Martinsburgh gazette. [volume] (Martinsburgh, Va. [W. Va.]) 1810-1825, 1812-03-13
Virginia Legislature.
AN ACT
CONCERNING TAXES ON LANDS
PAsstD Ianuary 2Sd, 1872.


l hat the taxes due or chargeabie, or here
after to become due or chargeable, upon
lands and lots within this commonwealth,
shall be and remain a lien upon the said
lands and lots, until the same with the in
ierest thereon, shall be discharged, except
IN such cases as are herein provided.
2 X shall be the duty of the commits.
sioners 10 taking the lists of taxable proper.
ty, to apply TO the owners of lands within
their respective districts, for a dessigna.
ton OF the situation of their lands respect.
lively, and TO enter 10 their books such stu.
alton, by inserting the same in a separate
column thereof, aud the number, if any,
of the tract.
5. All non.residents shall furnish to the
said commissioner on or before the first
day oil August next, similar designations
OF their lands within the respective dis.
tricts, TO be entered IN like manner on tn
commissioners books; and in case the
said non residents shall ncglect SO to do, it
shall be the duty of the commissioners to
describe them 10 the said column Of their
books. according to the best Information
they shall be able to obtain and wherever,
from the neglect of the non. resident owner,
or from the incorrect representation Of the
nonresident, or resident owner, any error
shall occur in the description Of any tract of
land, or in the name OF the owner, the said
land shall nevertheless be liable to all the
effects Of tn s, or any other law, subj Getting
the same TO sale or forfeiture for the non.
paymentof the taxes assessed thereon.
q. All persons who have neglected to
comply with the laws requiring them to
enter their lands and lots Tor taxation, on
or before the fifth of August, one thousand
eight hundred and eleven, shall be exempt
from the peSalty imposed thereby, on max.
ing such entry with the commissioner OF
tho revenue, where the SANE IS situate,
~ or before the first day Of August next /;
and it shall be the duty of the commissi n.
er to charge the same in a separate column
with the taxes Of the year one thousad eight
hundred and eleven, and also with The tax
rs of the year enc thousand eight hundred
ard twelve.
S. A further time until the first Of No
vember next, shall be, and the same is
hereby above ed for the redemption of all
lands and lots which have become or shall
become forfeited for thr non pay ment Of
taxes; on payment Of the taxes due there.
on, with an interest of ten per centum per
annum on the same /; and, whereas it may
so happen that lands have been, or NAV be
returned for the non pa, ment OF the taxes
where the same have been paid, or are i'm
properly charged, for a portion of the time
thus returned; in all such cases it shall
and NAV be lawful for any person to pay the
tax and interest for any one or more years
mentioned in the said returns /; and in all
cases it shall be lawful for the owner, joint
tenant, tenant in common or parcrncr OF
land taxes in the name Of any person or per
sons, to pay the tax and interest on such
proportion as he or she may claim and OBJ
tain a receipt therefor ; and the proportion
On which the tax and interest shall so have
been paid, shall be thereby discharged from
the lien upon it, or an, forfeiture incurred
for ever to be incurred for failure to pay the
taxes.
6. IF any sheriff, under sheriff, or other
officer, shall in virtue of his Office receive
the tax on any land or lot, and shall return
the same as delinquent for the non. pay ment
of the tax, with intention in so doing to
defraud the commonwealth or any indI
+vidusl; it shall be deemed a high misde.
meanor /; aud, on conviction thereofin any
court of record, having competent juris-
dlction OF the same, upon indictment OF
information, he shall be removed from OF
fee, and be rendered incapable OF ever at
ter holding any cface of trust or profit, uu-
der authority of this commonwealth, and
moreover shall be fined at the discretion OF
The jury, and imprisoned at the discretion
OF the court.
z In all cases where any sheriff, under
sheriff or other officer, shalt receive the
tax upon any land or lot in virtue OF his OF