Virginia Argus. [volume] (Richmond, Va.) 1796-1816, 1814-03-02

z. When any land shall hereafter be en-
tered on the commissioners book, which
had not before been entered, or which, for
any cause, had bee n omitted for one or more
Years preceding such entry, it shall be the
duty OF the commissioner 20 value and as
sess such land according to law provided
It has not been previously so valued and as
sessed. and to charge the taxes thereon for
30 many years, and at such rate for each
year as the person, in whose name it shall be
entered, would have been justly chargeable
with, 1t such land had never been omitted,
or had been duly entered at the time when
the title accrued to such person, his ances-
or devisor. And rs q pcaalty for the fai-
lurc-cf the os,n-r II enters sic:t Land M tie
commissioners books, the commissioner
shalt Charge thereon damages at the rate Of
twenty 1--WE per centam per annum on the
amount of each years lakes which shall
have fallen due from the first day of Janu-
AIRY 1911, up to the time when the entry
shallbe made.
when the commissioner shall have made out
his iand-book, according to the best of his
jadgmentinpursuanc of the provisions OF this
act, he shall submit the same to the inspec
tion OF the clerk OF the county Court. 1t shall
be the duty OF such clerk. by himself, or by
his deputy, to examine the said book, TO CONS
pare X with the book OK the preceding year,
with the records of his office, where neces-
safy. and with this act, and to point out to
the commissioner such errors, ii any, as he
may conceive to exist therein.
9. Ii the commissioner shall differ from
the clerk in opinion, as to any matter re-
speeiing the SAID book, he shall refer the
subject TO the Court of the county, to be deci-
ded By Them, and shall govern himself by
by their dccision.
10. When the clerk shall have found the
commissioners book correct upon examiua-
ton, OF when it shall have been corrected
according TO his suggestions, or to the opin-
ion OF the court, he Shall annex a certificate
thereto in the following form:
/, a. D. clerk Tor deputy clerk) of the
county ct do
hereby certify, that Ihave carefully aud de-
liberateiy examined tue foregoing land book
that have compared it with the handbook
of the preceding year, with the records in
my Office. where necessary, and with the
law; and that 1 ind The same ,o>be correct
Gwen under my hand this day of
q. &.
IL The clerk for his services herein shall
be allowed a reasonable compensation, to be
ascertained and certified by the court Of his
ounty, and paid out of the public Urea
sury. And, he shall fail or refuse to per
form the duties 15o,e required IF i,ia.. ~
shall forfeit and pay 10 the commonwealth.
for the benefit of the literary fund, the sum
OF one hundred dollars for each offence.
10. When the com missioner shall have
completed his book in each year, he shat,
an or before the first dry of June, deliver
one copy thereof to the clerk of The county,
to be by him preserved amongst his records,
Tree for the Inspection of every person in a
ny manner Interested therein; and shall on
on before the first day of Sept. deliver a
Mother fair copy thereof TO the Auditor of
public acc unts, as his guide in correcting
the equalizers' book, and in settling with
the sheriff and. on or before the thirty FIST
day OF May, shall deliver another fair copy
thereof to the sheriff of the county, which
siia:i be his guide III collecting the land tax
OF the current year.
IS The commissioner shall, in no case,
make any alteration in his land book after
IT shall have been certified by the clerk.
But it any person shall think himself az
grieved by any entry made in saul book, he
shall be at liberty, at any tine within twelve
months after the first day of June succse-
ding such entry, 20 apply 20 the Court OF the
County tor relief: And if the court, upon
isfied that the applicant is erroneously char
}ged with any taxes on said book, they
shall make an order, directing that he shall
be exonerated from the payment of so much
as is enormously charged, fhe nave not al
ready paid it; and if he have, that it shall
be refunded TO him. Such order. delivered
TO the sheriff, shall restrain him from coliec>
ting the taxes so erroneously chaged, or if
they have already been collected, shall com
pei him to refund the money, il he have not
paid 1t into the treasury, and shall be a saf-
hcieDt voucher TO entitle him to a credit for
so much, in his settlement with the Audi.
tor. ~ the taxes so enormously charged
have been collected and paid into the trea-
>sury, the order OF tie COURT aforesaid shall
entitle the Claimant to a warrant on the
treasury for the amount thereof: Provided
olSvays. That the attorney for the commCn-
wealth, or, in his absence, some attorney
appointed by the court for that purpose,
shall appear on behalf Of the commonwealth,
and defend such application ; and that no
order made as aforesaid shall have any va
ldity unless 1t appear. on the face thereof,
that such attorney did appear on behalf of
the commonwealth. II such application should
iaii judgment sta lbt entered gsinst the APP
pliant & he shall pay costs, including an attof-
ney'siee which, il the sum in controversy be
under twenty dollars, shall not exceed one
dollar and twenty FIVE cents.
IL. III any commissioner shall wilfully or
negigcntly fail to, perform any duty hereby
equIred Of hinRfin relation t. the cufaking
out OF bis land book, he shall forfeits< pay for
each offence the sum of fifty dollars. Ii he
shah wilfully or nesligeDtly fail TO deliver
iair copy ct such book within the times lere-
by limited either TO the clerk, the auditor,
or the sheriff. he shall forfeit and pay, for
each offence the sum of one hundred dollars.
And II he shall knowingly make any false or
erroneous entry on said book he shall forfei,