CHAP. 5.-An ACT to authorize the appointment of an additional commis. two commission tricts. 1. Be it enacted by the general assembly, That the county of County court of Ohio shall be divided into two revenue districts; and that hereafter Ohio to appoint it shall be lawful for the county court of said county to appoint two ers. commissioners of the revenue for said county, one for each district. One of said districts shall consist of the city of Wheeling, ac- Bounds of discording to its present and future boundaries as they may hereafter be extended. The other district shall consist of the residue of the body of the said county. The two commissioners for said county shall be governed in all respects by the laws now in force in relation to commissioners of the revenue of this commonwealth, and Compensation. the allowance as a compensation for their services shall not exceed three hundred dollars, to be divided between them, as the county court of said county may deem proper. For the present year, it Commissioner to shall be the duty of the county court of said county, at the next February term, to appoint an additional commissioner of the revenue for the body of the county, exclusive of the city of Wheeling, without the necessity of summoning the justices for that purpose: and thereafter each of said commissioners shall be appointed by said court, at the time heretofore prescribed by law. be appointed for present year. 2. This act shall commence and be in force from the passing Commencement. thereof. CHAP. 6.—An ACT providing for the re-assessment of lands in this common wealth. (Passed March 24, 1838.) assessors to be ap 1. Be it enacted by the general assembly, That there shall be ap- Board of principal pointed by the executive a board of principal assessors, consisting pointed by the exof four members, who shall be freeholders, for each of the four fol- ecutive. lowing districts, that is to say, one board for the district composed of the counties of Princess Anne, Norfolk, Nansemond, Isle of Wight, Surry, Sussex, Southampton, Greensville, Prince George, Brunswick, Dinwiddie, Chesterfield, Henrico, Hanover, New Kent, Charles City, James City, York, Warwick, Elizabeth City, Gloucester, Matthews, Middlesex, Essex, King & Queen, King William, Caroline, Spottsylvania, Stafford, King George, Westmoreland, Lancaster, Richmond, Northumberland, Accomack and Northampton; one for the district composed of all the other counties east of the Blue Ridge; one for the district composed of the counties between the Blue Ridge and Alleghany; and one for the district composed of all the other counties of the commonwealth, including Montgomery and Monroe, which also lie on both sides of the Alleghany. Each board shall be composed of one person from each of the districts aforesaid, and a majority of each shall be necessary to form a quorum for the transaction of business. sors to be appoint 2. It shall also be the duty of the executive, to appoint one or Assistant assesmore assistant assessors in every county in the commonwealth, noted in each county. exceeding one for each commissioner's district within the county; and the better to enable the executive to make fit appointments to the office of assistant assessor, each county court, at the April, or May, or June term next, shall recommend to the executive not less than two discreet and reputable freeholders, in their opinion suitable for the office aforesaid; the executive, however, shall not be Duties of assistant assessors. How value of land to be assessed. Owners of land may be called on for information. confined in their appointments to the persons so recommended by the court. 3. Each assistant assessor so appointed, as soon as the commissioner's land book for the present year is corrected and completed according to law, shall copy therefrom, in one table, all that is contained in relation to the several tracts of land in the columns under the following heads, viz: Name of Owner; Residence; Number of Acres of Land; Description of the Land; Distance and bearing from the Courthouse; Rate of Land per Acre; and in another table he shall copy all that is contained in relation to the several town lots in the columns under the following heads, viz: Name of Owner; Residence; Number of Town Lots; Name of the Town. To each of these tables the said assistant shall add another column, headed as follows, viz: In the table of tracts of land, the column shall be headed, Present value of Land per Acre; and in the table of town lots, it shall be headed, Present value of Lots. 4. With the table so made out, it shall be the duty of each assistant assessor forthwith to proceed within the limit assigned to him by his appointment, to ascertain the value per acre of each tract of land, and the entire value of each town lot within his precinct, and to set down such value, in the column provided as aforesaid, opposite to the tract of land or lot to which it pertains. Such value shall be assessed as follows: the market price of the land or lot, upon the terms of sale usual in that part of the country in which it may lie, shall be first ascertained, and the price so ascertained shall be reduced to its cash value, by making a just and proper discount therefrom. 5. The assistant assessors shall have power, and it shall be their duty, in all cases, when it is practicable, to call upon the owner of any land or lot for such information as he may be able to give in relation thereto. If the assistant shall think proper, he may require such information on oath, and if the person of whom it is required shall fail or refuse to give it without lawful cause, he shall forfeit and pay to the commonwealth, for the use of the literary fund, a fine of one hundred dollars. It shall moreover be the duty of each assistant assessor to obtain such other information of the value of the land or lot as he conveniently can; and in all cases in which his information is not otherwise satisfactory, he shall himself Improvements on view it, if it can be found by him. In assessing the value of any lands to be esti mated. Verification of sistant assessors. Form of oath. land or lot, all buildings and other improvements thereon shall be taken into the estimate; and it shall be the duty of the assistant assessor to note in a separate column to be added to each table for that purpose, the sum which he has added to the value of the land or lot on account of the buildings thereon. 6. When the assistant assessor shall have finished his assessment assessment by as within his precinct, he shall verify the same by an oath or affirmation, to be certified at the foot of each of the tables aforesaid, and to be in substance as followeth: "I, A. B. assistant assessor of the lands and lots in the county of , do solemnly swear, (or affirm,) that I have impartially, and to the best of my judgment and ability, discharged my duty, under the act of the general assembly, entitled, an act providing for a re-assessment of lands in this commonwealth;' and that, according to the best information that I have been able to procure, the value assessed upon each tract of land or lot as above, I verily believe to be correct. So help me God." A fair copy of to persons inte each table thus verified, shall, without delay, be fixed up at the door Notice to be given of the courthouse of the county, and shall be kept there by the as- rested. sistant assessor on the first day at least of two successive courts, with a note written thereon, in some conspicuous place, to the following effect: " All persons interested in the assessment are hereby informed, that appeals therefrom will be heard and decided upon by the board of principal assessors, who will sit in this county; that notice of any intended appeal should be given to me in writing; and that any evidence which any one may desire to lay before the board, must be taken in the form of affidavits, and delivered to me to be exhibited to the board. A. B. assistant assessor.' pal assessors, 7. Be it further enacted, That so soon as the said assistant as- Boards of princisessors shall have finished their assessments respectively, they shall when to be concommunicate the fact to the executive of this commonwealth, and vened. the executive, thereupon, shall issue a proclamation, requiring the several boards of principal assessors to assemble together at some convenient time, to be designated in the proclamation, at some proper place within their districts respectively, to be also in like manner designated, and to proceed in the execution of their duties. The said boards of principal assessors shall assemble accordingly, at the times and places designated, or so soon thereafter as may be practicable, and having first taken an oath or affirmation, as herein prescribed, shall enter upon the duties of their office. Such oath Qualification by or affirmation shall be to the following effect: 1, A. B. do so- principal asseslemnly swear, or affirm, that I will faithfully and impartially, to Form of oath. the best of my skill and judgment, discharge the duties of my office of principal assessor, under the act of the general assembly, enti tled, an act providing for a re-assessment of lands in this common sors. lification to be wealth.' So help me God." The said oath shall be taken before Certificate of qua some justice of the peace, and duly certified by him; and the pro- produced to audiduction thereof to the auditor of public accounts, so certified, shall tor. be necessary to entitle such principal assessor to a warrant for the pay allowed him by this act. assessors. 8. The board of principal assessors, so assembled and qualified, Duty of principal shall attend successively at the courthouse of every county in the' district, and revise and correct, modify or affirm, the assessments made by the assistant assessors, in such manner as shall seem to them right. assistants. Returns and infor mation to be given by assistant to sors. 9. The board of principal assessors shall be attended in each To be attended by county by the assistant or assistants of that county. The said assistants shall return to the board their original tables of assessment, verified as hereinbefore required. They shall give the board all the information in their power which shall be required of them, whether on oath or otherwise. They shall report faithfully all appeals of principal asses. which they have received notice, and lay before the board all affidavits and other evidences entrusted to their care in relation to such appeals, and if required to do so, they shall act as clerks to the board whilst in session in their counties respectively. The board Duty of commisof principal assessors may call upon the commissioner or commissioners of the revenue in the respective counties, if they think fit, to give them such information as the said commissioner or commissióners may possess; and it shall be the duty of any commissioner so called on, to attend and give information accordingly. 10. Be it further enacted, That as soon as the said board of Report to be made principal assessors shall have finished their duties, in their districts sioners of the revenue. to executive. Principal assessors to assemble in Richmond. stituted. respectively, they shall communicate the fact to the executive; and when the executive shall be informed that all of them have so finished their duties in their districts, they shall issue a proclamation, requiring all the said principal assessors to assemble in the city of Richmond, on a convenient day, to be designated in the proclamation. The said principal assessors shall assemble accordingly, and form a general board for the purpose of revising and correcting Board, how con- what each particular board shall have done. The general board shall be constituted by not less than a majority of the whole number of principal assessors, of whom two at least shall be from each district. The general board so organized, shall compare the various assessments made by each particular board; the members shall communicate freely and fully to each other the principles on which each particular board has acted, and the manner in which the vaErrors in assess- lue of the lands and lots has been ascertained in each county; and the said general board shall have full power, and it shall be their duty to correct all errors which they may detect in any of the assessments; and so to reform them all as to make them correspond with each other in the principles on which they shall be made. Their duties. ments to be cor rected. Copies of assess ed to auditor. How certified. 11. Be it further enacted, That when the assessments aforesaid ment to be return shall thus have been revised and reformed by the general board of assessors, a fair copy of those made for each county shall be delivered to the auditor of public accounts, certified and signed as followeth, to wit: "We, the principal assessors of the lands and lots in Virginia, assembled in general meeting in the city of Richmond, do hereby certify, that we have revised the above table of lands or lots, and the above assessment thereof; that we have corrected all the errors which we discovered therein, and that we believe it is now made in conformity with the provisions of the act of the general assembly, entitled, an act providing for a re-assessment of lands in this commonwealth.' Given under our hands this day of in the year Whereupon, it shall be the duty of the auditor of public accounts forthwith to cause a fair copy of the tables of assessment, so returned for each county, to be forwarded to the commissioners of the revenue in the several counties respectively. For the purpose of making the copies to be returned to the auditor as aforesaid, and those to be forwarded by him to the commissioners, the executive may authorize the employment of as many clerks as may be necessary, to be paid such reasonable compensation as they may deem proper. Auditor's duty. Clerks to be employed by execu Live, Compensation to principal asses sors. To assistants. 12. And be it further enacted, That the aforesaid principal assessors shall each receive, as a compensation for his services, the sum of four dollars a day for every day that he shall be actually engaged in the discharge of his duties, or in travelling to or from the places at which his duty requires him. His account, stating the number of days for which he is entitled to pay, made out on oath, and certified to be correct by the particular board of which he is a member, shall entitle him to a warrant on the treasury for the amount due thereon, to be paid out of any money therein not otherwise appropriated. The assistant assessors shall receive as a compensation for their services, each the sum of two and a half dollars a day for every day he shall have been actually engaged in his duties, including the time of travelling as aforesaid. His account, stating also the number of days for which he is entitled to pay, shall be verified by his own oath, and being certified to be correct in the opinion of the board of assessors for the district in which he shall have acted, shall entitle him to a warrant for the amount due him, to be paid in like manner. The commissioners of the revenue shall To commissioners receive, as a compensation for such services as they shall render to the board at their request, a compensation of two dollars per day, to be certified by the board, and paid in like manner. of the revenue. sioners after as 13. Be it further enacted, That after the assessment for the Duties of commiswhole state shall have been completed as aforesaid, and copies of the sessment com. tables of assessment for the several counties shall have been fur-plated. nished to the respective commissioners, it shall be the duty of those commissioners to correct their land books accordingly; and when ever thereafter any part of a tract of land or lot shall be transferred hola from one person to another upon the commissioner's books, it shall be the duty of the commissioner to ascertain the relative value of the part so transferred, when compared with the whole tract; to charge the part so transferred at such value; to deduct the value so charged to the transferree from the amount of value of the whole tract or lot, and charge the balance upon the residue of the tract or lot. If any person interested in such apportionment shall be dis- Errors by commis. satisfied therewith, he may apply to the court of the county or cortified. poration in which the land or lot lies, and upon reasonable notice given to the other party interested therein, or if the other party cannot be found in the county, then upon reasonable notice given to the commissioner, the court shall have full power to correct any error that may have been committed, and shall thereupon order the commissioner's book to be reformed accordingly. sioners, how rec of new buildings. 14. It shall moreover be the duty of the commissioners of the Annual assessrevenue to assess the value of any new buildings which may have ments to be made been erected on any tract of land or lot, and which shall not have been heretofore assessed, and to add the amount thereof to the value at which such land or lot was before charged: Provided, however, That they shall not assess any such new building which is under the value of one hundred dollars. In making the assessment of new buildings as aforesaid, they shall be valued as nearly as may be, at the same rate at which other buildings in the same neighbourhood shall have been valued by the assessors under this act. Neither the commissioners, however, nor the assessors shall value any building until the same shall have been so far finished as to be fit for use; and they shall then assess it, whether entirely finished or not, at the same value as if it were finished on the plan on which it is designed. Whenever any building assessed as aforesaid shall be Provision in case destroyed by any cause whatever, it shall be the duty of the com- buildings. missioner of the revenue, at the next periodical correction of his land book, so to correct the same as to deduct from the value of buildings charged to the owner thereof, as nearly as may be, value at which the building so destroyed shall have been assessed. 15. Be it further enacted, That if any principal or assistant as- Penalties on assessessor shall refuse or fail to perform any of the duties of his office, form their duty. he shall forfeit and pay to the commonwealth, for the benefit of the literary fund, a fine of not less than one hundred nor more than five hundred dollars; and if any person required by this act to verify any fact upon oath, shall falsely, wilfully and corruptly depose to such fact, he shall be deemed guilty of perjury, and be punished in the same manner as if he had falsely, wilfully and corruptly deposed to any fact as a witness in a court of justice. the of destruction of sors failing to per |