Virginia Argus. [volume] (Richmond, Va.) 1796-1816, 1815-02-11
FROM THE ENQUIRER.
INSTRUCTIONS FROM THE GOV
ERNOR.


aufhorisire' a rcguizr fcrce fer the de.
fence of'thc Commonwealth {"
lneXecution of the duties devolved on me
by the law authorizing regular force for
the defence or the commonwealth" which
prescribes that the court martial provided
by the I'd section, shall be governed by such
instructions as may be received from me-
invite your attention to, aud request your
observance of the following principles and
rules in performing the several duties impos-
ed upon the court, by the Sd, 4lh and 5lh
sections of the law.
ihc first duty to be performed by the
court martial, is to examine the muster.
rolls returned by the commanding officers of
companies, and 10 correct all errors and
omissions appearing therein, by striking off
from them all vino have died removed, or
become exempt iroru age, aud by adding to
them all who have been omitted and al who
have arrived, since making the rolls, To the
age Tor PERFORMING militia duty. according
TO the third section of the act,
lie next duty to be performed by the
court martial, is to ascertain the amount of
tue taxable property of every non. comc1is.
stoned officer, musician and private, within
the regiment. BY taxable property is not
meant all property which may be liable to
taxation hereafter, nor those new subjects
on which the last Legislature has imposed
taxes. By taxable properly 3 meant that
property which appears on the commission
er's books OF the yea! 1914. t. be subject to
taxa i>n For this puip@e, the cour = mar
tial must prccurc irCm the clerks of the
Counties and corporations. the com mission-
er's books of 1914, or certified copies tnere-
OF: they n,ust make allowances for such
changes OF property as shall appear 20
them TO have occurred since making out
those books, II thS change OF property has
occurred IN consequence OF the destruction
OF the property Us the death OF negroes, hor
ses, &c. or the bnrning of houses on lot in
town, etc.) .hen il ought not to he valued as
part Of the property of.ac peryon charged
with i on the commissioners books e The
Change OF property has occurred IN conss~
quence OF the sale or Other transier or 1t. in
like manner it ought not TO De valued as
part OF the property ofthe person charged
with 1t on the conn issioner': books. 1T the
purchaser is q resident within the bounds Of
tne regiment, then the property so sold or
transferred must be valued as his property,
but IL &c &c not resident, then no notice
need be taken oS it. ~ estima.iag the value
OF the taxable properly, the Court viii be
governed by he commissioners books. in
these cases where valuation of such pro.
ferty has been entere on those books (as
in the case 81 csrriages) except in regard 20
the Vaiae'ot lands. The value Of lands and
OF any other taxable property. where, from
The nature OF me suG,sc', no such valuation
shait have pcen entered on the Commission,
er,S books, the Court must make rca SON
able and uniform estimate thereof this
viii be much facilitated while every cause
OF rational complaint viii be avoided, by oh,
serviaB the following principles
Isl, Ae To land. The present reasonable
value al each tract of land it should DC the
OBJECT OF ihe CoIrt TO ascerltj4, and 20 make
tEat value cnargeabie TO the proprietor.--
To ascertain this value the court is advised
70 fix it.
lst. Atthe rate at which lands of the ike
quality in the vicinity vi such tract may
have recently sold. If no such sale has
been made SO as TO afford this criterion OF
value, then
2ndly. At the medium Of the price which
may have been recently offered and asked
TOR 1t. Faiiing this evidence OF 0alue, then
3rdiY. Atthe price al which the proprie-
or may hold it. Butin each Of the forego.
iEg cases the prices that may be furnished
should be liable to change or correction by
other evidence that may be given to the
court and which the court may think enti.
tied to It's confidence and respect.
Indy. Asst slaves the c urt should in
the iIst instance determine whatin its oDir-
ion is reasonable average value Of such
slaves as are liable 20 taxation, that is. of
slaves OF twelve years Of age and upwards {;
and h2Wns iX-d the average value, it's duty
VIII merely be 70 multiply The number held
Oy each proprietor respectively by the ave.
| rage va.ne. Ibis will give that uniformity
20 their valuation WHICH tue law prescribe.
iiidly. As 70 horses, asses, mares, mules
| and colts; the like Course should be taken
tN ascertain their value, as is suggested in
relation to sl.yes.
lNthiy. rs 10 stud horses and lack asses
The amount Of the season, will be perhaps
| the oeSt index OF vslue, and the court hav-
lns asceTtained The value Of any one Of then
from evidence, their own knowledge CT
otherwise, the proportion Of that value 10
70 the sum charged for the season will fur,
nish ready mean to ascertain the value OF
others.
Nthly. AS 70 houses and lots and all other
taxable property, where the tax is on the
annuai Value. The commissioners book
furnish the animal value, and as the fec
simple value is always proportioned TO the
annual value. aud in this country, the fee
simple value IS usually computed 20 be if.
teen times the annual value, the court is ad
vised for expedition in discharging It's duties
and uniformity in making their valuations to
ascertain the value Of all such property, by
multiplying the annual value by fifteen, the
u n