Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1892-03-06
DIRECT-TAX MONEY.
THE METHOD BY WHICH vIRGISIA's
QUOTA WILL BE DISTRIBUTED.
Through Treasurers and Commissioner
Remedies Provided for Claimants
WIND Arc Not Lated.

Re snncs4sl tg he General Assembly Of Vir-
oinia That all moneys received by the
Governor OF Virginia under the PROVISIONS
of an act of the Congress OF the United
States. approved March 2, 1891. and en-
titled ian act TO credit and pay 10 the
several States and Territories, and TO the
District of Columbia, all moneys COLLECTED
under the direct tax levied by the act OF
Congress. approved August 5, 1861" shall
be bv the Governor deposited 10 one or
more OF the banks in the State. designated
"a State depositOries, upon such terms IN
| REGARD To the payment of interest thereon
IA he NAV deem advantageous. or such fund
| NAV be invested in Understanding tnlteu
States bonds. If he shall deem 1t advisable
so TO do and such deposits or investments
| shall be made by the Governor through
the Treasurer of the State acting under his
order. and all such deposits or invest
| mems shall be special ones IN trust tor tine
| benefit of the persons or inhabitants OF
the State from whom said taxes were
collected. and their legal representatives,
az provided in said act Of Congress. ana an
| account of the same shall be kept separate
and distinct from all other moneys OF the
State. and such deposits or investmenfs
NAV be from time to time called in ana
! CHANGED BY the Governor acting through
| the Treasurer as aforesaid: and the net
| moneys so deposited OF invested and the
interest accruing thereon shall be paiu
| ont upou the warrant or check OF the
| Governor by warrant upon the Auditor or
Public Accounts, counteTsigned 1y lne
| Treasurer And il shall be the duty OF
the Treasurer TO counterslgn and keep an
| account of all such checks and warrants
issued by the Governor.
DUPLICATE LISTS.
2. The Governor shall cause abstracts or
| comics TO be made in duplicate OF the TAX
lists from the Treasury or other proper ue-
| partment in Washington, which sald ao-
| stracts or lists shall be by counties. ana an
abstract or list for each county, IN whlch
| any of said tax was collected, snaIl oe
| Lodged with the clerk of the county court
~ sueh county as q part of the records OF
| bIs Office. And in case that IL shall appear
that copy Of any such list or abstract
| should be lodged az aforesaid IN the
| clerks office of the corporation or must
| mos court OF any city, the Governor
| shall cause the same to be made ana
| lodged as aforesaid in such office. Ana ne
| shall appoint or employ or cause 10 pe
| employed such clerks or agents as may DC
| necessary for the making of said copies OF
| abstracts. and for the proper execution OF
| the trusts therein imposed, and all the eA-
| penses of the same. and of executing the
| trusts imposed by said act of Congress
| shall DO paid out of the fund.
| TO APPoRTION the FUND.
& When such copies or abstracts shall
have been lodged in the clerks offices afore-
| said II shall be the duty of be Governor 10
| make an apportionment of the net amount
of said fund (aftef deducting expenses
| among those counties or cities IRON tne
| inhabitants or landowners of which sald
tax was collected. and pay over the amount
| so apportioned Ia. the treasurers OF such
counties aud cities in proportion 20 the
| amount of said tax which such lists
shall show was actually collected on
account of the lands in each county
and city: or the Governor may pay
over the same 10 a commissioner, who may
be appointed by him for any county or city;
proylded that as 10 the counties OF Alex
andrla. HenricO. Campbell, Norfolk, Ches-
terfed. and Dinwiddie such net amount
may at the discretion OF the Governor De
paid over TO the treasurer OF the prlncipai
| CITY located ia such county or 10 q COIL
missioner. and the Governor shall also
cause to DO made and transmitted TO
| avery such treasurer or commissioner AT
the expense OF the fund, copy of the list
| or abstract aforesaid for his county or
| city; but before any such county treasurer
or commissioner shall be authorized 70
receive such list or such pro rdd share OF
his county OF city. be shall execute
l
cnrity in penalty equal to at
least double the amount to be re-
| ceiyed by him PAYABLE so the Common
wealth Of Virginia, and conditioned for
the faithful performance OF ms duties un-
der this act, ard such bonds shall be exc
cuted before and approved by the county
or corporation court of such city or coun-
tv. or Judge thereof in vacation, and re-
| corded IN the clerks office OF such court,
and an official copy thereof forwarded to
the Governor. Failure by any such com
missioner or treasurer tor thirty days after
his appointment to give such bond shall
vacate his authority under this act.
4. Where commissioner shall be ap-
pointed for county or city no shall De
STYLED the Commissioner of Direct lakes
for such county or city, and shall take the
usual oath Of Office prescribed by law.
DUTIES OF THE DISTRIBUTORS.
8. 1t shall be the duty of every. such
treasurer and commissioner, Immediately
upon the receipt by him Of the fund and
list aforesaid for his county or city from
the Governor. to post a notice at every
votine-place in his county or city. OF his
readiness 10 distribute the amount re-
ceiyed by him on account Of said tax,
among those entitled; and on appli-
cation made by person who mas
| paid such tax, or by the personal
l representative
be dead or his committee II he be insane,
such treasurer or commissioner shall pay
| over TO such person or his personal repre-
| sentative or committee the pro rata share
less expenses) of the fund to which such
person or his personal representative or
committee may be shown TO De entitled oy
the copies and list filed in the CLERKS Office
as aforesaid, after deductlng his share OF a
| commission of 5 per cent. upon the fund
| 4 H. bo or =.
sioner. which shall be IN full of his CON-
| pensation for service and expenses under
this act.
6. In cases where it shall appear that one
person owned the land upon which said
direct tax was levied at the time such tax
was paid. but some other person paid the
tax, 1t shall be presumed prtnd face that
the landowner, or his representatives OF
his committee, is entitled TO have SAID tax
refunded TO him unless the person making
the payment as aforesaid, his representa-
tive or committee, shall make il appear
| that he is entitled TO have the said tax re-
funded TO him. No payment shall be made
by any treasurer or commissioner on ac-
count of claim not embraced III said lists
fled as aforesaid in the clerks office but
il shall be the duty OF said treasurer OF
commissioner to make list of all persons
and amounts paid Dy them on the said di-
rect tax whose names do not appear on said
lists and who produce the receipts of COL
lecting officers. or prove by other evidence
that they have paid said tax. which list oil
copy thereof shall be transmitted semi-an.
! nually to the Auditor of Public Accounts
who shall and is hereby directed to tabu.
!. late such lists and report the same to the
Governor.
TINE FOR coNTEsTISG CLAIMANTS.
7. Where said lists show that the person
. making the application TO have such taxes
, refunded, paid said tax, and was. at that
. time. the owner Of the land on which il
was levied. the treasurer or commissioner
shall pay to such person his pro rata share
at once: but in all other cases, as where
application 70 made by representative oil
| committee, or where one person appears e
!. have owned the land and another person
| 10 have paid the tax, such application
] shall be listed by the treasurer. Of
commissioning. aud the sans shall
: lie over for thirty days TO give OPP
| portunitv for other claimants 10 intervene
and at the end of such thirty days the
! amount claimed shall be paid out to the
! party who shall appear TO be properly on.
! titled. II, from conflicting claims or any
other cause, the treasurer or commissioner
be unable IN any case to determine tc
whom the money should be paid: hs