The day book. [volume] (Norfolk, Va.) 1857-1867, 1866-03-10
A Bin Imposing a Tax on oysters.

mouth, makes Into the land or lands, the
owner or owners, or other lawful occupant or
occupants, shall have the exclusive right to
use said creek, cove or inlet, for depositing,
planting, bedding and sowing of oysters and
other shell-6sh, although such creek, cove or
inlet may not be included in the lines of any
patent. ..
2. Any person who shall take any oysters
or other shell-6sh, imbedded, planted or sown
in accordance with the first and second Sec
tons of this act, or shall carry or attempt to
carry the same away, without the permission
of the owner orrowners thereof, shall be gull
ty of felony and upon conviction thereof,
shall be confined in the Pentcntiary for a
terra not less than three nor more than Eve
years, at the discretion of the jury. .
8. Any person depositing, planting, bed
ding OF. sowing oysters for the purpose Of sale,
and selling the same, shall pay a tax of two
per centum on the amount of bis gross sales
of the previous year, ending the LIST day of
February, and he shall give in, to the assessor
of his district the amount of his said gross
sales of the previous year, when and in the
same manner he gives in a list of his other
taxable property; and the same shall be en-
tered by the assessor upon his books in a sep
arate column; and the said tax shall be COL
lected by the sheriff or collector of the coun-
ty or corporation as other taxes are collected
Any person failing to comply with the pro-
visions of this section shall be fined not less
than one hundred nor more than five hundred
dollars. s--
A. Every person who takes or catches oys-
ters for sale, shall obtain license to do so
from the clerk of the county court of his
county, in the mode prescribed in the twenty
fifth section of chapter one hundred and one
Of the Code, edition of 1907 as amended
and re-enacted by the act, entitled an act
amending sections 81, %, %, %, 81, 80, 80,
33 and Al Of chapter one hundred and one of
the Code, edition Of 1861 concerning the
taking and planting, selling and buying of
oysters. Upon obtaining said license, he shall
present the same to one of the inspectors of
the county appointed under section thirty of
said act, who shall endorse and number the
license, and shall number the boat or canoe
belonging to or used by the person obtaining
the license, in accordance with the number of
the license. 49,. .,.,l (. ..-..4...-s.. -..4
s.. Every person obtaining such license
shall pay to the Inspector to whom he pre-
sents his license tax of four dollars; and
the said inspector shall not endorse the license
until salu LAX IL palI.
6. If any person who takes or catches oys-
tiers without license, obtained and endorsed
as prescribed in the two preceding sections,
shall pay fine of not less than one hundred
dollars nor more than five hundred dollars.
7. Every captain or officer of a vessel which
shall be employed in carrying oysters taken
in the waters of Virginia, shall obtain from an
inspector license, for which he shall pay to
said inspector tax of three dollars per ton
for every ton said vessel may measure, accord
ding to the custom-house enrolment or Ii
cense and it shall be the duty of every such
captain or officer to have such license framed
and so set or placed upon the quarter deck or
pinnacle of his vessel, as to be exposed to the
full view of every person who may board said
vessel which license shall authorize such YES
sci to carry away oysters for one year. Every
captain Or other officer of a vessel who shall
load or carry away oysters in his vessel with
out such license, shall pay fine of not less
than five hundred-nor more than two thou
sand dollars for each offence. cd, ~
s. Every inspector who is hereby author
lied to collect the taxes herein provided for
shall, before proceeding to perform the duties
of the office, execute to the Commonwealth
bond, with sufficient security, in a sum not
less than two thousand nor more than five
thousand dollars, as the court by which he is
appointed shall prescribe, with condition
faithfully to perform the duties of his Office,
and to pay into the treasury, before the 18th
day of the months of October, February and
June of each year, all taxes received by him
under this act Said bond shall be taken be-
fore the county court, of bis county, and when
approved by the court, shall be forwarded to
the Auditor of Public Accounts by the clerk
of the court. .a ac.~ .s.
8. The said inspectors shall keep regular
account of all licenses granted by the clerk of
the county court and presented to him, and of
all licenses granted by him, and the taxes re-
ceived by him, and shall make return thereof
on oath to the Auditor of Public Accounts in
the months of October, February and June,
and shall pay the amount Of said taxes into
the treasury on or before the fifteenth day Of
said months respectively; and on the amount
of the taxes paid in by the time prescribed
the Auditor shall allow to him compensa-
ton of ten per centum; but if not paid in I'M
til after that day, he shall be allowed not more
than five per eentum upon the amount, IN
the discretion of the Audit r. $3.50
10. The clerk of the court shall return to
the Auditor by the first day of the months of
October, February, an June, statement of
the licenses granted by the court, and the
names of the persons to whom granted.
H. The provisions of chapter one hundred
and one OF the Code, edition of 1867 as
amended by the act entitled an act amending
sections 81, %, %, 25, 27, 80, so, 33, At,
chapter one hundred and one of the Code,
edition of 1867 concerning the taking and
planting, selling and buying of oysters, shall
be applied to the officers and other persons
mentioned in this act so far as the same are
not inconsistent with this act. And tho re-
NEEDLES on behalf of the Commonwealth, pro-
vided in the act entitled an act for the as
sessment of persons, property, incomes and
salaries, passed February Is, 1866, and of the
act entitled an act amending the thirty-eighth
chapter of the Code. edition OF 1867 passed
February 18th. 1866. shall be extended to