Staunton spectator. [volume] (Staunton, Va.) 1849-1896, 1872-02-20
sTAUNTON. VA, TUESDAY, FEBRUARY 20, 1872.

or the list OF grants so sent to him by the reg
| lister OF the land Office, under the provisions OF
| the third section Of the act aforesaid, and of
the list hereinafter provided; for which SER
vices the clerk shall receive such compensation,
and shall be liable to such penalties, as are pro-
vided for and prescribed by the said third sec
| ton; and it shall be the duty of the register
| as soon as possible after the passage Of this
act, to transmit to the Clerk Of each county
and corporation court of the State list of all
grants OF land in said county or corporation is
sued between the date of the lists made under
the provisions of the said third section and the
time of making the list hereby authorized
The cash value of lands, lots, and improve
ments thereon, shall be fixed by first ascertain
ing the value upon the usual credit in the
neighborhood, and rebating legal interest when
interest is not usually allowed on such credit or
deferred payments. Ia
4 As soon as the assessor shall have COM
pleted the assessments in their respective coun-
ties and corporations, or townships, they shall
make out two copies of the assessment in the
form in which the land books are now made
out, and shall make and certify on oath that
no lots or lands, with the improvements there
on. are to their knowledge omitted, and that
there are no errors to their knowledge on its
face; and OF these copies so certified one shall
be filed and preserved in the Clerk Office OF
the county or corporation, and the other for
warded by mail, or other safe conveyance, to
the auditor of public accounts, on or before the
first day of June. 1t shall be the duty of the
auditor of public accounts, as soon as practical
BILE after the passage of this act. to prepare
proper forms OF returns, so arranged as to show
the lands and lots il each township separately,
with blanks to be filed up by the assessors,
and instructions used, to cause the same to be
printed, aod to forward a sufficient number of
copies for the use of the assessors in such
counties and corporations as shall avail them
selves of the provisions Of this act, to the
clerks Of the courts of the several counties and
corporations
S. Any person feeling himself aggrieved by
the assessment of his lands and lots, with the
improvements thereon made, under the provis-
ions of this act, may, upon giving notice to the
assessors who made it, apply to the court which
appointed, at the first or second term after the
assessment shall have been fled in the Clerks
Office, and not after, to have said assessment
corrected; which notice shall be in writing, and
shall have appended thereto an affidavit that
n the opinion Of the affiant the assessment is
above the true value of the property assessed;
which affidavit may be made by the owner, or
his authorized agent In all such applications
the attorney for the Commonwealth in such
court shall sttend to the interests of the Com
that the assessment is too high, it shall reduce
the same to what, in its opinion, is the true
value of such property; but ii it shall be OF
opinion that the assessment is too low, then it
shall increase it in like manner; and such ap-
plication shall have precedence Of all other
causes pending in said court. In any case in
which the owner or his agent shall be dlssatis-
fed with the value assessed, because it is too
low, the assessors shall adopt the estimate OF
the owner or his agent; but In the case OF any
appeal from their decision to the court as
herein provided, costs shall not be taxed for
or against the applicant or the Commonwealth:
provided, however, that no alteration shall be
made by the court in the assessments as made
by the court in the assessments as. made by
such assessors, unless a majority OF the assess
ors who made the assessment shall De present
and be examined touching such alteration.
6. Ii shall be the duty of the Clerk OF each
county and corporation court to certify forth
with, to the auditor of public accounts. all
changes made by the courts of their several
counties and corporations, IN order that the
books of assessment In which such alterations
are made, and which are on file in the office OF
said auditor, may be so changed as to conform
to the alterations made by the court And 1t
shall be the duty of the Clerk. In like manner,
to certify to the assessors whose assessment
may be so changed or corrected, the revalua-
ton made by the court, that they may so cor
rect the books on file with the Clerk in con-
formity with the said orders of revaluation.
7. Each assessor shall receive the sum OF
two dollars for each day he shall be necessarily
employed in the duties Of his Office, to be paid
out of the county or corporation levy of their
respective counties or corporations, or out OF
the township levy of their respective townships,
as the case may be. Their account shall be
made out and verified by them on oath.
8. The benefits Of this act, as far as it ap-
plies to the assessment of lands for eighteen
hundred and seventy-two. shall apply to all
counties or corporations, or townships OF coun-
ties 10 the State, which may conform to Its re-
quirements, and return the books of re-assess-
ment to the auditor of public accounts on or
before the first day of June, eighteen hundred
and seventy-two, as provided in section three
of this act. The superintendent Of public print.
ing is hereby authorized to print and forward
to each Clerk of the County Court of each
county 10 the State six copies of this act as
soon as practicable after it has received the
approval of the Governor.
8. This act shall be in force from its pas
sage