Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1863-02-05
Gun. Important to Tax Collectors.

NCSSllOGu III loe foregoing letter.
Gun. Important to Tax Collectors.
r 2 81,
Sweeping Enactment oHlhe n bel LIE.
BlIl0tuEe at Richmond, Declaring
all Payment OHTAKeS 10 the Wheel.
ing Government null and void.
Important 10 owners OF Bank stock.
Car. ls.-An ACT providing for the collection Of
Taxes Gn1 other Pnblie Due In the hands Of de.
faultIOE diDlOyal 0mesrS Gnd IN the hands Of 9th.
sF pSFBons dsloyRl to the Stale.
Passed March Is. lss9
Whereas it is represented to the General
Assembly, that the banks Incorporated by
this State, located in North western YiF-
ginia, have failed TO make report of the
taxes, dividends aud bonus due to the
State and that many officers of tue Com
tnonWealth, charged with the collection of
taxes, have failed to account to the treas
uEy thereof for their collections; but upon
the contrary, the said banks and collecting
officers have acknowledged allegiance TO
an usurped government claiming to be es-
tablished within the limits of this State,
without authority of the Legislature there
OF, and lave paid such dividends, bonus
| and taxes into the treasury of such usurp-
ed government, in contempt of the Law Of
this State, and in violation OF official duty
and good faith: Aud whereas the said
usurped government has appointed other
| collectors in counties aRd CORPORATIONS
where the regularly elected officers refused
to collect aud account to such government,
who have proceeded to collect taxes, to the
great oppression Of the loyal people of this
Commonwealth: To provide n remedy for
the speedy collection OF all such public
dues, and to guard against any injustice.
| /. BE It therefore enacted by the General
Assembly, that in addition to the remedies
now provided by law for tue recovery of
taxes and other public dues in case any
bank sheriff, clerk, notary public or other
collecting officer shall fail TO report or pay
the amount justly chargeable to such bank
or collecting officer, in case OF bank. on
or before the fifteenth day of January and
the dtteenth day of July in each year and
IN case OF collecting officers, within the
time or times prescribed 10y law, the audi.
tor Of public accounts may file in the office
OF the Circuit Court of the city of Rich
mond, with the clerk thereof, an accurate
account OF the amount of which such
bank or collecting officer may be charge.
able on account of any dividends,
profits or bonus, whether the same Go nav
able to the commonwealth proper, or anv
OF the departments of the commonwealth,
on account of the literary fund, fund for
internal improvement, or on account Of the
bonus on the capital of such bank, or ON
account of any taxes; and thereupon, such
| clerk shall enter up a judgment apainst
such bank, IN its corporate capacity, aud
against such officer aud his sureties, Jointly
or separately, or any one or more of them.
Tor the amount OF such account, with inter-
est thereon, at the rate of twelve per CEN
tum per annum, from the fifteenth dav Of
January and the fifteenth day of July. In
case OF bank, on account of their semi.
annual dividends, tax and bonus; and in
case OF collecting officer, from the time
payment is required by law to be made
subject to such abatement of interest as is
now authorized by law. lnaddition to this
interest to be included In such judgment,
there shall be damages, at the rate of IF.
teen per centum, on the amount of such
Judgment, to be included therein. Iftbe
reports from banks, clerks AT ID notaries nGb.
lie and the commissioners books shall NOT
have been received at the office of the an.
ditor OF public accounts. SO rs to prove thu
Indebtedness of such bank or collecting of.
heer, the said auditor, in case the books of
commissioners and returns of licenses have
been received, without showing q delivery
% the collector, shall assume, ss the basis
OF his account, that the books OF the com.
missioners Of the revenue aud the Iists NJ
licenses were delivered to the collecting
officers within the time required .by law
and il reports, books aud lists of licenses
have not been received at the office Of the
auditor Of public accounts within the time
required therefor, the said auditor shall az
sumo, as the basis OF his account. the mn.
ney appearing due from tue last preceding
assessments aud from the last preoedinS
reports aud tue said auditor shall file o5
account, from such assessments and'reports
against such bank, sheriff or other ofieer
as he iS satisfied was engaged in the coIlec.
ton OF taxes aud the fact that any person
was engaged in the collection Of taTes
ShallFender. him and his securities, if he
has any, liable to a Judgment; TO be re-
covered in the same manner as against a
sheriff or other collector, and TO like inter.
est and damages.
2. A lien shall exist on all the es,.,s
real and personal, Of any corporation or
person liable to the judgment in this act
authorised, from the time the taxes Sn5
other claims for which judgment IL author.
iIed, are payable into the treasury. or. AZ
tho case may be, from the time the audi,or
10 authorised to assume that the taxes and
other claims are payable; and such lien
shall exist, whether the judgment shan bs
aocketed In the county where the PROPERTY
is or not.