The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1882-11-26
Coupou.Kfller NO. ..

The following II Coupon-killer No,
." designed 10 be passed upon by the new
Court OF Appeals and now about 10 20
into operation:
an Act 10 Proride for he More Efficient
Collection Of the Rerenue TO Support
Government, Maintain the Public Schools,
0nd 10 Pay Interest on the Public Debt.
TApproyed January &c, 1881
/. BE il enacted by he GeHerd assembly
OF Virginia. That the several taX-collec-
tors 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: Provided that in all
cases IN which an officer charged by law
with the collection OF revenue due the
State shall take any steps for the collection
OF the same, claimed TO be due from any
citizen or Taxpayer, such person against
whom such step is taken, il he conceiyes
the same TO be unjust or Illegal, or against
any statute, or TO be unconstitutional, may
pay the same under protest, and under
such payment the officer collecting the
same shall pay sneh revenue into the State
Treasury, giving notice at the time OF such
payment 10 the Treasurer that the same
was paid under protest. The person so
paying such revenue may at any time with
in thirty days after making such payment,
and not longer thereafter, sue the said Off
Ger 20 collecting such revenue In the court
having Jurisdiction Of the parties and
amounts. II it be determined that the
same was wrongiully 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 rcfunded; and there
upon 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, except such rs
have priority by constitutional require
ment. There shall be no other remedy in
any ease 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 provided; and no writ for the pre-
yentiOn Of any revenue claim, or to hinder
or delay the collection Of the same, shall in
mywi,e issue, either injunction, superse-
deas. 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 wrong
fully or illegally collected, the remedy for
such person shall be- as above provided,
and in no other manner. In oil such cases,
il the court certify Of record that the off
Ger defendant acted in good faith and dill
gently defended the action. the necessary
costs incurred by him shall be taxed to
and paid by the state, as in criminal cases.
fhc Commonwealth attorney for the
county or corporation in which suit is
brought shall appear and represent the
defence. In every case where Judgment
Is rendered for the defendant fee Of five
dollars shall be taxed in favor Of said at-
torney and against the plaintiff; and when
Cytr the court shall refuse to certify the
good faith and diligence Of the officer de-
Tending the case like fee Of five dollars
shall hc taxed against the said officer.
Any officer charged with the collection OF
revenue who shall receive payment thereof
in anything other than that hercinbefore
provided shall be deemed guilty OF a mlsdC-
mcanor, and fined not less than one hum
drcd nor more than five hundred dollars,
In the discretion oi the court; but no.
thing herein contained shall be construed
10 subject any odicer OF the State to any
suit, other than rs hcreinbeforc 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.
>. This act shall be in force from and
after the 1T day Of December, 1882.