Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1821-01-27
Difference197.4 77 As 270,7es III

the same
period 45S,io5 90 i97,477 IS a1o,76s IA,
Difference1o7.4 77 As 27o,7eS 143
o2.4so 625
Deduct checks drawn by the trea-
surer on the banks and which had
not been presented or paid on
l7thJan. 1.4O8 81
1,o72 III
So that there mus, have been on the mo, n
ing OF the l7lh INST. warrants from the aud I
i'or on the treasurer which were anaat, and
had not been presented for payment. whic. is
very probable. or the treasury has gained this
sum to the amount If S1072 liz.
The amount Of cash on hand when he late
treasurer went out of Office was $3.50. lo7. II.
SO That there were in the treasury on the
18th inst S2S,046 more than on the 18th
day of January 1920 notwithstanding the
payment OF the loan of S51 SEQ, which has
been before mentioned, and which was
charged on the revenue of the present fiscal
year. The committee cannot conclude this
part of their report without congratuIatinp
the House of Delegates upon the correct
manner IN which the books in the treasury
office are now kept, rs well as upon the
great punctuality with which the revenue of
1890 has been paid in. The increased pen
alties imposed upon public delinquents have
doubtless, in great measure, produced this
last most pleasing result and if our revenue
laws are rigidly enforced, and should some
alterations DC made i'll relation TO them. which
your committee will now proceed to suggest
it is confidently believed that the finances of
the State, notwithstanding the contemplated
reduction of the taxes, will continue i'm a
most prosperous condition.
1t is almost impossible for the most diIirent
commissioner OF the revenue, to list all the
property within the limits fhis district. Some
persons, such transient in their pur-
suits, disposed to evade the payment of
their taxes, will by the most faithful officer
be unavoidably overlooked, and hence seri-
ous detriment is caused to the revenue of the
commonwealth, while the truly virtuous and
patriotic portion OF the community bear
more than their due proportion of the bur-
thens OF taxation. To remedy this evil. ii is
recommended that the duties OF the commits
sIoner to apply to all persons for lists of their
property within the limits of their respective
districts, by the LIST day of June in each year
should remain as now prescribed by law,
with increased penalties for failing TO per
form them. But the law should be 80 amend.
ID As TO make it the duty OF ali persons, VIII,
have Tropertv, If they shall not be applied to
Tor u list of the same by the commissioner, on
or before the LIST day of Jare in each wear, to
make out list themselves Of their taxable pro
perry, make oath 10 the ACCURACY ofsuch hst
b ore some justice OF the peace for the county
or Corporation in VIII CHI they reside and de.
liver it, or cause it TO be aelivered thus sworn
to. t. the clerk of the County or corporation.
or TO the commissioner of the revenue ON
or before the 1st day CT July in each year;
which lists, so made out, shall be copi
I'd ny the commissioner aud furnished to
the auditor, aud sheriff or collector of the
revenue by the first OF August in each year, in
the same manner as the commissioner bnoks
are now furnished. Provided auy person shall
tail 10 list his or her taxable property either
with the commissioner or clerk, in The manner
BOW prescribed by law, or as stated above
such person so falling should be liable 10
nne OF ) 20 tor every such failure and more
over pay treble taxes on all such property the
next year The fine should be recoverable
before the inferior or superior courts of the
county or coTporationin which the property of
the person so falling was at the time the tail
ure occurred. To ensure the due execution of
this provision, it should be made the duty of
each Judge oil circuit court, and the coIn..
m0nweaiths attorney OF each inferior court,
al Tie haif yearly term OF the former and the
quarterly sessions of the latter, to give this
ACT III special charge TO the grand jury, aud 10
canse tue commissioners hooks to be laid he.
tore The same. Any preseniment for viola
uou OF such an act should he prosecuted in the
same manner as other pTeSeDtments are pro.
secuted III said conrts, one halt OF the penalty
to 20 TO the iUformer. aHd the other half 10
the commonwealth.
The committee beg leave TO suggest that
the compensation now allowed by law 10 the
clerks OF the different Coun:y and CORPORATION
cO1TtS within the commonwealth Tor examin-
i0g the commissioners books, j. very unequal
aud IN most cases too large. Tbs courts are
authorised under the present law 10 allow auV
sum not exceeding S so TO each clerk for The
performance OF this dUiy-auj almost invari-
ably the maximum has been paid. The con-
sequence ~, that in very small Counties or i'm
those where there is but little taxable proper.
~, the same compensation is given TO the eleIk
as III larger countIes where there is treble the
quantity OF taxable property, aud of course
the examination OF the commissioners books
requiring Tucb more time aud labor TO lts
due performance. II is recommended there
tore. that the law should be so amended as 10
allow TO the clerk of each comfy or corpora
ton, in which there is but one commissioner
the aum OF ) 20 for examining the books of
said commissioner TO the clerk of each conn
~ where there are Two commissioners the
sum OF S35 for examining the books OF both !;
and where there are three mmissiouers in
a county, the som OF so tor the examiRa.
ton OF their books.
II Is recommended by the committee. that
the auditor OF public accounts should be d.
Tected by law to furnish 10 each Commissioners
OF the revenue wi,hiU this commonwealth, "A
copy of the laws relating to his duties, with
ssch Instructions as the auditor may see cause
to give him. This IS absolutely necessary to
secure uniformity and accuracy iu the bucks
OF the commissioners, aud punctuality in their
transmission TO the auditor.
IL frequently happens that sheTiffs fail 10
perform their duties TO the commonwealth i'm
matters not relating TO the Immediate subject
OF the public revenue. As the law now exists
tor any such failure the sheriff is liable 10 A
motion only ia the county where he lives aud
II frequently happens that the expense of
giving HIM notice at great distance, aud
prosecuting him in the court ct his county
subjects the state TO so much expense aud
dihculty, a. more than TO cVnuterbalance the
sum which may be recovered. II - therefore
recommended that the sherfis Tor III! neglect