Virginian-pilot. (Norfolk, Va.) 1898-1911, 1900-03-08

aoHiinlSter Such OathS, and, If III the
Judgment OF the Commission of valu-
atAoh the valuation OF Sucn appllcantS
properly be deemed erroneous, ne shall
cause the same 10 De corrected, and Tx
Tie amount OF the vaiuaNon us he
may deem Just, and declare his de-
cision thereon within thirty days from
the time such application was made.
b. After said books have been closed,
ana on or before the 18th day of June
ot eacn year, the Commissioner Of VAL
uatlon shall make u report of all valu-
atoms fixed by him in such manner as
snall be prescribed by the Auditor OF
Iuoiic Accounts 10 the Commissioner of
the Revenue OF the county or city
where said taxpayer is taxable, who
snall thereupOn enter the same on his
personal property and income books
and assess the State taxes thereon.
Any person considering himself ag-
grieved by the valuation and assess
nent may, within six months after the
commissioner of the Revenue has de-
ilvered his books to the Treasurer, APP
ply for relief to the Corporation or
HustinSs Court of said city or corpora
ton, or To the County or Corporation
Court to which said report has been
returned; provided, that such person
has previously made the application in
writing to the Commissioner of Valua-
ton, as prescribed in section of this
act; or provided, that such person can
show to the satisfaction of the court
that he was prevented from making
such application by the fact that he
! was absent from the city or corpora
ton during the whole period that the
| books of the Commissioner of Valua-
ton were open to public inspection. In
all cases before the court the Attor-
ney for the Commonwealth shall defend
such application, and no order made In
Co ~C T.
validity unless 1t is Stc-ad therein that
such attorney did so defend that the
Commissioner of the Revenue and the
| Commissioner of Valuation were exam
ined as witnesses touching the appli-
cation: and the facts proved to be GER
| titled to the Auditor of Public rAc-
counts. Upon such application the Cor
| poration or Hastings Court or County
| Court NAV order such redress as Is
now provided by law for erroneous as
| sessments.
Z. No personal return to the several
| commissioners of the revenue of the
| property reported under this act shall
hereafter be made by any individual
| firm or corpora tion for State taxation
s. All books and other papers used in
the office of the Commissioner of Val
uation shall be the property of the
| State. and the costs of printing and
| binding the same. as well as the costs
| OF advertising, as prescribed In this
act. shall be paid out of the State
| Treasury.
| 8. The Commissioner of Valuation
| shall be entitled to receive as compen-
saton Cor services under this act t.
| be paid in the same manner rs the COM
| pensation Is now made to the Commits.
| sioner of the Revenue, one twentieth OF
! per centum, to be calculated on the
amount Of property and incomes as.
scssed under this act: provided. thai
the Commissioner of Valuation shall re
| fund and cover into the State Treasury
the COMPENSATION paid him on all prop
| erty that shall have the taxes thereon
RENTED by reason of erroneous assess
ment.
10. The Commissioner of Valuation
may appoint one or more deputies, VIII.
may discharge any of the official duties
of their principal during his contin
uance in office; and such deputy or de
| puties may be removed from Office a.
| any time by their principal
II. The Governor of Virginia shall
have mower to remove from office an,
Commissioner of Valuation for malfea-
sance. misfeasance. Incompetence. oil
gross neglect of official duty, after rea.
sonable notice to the officer to be affect
ed thereby
IL Any vacancy in the office of Com.
missioner of Valuation in any city o,
corporation. caused by the death. resie
nation or removal of the commissions,
during his term of office, shall be file,
by the said board for the uneXpiret
term. g
IS. All acts and parts of acts incon.