Virginia Argus. [volume] (Richmond, Va.) 1796-1816, 1814-03-02
Distance Gnd6earingl .an.oupt " hy fetsi7led de-
from cotfrf house. lot tar. i,isneai.

&c. Atthe foot Of such return, he shall
take and subscribe the following oath or at
hrmation to be taken before any Justice OF
the peace and certified by him
J. a. B.. sheriff Cor deputy sheriff, as the
cas- may be,) do solemniy swear (or affirm
that the foregoing list of deiiRquencies in
the land tax i'll the county of for the
year is. as do verify believe, cor
rect and just that l have received no part
of the taxes therein returned tlelinqtent
and that have made di!igent eagniry, fer
the purpose OF finding property within my
baii wick liable TO distress for Tie sai.i tax
es. tut have found none.
n. B. sheriff Of
county. Cor ID. S. for
sheriff OF county.
81. The court of the countv shall not
allow, or certify in favor of any sheriff. any
list of delinquencies in the land tax, which
shall not be made out, sworn to and sub
scribed, in the Corn aforesaid; nor Shall the
Auditor give az; sheriifa credit Tor any
such list of deiiiique ncies, which shall not
be so made out, sworn 10 AND subscribed, &
which shall not, moreover, be allowed and
certified by the court.
90. The sheriff shall make out three fair
duplicates OF such list, one of which he shall
deliver To the clerk of the county court, at
the time when the same shall be allowed
and certified by the court (; another lie shall
return 20 the Auditor, when he settles with
him for the taxes of shat year and the
third he shall preserve himself during his
continuance in Office, and forth with thereaf
ter deliver tbe same over to his successor.
If any sheriff, or deputy sheriff, shall swear
falsely TO any such list, he shall be deemed
ruilty Of perjury in the same manner as If
he had sworn falsely as a witness in any suit
depending in court of justice, upon some
point material IN the issue and for such of
fence he shall suffer all the pains and pen>
alties of wilful and corrupt perjury. II
ny sheriff shall, either by mistake or by
design, return in such list any land de in
quent for the non payment of the taxes,
when such taxes or any part thereof, shall
actually have been paid 10 hiru, or when he
had either found, or by dilligent enquiry
might have found sufficient property within
his bailiwick, liable L, distress, from which
the said taxes, or part thereof, might have
been made, such sheriff besides being liable
n an action tor damages. shall foffeb and
pay 70 the person aggrieved by such return.
the following ins,; that is to say, IN case Of
having received the taxes so returned delin
qucnt, twenty times the amount oftaxes so
actually received CProvidFd. that such
fine Mail not exceed onb hundred dollars
over and above the money so received J K
in case of having found or having been able
to find, upon proper enquiry, property liable
to distress. teS fold the amount of the taxes
which might ave been made therefrom
previds $50 such fine ehall not exceed
has do4iafs s.er and above the taxes which
might SO have been made. These fines may
oe recovered r. motion, on ten days preSi-
Gus nCtice, before che superior or inferior
court of the couhty, ssainst such sheriff. hi:
| executors or adaGtsssi ators, or agains. hi,