Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1886-03-26
AS TO COUPONS.
INSTRUCTIONS OF THE AUDITOR TO
COUNTY AND CITY TREAsURERs
How They Should Act When Coupons Are
rendered for Capitation, free-school,
Land, and other Taxes.

ton treasurer in the State
OFFICE OF THE AUDITOR OF
PUBLIC ACCOUNTS,
RICHMOND, March %, 1856.
To the Treasurers Of the Counties and
Corporations IF the Commonwealth !:
The following instructions are given
for your guidance
!. If coupons are rendered in pay
ment of capitation-tax, or in payment
Of the tax on land or personal property
assessed for the support of public free
schools. the treasurer will refuse to re-
ceive them and require payment in gold
OF silver coin, United-States-Treasury
notes, or national-bank notes. Should
such payment not be made the treasurer
will levy for such tax.
2. If coupons are rendered for the
tax on land or personal property as
sessed for the support Of government.
and at the same time payment Of the
said tax is made in gold or silver coin,
United-States-Treasury notes, or ma
tional-bank notes, the treasurer will re-
ceive the coupons for Identification an |
veriication as directed by the act OF
January IL, 1889. commonly known as
Coupon-Killer No. /. If such payment
in money be not made, the treasurer
will decline to receive the coupons for
identification and verification, and will
levy for said tax.
3. If coupons are rendered for the
sum prescribed by law as a condition
precedent to the issuing Of license,
and the said sum be at the same time
deposited in gold or silver coin, United
States-Treasury notes. or national
bank notes, the treasurer will receive
the coupons for Identification aud veri-
fcatiOn in accordance with the provi-
sions Of said act OF January II, 1882,
Coupon Killer No. l. and will give the
certificate necessary to enable applica
tion to be made for the license. Should
the party rendering the coupons decline
to make the said deposit in gold or sill
yer coin, or United-States- Treasury
notes, or national-bank notes, the
treasurer will nevertheless receive the
coupons for Identification and veritica-
tion in accordance with said act Of Jan
uary II, 1882, and forward them to the
county or corporation court and when
the coupons are returned to him, with
q copy Of the order of the court certify
ing that they have been proved to be
genuine legal coupons, receivable for
taxes, he will give the certificate re-
quired to enable application to be made
for license but he will not give said
certificate until he receives said order Of
the court.
I. When coupons are rendered and
not received by the treasurer under
these instructions, the treasurer shall
record the bond number, coupon mum.
ber, and amount and date OF each Of
such coupons, and preserve said record.
5. If any person shall engage in or
exercise any business, employment, or
profession without a license, if license
be required by law, he shall he report
ed by the treasurer to the attorney for
the Commonwealth, who will proceed
against him according TO law and prose
cute the suit to a conclusion, withou
compromise or case agreed.
6. If any treasurer shall be sued b,
any taxpayer or his agent OF repre-
sentative for discharging the duties OF
his office according TO the instructions
given above, it shall be the duty OF the
attorney for the Commonwealth for the
court in which such suit may he brought,
or the Attorney General if such suit is
brought in the Circuit Court Of the city
of Richmond or in the Circuit Court
of the United States, when notified by
the treasurer. to defend it as for an
officer Of the State who has done his
duty under the law and if damages
are found against such officer he will be
relieved according to the provisions of
an act approved February n, 1856, en-
titled 4" An act authorizing board con-
sisting of the Attorney-General. Secre
tary of the Commonwealth, Auditor of
Public Accounts, Second Auditor, and
Treasurer to allow collecting officers
losses and expenses incurred in collect
ing or attempting to enforce or settle
taxes due the Commonwealth" when
the said Board shall be satisfied that
such officer used due diligence in pro-
tecting and enforcing the interests Of
the Commonwealth in the matter
touching which such allowance is asked.
Very respectfully,
MORTON MARYE,
Auditor of Public Accounts.
We approve the foregoing instruc-
lions.
F. G. RUFFIN, Second Auditor;
ANrrt,S Eanayal