Commiffioners of the tax to be chosen for three years. Their oath. APPENDIX. or before the fifteenth day of the faid month, by which the fheriff thall pro- tor's office. III. AND to prevent lofs and confufion in confequence of alienations of property, as well as that all lands within the feveral counties which now are vacant and may hereafter be taken up, or which may not have been valued by the county commiffioners for the present year, may be charged with a juft and proper tax; Be it enacted, that the court of each county within this commonwealth fhall, at their feffions in the months of March or April, nominate and appoint two fit perions to execute the office of commiflioners of the tax within the fame, who shall remain in office three years from the time of their appointment, which faid commiffioners, before they enter upon the duties of their of fice, fhall before the court of the faid county, take the following oath, to wit: I A. B. de folemnly favear, (or affirm, as the cafe may be) that I will diligent enquiry make of all lards within the county, which have not heretofore been valued, and a just valuation thereof make, agreeable to that of other lands of equal quality and fituation with in the faid county; alfo of all alienations or partitions which may be mace, and in all other matters and things discharge the duties of my office agreeable to law, with diligence and impartiality, to the best of my skill and judgment. So help me God. And in cafe of the death, retufal, or difability to act, of the laid commiffioners, or either of them, the county court as aforefaid fhall, at any time, appoint others in their place. That it thall be the duty of the faid cominiflioners, in all cafes of alienation or partition within their faid county, from the time of delivery to the sheriff of the book for collection in any one year, to the fame time in the next fucceeding year, to go upon the Jend to alienated or divided, and valuing the fame at a price equal to other lands in the faid county fimilar in foil and fituation, fhall give a credit to the peron cifpofing of the fame, and charge the purchafer or receiver with the tax payable thereon, and in like manner in cales where lands have not been heretofore valued, or where lands which now are vacant and may hereafter be taken up, the laid county commiffioners hall, and they hereby are required to value the lame, and charge the owner thereof with the tax in manner aforefaid. And the faid county commiffioners fhall annually,' within two months after delivery to the sheriff of the book or lift for collection, make return to the auditor's office of all alterations in the county book by addition, alienation, or partition, as aforefaid, that correfponding entries may be made in the book for each county kept at the faid office, and fhall make fuch additions or alterations in the lift or book by them to be delivered for the collection of the To corre former er. current year. The faid commiffioners fhall alfo, and they are hereby required Duty in cafe of aliens tions or partitions. upon application and full proof to them made, to correct all errors which may have been made by the former commiffioners, either with respect to the quantity of land or to the ownership thereof, and charge or give credit for the fame; and for every entry of alteration or alienation, the faid commiffioners may demand and receive the fum of five fhilings. IV. AND to enable the county commiâioners to make full and juft valuations and retains as aforefaid, Be it enacted, that the clerk of the general court fhall, on or before the first day of May in every year, tranfmit, and the clerk of the county curt deliver to the faid commiffioners, a lift of all conveyances or partitions within the preceding year in the respective courts admitted to record, certifying the quantity and fituation of the land fo conveyed, and if the purch: fer or feller fhall not before the faid firft day of May, have latisfied the tain commiffioners as to the just value of the land, the fame thall be charged as land of the beft quality in the faid county; and in cafes of land which may now be vacant, the regifter of the land-office fhall, and he is hereby required to tranfmit, on or before the first day of April, in the year one thoufand feven hundred and eighty-four, to the commiffioners of each county, a lift of all grants itted from his office, or made out for vacancies within the faid county, fince the fir day of January laft, and in like manner before the first day of April in each fucceeding year, of all grants iffued or made out within the year preceding, to be by them valued and charged as aforefaid, for which valuation they be paid by the public, at the rate of two thillings and fixpence for every hundred acres contained in the faid grant; and in cases of partition, by will or inheritance, the fame fee may be demanded from the perfon entitled to fuch partition as where the fame is done by conveyance. Allowance to auditors. V. AND whereas alienations or partitions may have been made fince the valuations of the prefent year, or may be made before the first day of May next: Be it enacted, that the faid county commiffioners fhall, and they are hereby authorised and required, to value all fuch alienations or partitions, and charge the owner with the tax arifing from the fame, together with the fees, in manner as heretofore is directed; and the faid commiflioners shall be entitled to receive from the public, the fum of twelve pounds, for copying the book or lift annually, to be delivered to the theriff, and for delivering the fame; and the fum of eight pounds for the return to the auditor's office, of fuch alterations or additions as may annually take place within the county; the fees chargeable to the public fhall be paid by the treasurer on the auditor's warrants at the time of making the annual return to the auditor's office as aforefaid. The faid examiners failing to perform the fervices by this act required, fhall forfeit and pay the fum of two thousand pounds each; the regifter of the Penaltica. land-office shall forfeit and pay, for every offence, the fum of fifty pounds; the county commiffioners for every offence, the sum of two hundred pounds each; the clerk of the general court, or of the county courts, the fum of fifty pounds each; and the juices of the feveral counties failing to make the appointments by this act required, fhall forfeit and pay the fum of fifty pounds each. All which forfeitures fhall be one half to the informer, the other half to the ufe of the county where the offences fhall be committed, to be recovered by informa tion, in any court of record, giving ten days previous notice. towns. VI. AND be it enacted, That the valuation of lots in the cities, boroughs or towns, fhall (except where manifeft inequality may have taken place) itand Rule as to lots in and remain as they now are; and in cafes where lots may be added to any city, borough or town, or where new towns may be established, or where alienations or partitions may take place, or where mistakes may have been made in former valuations, the county commiffioners aforefaid fhall be governed by the fame rules and regulations as by this act are established with regard to land in like cafes. VII. AND be it further enacted, That in cafe of the death, difability, or refufal to act, of the examiners appointed by this act, or either of them, it fhall be lawful for the governor, with advice of council, to fill up the vacancy occafioned thereby. General Affembly, begun and held at the Public Buildings in the CHAP. II. An Act to amend the Act, "For Equalizing the Land Tax.” I. W HEREAS feveral County Courts within this Commonwealth have failed to appoint Commiffioners pursuant to the act "For equalizing the land tax," by reafon whereof the tax on lands could not be collected in the faid Counties; Preamble II. BE it enacted by the General Affembly, That the Courts of fuch Coun- Commiffioners ties fhall, before the first day of May next, nominate and appoint two fit per- be elected. fons to execute the office of Commiffioners within their refpective Counties, pursuant to the directions of the faid act. On failure in any Counties to make fuch appointment, the Governor, with the advice of the Council (being notified of tuch failure by the Clerk of fuch Court, which he is hereby required to do under the penalty of five hundred pounds, recoverable by bill, plaint, or information, in any Court of Record within this Commonwealth) thall, and he is hereby authorised and required to appoint Commiffioners in fuch Counties to carry into execution the above recited act. how to III. AND be it further enacted, That the Sheriffs of the faid Counties fhall, Tx, how to be collec and they are hereby required, to collect the faid taxes in like manner as the former Sheriffs might have done if the requifitions of the faid att had been ed. complied with, and to account for and pay the fame into the Treasury, on of before the first day of May, in the year one thousand seven hundred and eighty-fix. CHAP. III. Preamble. Books to be opened for fubfcription. I. An Act for clearing and improving the navigation of James Řiver. 7HEREAS the clearing and extending the navigation of James river W from tide water upwards to the higheit parts practicable on the main branch thereof, will be of great public utility, and many perfons are willing to fubfcribe large fums of money to effect fo laudable and beneficial a work; and it is just and proper that they, their heirs, and affigns, theuld be empow ered to receive reasonable tolls in fatisfaction for the money advanced by them in carrying the work into execution, and for the risk they run: AND WHEREAS it may be neceffary to cut canals and erect locks, or other works on the fides of the faid river; II. BE it enacted by the General Affembly, That it fhall and may be lawfol to open books in the City of Richmond, the Borough of Norfolk, at Botetourt Courthouse, at the Town of Lewisburg, in Greenbrier county, and at Charles Irving's ftore, in Albemarle, for receiving and entering fubfcriptions to the amount of one hundred thousand dollars, for the faid undertaking, under the management of Turner Southall and James Buchanan, in the City of Richmond; of Robert Taylor, John Kearnes, and Thomas Newton, jun. in the Borough of Norfolk; of William Cabell and Charles Irving, at Irving's ftore; Patrick Lockhart and George Skellern, at Botetourt Courthoufe; George Clendinen and Andrew Donnolly, at Lewisburg; which fubfcriptions fhail be made perfonally, or by power of attorney, and shall be in Spanish milled dollars, but may be paid in other filver, or in gold coin of the fame value. That the faid books shall be opened for receiving fubfcriptions, on the first day of February next, and continue open until the tenth day of Auguft next inclufive; and on the twentieth day of the faid month of Auguft, there fhall be a general meeting of Meeting of the fubfcri- the fubfcribers, at the City of Richmond, of which meeting notice shall be giv bers. In cafe of an overplus fubfcription, method of reducing it. en by the said Managers, or any three of them, in the Virginia Gazette, at least one month next before the said meeting. And fuch meeting hall and may ba continued from day to day, until the business is finished. And the acting Managers at the time and place aforefaid, fhall lay before fuch of the subscribers as fhall meet according to the faid notice, the books by them refpectively kept, containing the ftate of the faid fubfcriptions, and if one half of the capital fum aforefaid, fhould, upon examination, appear not to have been fubfcribed, then the faid Managers, at the faid meeting, are empowered to take and receive fubfcriptions to make up the deficiency; and a juft and true lift of all the fubfcribers, with the fums fubfcribed by each, fhall be made out and returned by the faid Managers, or any four or more of them, under their hands, into the General Court, to be there recorded. And in cafe more than one hundred thousand dollars fhall be fubfcribed, then the fame fhall be reduced to that fum by the faid Manangers, or a majority of them, by beginning at and ftriking off from the largest fubfcription or fubfcriptions, and continuing to strike off a thare from all fubfcriptions under the largest, and above one fhare, until the fum is reduced to the capital aforefaid, of one hundred thousand dollars, or until a fhare is taken from all fubfcriptions above one share, and lots fhall be drawn between fubfcribers of equal fums, to determine the number in which fuch subfcribers shall stand on a lift to be made for striking off as aforefaid; and if the fun subscribed still excceds the capital aforefaid, then to strike off by the fame rule, until the fum fubscribed is reduced to the capital aforefaid, or all the fubfcrip. tions are reduced to one fhare; and if there still be an excefs, then lots to be drawn to determine the fubfcribers who are to be excluded, to reduce the fubfcriptions to the capital aforefaid, which ftriking off shall be certified in the lift Capital to be divided into aforefaid; and the faid capital fum shall be reckoned and divided into five hundred shares of two hundred dollars each, of which every perfon fubfcribing may take and fubfcribe for one or more whole shares, and not otherwife. Provided, tal fubfcribed, the whole That unless one half of the faid capital shall be fubscribed, all subscriptions made in confequence of this act shall be void; and in cafe one half, and less than the whole of the faid capital shall be fubfcribed as aforefaid, then the President and Directors are hereby empowered and directed to take and receive the fubfcripsions which shall be firft offered, in whole shares as aforefaid, until the de 500 fhares. Unless one half of capi to be void. |