The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1884-01-13

special collector, rs tho law requires 10 all such
cases, and that thero wns no written avrcement as
70 compensation between the Auditor tAllcnl and
Hamilton before the service was commenced aud
approved by the Executive as the law requires IN
AL such cases. See sections "a and 49, chapter ca,
Acts 1e76-'7o, and Constitution Of Virginia, Arti-
Gle W.. section I'll IL further appears that
the Auditor has authority to appoint Il " collector
IN any county or corporation 70 collect OF
Acts 1870. referred to by the Auditor iAlicn)
as his autbority.I and that these assessments of
railroad-tax can In no sense be taken 10 mean
Il" arrears OF taxes In any county or corporation.
The Auditor Is expressly authorized by section 80
OF chapter 11S OF Acts 1661-S3 to place the
raroad-ax assessed In these cases in the hands Of
The act reads thus i: - Such tax so levied.
N the same be not paid mt the time provided
herein, shall be collected by any treasurer 10 whom
the Auditor may deliver the assessment or copy
It further appears that the duties and compcnsa-
tion Of treasurer are fixed by Iaw-his duty being
10 collect all taxes assessed and placed In purs-
ance OF the laws OF the state, In bis hands for coli
lection--and his compensation being prescribed by
section 80, chapter go. Acts 1S?s.'!9, as follows:
" Every treasurer or collector shall he allowed for
his services In receiving and paying over the rcvc-
nue. on amounts Of $4,000 and less per cen-
tum. and on the amount IN excess Of sio 900 x
entire compensation intended 10 be allowed treas
urers In counties and ciu; IN which the revenue ,.
Of law aud fact, are utterly Inconsistent with the
theory and action Of the Auditor Allen.
In regard 10 danger OF suits for damages. which
II Is said Hamilton feared, the Attorney-General
stated, In substance, that In all coupon suits the
Commonwealth was the subst1ntial deiendani,
and where the treasurer performed his duty the
Hamilton, Treasurer, under the law, to collect
these ttxss when called upon by TIE Auditor, 1!
he acted legally he was M In no danger II ne oeq aG,eq
Official who undertakes 10 levy.
6. IL further appears that taxes Of the county OF
Augusta collected by Hamilton, treasurer were In
nv caaa of al OOO
The Auditor reports in said document that
assessments of taxes against the sfrasburg ana
IIsrrisonburg, Valley, Winchester ana totomacs a &c
the treasurer Of Augusta county for collecuon,
but that he has not vet collected such assess
men IL appears ,aat e a eyss by
s346.
the Auditor (Allen), In Issuing said warrants 70
said Hamilton for said sums respectively or So
399.93 and s1,737.09, acted without legal aa-
tbority. or color OF legal authority: Tic was nu-
thorized by the law to allow Hamilton commits,
sion OF % per cent. on the amount collected ana
accounted for In such case-to VII:
In case Of collection Of tax OF Chesa-
peake and Ohio Railway Company....s f24 30
And in case of tax Of Shenandoah Val
ley Railroad Compar y. y..............''' Zif IN
Aggregate. 642 IS
Excess illegally paid upon said collections:
In case of the Chesapeake and Ohio o,, q,
In Msns@of cnse of the is Observation-Disclosures Rail
read TAX. t-"Ac q"
Aggregate of excess. ......s4-49f e9
And that the said 5. Brown Allen. late AudltoI
of Virginia and his srretieS on his official bond
are hound for said respective sums-to VIII, sZ.-
974.94 and s1.5l9.95. with interest thereon Us
O. That said John T.. IIamiltoni Is bound In law
10 The treasury Of Virginia for said sums-to W.T.
S2,974.94 aud fl,519.95, with interest thereon
as prescribed by law.
8. Thai the Attorney General of Virginia having
appeared before tliis committee at the instance oi
the Auditor (Allenl. IL would be disagreaOie 10
him 10 prosecute the recovery of these sums. III
would therefore, be advisable ana proper 10
authorize the employment OF other counsel
II. A. ATKINSON, Chairman.
W. A. GLASGOW.
A. VI. LYBROOK,
MARSHALL MCCORMICK,
o..