Shenandoah herald. [volume] (Woodstock, Va.) 1865-1974, 1880-02-18

y
January, 1882. pass to the credit of the
Sinking Fund, such balance as may then
stand to the credit of that account oyer
and above any interest which may then
remain due and unpaid upon the bonds
issued under this act, such balance so
transferred to be employed by the SAID
Commissioners OF the Sinking Fund in
the redemption of the said bonds, as
provided in the 18th section of this act.
II. The several tax collectors OF this
Commonwealth shall receive in dis
charge of the taxes, license taxes, aud
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 collec-
ton of revenue due the State shall take
any step for the collection Of the same
claimed to be due from any citizen OF
taxpayer, such person against whom
such step is taken, if he conceives the
same to be Unjust or illegal, or against
any statute, or to be unconstitutional,
may pay the same under protest, ant
upon such payment the officer collect
ing the same shall paYssuch revenue
into the State Treasury, giving notice
at the time Of such payment to the
Treasurer that the same was paid un'
der protest. The person so paying
suchrevenue may, at any time within
thirty days after making such payment,
and not longer thereafter, sue the said
officer so collecting sUh revenue III the
county or corporation 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 the same, then
the court trying the case may certify OF
record that the same was wrongiully
paid and ought to be refunded; and
thereupon the Auditor Of Public Ac-
counts shall issue his proper warrant
for the same. which shall be paid IN
preference to other claims on the Treas
ury. There shall be no other remedy
in any case Of the collection Of revenue
or the attempt 10 collect revenue llleg'
ally. or the attempt 10 collect revenue
in fluids only receivable by said officers
under this law. the same being other
and different funds that the taxpayer
NAV tender or claim the right to pay
than such rs are herein provided, and
no writ TOR the prevention of any rev.
enue claim. or to hinder or delay the
collection of the same. shall in anywise
issue. either injunction, superssdeas,
mandamus, prohibition, or any other
writ or process whatever; but IN all
cases where for any reason any person
shall claim that the revenue go collect
ed ofhim 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 defendant acted in good faith aud
diligently defended the action, the nee
essary cost incurred by him shall. be- tax.
ed to be paid by the State as in criminal
cases. The Commonwealth attorney
of the county or corporation IN which
suit is brought shall appear and repre-
sent the defence. In every case where
Judgment is rendered for the defendant
a 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 defending the
case. q ike 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
hereiubctore provided shall be deemed
guilty Of misdemeauor and fined not
less than 500 nor more than $500, n
the discretion of the Court, but nothing
herein contained shall be construed
TO subject any officer OF tue Stale to any
suit other than as hcreinbetore provided
for any refusal on his par. to accept in
paymen; OF revenue due the State any
Kind or description Of funds, security,
or paper not authorized By this act.
10. The Auditor Of the Stale shall
preparc and furnish to the clerks Of the
county and corporation courts OF this
Commonwealth, on or before the 18th
day of July, 1881, a book knows as
..Temporary-Loan Book" which shall
consist Of printed forms Of certificates
and stubs as follows:
Said stubs and checks shall be signed
by the Auditor, in person or by stencil,
ana numbered serially beginning with
No. |, for each county Cor city, and
the number Of such for each county Tor
city) shall be at least equal TO the
number ofland-owners and property
holders therein. On or before the lst
day ofJuly the several clerks OF the
county and corporation courts OF this
Commonwealth shall execute and for
ward to the Auditor Of the State bond
IN the penalty Of 10000, with security
approved by the judges of the county
or corporation court Of which arc re-
spectively clerks, conditioned faithfully
TO perform the duties imposed upon
such clerk BY the provisions OF this act,
and to account for and pay over to the
treasurers Of their respective counties
on the first OF every month, beginning
August lst, 1881, for all moneys re-
ceiyed under this act. Accompanying
said temporaryrloan books the Auditor
shall furnish to said clerks printed adj
vertisemeuts at least FIVE for every
electromagnetic in their respective
counties or cilies-as follows:
To Ill Good Citisens of the County OF
CdyO Of, State of Virginia:
The Commonwealth Of Virginia, in
order to meet A CASUAL DEFICIT
IN THE REVENUE, and in order TO
REDEEM EXISTING LIABILITIES
OF THE STATE, desires to borrow
from her citizens a sum sufficient to
meet said casual deficit aud redeem said
liabilities, and solicts from the citizens
Of tins county (or city, subscriptions to
temporary loan. Every citizen Of
this county Cor city, is invited to sub
scribe TO SAID LOAF.
subscription TO any amount not ex-
coeding ia any instance the amount OF
taxes annually assessed against the
land and personal property OF the sub
serlber for which he is not delinquent
are solicited from the citizens OF this
county for city). Any person sub