county and partly in another county, shall be entered by the commissioner of the district in which the greater part lies; but the entry and payment of taxes in the county where any part thereof is situated, shall, for such time, be a discharge of so much of the taxes as may be so charged and paid. When new buildings and enclosures, other than farm fences, are erected, of the value of one hundred dollars or more, upon that part of the land lying in the county in which it is not assessed, the commissioner on whose book it is entered, shall assess and add the value of such buildings and enclosures as in other cases. different dis county 36. Land lying partly in one district, and partly in one or more When lying in districts of the same county, shall be entered by the commissioner tricts in same of the district in which the greater part lies. When new buildings and enclosures, other than farm fences, are erected, of the value of one hundred dollars or more, upon that part of the land lying in the district or districts in which it is not assessed, the commissioner on whose book it is entered, shall assess and add the value of such buildings and enclosures as in other cases. different coun ties, how as sessed when part is sold 37. Where land which lies partly in one county and partly in an- When lying in other is assessed in the county in which the greater part lies, if the owner thereof shall convey that portion (or any part thereof) lying in the county wherein the same is not assessed, the commissioner of the latter county shall enter upon his land book what is so conveyed, and certify the owner's name, and the quantity, description, and valuation thereof, to the commissioner of the revenue of the county wherein the whole was before assessed, who shall strike the part so conveyed from his land book. how re-entered 38. When the commissioner shall ascertain that there is any Omitted land, patented land in his district which has not before been entered on and assessed his book, or after being entered, has from any cause been omitted for one or more years, he shall make an entry thereof, and of the name of the owner; and if there be no reassessment of the value thereof, he shall proceed to make such assessment to the best of his judgment, by reference to the assessed value of contiguous lands similarly situated; and shall charge on the land which he so enters, taxes at the rate imposed by law, for each year in which the land was not before entered in such book, from the year eighteen hundred and thirty-two, inclusive, if the patent emanated before that time, and if it did not, then from the date of the patent, together with the lawful interest on each year's tax. Any commissioner failing to make such entry and assessment, shall forfeit twenty dollars. 39. The preceding section shall not, however, be construed to Purchasers to be charged tax subject a bona fide purchaser of such land to the arrears of said from date of tax, except from the date of his title thereto. Neither shall it be title construed to release any lands west of the Alleghany mountains, As to forfeited which have been forfeited, or which may be liable to forfeiture for lands west of Alleghanies How old and new buildings assessed New buildings Repairs and additions Value reduced when injured or worthless Machinery, how to be charged not having been entered on the land book, and charged with taxes prior to the said year eighteen hundred and thirty-two. How old and new buildings assessed. 40. The commissioner, before making out his land book, shall assess the value of any building and enclosure not theretofore assessed, whether old or new, found to be of the value of one hundred dollars and upwards. The value thereof shall be added to the value at which the land was before charged. 41. New buildings shall be assessed, whether entirely finished or not, at their actual value at the time of assessment. 42. Any building and enclosure, as aforesaid, which may have been increased in value to one hundred dollars or upwards, by repairs or additions thereto, shall be assessed in the same manner as if they were new. 43. When, from natural decay, or other causes, any building and enclosure, as aforesaid, which may have been assessed, shall be either wholly destroyed or decreased in value below one hundred dollars, the commissioner shall deduct from the charge against the owner, the value at which such building and enclosure may have 'been assessed; and if the value of the building has been impaired by violence to an extent of one hundred dollars or upwards, the commissioner shall assess the said building in its present condition and reduce the charge for the same to the amount so assessed. How machinery in manufacturing and other mills charged. 44. The commissioner, in assessing the value of machinery and other fixtures to real estate in manufacturing or other similar establishments, shall ascertain the value of all such machinery and fixtures attached thereto, and include the aggregate value thereof, as improvements on real estate, in the same manner and to the same effect as in the case of buildings and enclosures added to real estate, under the provisions of this act: provided, however, that if the machinery and other fixtures aforesaid shall be the property of one person, and the real estate in or upon which the said machinery, and so forth, shall be used, be the property of another, the said machinery shall be assessed and taxed against the owner thereof as personal property, and so listed by the commissioner of the revenue: provided further, that if the machinery and fixtures aforesaid shall be used in the business of mining or manufacturing, according to the thirty-first section of this act, the machinery so used shall be assessed and taxed as the property of the person owning the mineral title. For any failure on the part of the commissioner to comply with this or any of the four next preceding sections, he shall forfeit fifty dollars for each failure.* * Commissioners of the revenue will add machinery and other fixtures used or employed in or upon real estate, as personal property in the name of the owner, and Commissioner's oath to land book. book 45. The commissioner, after completing his land book, shall Oath to land make three copies thereof. At the foot of each copy he shall make and subscribe an oath to the following effect: "I, A B, commis. sioner of the revenue, district number ——, for the county (or corporation) of ➖➖➖➖➖➖➖, do swear, that in making out the original book, of which the foregoing is a correct copy, I have, to the best of my knowledge and ability, pursued the laws prescribing the duties of commissioner of the revenue, and that I have faithfully discharged the duties required of me in assessing new entries of, and improvements upon tracts of land and lots, and injuries to buildings thereon, and have made all corrections in said book, as required by law. So help me God. Given under my hand, this day of Sworn to and subscribed before me, a justice of the peace (or other person authorized to administer oaths), for the county (or corporation) of on the day of COMMISSIONER'S PERSONAL PROPERTY BOOK. Persons and personal property to be listed for taxation. 46. All male persons over twenty-one years of age, all personal Personal propestate within this commonwealth, and the moneys and credits of erty book persons residing therein, whether such moneys and credits, as distinguished from other personal estate and as defined in this act, be in or out of this commonwealth (except such personal estate, moneys and credits as are expressly exempted by law, or are otherwise taxed by this act), shall be entered on the commissioner's personal property book, and be subject to equal and uniform taxation. What personal property is exempt from taxation. 47. All personal property described in this section, and to the Property exextent herein limited, shall be exempt from taxation; that is to empt say: All personal property belonging exclusively to the commonwealth, all books, apparatus and furniture belonging to incorporated colleges and academies, and to free schools and theological seminaries, and used for college or school purposes, or belonging to public libraries, and all libraries belonging to licensed ministers of the gospel, or held in trust for the use of any seminary of learning, to the University of Virginia, to the Virginia Military Institute, to the Institution for the education of the deaf and dumb and the blind, and to the lunatic asylums; all personal property belonging to churches, religious societies, or to orphan asylums or other chari not include them as part of the realty, in all cases where such machinery, &c., belong to one person and the realty belongs to another. table institutions, or held by a county or corporation for the use of the poor, and all fire engines or other implements for the extinguishment of fire. Construction of the revenue laws. Construction of 48. In the construction of the laws for the assessment and collecrevenue laws tion of taxes, the rules of decision prescribed in the fifteenth chapter of the Code of Virginia of eighteen hundred and seventy-three, shall be observed, unless such construction would be inconsistent with the manifest intent of the legislature; and in addition to the rules of construction therein prescribed, the word "moneys" shall be construed to mean not only gold, silver, and copper coins, but bullion and all notes used as a currency. The word "credits" shall be construed to mean all solvent debts, claims or demands owing or coming to any person, whether the evidence of such debts, claims, or demands be in writing or not, and shall be construed to embrace all moneys and credits constituting capital employed in business out of this state, by himself, his agent, or other person for him. Time to begin assessment in business to When commissioners begin to assess property. 49. Each commissioner shall begin annually, on the first day of February, unless otherwise directed by the auditor, and proceed without delay to ascertain all the persons and property on that day, or which may be found in his district, city or town, subject to taxation prior to the time he shall deliver his book to the officer charged with the collection of taxes: provided that any person How beginners beginning any trade or business after the first day of February of be assessed any year, shall be assessed from the date of beginning, upon the capital used or intended to be used by him in carrying on such trade or business, the same to be ascertained as hereinafter provided; and the tax thereon shall bear such proportion to the whole annual tax as the space of time between the assessment of the same and the first day of February bears to a full year; and proDuty of assess- vided further, that the money invested in said business shall not be twice taxed as capital for the same year in the same county. It shall be his duty to call on every person in his district, city, or town, to furnish a list of such property, money, credits, or other subject of taxation as required by law, and the value thereof. Upon neglect or refusal to give such list, the commissioner, in order to obtain the same, may apply to any officer of this state, or to any officer or agent of a company or firm, or to any person having knowledge thereof, or interested therein, to furnish any information such a person may have relating thereto. It shall be the duty of the commissioner, in all cases, to administer an oath to any such person to make true answers to such questions as he may ask in relation to any matter about which he is authorized to ors Lists to be sworn to enquire; and if the same be the person assessed with taxes on the property, the oath shall be as prescribed in the fifty-third section of this act. A commissioner failing to administer the oath required, Penalty shall forfeit fifty dollars.* What persons and personal property to be listed for taxation; who to list the same; when and how. when and how 50. The commissioner shall ascertain and assess for taxation all What persons and property to male persons of full age and sound mind residing in his district, be listed city, or town, on the first day of February of each year, unless otherwise directed by the auditor; all personal property and the value thereof, and subjects of taxation in his district, city, or town, on that day, or which may be found therein prior to the day on which he may deliver his book to the officer charged with the collection of taxes. If property be owned by a minor, it shall be Who to list it, listed by and taxed to his guardian, if any he has; if he has no guardian, 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, father, nor mother, it shall be listed by and taxed to the person in possession. If the property is the separate property of a married woman, it shall be listed by and taxed to her trustee, if any she have; and if she have no trustee, it shall be listed by and taxed to herself. 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, unless the owner thereof has *This section requires the commissioner to list all persons and property that may be found in his district, city, or town, subject to taxation, as of the first day of February, or that may be found therein prior to the time he shall deliver his books to the collecting officer. It is also made the duty of the commissioner to call on every person in his district, &c., to furnish a list of all property belonging to him subject to taxation, required by law to be listed, with the value thereof. The duty of calling in person upon the tax-payer is in many cases a laborious one, and sometimes it is impossible, but it is a duty which the section enjoins, and should never be omitted except in extreme cases. The practice of leaving interrogatories, as authorized by a subsequent section of this act, is one which, from its comparative ease, has been but too frequently substituted for the personal interview, and thus the object of the law has been perverted, and a very large amount of personal property omitted from the lists. It is perhaps not an extravagant estimate that one third of the personal property of the state escapes taxation by reason of the fact that commissioners of the revenue fail so often to explain the scope and meaning of the interrogatories required to be answered. It is to be hoped that the provisions of this section will be more rigidly complied with than heretofore, and that in all cases the oath required shall be duly and solemnly administered. A commissioner failing to administer the oath forfeits fifty dollars. |