The Valley Virginian. [volume] (Staunton, Va.) 1865-1895, 1880-02-19
,ountable for the trust subject. and the same,
Hhnn SO made. shall be considered a lawful in


countable for the trust subject. and the same,
when so made, shall be considered lawful in
yestment
come due and pGyable upon the bonds issued I'M
der this act may be promptly and regularly met
one-third of the net revenue collected from the
levy on all property personal, real and 1ncome),
and half of the net revenue collected from IL
censes shall be separately collected and paid into
the same applied to The payment of the interest
thereon: provided that the Legislature may at
the end OF every succeeding two years from the
1st of January. 1882 pass to the credit Of the Sink
ing Fund, such balance as may then stand to
the credit Of that account over and above any
interest which may then remain due and unpaid
upon the bonds issued under this act, such bal
ance so transferred. to be employed by the said
Commissioners OF the Sinking Fund in the re-
demptlon of the said bonds, as provided in the
18th section OF this act.
IA. The several tax collectors Of this Common
wealth shall receive in discharge of the taxes
license-taxes, and other dues, gold, silver, United
States Treasury notes, national bank currency,
and the temporary loan certificates as hereinafter
provided, and nothing else: provided that in all
cases in which an officer charged by law with the
collection OF revenue due the State shall take
any step for the collection OF the same, claimed
to be due from any citizen or taxpayer, such per-
son against whom such step is taken, il he con-
ceives the same to be unjust or illegal, against
any statute, or to be unconstitutional, may pay
the same under protest, and upon such pay ment
| the officer collecting the same shall pay such
revenue into the State Treasury, giving notice
| that the same was paid under protest The per-
| son SO paying such revenue may, at any time
within thirty days after making such payment,
and not longer thereafter, sue the said officer so
| collecting such revenue in the county or corpo-
ration court in which said revenue was assessed
and paid. II it be determined that the same was
wrongfully collected, for any reason going to the
merits of the same, then the court trying the
| case may certify Of record that the same was
wrongfully paid and ought to be refunded; and
| thereu pom the Auditor of Public Accounts shall
| issue his proper warrant for the same. which
shall be paid in preference to other claims on the
| Treasury. There shall be no other remedy in
any case of the collection Of revekue or the at
tempt 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 that the taxpayer may ten
| herein provided, and no writ for the prevention
of any revenue claim, or to hinder or delay the
| collection OF the same, shall in anywise issue,
either Injunction, supersedeas, mandamuS, pro-
hibition, or any other writ or process whatever;
but in all cases where for any reason any person
shall claim that the revenue so collected of him
| was wrongfully or illegally collected the remedy
for such person shall be as above provided and
in no other manner: In all such cases II the
courts shall certify of record that the officer de-
fendant acted in good faith and diligently de-
Tended the action, the necessary cost incurred by
him shall be taxed to and paid by the State as in
| criminal cases. The Commemorative attorney
| brought shall appear and represent the defence.
| In every case where Judgment is rendered for the
defendant fee of ten dollars shall be taxed in
favor of said attorney and against the plaintiff
and whenever the court shall refuse to certify
the good faith and diligence of the officer de-
Tending the case, 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 hereinbefore provided shall be deemed
| guilty of misdemeanor and fined not less than
800 nor more than $500, in the discretion OF the
Court, but nothing herein contained shall be con-
trued to subject any officer OF the State to any
suit other than as hereinbefore provided for any
refusal on his part to accept in payment OF
| revenue due the state any kind or description OF
funds, security, or paper not authorized by this
act.
| Is. The Auditor of the State shall prepare and
furnish to the clerks of the county and corpora
tion courts of this Commonwealth, on or before
the 18th day of July. 1881. book known as
| Temporary Loan Book" which shall consist OF
printed forms of certificates and stubs as follows