The Valley Virginian. [volume] (Staunton, Va.) 1865-1895, 1881-12-29

ate, on the SUtn
y a Blu to P,'epsat Freud Upon the Comnao,
g g ,oealM and the Holders Of Her Securities 1
$ tie Cottectlo,s and Disbursement Of Reoenue
h Referred to Finance Committed
d Whereas bonds purporting to be the bono
= ofths Commonwealth, issued by authority
= ! the act of March Both, 1877, entitled can az
e to provide for the funding and payment of th
+ public debt" and under the act of March q
I 1879, entitled An act TO provide plan of sci
I Element of the public debt are IN exstcnc
without authority of law and
. Whereas other such bonds are in existenc
! which are spurious, stolen, or forged, whic
bends bear coupons in the similitude of gem
Q inc coupons, receivable for all taxes, debts an,
demands due the Common wealth and
Whereas such frauds on the rights OF tn
E holders OF the aforesaid bonds impair the con
: tract made by the Commonwealth with then
.. that the coupons thereon should be received
in payment OF all taxes, debts, and demand
due the said Commonwealth and at the sam,
time defrauds her out of her revenues; there
fore, for the purpose Of protecting the rights
of said bondholders and of enforcing the sale
contract between them and the Common
wealth and of preventing frauds on the reve-
. nues aftiie sasne-
l-s~i. Be ID snaoted By the General Assembly of
psipfasa, That wheneyex any taxpayer or HI;
agent shall tender to any person whose duty
it Is to collect or receive taxes, debts, or de-
mands due the Commonwealth, any papers OF
instruments in print, writing or engraving
purperting to be coupons detached from bonds
of the Commonwealth, issued under the act Of
1871, entitled an act to fund the public debt in
payment OF any such taxes, debts, and de-
manGs, the person to whom such papers are
rendered shall receive the same, giving the
party rendering receipt, stating that he has
received the same for the purpose OF identifi-
catian and verihcation.
2. He shall at the same time require such
ax-payer to pay his taxes in coin, legal-tender
notes, or national-bank bills, and upon pay
ment give him a receipt for same. In case OF
refusal to pay, the taxes due shall be collected
as all other delinquent taxes are collected.
| 3. He shall mark each paper or coupon so
received with the initials of the taxpayer from
whom received and the date of receipt, and
shall deliver the same. securely sealed up, to
the Judge OF the County Court of the county
or Hastings Court of the city in which such
taxes, debts, or demands are payable. The
taxpayer shall therefore be at liberty to file
his petition in said County Court against the
Commonwealth summons to answer which
petition shall be served on the Commonwealth
attorney, who shall appear to defend the same
The petitioner shall allege that he has tender
ed certain coupons IN payment OF his taxes,
debts, and demands, and pray that jury be
empanelled to try the question as to whether
they are genuine legal coupons which are le-
gally receivable for taxes, debts, and demands.
| Upon this petition an issue shall be made in
behalf Of the Commonwealth, which shall be
/ tried by jury, and either party shall have a
right to exceptions on the trial and of appeal
10 the Circuit Court and Court of Appeals
| II it be finally decided In favor of the petition
er that the coupons rendered by him are gen
uine legal coupons, receivable for taxes, &C.,
then the judgment Of the court shall be certi
! fled to the Treasurer, who, upon receipt there
of, shall receive said coupons for taxes, and
shall refund the money before then paid for
his taxes by the taxpayer out of the first
money in the Treasury, in preference to all
| other claims.
| 4. Whenever any taxpayer shall apply to
any court in this Commonwealth for a man
| 6G71us to compel any person authorized to re-
ceive or collect taxes, debts, or demands due
! the Commonwealth to receive coupons for
taxes, it shall be the duty of such persons to
make return to said ma1adunous that he is ready
to receive said coupons in payment OF such
taxes, debts, and demands as soon as they
have been legally ascertained to be genuine,
and the coupons which by law are actually re-
ceivabe. Upon such return, the court before
whom the application is made shall require
the petitioner to pay his taxes to the tax col
lector OF his county or city, or to the Treasur-
er OF the Commonwealth, and upon filing the
receipt tor such taxes in such court the said
court shall direct the petitioner to file his cou-
pons in such court, which shall then forward
the same to the County Court of his county or
Hastings Court OF the city where such taxes
are payable, and direct said court to frame
| an issue between the petitioner as plaintiff
and the Commonwealth as defendant as to
whether the coupons so rendered are genuine
coupons, legally received for taxes. On the
trial OF the cause the attorney for the Com
monwealth in the lower courts, and the At
torney- General in the Supreme Court of APP
peals, shall appear for the Commonwealth, and
require proof of the genuineness and legali-
ty OF the coupons II issue; either party shall
! be entitled to exceptions and an appeal to the
Circuit Court and Supreme Court of Appeals
| on the trial of this issue. If the decision be
finally in favor of the petitioner, the uaaadana-
| us shall issue requiring the coupons to be re-
ceiyed for said taxes, Sc, and they shall be SO
received, and on the certificate OF such judg-
ment the Treasurer of the Commonwealth
| shall forthwith refund to the taxpayer the
amount of currency or money before then paid
by him for taxes out of the first money in the
| Treasury, in preference TO all other claims.
! A Bill to P'ogids far the More Efficient CoAect,on
Of the Reuen,se, to Support Government, Main
tain the Ptbiac Schools, and to Pay Interest on
| the Pubic Debt
referred to the Committee on Finance
| 81 1t enacted By the General assembly of TVr-
| gania, That the several tax-collectors of this
Commonwealth shall receive in discharge of
the taxes, license taxes, and other dues, gold,
| silver, United States treasury notes, national
bank currency, and nothing else ,,ugided that
| in all cases in which an officer charged by law
with the collection OF revenue due the State
| hall fob ctr III.
same claimed to be due from any citizen or
taxpayer, such person against whom such is
taken, If he conceives the same to be unjust or
illegal or against any statute or to be uncon-
| stltutlonal, may pay the same under protest,
and under such payment the officer collecting
the same shall pay such revenue into the State
treasury. giving notice at the time of such
payment to the Treasurer that the same was
paid under protest. The person SO Paying
such revenue may at any time within thirty
days after making such payment and not
longer thereafter, sue the said officer SO col
Letting such revenue in the court having juris-
diction OF the parties and amounts. II it be
determined that the same was wrongfully col
| lected 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 thereup-
on the Auditor of Public Accounts shall issue
| LIS proper WdIIdlib I9T Inc same, winch Shall
be paid in preference to other claims on the
| Treasury, except such as have priority by
constitutional requirement. There shall be no
other remedy in any case of the collection of
revenue, or the attempt to collect revenue, in
funds receivable by said officers under this
law, the same being other and different funds
than the tax payer may tender or claim the
right to pay than such as are herein provided
and no writ for the prevention of any revenue
claim, or to hinder Or delay the collection of
the same, shall i'll anywise issue, either injuuc-
ton, supersedeas, mandamus, prohibition, or
any other writ or process whatever; but IN all
cases 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, if the
court certify of record that the officer de-
PENDANT 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 Ill criminal cases. The Commonwealth
Attorney of the county or corporation in
which suit is brought shall appear and repre-
sent the defense. In every case where judg-
ment is rendered for the defendant a fee of
| five dollars shall be taxed IN favor of said at
| tnrney and AGAINST the nlainfiff and whenever