records, books, papers, and documents in the clerk's office, I find it to be correct.

Given under my hand, this the

day of

18-.

NOTE.-Where the same person is clerk of both the county and corporation courts, a separate account should be stated for each court.

Fractional parts of a cent are disregarded on the books of this office, and are thrown to the benefit of the commonwealth. It is desirable that the accounts should be so stated that no fractions shall remain charged and unpaid. Such fractions, however unimportant, remain as a balance against the officer.

Offsets to which clerks are entitled are paid on the production of the certificates of allowance, by warrant on the treasury, and should not be incorporated as credits in the accounts for taxes. If the account be that of a county or corporation clerk, it should state what (if any) amount of capitation and personal property tax was received by said clerk.-See ? 26, p. 107.

FORM OF REPORT OF TAXES RECEIVED-CIRCUIT COURT.

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,

"amount of debt and damages, $

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 Circuit 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,

18-.

J. P.

County, to-wit:

I,

county,) or

, judge of the county court of. attorney for the commonwealth of county,) do hereby certify that upon careful and personal examination and comparison of the above report with the records, books, papers, and documents in the clerk's office, I find it to be correct. Given under my hand, this the

day of

18-.

NOTE.-Where the same person is clerk of both the county and corporation courts, a separate account should be stated for each court.

Fractional parts of a cent are disregarded on the books of this office, and are thrown to the benefit of the commonwealth. It is desirable that the accounts should be so stated that no fractions shall remain charged and unpaid. Such fractions, however unimportant, remain as a balance against the officer.

Offsets to which clerks are entitled are paid on the production of the certificates of allowance, by warrant on the treasury, and should not be incorporated as credits in the accounts for taxes.

If the account be that of a county or corporation clerk, it should state what (if any) amount of capitation and personal property tax was received by said clerk.-See § 26, p. 107.

OF FINES.

To be reported on the 15th of October, and paid the 15th of December.

By the 20th section of chapter 41 of the Code of 1873, the auditor of public accounts is required to charge the clerk of a court, wherein a fine has been paid, with the amount of such fine; and this is to be done under the operation of the act, whether the money was actually paid to such clerk or not. Clerks should therefore see that all moneys paid intɔ court are received by them.

A clerk's account for fines paid into court should never be blended with his other accounts with this department. The money arising from fines goes into the treasury to the credit of the literary fund, and should have a separate voucher as authority for its receipt.

As the accounts to be rendered of fines are authenticated only by the clerk who is chargeable therewith, the report should be supported by his affidavit.

Costs of prosecutions to be certified to auditor.

At the same time fines are to be certified to the auditor by clerks of courts, they must certify therewith all costs of the prosecution. In all cases of conviction for felony, executions issue without any formal judgments for costs. See 11, chap. 204 of the Code of 1873. All jail fees and other costs accruing from time to time, as well after as before the conviction, should be included in the

execution. In misdemeanor cases, no costs of any sort are payable at the treasury until the person convicted is shown to be insolvent, either by a return of "no property found" on a fieri facias, or by other evidence. After the commonwealth has paid any part of the costs, or is liable to pay the same, she should have the means of reimbursing herself out of the judgment debtor; hence it becomes important to have the costs certified. The commonwealth never pays the fees to clerks, commonwealth's attorneys, or sheriffs, for summoning witnesses. Their fees are never, therefore, paid into the treasury. The costs should be so separated as to distinguish between the several classes of claimants. In this connection, see form for return.

Proceedings to obtain judgments for the commonwealth, and the issuing of executions thereon.

No court can remit a fine except for contempt. A practice prevails to some extent to allow a confession of an offence to which the law annexes a specific penalty, and then to render a judgment for the costs only, or for a nominal fine and costs, thereby doing indirectly that which a court has no authority to do directly. The party prosecuted is either guilty or not guilty. If not guilty, he should be discharged; and if guilty, the law annexes the penalty, which no court can change. His guilt is established by proof or by confession, and the effect is the same.

It is the duty of the commonwealth's attorney to superintend the issuing of all executions on judgments for fines. The character of the executions which may be issued, are either a capias pro fine or a writ of fieri facias. The commonwealth's attorney is to determine which may be used. If he give no particular directions, the clerk of the court shall, immediately after the term at which the judgment is rendered, issue a writ of fieri facias. The commonwealth's attorney has no authority to suspend the issuing of an execution, nor to receive the fine from the collector. The law requires the sheriff or other collector to be charged at the auditor's office with all fines collected under executions, and the clerk of the court with all money paid into court. No accounts are kept in the auditor's office with commonwealth's attorneys, in respect to such fines.

Fines other than those paid into court.

It is provided that if any clerk shall fail to transmit to the auditor of public accounts a list of fines within the time and in the manner prescribed by the 15th, 16th, and 17th sections of chapter 41 of the Code of Virginia, or in case there be nothing of which he can make a return, if he shall fail to certify the fact to the auditor of public accounts, such clerk, for every such failure (unless he show good cause therefor), shall forfeit one hundred dollars.—See ? 19 of ch. 41 of the Code.

AN ACT

PRESCRIBING THE DUTIES, POWERS, LIABILITIES, AND COMPENSATION OF CERTAIN COUNTY OFFICERS, PROVIDING FOR THE COLLECTION OF TAXES, AND FOR THE REPEAL OF CHAPTERS THIRTY-SEVEN AND FORTY-SIX OF THE CODE OF EIGHTEEN HUNDRED AND SEVENTYTHREE, APPROVED MARCH TWENTY-NINE, EIGHTEEN HUNDRED AND SEVENTY-FIVE, AS AMENDED BY THE ACTS APPROVED MARCH TWENTY-NINE, EIGHTEEN HUNDRED AND SEVENTY-SIX, FEBRUARY SIX, EIGHTEEN HUNDRED AND SEVENTY-SEVEN, APRIL TWO, EIGH– TEEN HUNDRED AND SEVENTY-SEVEN, AND MARCH TWELFTH, EIGHTEEN HUNDRED AND SEVENTY-EIGHT.

19. The county treasurer shall receive from the sheriff of his county, all fines collected by him, and account for the same in his annual settlement with the auditor of public accounts.

Section 29, pp. 108 and 109, ante, should read as follows:

29. The lists required by the twenty-third section of this act to be made out by the treasurer, shall not be presented to the court nor allowed unless they have been first submitted to the commissioner of the revenue for the district to which they relate, or, in the case of his death, to some other commissioner, and are accompanied by the written opinion of such commissioner touching the propriety of such lists, and each case therein contained verified by his oath, and shall also have been submitted to the board of supervisors of the county, and are accompanied by the certificates of said board touching the propriety of such lists and each case therein contained. The said supervisors, who are hereby constituted a board to revise said lists, shall assemble for the purpose at their respective courthouses before the court day to which said lists are returnable by the treasurers or collectors.. A certified copy of the first and third lists heretofore returned, shall be placed by the auditor of public accounts, within sixty days after receiving the originals, or as soon thereafter as practicable, in the hands of any sheriff, sergeant, constable, or collector, for collection, the same to be accounted for within one year thereafter; said officer to have the same power of distress as treasurers, and shall account for the same in like manner; and he and his sureties shall be subject to all such remedies as are given the commonwealth against treasurers for failure to pay; and his compensation shall not exceed twenty per centum of the amount collected and paid into the treasury. Within sixty days after the said first and third lists have been allowed, according to the provisions of this section, and at the time when they are first forwarded to the auditor of public accounts, it shall be the duty of the clerk of the county or corporation court of each county or corporation, to lay a certified copy thereof, including state and county and corporation taxes, before the board of supervisors or the corporation judge, as the case may be, and it shall be the duty of the supervisors and the judge aforesaid to cause said lists, or so much thereof as may be deemed advisable, to be published, for two successive weeks, in a newspaper in the county or corporation, or in handbills, to be posted generally throughout the county or corporation, and on the courthouse thereof, for three successive terms of the court. The provisions of this act shall apply to county and corporation taxes the same as to state taxes, the proper officers thereof being hereby duly empowered to carry out said provisions; but in no case shall such delinquent lists be placed for collection in the hands of any officer who has returned the same.

Description of offence for which person fined was prosecuted.

REPORT OF FINES.*

Total costs of prosecution, separated so as to distinguish between