such treasurer to execute such bond as herein required within the time herein prescribed, his said office shall be declared vacant by said court. All fees due to said commissioners shall be paid by the county or city treasurer out of the county or city funds. Fees of commissioner TO CLERKS OF COURTS. REPORTS TO AUDITOR'S OFFICE OF TAXES, FINES, &c. Clerks of courts report to the auditor of public accounts, on the fifteenth day of October in each year, the amount of such taxes assessed and received by them on or after the first day of September in one year, and before the first day of September in the next year, and shall pay into the treasury on or before the fifteenth day of December following, the amount appearing due thereby, deducting a commission of five per centum. The reports in all cases must be made out in the name of the clerk, and not in the name of a deputy. A clerk failing to make any report required, shall forfeit six hundred dollars. Taxes received by notaries public and the secretary of the commonwealth, on or after the first day of September in one year, and before the first day of September in the next year, are to be reported, and the amount appearing due is to be paid into the treasury on or before the fifteenth of December following. Such reports should always show the number of suits or other actions instituted or brought in such court, and the amount of taxes chargeable thereon, separating the common law and chancery causes, and also the number of seals used, deeds admitted to record, wills admitted to probate, letters of administration granted, as well as the amount of taxes chargeable thereon. For failure to make such report, the clerk forfeits six hundred dollars; a notary public three hundred dollars; the secretary of the commonwealth one hundred and fifty dollars; and in addition thereto, one-twelfth of the above amounts for each month's continued failure. None of said officers can receive any money from the treasury until he shall have rendered such account and made such payment as is above required. I subjoin a form for the report and authentication by affidavit, by clerks of courts and notaries, of taxes received on suits, probates of wills, seals, &c. Also forms for the reports of fines imposed by courts. The following act approved March 14, 1878, see pp. 91, 92, of this volume, and page 240, Acts 1877-78, governs the reports: AN ACT TO AMEND AND RE-ENACT SECTION FOURTEEN OF CHAPTER THIRTYSIX OF THE CODE OF EIGHTEEN HUNDRED AND SEVENTY-THREE, IN RELATION TO TAXES COLLECTED BY THE CLERKS OF COURTS, NOTARIES PUBLIC, AND THE SECRETARY OF THE COMMONWEALTH. 1. Be it enacted by the general assembly of Virginia, That section fourteen of chapter thirty-six of the Code of eighteen hundred and seventy-three, be amended and re-enacted so as to read as follows: ? 14. The clerk of each court, every notary public, and the secretary of the commonwealth, shall make out an account of all taxes received by him on or after the first day of September in one year, and before the first day of September in the next year. The clerk shall report to the auditor of public accounts, on the fifteenth day of October in each year the amount of such taxes assessed and received by him; and the same shall be accompanied with the certificate of the judge of his county court, or of the attorney of the commonwealth of his county, that, upon careful and personal examination and comparison of the report with the records, books, papers, and documents, in the clerk's office, he finds it to be correct. And each notary public shall keep an account in which shall be entered the names of every person from whom he has received fees and taxes for the transaction of business, and the amount of such fees and taxes; which account shall include an account of all fees and taxes received by him for the year ending the first day of September of each year. He shall swear to the same before the judge or clerk of the county or corporation court of his county or corporation, and file it in the clerk's office of said court, which clerk shall forward a certified copy thereof with his returns to the auditor of public accounts. REPORT OF BUSINESS IN COURT. The reports of business in courts required by section 22, chapter 159, Code of 1873, are frequently, through mistake, made to this department. By reference to this section it will readily be perceived that all such reports are to be made to the clerk of the house of delegates, before the first day of November in each year. FORM OF REPORT OF TAXES RECEIVED-COUNTY COURT. Clerk of the County Court of County, In account with the Commonwealth of Virginia, DR. For amount of taxes received, or which ought to have been received, on or after the first day of September, 18—, and before the first day of September, 18-, to-wit: On suits at common law, at $1 each, "debt and damages, $ subpoenas in chancery, instituting suits, at $1 50 each, deeds, including all contracts relating to real estate, admitted to record, at $1 each, Balance due the commonwealth on law process, &c., County, to-wit: clerk of the county court of · county, do solemnly swear that the foregoing account embraces all taxes received by me, or with which I am chargeable, on the subjects named therein for the period above stated. So help me God. Clerk County Court. Sworn to before me, a justice of the peace (or notary public) in and for the said county of and subscribed in my presence, this 15th day of October, I, -, judge of the county court of attorney for the commonwealth of county, (or county,) do hereby certify that upon careful and personal examination and comparison of the above report with the |