The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1880-02-10

! is taken, n he comedies the same 10 De un
fust or ;lIe uaI or against any statute, or 10 bt
/ Unconstitutional, may pay the same under
protest. and rpUn such paymeUt ihe Officer
Collecting the ssne shall pay such revenue
into the state Tyeas1ry. giving notice at the
time Of such pavrnent TO the Treasurer that
the same was pafd t:uder protest. The per-
son so paying such revenue NAV. at any
time within thirty days after making such
payment. and no; longer thereafter, sDs the
said officer so colIeciiD: snch revenue iGthe
county or corporation court in which Snid
revenue was assessed and paid. II 1t be de-
termined that the same was wron@fully col
lected. for any reason going 10 the merits 0s
the same. then the court trying the case may
certify OF record that the same was wrong
fully paid and ought TO be refunded; and
thereupon the Auditor Of Public Accounts
shall issue his proper warrant for
the same, which shall be paid in pre-
ference 10 other claims on the Trea-
sury. There shall be no other remedy
in any case Of the collection OF revenue or
the attempt TO collect revenue Illegally, or
the attempt TO collect revenue in funds only
receivable By said officers under this law,
the same being other and different funds
than the taxpayer may tender or claim the
right to pay than such as are herein pro-
vided, and no writ for the prevention OF any
revenue cIaim,or 70 hinder or delay the COL
lection OF the same, shall in anywise issue
either Injunction, supersedeas, mandainus,
prohibition, or any other writ or process
Whatever; but in all cases where for any rea-
son any person shall claim that the revenue
50 collected Of him was wroDefully or ile-
gally collected the remedy for snch per-
son shall be as above provided, ana
i'm no other manner. In all sucn
cases il the courts shall certify OF record
that the officer defendant acted in good
faith and diligently defended the action,
the necessary cost incurred by him shall be
taxed TO and paid by the State as in crimi-
nal cases. The Commonwealth's attorney
OF the county or corporation in which snlt
is brought shall appea: aud represent the
defence. In every case where judgment is
rendered for the defendant fee OF ten
dollars shall be taxed in favor Of said at
torpey and against the plaintiff; and when
ever the court shall refuse to certify the
good faith and diligence OF the officer de-
Tending the ease, like fee OF ten dollars
shall be taxed against the said officer.
ANY officer charged with the collection Of
revenue who shall receive payment thereof
in ANYTHING other than that herenbefofe
provided shall be deemed guilty of misdc-
meanor and fined not less than Sl0O nor
more than $500, in the discretion OF The
Court, but nothing herein contained shall
be construed to subject any officer OF the
State to any suit other than as hereinoefofe
provided for any refusal on bis part to ac-
cent in payment OF revenue due Tie SIa't
any kind or description OF funds, security,
or MINER not authorized by this act.
is. The Auditor OF the state shall pre-
pare and furnish to the clerks OF the county
and corporation courts Of this Common
wealth, on or before the l5,h day oi Jlly'
1881. a book known as "Temporary-Loli
Book" which shall consist OF printed form
OF certificates and stubs rs follows