The times. [volume] (Richmond, Va.) 1890-1903, 1892-07-27
THE DIRECT TAX MONEY.
GOVERxOR TO ISSUE THE Papers.
Provisions OF the Act Passed by the Last
General Assembly ~ to How the
Funds VIII he Distributed.

Governor Mckinney will, in all proba.
bility, return to this city at the end Of thu
week TO issue the necessary papers to the
direct tax commissioners. who will have tc
distribute the several amounts Of direct tai
money 70 the proper persons.
Colonel W. p Smith, under whose super.
vision three sets Of copies of the tax-lists
have been made one Of which is TO be filed
with the various county clerks. expects to
finish his work by Saturday evening.
The provisions Of the direct tax law,
passed at the last session Of the Legislature
which refer to the distribution of the tax
money refunded by the Federal Govern
ment are AS follows:
When such copies Of abstracts shall have
been lodged in the clerks Offices it shall
be the duty of the Governor b. make an
apportonment Of the net amount of said
I fund latter deducting expenses among
those counties or cities from the inhabl-
tants or landowners OF which said tax
was collected. and pay over the amount
so apportioned TO the treasurers or CON-
missloners OF such counties and cities in
proportion To 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 20 a commissioner.
who may be appointed by him for any
county or city; provided that "a TO the
counties of Alexandria. Henrico, Campbell
Norfolk. Chesterfield and Dinwiddie such
net amount may. at the discretion of the
Governor be paid over TO the treasurer of
the principal city located in such county or
% commissioner and the Governor shall
also cause TO be made and transmitted
10 every such treasurer or commissioner at
the expense Of the fund a copy of the list or
abstract aforesaid for his county or city but
before any such treasurer or commissioner
shall be authorized 10 receive such list or
such pro rata share of his county or city he
shall execute his bond with good personal
security In penalty equal 10 at least double
the amount to be received by him, payable
10 the Commonwealth of Virginia and con-
dltloned for the faithful performance Of his
duties under this act. and such bonds shall
be executed before and approved by the
county or corporation court OF such city or
county or Judge thereof in vacation and re-
corded in the clerks Office of such court,
and an official copy thereof forwarded 70 the
Governor. Failure by any such commits
sioner or treasurer for thirty days after his
appointment 10 give such bond shall yacate
his authority under this act.
Where q commissioner shall be appointed
for county or city. he shall be styled the
commissioner of direct taxes for such coun-
ty or city, and shall take the usual oath Of
Office prescribed by law.
IL shall be the duty of every such treas
urer and commissioner, Immediately upon
the receipt by him of the fund and list
aforesaid for his county or city from the
Governor. TO post notice at every voting
place in his county or city of his readiness
to distribute the amount received by him
on account OF said tax among those en-
titled; and on application made by q
person who has paid such tax, or
by the personal representative OF such
person, IL he be dead or his committee. If be
be insane. such treasurer or commissioner
shall pay over TO such person, or his per-
sOnal representative or committee the pro
rata share (less expenses of the fund 10
which such person. or his personal repre-
sentative or committee, may be shown TO be
entitled by the copies and list filed IN the
clerks office as aforesaid after deducting
his share OF a commission Of per cent
upon the fund discussed by the treasurer or
commissioner, which shall DO in full Of bis
compensation for services and expenses
under this act.
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, II ehall be presumed prima facie that
the land owner. or his representative. or his
committee. is entitled TO have said tax re-
funded 10 him unless the person making the
payment as aforesaid, his representative or
committee shall make IL appear that he
is entitled to have tho said tax re-
funded to him. No payment shall be
made to any treasurer or commits
sIoner on account Of claim not
embraced in said lists fled az aforesaid in
the clerks Office; but it shall be the duty of
said treasurer or commissioner 10 make q
list OF all persons and amounts paid by them
on the said direct tax whose names do not
appear on said lists and who produce the
receipts OF collecting officers or prove by
other evidence that they have paid said tax.
which list or a copy thereof shall be trans
mitted semi-annually TO the Auditor Of
Public Accounts. who shall and is hereby
directed TO tgbulate such lists and report
the same to the Governor.
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 it was
levied. the Treasurer or commissioner shall
pay to such person his pro rata share at
once; but In all other cases. as where APP
pllcatlon Is made by representative or CON-
mittee. or where one person appears TO have
owned the land and another person TO have
paid the tax such application shall be listed
by the Treasurer or commissioner and the
same shall lie over for thirty days 10 give
opportunity for other claimants TO inter
vene, and at the end OF such thirty days the
amount claimed shall be paid out 10 the
party who shall appear to be properly
entitled. If, from conflicting claims. OF
any other cause the treasurer or commits
slOner be unable Ia any case 10 determine
TO whom the money should be paid he may,
upon giving at least ten days notice in
writing 10 the parties interested. OF making
claim. or such Of them as may be found ia
the county or city, apply by motion to the
county or corporation court Of his county
or city; or any of the claimants may upon
ike notice given g. any adverse party and
the treasurer or commissioner. make such
application and motion, and the court. upon
such evidence as may be adduced. shall de-
termine and adjudge what disposition snail
be made Of the fund in dispute and shall
make such order 10 regard 10 costs as may
be proper.
If any treasurer or commissioner fail or
refuse to pay 10 any person such moneys as
he NAV be entitled 10 under this act, the
same shall be recoverable on motion in the
court aforesaid against the treasurer
or commissioner and his sureties after ten
days notice. with costs and interest, and no
commissions shall DO allowed 70 any officer
on any amount for which judgment may DO
given against him under this section,
On the lst day Of January and July in
each year every such treasurer and COM
missioner shall make out an account show
ing all disbursements by him and all claims
allowed. and also u statement of all claims
filed with him hereunder during the pre-
ceding six months. and the balance of said
fund remaining in his hands. and shall sub
nit the same. with proper vouchers. 10 the
OF accounts OF his county or
corporation. who shall examine tho same.
and If correct certify It, and such account
ID d'atatAmant Of claims fled shall be rrane-