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Acts of the General Assembly
of the State of Virginia,
Passed at Adjourned Session, 1863,
in the Eighty-Seventh Year of the Commonwealth:

Electronic Edition.

Virginia.


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University of North Carolina at Chapel Hill,
1999.

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Library of Congress Subject Headings, 21st edition, 1998

LC Subject Headings:



Title Page


ACTS
OF THE
GENERAL ASSEMBLY
OF THE
STATE OF VIRGINIA,
PASSED AT ADJOURNED SESSION, 1863,
IN THE
EIGHTY-SEVENTH YEAR OF THE COMMONWEALTH.

RICHMOND:
WILLIAM F. RITCHIE, PUBLIC PRINTER.
1863.


Page 3

PUBLIC OR GENERAL ACTS.

CHAP. 1.--An ACT imposing Taxes for the Support of Government.
Passed March 28, 1863.

        Be it enacted by the general assembly, that the taxes on the persons and subjects in this chapter mentioned, or required by law to be listed or assessed, shall, for the year commencing on the first day of February eighteen hundred and sixty-three, and thereafter, be yearly as follows:

Taxes on lands and lots.

Tax on lands

        1. On tracts of lands and lots belonging to any person, firm, company or corporation, with the improvements thereon, not exempt from taxation, one per centum on the assessed value thereof.

Personal property.

On personal property, moneys and credits

What exempted

Moneys, what included in

Credits, how construed

Moneys and credits in other states, by whom listed

How value ascertained

        2. On all the personal property (except property owned and not hired or impressed by the confederate government), moneys and solvent credits, as defined in this section, including all capital, personal property and moneys of incorporated joint stock companies (other than rail road, canal or turnpike companies), and all capital invested, used or employed in any manufacturing, trade or other business, one per centum on the assessed value thereof. But property otherwise taxed, and property from which any income is derived, or on the capital invested in any trade or business, in respect to which a license so taxed is issued, certificates of stock, moneys and personal property that constitute part of the capital of any bank, savings institutions and insurance companies shall not be listed under the provisions of this section. The word "moneys" shall be construed to include not only gold, moneys, silver and copper coin, but bullion and bank notes, and confederate and state treasury notes, and county and corporation notes. The word "credits" shall be construed to mean all bank, state or corporation stocks, claims or demands owing or coming to any person, whether due or not, and whether payable in money or other thing, after deducting therefrom all bona fide debts due by such person as principal debtor. Money and credits in any state of the Confederate States, or in any other country, owned by any resident of this state, shall be listed by such resident, and taxed to him at the listed rate prescribed by this act. In ascertaining the value of such money or credits, the commissioner shall examine the person on oath, if to be found; if not found, shall assess the same upon the best information


Page 4

he can obtain, and shall add to, or deduct the exchange on the value of such money or credit between this state and such state or country where such moneys or credits may be, to be computed as of the first of February next preceding.

Free negroes.

Free negroes

        3. On every male free negro who has attained the age of twenty-one years, two dollars; but no tax shall hereafter be assessed or collected on such free negro under the act of the sixth of April eighteen hundred and fifty-three, establishing a colonization board.

White males.

White males

        4. On every white male inhabitant who has attained the age of twenty-one years, not exempt from taxation by order of the court, in consequence of bodily infirmity, two dollars.

Public bonds.

Interest on public bonds

        5. On the interest or profit which may have accrued, and is solvent, or which may have been received by any person, or converted into principal so as to become an interest bearing subject, or otherwise appropriated, within the year next preceding the first day of February of each year, arising from bonds, interest bearing treasury notes, or other certificates of debt of the Confederate States, or of this or any other state or country, or any corporation created by this or any other state, whether the stock of such company be exempt from taxation or not, seventeen per centum. But such interest or profits derived from bank stock or shares of savings institutions and insurance companies which pay taxes thereon into the treasury, shall not be included herein, unless invested or otherwise appropriated; and if so invested or otherwise appropriated, the tax thereon shall be at the rate of one per centum on the assessed value thereof. If no interest shall have been received within the year preceding the first day of February, then the value of the principal of such bonds shall be assessed and taxed as other property, and as prescribed by law.

Bank dividends.

On bank dividends

        6. On the dividends declared by any bank incorporated by this state, the tax shall be seventeen per centum upon the amount thereof of; to be paid into the treasury by the bank. If the dividend be that of a bank incorporated elsewhere, the tax shall be seventeen per centum upon the amount thereof; to be assessed and collected as other taxes.

Dividends of steam boat and such like companies.

On dividends of steam boat and similar companies

        7. On the dividends declared within the year next preceding the first day of February, if the same be equal to or over six per centum on its capital, by steam boat and companies of similar character, not specially named for taxation, whether incorporated by this or any


Page 5

other state, or whether operating with or without a charter, seventeen per centum. If there be no dividend, or such dividend be not equal to six per centum of such capital, then such company shall pay a tax on its capital at the rate of one per centum on such capital. For this purpose, capital shall be held to consist of stock subscribed, money deposited, and bonds, certificates and other evidences of debt held or owned by such companies.

Savings banks and insurance companies.

On savings banks and insurance companies

        8. Savings banks and insurance companies, whether incorporated by this state, or operating without a charter granted therein, shall, in June and December of each year, either declare a dividend of profits arising out of the operations of such savings banks and insurance companies, for the six months ending on the first day of June and December next preceding, or determine their inability to do so. If a dividend be declared of as much as three per centum of its capital, as herein defined, the said institution and company shall cause a tax, at the rate of seventeen per centum per annum, to be paid into the treasury, and the same shall be retained from the dividend on which it is payable. If there be no dividend, or if such dividend be not as much as three per centum of such capital, as herein defined, then such institution and such company shall pay into the treasury a tax on its capital at the rate of fifty cents on every hundred dollars of such capital. For this purpose, the capital stock shall be held to consist of stock subscribed, money deposited, and bonds, certificates and other evidences of debt held or owned by such institution and company. Between the first and fifteenth of June and December of each year, such institution and company shall certify, on the oath of its chief accounting officer, the amount of the dividend declared, if any, and of its capital, where no dividend has been declared, and shall pay the tax herein imposed into the treasury. If any such institution or company fail to make such report and pay such tax, it shall be liable for the same, and forfeit not less than five hundred dollars nor more than two thousand dollars.

Dividends of companies not incorporated by this state.

On companies not incorporated by the state

        9. On dividends of rail road or other like companies not incorporated by this state, the tax shall be seventeen per centum upon the amount thereof; to be listed and charged to the recipient of such dividends, or those entitled to receive the same. If such dividend be not equal to six per centum of such capital, the stock so held shall be listed and taxed as other property, and no tax shall be imposed on the dividends of such companies.

Income.

On income or fees

Exception

Taxes of officers of government, how paid

        10. On the income, salary, compensation or fees received during the year ending the first day of February of each year, in consideration of the discharge of any office or employment in the service of


Page 6

the state, or in consideration of the discharge of any office or employment in the service of any corporation, or in the service of any company, firm or person, except where the service is exclusively that of a minister of the gospel, two and one-half per centum upon so much thereof as exceeds five hundred dollars. The tax on a salary, payable under this section by an officer of government, receiving the same out of the treasury, shall be deducted at the rate chargeable on the annual salary, on the amount drawn from the treasury at the time the salary is audited and paid; and fees or other income of such officer shall be listed and assessed by the commissioners as in other cases, and at the rates prescribed thereon.

Profits.

On profits

        11. The commissioner of the revenue shall ascertain from, and assess for taxation against, every person in his district, the net income of such person, received or realized, though not received, during the year next preceding the first day of February of each year, derived in any of the modes following, set:

        First--All profits from any licensed trade, business or occupation.

        Second--All profits from the use of money by another, for the benefit of the owner thereof.

What exempted

        Third--All profits from buying and selling, or from the exchange of real or personal property, or from buying and selling, or from the exchange of bonds, public and private, stocks and other choses in action, and all profits from any other trading or speculating; provided, however, that this section shall not be construed to embrace the agricultural products, when sold by the producer, or the personal property used in raising said products, nor cattle or other live stock, when sold by the person assessed with the tax on said cattle or other live stock; nor cattle or other live stock sold by the person who has grazed or fed the same for a period not less than three months prior to such sale; nor a sale of real or personal property, purchased by the vendor for his own individual use and not for resale by him; nor any income, salary, compensation or fees received from the discharge of any office or employment mentioned and taxed under the provisions of the next preceding section. The auditor of public accounts shall make such rules and regulations for the guidance of the commissioner under this section, as he shall deem proper; and shall, for that purpose, direct the examination on oath of any party concerned, and of any other person whose evidence may aid the commissioner in the performance of his duty.

Erroneous assessment, how redressed

        12. Redress for any alleged erroneous assessment, and all proceedings thereon, shall be regulated by the laws in force in other cases.

Rate of tax

What deducted from gross income

        13. The tax under this section shall be ten per centum upon so much of the net income, assessed as herein before provided, as


Page 7

the sum of three thousand dollars: provided, that all licenses, taxes or per centage taxes paid for the year preceding the first day of February eighteen hundred and sixty-three, by persons who may have obtained a license, shall be abated from the gross incomes, in order to ascertain the net incomes taxed under this section; and all other expenses incurred in carrying on the business which may have produced such income for said year, and all county, city and corporation taxes for the privilege of carrying on said business for said year, shall be abated from the gross income.

Toll bridges.

On toll bridges and ferries

        14. On the yearly rent or annual value of toll bridges and ferries, whether authorized by law or not, other than those toll bridges and ferries exempt by their charter from taxation, seventeen per centum.

Collateral inheritances.

On collateral inheritances

        15. On the estate of a decedent, which passes under his will or by descent to any other person, or for any other use than to or for the use of the father, mother, husband, wife, brother, sister, nephew, niece, or lineal descendant of such decedent, there shall be a tax of three per centum of such estate.

Estates passing under sequestration acts.

On estates under sequestration act

        16. On all estates, which, under the effect or by the provisions of the sequestration act of the Confederate Congress, or any act amendatory thereof, may legally pass, otherwise than by purchase, to any person, there shall be a tax of ten per centum on the value thereof.

Internal improvement companies.

On internal improvement companies

When and what to report to auditor

When only partly in the state

Tolls, how to be construed

Exemptions annulled

        17. On every passenger transported on any rail road or canal in this state, for and on behalf of this state or of the Confederate States, one and a half mill for every mile of transportation; and on all freight so transported, three-fourths of one per centum of the gross amount received by the company controlling such rail road or canal, for the transportation of such freight, or for tolls thereon, or for privileges granted thereby; and on every passenger transported on any rail road or canal in this State, other than those above mentioned, two and a half mills for every mile of transportation; and on all freight so transported, other than that above mentioned, one and a quarter per centum of the gross amount received by the company controlling such rail road or canal, for the transportation of such freight or tolls thereon, or for privileges granted thereby. And it shall be the duty of every such company to collect for the state the tax herein imposed; and every rail road Company or canal company, whether exempted from taxation by its charter or not, shall hereafter report quarterly, on the fifteenth day of March, June, September and December in each year, to the auditor of public accounts, the number of passengers transported, and the aggregate number of


Page 8

miles traveled by them within this commonwealth, and the gross amount received by such company for the transportation of freight over such road or canal, or any part thereof, or water or other improvement owned or connected therewith, during the quarter of the year next preceding the first day of the month in which such report is to be made. Such company, whose road or canal is only in part within the commonwealth, shall report as aforesaid such portion only of such amount received for passengers and for transportation of freight, as the part of the said road or canal which is within this commonwealth bears to the whole of such road or canal. If the profits of such road or canal consist in whole or in part of tolls, the gross amount thereof shall, for the purposes of this act, be construed to be a part of the gross amount received for the transportation of freight. It is the intention of this act to abrogate and annul all exemptions from taxation of any such company, contained in its charter, during the existing war, and to subject such company to the uniform rate of taxation prescribed by law, so far as the general assembly has power to do so. The property of such company, over and above the property they are authorized by its charter to hold, shall be taxed as other property.

Statement of rail road officers.

Report made on oath

Penalty for failure

When taxes to be paid into the treasury

When liable to pay taxes on lands and other property

        18. Such statement shall be verified by the oaths of the president and the superintendent of transportation, or other proper officer. Every company failing to make such report, shall be fined five hundred dollars; and any company having a subordinate board, or any board managing any part of its works, may by its by-laws create and enforce such penalties as will secure proper reports of such companies. At the time of making such reports, such company shall pay into the treasury the taxes imposed on passengers, freight, tolls and privileges, as in this act provided. Every such company paying such taxes, shall not be assessed with any tax on its lands, buildings, cars, boats or other property (owned but not hired) which they are authorized by law to hold or have But if any such company fail to pay such taxes at either of the times specified therefor, then its lands, buildings, cars, boats and other property shall be immediately assessed, under the direction of the auditor of public accounts, by any person appointed by him for the purpose, at its full value, and a tax shall at once be levied thereon as on real estate and other property, at twenty-five cents on every hundred dollars value thereof, on account of each quarterly default; to be collected by any sheriff whom the auditor may direct; and such sheriff shall distrain and sell any personal property of such company, and pay such taxes into the treasury within three months from the time when such assessment is furnished to him.

Express companies.

Express companies to report quarterly to auditor

Form of report

Penalty for failure to report

Stockholders and members liable for tax and penalty

Not to do brokerage business

Penalty for doing business of broker or merchant

        19. Every express company shall make return to the auditor of


Page 9

public accounts, on or before the fifteenth day of March, June, September and December of each year, of the gross receipts of such company, on account of any transactions, profits or charges within the state of Virginia, within the three months next preceding the first day of March, June, September and December of each year. If the auditor of public accounts shall have prescribed a form for such return, the said report shall be in the form prescribed. If no such form shall have been prescribed, the report shall be in such form as will best disclose the operations of such company. The report of such company shall be verified by the oaths of the agents and chief officers of such company, at its principal office in this state. The report shall show the gross receipts and charges of such company for business done in this state, whether collected in or out of the state. Such express company shall be the collector for the state of the taxes herein imposed, and shall, on or before the fifteenth day of March, June, September and December, pay, on the total receipts so reported, a tax of two and one-half per centum. For a failure to make such report or pay such tax, a penalty of not less than one thousand nor more than five thousand dollars shall be imposed upon the company so failing. For the payment of the tax and of such penalty, the stockholders and members of such company shall be personally liable, and judgment may be rendered against them, or any of them, personally in the circuit court of the city of Richmond, in the mode prescribed by law. Such company and its officers and agents are hereby prohibited from doing any business appertaining to the business of a broker or merchant, unless licensed as broker or merchant. Such principal officer shall require from the several agents employed by such company, a report of their transactions on oath; which report, so sworn to, shall accompany the report of the chief officer to the auditor of public accounts. All reports made after the first day of December eighteen hundred and sixty-two, shall be made under the provisions and in pursuance of this act. Such company, its officers and agents, doing business as broker or merchant, without a license, shall forfeit not less than two hundred nor more than two thousand dollars.

Suits.

Original suits

Appeals

        20. When any original suit, ejectment, attachment (other than on a summons to answer a suggestion, sued out under the provisions of the eleventh section of chapter one hundred and eighty-eight of the Code) or other action is commenced in a circuit, county or corporation court, there shall be a tax of one dollar and seventy cents; if it be an appeal, writ of error or supersedeas in a circuit court, there shall be a tax of three dollars and forty cents; if it be an appeal, writ of error or supersedeas in a district court, eight dollars and fifty cents; and if in the court of appeals, eight dollars and fifty cents.

Seals.

On seals

What exempted

        21. When the seal of a court, of a notary public, or the seal of


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the state is annexed to any paper except in those cases exempted by law, the taxes shall be as follows: For the seal of the state, five dollars; for any other seal, two dollars and fifty cents; and herein shall be included a tax on a scroll annexed to a paper in lieu of an official seal. But this section shall not apply to seals of courts affixed to bonds of any county, executed for money raised to aid in equipping soldiers of such county, or to aid in the support of the families of such soldiers; nor shall the tax provided in this section apply to any seal of a court affixed to any papers required in order to receive the arrearages of pay or allowances due to a deceased soldier, either from this state or the Confederate States.

Transfer of state stock.

On transfer of state stocks

How tax collected

Compensations of second auditor

        22. For the transfer of all state stock to be registered in the office of the second auditor, for each certificate of stock, there shall be a tax of ten cents for every hundred dollars. It shall be the duty of the second auditor to collect said tax before the delivery of such certificate of transferred stock, and render an account of receipts for each preceding quarter of a year, and pay the same into the treasury, at the end of each quarter, to the credit of the commonwealth, deducting five per centum thereupon as his compensation.

Wills and administrations.

On wills and administrations

        23. On the probate of every will or grant of administration not now exempt by law, there shall be a tax of two dollars and fifty cents.

Deeds.

On deeds

        24. On every deed admitted to record whether the same has been recorded before or not, and on every contract relating to real estate, whether it be a deed or not, which is admitted to record, there shall be a tax of two dollars and fifty cents.

Bank corporations.

Bank charters

        25. On every law incorporating or chartering or rechartering any bank, with a capital not exceeding two hundred thousand dollars, there shall be a tax of one hundred and twenty-five dollars: with a capital of over two hundred thousand dollars and not exceeding four hundred thousand dollars, there shall be a tax of two hundred and fifty dollars; with a capital of over four hundred thousand dollars and not exceeding six hundred thousand dollars, there shall be a tax of three hundred and seventy-five dollars; with a capital of over six hundred thousand dollars and not exceeding eight hundred thousand dollars, there shall be a tax of five hundred dollars; and with a capital of over eight hundred thousand dollars, there shall be a tax of six hundred and twenty-five dollars.

Manufacturing companies.

Charters of manufacturing companies

        26. On every law incorporating or rechartering any oil, iron, coal


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or manufacturing company, if the maximum capital is one hundred thousand dollars or less, there shall be a tax of one hundred and twenty-five dollars; and if it exceed that amount, there shall be a tax of two hundred and fifty dollars.

Gas light and other companies.

Charters of gas light and other companies

        27. On every law for the incorporation of any canal, rail road, insurance, gas light, express or telegraph company, if the maximum capital is one hundred thousand dollars or less, there shall be a tax of one hundred and twenty-five dollars; and if it exceed that amount, there shall be a tax of two hundred and fifty dollars: provided, that the tax imposed by this section shall not apply to the Virginia canal company.

Savings institutions.

Charters of savings institutions

        28. On every law chartering, renewing or extending the charter of any savings institution, if the maximum capital is one hundred thousand dollars or less, there shall be a tax of one hundred and twenty-five dollars; and if it exceed that amount, there shall be a tax of two hundred and fifty dollars.

Private corporations.

Private charters

        29. On every law chartering, renewing or extending the charter of any private corporation, other than those herein before mentioned and other than acts for the incorporation of a college, academy, seminary of learning, or literary or charitable institution or cemetery, if the maximum capital is one hundred thousand dollars or less, there shall be a tax of one hundred and twenty-five dollars; and if it exceed that amount, there shall be a tax of two hundred and fifty dollars.

Unorganized companies, how taxed.

Unorganized companies

When to make report to auditor

        30. All the acts of assembly creating or continuing corporations mentioned in this act, which, since the third day of April eighteen hundred and sixty-one, have not been organized, by accepting the charter granted to the corporators, and paid the taxes thereon, according to the provisions of the act entitled an act imposing taxes for the support of government, passed April the third, eighteen hundred and sixty-one, shall hereafter, upon being organized, or upon accepting the charter, return a statement, verified by the oath of the president or other, proper officer, to the auditor of public accounts, showing the amount of the capital of the company or corporation of which he is president, on or before the first day of July, eighteen hundred and sixty-three; and those corporators omitting so to accept the charter, and to return by that time, and afterwards accepting, shall, on or before the first day of July in the year next after such acceptance, make such report, and at the same time pay into the treasury the amount of tax imposed by this act.


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ON LICENSES.
Ordinaries.

Ordinaries and public entertainment

License to sell ardent spirits

Not to include sale of other things

What houses deemed ordinaries

        31. The taxes on licenses shall be as follows: On a license to keep an ordinary or house of public entertainment, one hundred dollars; and if the yearly value of such house and furniture, whether rented or kept by the proprietor, exceed one hundred dollars, and is less than two hundred dollars, the, tax shall be one hundred and twenty-five dollars; and if the yearly value thereof exceed two hundred dollars, there shall be added to the last mentioned sum thirty-four per centum on so much thereof as exceeds two hundred dollars; and if the license grants the privilege of retailing ardent spirits, porter, ale or beer, to be drank elsewhere than at such ordinary, there shall be added to said license a tax of one hundred and twenty-five dollars, in addition to the amount otherwise imposed; and if the business be continued, there shall also be a tax of two and a half per centum upon the amount of such sales for the preceding year, in addition to the specific tax. But the privilege to sell ardent spirits hereby authorized, shall not be construed to authorize the sale of any other thing under cover of a license to keep an ordinary; and any sales not authorized at such ordinary, shall be deemed to be sales by the ordinary keeper without license. All houses at any time heretofore kept as hotels or licensed ordinaries, shall be deemed to be houses of public entertainment; and if licensed, shall be licensed as such, with or without the privilege of selling ardent spirits.

Private entertainment.

Private entertainment and boarding houses

        32. On a license to keep a house of private entertainment or a private boarding house, twenty dollars. If the yearly value thereof and furniture exceed one hundred dollars, there shall be added to the last mentioned sum twenty-five per centum on so much thereof as exceeds one hundred dollars. But no house shall be deemed a private boarding house, with less than five boarders.

Cook shops and eating houses.

Cook shops and eating houses

        33. On every license to keep a cook shop or eating house, fifty dollars; and in addition thereto, fifty per centum on so much of the yearly value thereof as exceeds one hundred dollars.

Bowling alleys.

Bowling alleys

        34. On every license permitting a bowling alley or saloon to be kept for a year, one hundred and twenty-five dollars; but if there be more than one such alley kept in any one room, forty dollars each shall be charge for the excess over one.

Billiard tables.

Billiard tables

        35. On every license permitting a billiard table to be kept for a


Page 13

year, two hundred and fifty dollars; but if there be more than one such table kept in any one room, one hundred and twenty-five dollars each shall be charged for the excess over one table.

Bagatelle tables.

Bagatelle tables

        36. On every license permitting a bagatelle or other like table be kept for one year or any less time, fifty dollars for the first, and if more than one, thirty dollars for each additional table.

Livery stables.

Livery stables

What included as stalls

Ordinary keepers not exempt

        37. On every license to a keeper of a livery stable, two dollars and a half for each stall thereof; and herein shall be included as stalls, such space as may be necessary for a horse to stand, and in which a horse is or may be kept at livery otherwise than for the purpose of feeding horses by one day only; and no exemption from this license shall be allowed to any person in consequence of such person being licensed to keep an ordinary or house of private entertainment, if any horses be kept, fed or hired for compensation by the proprietor thereof, except that no tax shall be required on such stalls as are kept exclusively and used for horses belonging to travelers or guests stopping at such house.

License to distill or rectify ardent spirits.

Distilling or rectifying ardent spirits

Additional tax per gallon

How quantity to be ascertained

When this section to commence

        38. On every license to distill or rectify ardent spirits, if the machinery be propelled by steam power, the tax shall be two hundred and fifty dollars; if the machinery be not so propelled, the tax shall be one hundred and twenty-five dollars; and if the distillery is for the manufacture of ardent spirits from fruit, vegetables, syrup, molasses, sugar cane or sugars only, the tax shall be twenty dollars, and no deduction shall be allowed if the privilege be exercised for less than a year. In either case, there shall be a tax of fifty cents per gallon on the quantity of ardent spirits to be manufactured, which shall be stated in the license; and when the quantity so stated shall have been made, the license thereafter shall be void; and any person continuing the manufacture, after the quantity named in the license shall have been made, shall be liable to all penalties of a person distilling without a license. If the person desiring such license make application therefor, he shall state on oath the probable quantity which in his opinion he will distill during the time the license is to continue, and the tax shall be assessed as well for the specific amount as upon the quantity to be produced. If the application shall not be made to the commissioner for an assessment, the commissioner shall assess the specific tax as in other cases, of default, and shall ascertain, upon the best information he can obtain, the probable quantity which the distillery will produce during the time the license will continue, and shall therefrom assess the actual rate per gallon provided for in this act. If the quantity to be manufactured under such license shall have been made, and the person desires an enlargement


Page 14

of the quantity, he may apply for a new assessment and new license for the additional quantity desired, which shall be granted upon the payment of the tax on the gallon, without the specific tax to rectify or distill. This section of this act shall be in force from the passage thereof, so far as to impose the tax for the manufacture of ardent spirits from fruit, vegetables, syrups, molasses, sugar cane or sugars; for the manufacture of ardent spirits for the confederate government, or under any contract or agreement therewith; and shall be in force, as to the manufacture of liquors generally, from and after the time the act entitled an act to prevent the unnecessary consumption of grain by distillers and other manufacturers of spirituous or malt liquors, passed March twelfth, eighteen hundred and sixty-two, shall expire: provided no license or tax shall be required of any person for manufacturing thirty-three gallons, in one year, out of the fruit, vegetables, syrups, molasses, sugar cane or sugars of his own production, for his own use.

Merchants.

Merchant's specific tax

Tax, when proportioned to sales

License tax to be had for selling articles for others

Not to sell at auction except to close business

        39. On every license to a merchant or mercantile firm, where a specific tax is to be paid, one hundred and fifty dollars; and where the tax is in proportion to the sales, if the taxable sales shall be under one thousand dollars, the tax shall be fifty dollars ; if one thousand dollars and under fifteen hundred dollars, sixty dollars; if fifteen hundred dollars and under twenty-five hundred dollars, eighty dollars; if twenty-five hundred dollars and under five thousand dollars, one hundred and twenty dollars; if five thousand dollars and under ten thousand dollars, one hundred and ninety dollars; if ten thousand dollars and under fifteen thousand dollars, two hundred and forty dollars; if fifteen thousand dollars and under twenty thousand dollars, two hundred and eighty dollars; if twenty thousand dollars and under thirty thousand dollars, three hundred and fifty dollars; if thirty thousand dollars and under fifty thousand dollars, five hundred and twenty dollars; and if over fifty thousand dollars, twenty-five dollars for every ten thousand dollars excess over the said sum of fifty thousand dollars. In addition to the amount herein required to be paid upon taxable sales, there shall also be paid a license tax of three-tenths of one per centum upon the amount of all articles sold by said merchant for others, whether such goods be agricultural productions, or other articles exempted in the hands of the producer or owner from taxation or otherwise. If any merchant is about to close out and discontinue his business, he may sell the same by auction; but under no other circumstances shall he sell by auction, unless he obtain a license as auctioneer. But nothing contained in this section shall be construed to authorize any such person to sell wine, ardent spirits, or a mixture thereof.

Merchants' permission to sell ardent spirits.

Merchants' license to sell ardent spirits

Tax on sales of preceding year

        40. In every case in which the license to a merchant or mercantile


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firm includes permission to sell wine, ardent spirits, or a mixture thereof, porter, ale or beer, by wholesale and retail, or by retail only, if such merchant or firm sell by wholesale and retail, or by wholesale only, an additional tax of two hundred and fifty dollars; and on the amount of such sales within the year next preceding, there shall be a tax of two and one-half per centum on the amount of such sales for the year next preceding the time of obtaining said license, in addition to the specific tax imposed as aforesaid; but said sales shall not be estimated in ascertaining the amount of a merchant's license, except where such merchant fails to take out a license to sell ardent spirits; in which case, the sales of liquors for the preceding year shall be estimated as part of the sales of merchandise, whether such liquors were sold under a license or not, and on such part of his sales there shall be an additional tax of ten and one-half per centum.

Merchant tailors and others.

Merchant tailors, &c.

        41. Merchant tailors, lumber merchants and dealers in coal or wood, shall obtain license as merchants, and be assessed and taxed thereon as other merchants are by the preceding sections of this act, and shall be subject to like penalties for conducting such business without a merchant's license, except that any captain or other person having the command or control of any vessel, shall not be required to take out a license to sell wood by retail from such vessel.

Commission merchants.

Commission merchants

Additional tax for continuing business

        42. The tax on every license to a commission merchant, forwarding merchant or ship broker, shall be one hundred dollars each for commencing business; and if to continue such business after the same has been carried on for one year, the tax on such license shall be five per centum on the amount of all commissions of every kind received; and this tax shall be in addition to such tax as may be imposed on a license to such merchant or firm to sell goods, wares or merchandise. All goods consigned to any such commission merchant or forwarding merchant, whether such goods be agricultural productions, or other articles exempted in the hands of the producer or owner from taxation, shall be included as subjects of taxation, under the provisions of this section.

General auctioneers.

General auctioneers

For continuing business

Where sales to be made

        43. On every license to an auctioneer or vendue master to sell goods, wares and merchandise at public auction, sixty-five dollars; and if the place of business be in a town containing, when assessed, a population of three thousand inhabitants, eighty dollars; if the population exceed three thousand, an additional tax of forty dollars for every thousand persons above that number, and at that rate for any fractional excess less than one thousand; but such license shall not authorize the sale of slaves or real estate at auction. On every


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license to an auctioneer or vendue master in this section mentioned, to continue the business after the same has been carried on for a year, there shall be an additional tax of five-eighths of one per centum on the amount of taxable sales of such auctioneer or vendue master for the preceding twelve months. But no sale shall be made at any place other than the house named in the license as the place of business, or at such other place as the person owning the property is authorized to sell the same; but this prohibition shall not apply to cargo sales, or the property of persons closing out business for which they have a license; and no goods shall be consigned to such auctioneer for sale, unless the owner thereof has obtained a merchant's license for a period as long as one whole year.

Negro auctioneers.

Negro auctioneers

        44. On every license to an auctioneer or vendue master to sell slaves at public auction, sixty-five dollars; and if the place of business be in a town containing a population of three thousand inhabitants, eighty dollars; if the population exceed three thousand, an additional tax of forty dollars for every thousand persons above that number, at the time of making the assessment, and at that rate for any fractional excess less than one thousand. On every license to an auctioneer or vendue master, in this section mentioned, to continue the business after the same has been carried on for a year, an additional tax of one-half of one per centum on the amount of taxable sales of such auctioneer or vendue master.

Real estate auctioneers.

Real estate

Taxable sales, how construed

        45. On every license to an auctioneer or vendue master who deals exclusively in real estate, sixty-five dollars; and if the place of business be in a town containing a population of three thousand inhabitants, eighty dollars; if the population exceed three thousand, an additional tax of forty dollars for every thousand persons above that number, and at that rate for any fractional excess less than one thousand. On every license to an auctioneer or vendue master in this section mentioned, to continue the business after the same has been carried on for a year, an additional tax of one-half of one per centum on the amount of taxable sales of such auctioneer or vendue master. "Taxable sales," in this and the two preceding sections, shall be construed to embrace all sales made by such auctioneers, or vendue masters, whether such sales be public or private: provided, that such tax on private sales shall not apply to cases where the merchant's tax is payable on said sales.

Common crier.

Common crier

        46. On every license to a common crier, if in a town of more than one thousand inhabitants, twenty-five dollars; but he shall not be authorized to act in the sale of any property, belonging to any person,


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unless such owner is authorized to sell such property without a license, or has obtained license to do so.

Sample merchants.

Sample merchants

        47. On every license to sell goods by sample, card or other representation, five hundred dollars.

Telegraph companies.

Telegraph companies

        48. On every license to a telegraph company to operate within this state, one hundred and sixty-five dollars; and on the business of the preceding year, an additional tax of two and a half per centum on the gross receipts received or contracted to be received by such company for business done within the year next preceding the time of obtaining license.

Patent rights.

Patent rights

        49. On every license to sell or barter the right to manufacture or use any machinery or other thing patented to any person or company, under the laws of the Confederate States, twenty-five dollars in each county; and no merchant shall sell the same without an additional license and the payment of the tax prescribed by this section. But patentees who are citizens of Virginia shall not be subject to the tax imposed by this section.

Medicines.

Medicines

        50. On every license to sell medicines, if by retail, sixty-five dollars; and if by wholesale, one hundred and twenty-five dollars. A person having a merchant's license may sell medicines without any additional license, unless the same be sold on a commission; in which case, the additional license and tax shall be imposed. Such license shall continue to be construed not to authorize the sale of ardent spirits by prescription or otherwise.

Book agents.

Book agents

        51. On every license to a person obtaining subscriptions to books, maps, prints, pamphlets or periodicals, sixty-five dollars for each county, city or town. On every license to sell or in any manner furnish the same, sixty-five dollars. If the person obtaining such license has not been a resident of the Confederate States two years, the tax shall be in each case five hundred dollars. But any person who has been a resident of the Confederate States for two years, desiring to distribute or sell any religious books; newspapers or pamphlets, may apply to the county or corporation court of each county, city or town in which he may desire to distribute or sell the same; and such court, upon being satisfied that such person is a proper person for such duty, may grant him a license without the imposition of any tax for the privilege; but this section shall not apply to books, newspapers or pamphlets written by citizens of, or published in the Confederate States.


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Agents for renting houses.

Agents for renting houses

        52. On every license to a person engaged as agent for the renting of houses, one hundred and twenty-five dollars.

Agents for hiring negroes.

Agents for hiring negroes

        53. On every license to a person engaged as agent for the hiring of negroes, one hundred and twenty-five dollars.

Stallions.

Stallions

        54. On every license to the owner of a jackass or stallion, for services of which compensation is received, three times the amount of such compensation, when the charge is for such service by the season; and when such services are for less than a season, then three times what a commissioner may judge to be a reasonable charge therefor; the tax, however, in no case to be less than fifteen dollars. Such license shall authorize the performance of such services in any part of the commonwealth.

Theatrical performances.

Theatres

Tax for twenty-four hours

        55. On every license permitting the proprietor or occupier of a public theatre, or rooms fitted for public exhibitions, to use the same for the year, if such room be in a town or city of more than five thousand inhabitants and less than ten thousand inhabitants, fifty dollars; and in all towns containing more than ten thousand inhabitants, one hundred and fifty dollars; and it shall not be lawful to exhibit such performances in any other than a licensed house in such towns; and on every license permitting theatrical performances therein for twenty-four hours, fifteen dollars; but a license may be granted permitting theatrical performances for the term of one week; in which case, the tax shall be twenty dollars during said last mentioned time; and on a license to continue such performances in such houses, there shall be an additional tax of ten cents on each person who shall have attended the exhibitions during the time the last preceding license continued; but if the commissioner shall apprehend that the license will not be renewed at the end of the week, he may refuse the license for a longer period than twenty-four hours.

Refreshments in theatres.

Refreshments in theatres

        56. On every license permitting the sale of refreshments in a theatre during such performances, eighty-four dollars for each place of sale, and no abatement shall be made, if the privilege be exercised for a period less than one year. But such license shall not include the privilege of selling wine, ardent spirits, or a mixture thereof.

Sales of ardent spirits in a theatre.

Sale of ardent spirits in theatres

        57. On every license permitting the sale of wine, ardent spirits,


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or a mixture thereof, porter, ale or beer, at a theatre, to be drank at the place where sold, two hundred and fifty dollars for each place of sale; and no abatement shall be made, if the privilege be exercised for a period less than one year.

Public shows, circuses and menageries.

Shows

Circuses

Menageries

        58. On every license permitting any public show, exhibition or performance other than the drama, whether in a licensed house or not, if in a corporate town, or within five miles thereof, for each time of performance, twenty-five dollars; if elsewhere, fourteen dollars; and for every exhibition of a circus, if within a corporate town, or within five miles thereof, one hundred dollars; if elsewhere, fifty dollars; and for every exhibition of a menagerie, if within a corporate town, or within five miles thereof, one hundred dollars; if elsewhere, fifty dollars. All such shows, exhibitions and performances, whether under the same canvas, or not, shall be construed to require separate licenses therefor, whether exhibited for compensation or not; and upon any such shows, exhibitions and performances being concluded, so that an additional fee for admission be charged, in lieu of a return check authorizing the holder to re-enter without charge, such additional admission fee shall be construed to require an additional license therefor.

Manufacturers of porter, ale and beer.

Manufacture of porter, ale and beer

        59. On every license to manufacture porter, ale and beer, or either of them, one hundred and twenty-five dollars.

Sale of porter, ale and beer.

Sale of porter, ale and beer

        60. On every license to sell porter, ale or beer, by wholesale or retail, except in towns whose population exceeds five thousand, one hundred dollars; in towns whose population does not exceed five thousand, and elsewhere, fifty dollars; and if the business be continued for more than one year, an additional tax of five per centum on the amount of sales of the previous year. But if the license be to retail, to be drank where sold, it shall be granted upon the certificate of the county or corporation court, in every respect as certificates are granted to ordinary keepers and merchants to retail ardent spirits.

Brokers.

Brokers

        61. On every license to a broker who deals in stocks, bank notes, gold or silver coin, foreign or domestic exchange, or in securities of any kind, one thousand seven hundred dollars. A broker shall have the right to sell stocks at auction or otherwise; and any person who may sell stocks, gold or silver coin, bank notes, treasury notes, foreign or domestic exchange, shares in any corporation or chartered company, certificates of debt due by the Confederate States, or by any state or corporation or chartered company, or securities of any kind, on commission, shall be regarded as a broker.


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Insurance companies.

Insurance companies

        62. On every license to an agent or sub-agent of any insurance company, not chartered by this state, sixty-four dollars.

Physicians and others.

Physicians, dentists and attorneys

        63. On every license to a physician, surgeon or dentist, fourteen dollars each: and on every license to an attorney at law, fourteen dollars. If the yearly income derived from the practice of any such callings or profession, during the year next preceding the time of obtaining such license, shall exceed five hundred dollars, there shall be an additional tax on the excess of two and a half per centum; and this income shall be included in the license tax. A license to any such person shall confer on him the privilege of practicing such profession in any part of the commonwealth.

Daguerreian artists.

Daguerrian artists

        64. On every license to exercise the daguerreian art, or such like profession or performance, by whatever name, it may be known or called, if in a city or incorporated town of less than five thousand inhabitants, fifty dollars; if more than five thousand inhabitants, one hundred dollars; if elsewhere, twenty-five dollars. And if the yearly income derived from the practice of said art exceed five hundred dollars in any county, city or town, an additional tax of two and a half per centum on such excess for the year next preceding the time of obtaining such license; and such tax shall be imposed, whether an artist perform in a gallery or not. If more than one person be engaged in the joint exercise of such profession or performance in the same gallery, the tax shall not be imposed upon each artist, but upon the gallery.

Horses, mules, &c. sold for profit.

Selling horses, mules, &c. for profit

        65. On every license to sell for others, on commission or for profit, horses, mules, asses, jennets, cattle, sheep and hogs, or either of them, fifty dollars; and the sale may be made under such license in any county or corporation.

Carriages, buggies and other vehicles.

Carriages, buggies, &c. manufactured out of state

        66. On every license to sell carriages, buggies, barouches, gigs, and such like vehicles, manufactured out of this state, one hundred and twenty-five dollars in each county or corporation. If the business be continued after the same has been carried on for a year, the tax shall be on the amount of sales, in addition to the specific tax, as on merchants' licenses. But this section shall not be so construed as to exempt persons from taxation who might put together the principal parts of such vehicles as may be manufactured out of this state.


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Slaves bought or sold for profit.

Slaves bought or sold for profit

        67. On every license to buy or sell slaves on commission or for profit, other than at public auction, thirty-five dollars in each county; and on the yearly income of such business in all the counties (to be taxed but once), an additional tax of two and a half per centum on such income. If the sale be made by an auctioneer, no additional license from him shall be required for that purpose.

Barbers.

Barbers

        68. On every license to keep a barber's shop, twenty dollars; and for every person above one engaged or employed therein, ten dollars. The number to be engaged or employed shall be specified in the license. For any violation of this section, the person licensed and so offending, shall forfeit twenty dollars for each offence.

Hawkers and peddlers.

Hawkers and peddlers

        69. On every license to a hawker or peddler to deal in goods, wares and merchandise, two hundred and fifty dollars: provided, however, the hawker and peddler to be taxed under this section, shall first obtain from the county or corporation court, within whose jurisdiction the said license is intended to be used, a certificate that the applicant is a loyal citizen of some one of the Confederate States, and has been a resident of this state for two years, and of the county, city or town for one year next preceding the granting of said certificate.

To whom not to be issued.

When married women may be licensed

        70. No license shall be granted to a married woman, unless she shall be living separate and apart from her husband, or unless her husband would be entitled to take out a license in his own name.

Licenses to miners and manufacturers.

Miners and manufacturers

        71. The commissioners of the revenue shall, on or before the thirtieth day of April eighteen hundred and sixty-three, and on or before the thirty-first day of January in each succeeding year, deliver a certificate of a license, and the tax to be paid therefor, to every person, firm, company or corporation, for the privilege of carrying on any of the occupations following, viz:

Coal, iron, &c.

        Mining for coal, iron, or other ores and minerals, and the sale of the products thereof.

Salt, &c.

        The manufacture and sale of salt, iron and other metals, and the sale of salt water and coppers.

Cotton and woolen fabrics

        The manufacture and sale of cotton and woolen fabrics made by the use of machinery worked by steam or water power.

Paper

        The manufacture and sale of paper of all kinds.

Leather

        The manufacture and sale of leather.


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Boots, shoes, &c.

        The manufacture and sale of boots, shoes and the like.

Flour

        The manufacture and sale of flour from grain not raised nor received as toll for grinding by the miller.

When licenses terminate

        The said licenses shall terminate on the thirty-first day of January eighteen hundred and sixty-four.

Penalty for failure to obtain license

        72. Any person, firm, company or corporation carrying on any such occupation after the thirtieth day of April eighteen hundred and sixty-three, without having first obtained a license therefor, shall forfeit, for each day it may be done, not less than fifty dollars nor more than five hundred dollars; to be recovered by motion in the circuit court of the county wherein the offence shall be committed, or in the circuit court of the city of Richmond: provided, that a mechanic who manufactures boots and shoes, and sells the articles of his manufacture only to persons for their own use and consumption, shall not be required to obtain a license under this act.

Tax on business of preceding year

        73. When the business for which a license issues under this section shall have been carried on during the year ending on the thirty-first of January eighteen hundred and sixty-three, by the person, firm, company or corporation obtaining it, or by any other person, firm, company or corporation, at the place or on the property where it shall be licensed for the coming year, the commissioner of the revenue shall assess the tax upon such license at ten per centum upon so much of the net profits of the business during the year so ending on the thirty-first of January eighteen hundred and sixty-three, as exceeds three thousand dollars; and if the business has only been carried on for a part of the year preceding the said thirty-first day of January eighteen hundred and sixty-three, then the commissioner shall ascertain the taxable products, by adopting the same for such part of the year as a basis for ascertaining the same for the entire year.

Tax on persons commencing business

Beginners to give bond for amount of tax

Bonds to be returned to auditor

        74. When the person, firm, company or corporation, obtaining a license under this section, is commencing business, and no other person, firm, company or corporation has carried on business for the year ending January thirty-first, eighteen hundred and sixty-three, as aforesaid, the commissioner of the revenue shall assess the tax on such license at one per centum upon the present value of the real and personal property, including capital employed in the business so to be commenced, and shall take an obligation from the licensed person, firm, company or corporation, with approved security, covenanting to pay into the treasury, at the end of the license year, ten per centum upon the net profits of the business during the said license year, less the tax of one per centum to be assessed as aforesaid at the time of, and to be paid before the granting of said license but any tax on the capital invested in the trade or business, in respect to which any license is required by this section, shall be deducted; from the amount of tax imposed by this section, and the residue shall, be the tax assessed upon such license. The commissioner of the


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revenue shall return all such obligations to the auditor of public accounts, within thirty days after they may be executed, and for failure so to do, shall forfeit the sum of five hundred dollars.

How forfeiture recovered

        75. At the close of the license year the auditor shall proceed against the parties to said obligations, in the circuit court of Richmond city, in the same manner as provided for against defaulting collectors of the public revenue, and shall be entitled to recover the amount of the tax thereby covenanted to be paid into the treasury as aforesaid.

What constitutes a license

        76. The certificate by the commissioner of the revenue of the tax to be paid, and that the obligation required in the cases aforesaid has been duly executed, with the receipt of the tax by the collecting officer, shall be deemed to constitute a license under this section.

Penalty for failing to obtain license

        77. If any person, firm, company or corporation shall, without obtaining the license hereby required, carry on any business herein mentioned, the commissioner of the revenue shall, as in other cases, assess four times the tax prescribed by this section against such person, firm, company or corporation.

Auditor to reform assessments

        78. The auditor shall, for good cause to him shown, have full power to reform any assessment under this section, and to require a new obligation, with additional security, where the original is deemed insufficient, and may appoint a special agent to make a new assessment and take a new obligation; and thereupon the original assessment shall be set aside, and the license granted shall cease.

Penalty for false certificate by commissioner

        79. If the commissioner of the revenue shall make a false certificate, or take an insufficient obligation in the cases required, he and his sureties shall be liable for all loss and damage therefrom on his official bond, and the recovery against him shall not be limited by the penalty thereof: provided, that no person, firm, company or corporation engaged in any business, trade or calling embraced in this section, shall be taxed under the section of this act imposing a tax of ten per centum upon net income.

GENERAL PROVISIONS.
Tax on corporations.

Tax on corporations

        80. No private act of assembly on which a tax is imposed, shall be published, nor any copy thereof furnished to any person, until the party asking and requiring the same shall have paid into the treasury of the commonwealth the taxes prescribed by law; and it shall be the duty of the keeper of the rolls to publish, with the acts of assembly of each session, all acts upon which the tax prescribed by law has been paid into the treasury since the last publication thereof.


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When tax tickets to be made out by commissioners.

Tax tickets, when made out

        81. After the first day of February and until the first day of July in each year, and until the delivery of the commissioner's books to the sheriff or collector of any county, if the same be delivered after the first day of July, it shall be lawful and the duty of every commissioner of the revenue to make out tickets showing the amount of taxes which will be chargeable on his books when completed, against any person whom he has reasonable ground to suspect is about to depart from his county before the first day of July, or before the delivery of said books to said sheriff or collector. Upon the delivery of such tickets, the sheriff or collector shall be authorized to make immediate distress for the taxes therein specified, and to use all the remedies for the collection of such taxes, as are now given, after the first day of July, upon the delivery of the commissioner's books.

Penalty for failure to obtain license.

Penalty for failing to obtain license

        82. Whenever a tax is imposed by law on a license to engage in any business, calling or profession, it shall be lawful to obtain a license as in similar cases; and it shall be unlawful to engage in such business, calling or profession without obtaining a license therefor. Any person who shall in any manner violate this section, or any section of this act for which no specific fine is imposed, shall pay a fine of not less than twenty nor more than one thousand dollars for each offence.

Limitation of license.

Limitation of license

        83. No license shall be construed to grant any privilege beyond the county or corporation wherein it is granted, unless it be expressly authorized.

Where licensed privilege to be exercised.

Where license to be exercised

        84. Every license granting authority to sell, unless the license be specially authorized by law for a county or corporation, shall be at some specified house or place within such county or corporation.

When forms for tax payers to be furnished.

When forms furnished tax payers

        85. If a commissioner of the revenue shall have been furnished with forms for tax payers, he shall distribute the same, or as many as may be furnished, amongst the tax payers to be found in his district, as prescribed by the sixty-fifth section of chapter thirty-five of the Code. He shall require answers according to said section, and with his books shall transmit said forms to the auditor of public accounts, if required by him; and the auditor may furnish as many such forms as he may think necessary.

Market value of stocks to be taxed.

Stocks taxed at market value

        86. In all cases where this act imposes a tax on any public bond,


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including the bonds of incorporated companies, or on any stock, in lieu of a tax on the interest or profits thereof, the commissioner shall assess the cash market value of such bond or stock.

When double tax to be imposed.

When double tax to be imposed

        87. Any person continuing business after any license obtained by him shall have expired, without obtaining, on or before the day his former license so expired, a license for the succeeding term, shall be issued with twice the amount of tax otherwise imposed on such license.

Deduction, from commissioner's compensation.

When deductions from commissioner's compensation to be made

        88. If a commissioner shall, in his list of licenses to be furnished to the auditor of public accounts, charge or extend in any case a tax less than the law requires, the auditor of public accounts shall deduct the amount omitted to be charged or extended, from the compensation of the commissioner; and to enable the auditor to make an examination of such lists, the commissioner shall return to him with his return of licenses, all interrogatories which may have been propounded by him, under the direction of the auditor of public accounts, and answered.

Slaves and similar subjects, how taxed.

Slaves, &c. how taxed

        89. The number of slaves and the value thereof shall be listed by the commissioners, and taxed according to their value, to the hirer or person in possession thereof on the fifth day of February. But taxes on slaves carried away or escaping from the owner or hirer to the public enemy, and not recovered, may be exonerated in the same manner that taxes erroneously assessed may be exonerated; and an order of exoneration shall have the same effect, in all respects, as if it had been made exonerating or refunding taxes erroneously assessed; and all subjects of taxation required to be listed under the provisions of the thirty-fifth and thirty-eighth chapters of the Code, and not specially taxed herein, shall be listed and taxed as similar subjects, according to the forms furnished by the auditor of public accounts.

Value of lands and lots generally not to be changed.

Value of lands and lots under certain assessments, not to be changed

        90. The value of lands and lots, as ascertained by the assessment made under the tenth chapter of the Acts of eighteen hundred and fifty-five and eighteen hundred and fifty-six, passed March tenth, eighteen hundred and fifty-six, under special acts, and under the thirty-fifth chapter of the Code, in respect to new grants, shall be permanent and not be changed, except under the provisions of the said thirty-fifth chapter, in case of a partition or conveyance, and exceptions provided by this act; and the auditor of public accounts may so far change the form of the commissioner's land book as to show in one column the value of lands and lots, exclusive of buildings.


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When the value of lands and lots may be changed.

Commissioner to make new assessment in counties wasted by war

Basis of new assessment

        91. And inasmuch as many tracts of land and lots, with improvements thereon, situate in counties invaded by the public enemy, have been permanently diminished in value by said invasion, and despoiled and reduced in value by military occupation, and by the waste and violence incident to war, it shall be the duty of the commissioners of the revenue for such counties, upon the requisition of the owner of any real property situate in such counties, or of his agent, to make a new assessment of such real property, upon the following basis and mode of valuation, viz: The commissioner shall deduct from the amount at which such property stands assessed at its last assessment, such sum as is equal to a fair estimate of the permanent diminution in the value thereof, caused by the invasion of such county, and of the permanent injury and damage inflicted upon such property by military occupation thereof, and the waste and violence incident to war. In making which estimate, he shall appraise and fix the amount of such permanent diminution, injury and damage, according to what would have been the standard and rate of valuation thereof, if such permanent diminution, injury and damage had been estimated during the year eighteen hundred and fifty-six; and the remainder left, after deducting the diminution, damage and injury thus estimated, shall be the valuation at which such property shall be assessed by the commissioner.

Redress against new assessments.

Redress against errors in new assessment

Case may be continued for three terms

How commissioner to correct his books

        92. Any person feeling himself aggrieved by such new assessment, may apply to the court of the county or corporation in which such property is situate, for a review of such assessment, at the June or July term of said court succeeding the period of said assessment: provided ten days previous notice of such application be given to the court commissioner; and if from any cause the court cannot, in justice to the commonwealth or to the applicant, adjudge the matter of complaint during the first term at which such application is made, the same may be continued for a period not exceeding the three terms next occurring. If the court, upon considering such application, and the evidence adduced by the applicant or commissioner, shall deem the assessment made to be erroneous, it may declare what will be a just assessment upon the mode of valuation above prescribed; and the commissioner shall thereupon correct the assessment made by him, and assess such property on his books at the valuation so adjudged by the court.

When agricultural productions are to be taxed.

When agricultural products and provisions exempt from tax

When subject to license tax

Revenue and license acts construed

        93. Agricultural productions of this state, and provisions in the hands of the producer, including pork, bacon, beef, poultry, fish, and all other meats, butter, lard, eggs and such like marketing, and in the hands of those who have purchased the same for the use of their


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own household, and not for sale, and goods and materials manufactured in this state, except ardent spirits, porter, ale and beer, shall be exempt from taxation as property while remaining in the hands of the producer or manufacturer, and while such agricultural productions and provisions, specified as aforesaid, are held as aforesaid. Such production, provisions and manufactured articles may also be sold by producer or manufacturer without a license tax; but when once sold (with the exception named in this section) they shall be subject to a tax as other property, and to a license tax when thereafter sold. To give effect to this section, chapter first, entitled an act for the assessment of taxes on persons and property, passed March thirtieth, eighteen hundred and sixty, and chapter second, entitled an act making general regulations concerning licenses, passed March thirtieth, eighteen hundred and sixty, in cases where said chapters might be otherwise construed, shall be construed according to the provisions of this section: provided, that no person shall be required to take out a license or pay any tax for the privilege of buying his neighbor's produce to take out of the county in his own vessel or other conveyance, to market, or for selling the same.

Domestic manufactures, how taxed.

How tax on sales of merchant tailors and others ascertained

        94. Merchant tailors and all other persons manufacturing any production or material, except ardent spirits, porter, ale and beer, the sale of which material would be prohibited without a license, shall only be charged so much tax on the sales as the value of the material sold would bear to the whole value of the manufactured articles; to be ascertained upon the oath of the person, as in other cases.

Licenses, how granted; prohibition of the sale of ardent spirits, &c.

How license to make and sell malt liquors granted

Liability of persons selling without license

        95. A license to manufacture porter, ale and beer, or either of them, may be granted by the commissioner of the revenue, as in other cases, without any previous certificate or order of the court; but a license to sell the same, or any of them, and the privilege of selling ardent spirits, shall only be granted upon the certificate of the county or corporation court, that the person to be licensed is sober and of good character. But if the person shall have commenced or continued the sale of ardent spirits, without making application for such license: in the former case, he shall be assessed four times, and in the latter, twice the amount of taxes otherwise imposed for a year; which shall in no sense be refunded to him, unless under proceedings provided for by chapter twenty-nine of the Acts of eighteen hundred and sixty-one, such assessment is pronounced erroneous by the court.

Effect of the change of the name of a firm.

What not considered commencing business

        96. No change in the name of any firm of merchants, commission merchants, sample merchants, merchant tailors, auctioneers, or any other persons who are taxed upon the amount of business or sales of the preceding year, nor the taking into the firm of a new


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partner, nor the withdrawal of one or more of the firm, shall be considered as commencing, so as to allow, on that account, the payment only of the specific tax imposed by law for the privilege granted; but if any one of the parties remain in the firm, either as a general or special partner, or otherwise, in interest, to be ascertained upon the oath of the party to whom the license is granted, the business shall be regarded as continuing.

Insolvents, how collected.

List of insolvents, how sent out for collection

Commissions for collection, how allowed

Penalty on officers for failing to receive and receipt

        97. A copy of every list of insolvents, whether of persons, personal property, licenses or militia fines, whether allowed by any court or board, or by the auditor of public accounts, under ordinance number seventy-two of the convention, entitled an ordinance for the relief of sheriffs of certain counties, passed June twenty-eighth, eighteen hundred and sixty-one, shall in his discretion, as soon as practicable, be placed by the auditor of public accounts in the hands of any sheriff, collector or constable of any county or corporation for collection. Such sheriff, collector or constable shall receive and receipt for the same, and shall make return of delinquents thereon within one year from their receipt, in the same manner and under the same regulations as are prescribed for the return of other delinquent taxes. The amount appearing due after such return of delinquents, and the allowance of such commissions as may have been prescribed by the governor, shall be paid into the treasury within one year from the time such copy of such delinquents may have been received by such sheriff or other officer. When such copies are received by such officer, he shall have the same powers of distress, and other remedies for the collection of the amount appearing due thereby, as are allowed to sheriffs for the collection of taxes. Any officer failing or refusing to receive and execute a proper receipt for any such copy of delinquents, shall forfeit not less than one hundred nor more than five hundred dollars.

License to a sutler or other person to sell goods, &c., within or near to a military encampment.

License to sutlers

        98. No license shall be granted to a sutler or other person to sell goods, wares and merchandise or other thing, within or near to a military post or encampment, unless the person desiring such license shall produce to the court or to the commissioner of the revenue, as may be required by law, a certificate of the commander of such post or encampment, approving of the issuing of a license to such sutler or other person; and any sutler or other person so selling without a license at such places, shall be subject to all the penalties and liabilities imposed upon merchants and other persons selling without a license: provided, however, that no license shall be required of persons selling provisions only to the army.

License to a merchant who is a beginner.

When license to merchants who are beginners void

        99. A license to a merchant who is a beginner, shall specify the


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value of goods to be sold by such merchant; and when goods to the value specified have been sold, the license thereafter shall be deemed to be void; and if such merchant fail to apply to a commissioner of the revenue for a new assessment and new license, and continue in business after his license is deemed to be void as aforesaid, he shall forfeit to the commonwealth, for the benefit of the general treasury, not less than one hundred nor more than two thousand dollars.

Population of counties, cities and towns, how estimated.

How population of counties, &c. to be estimated

        100. In all cases where the population of any county, city or town is a data for estimating the taxes imposed by law for the exercise of any privilege therein, or for any other purpose, the commissioner, after ascertaining the actual number of slaves assessed, shall assume that the white and free negro population is five and a half times the number of white persons and free negroes of and over the age of twenty-one years. The actual number of slaves as ascertained, and the estimate of the white and free negro population, made as aforesaid, shall constitute the population for the purposes aforesaid.

Banks, insurance and other companies, when and what to report to auditor of public accounts.

Banks, insurance companies, &c. when and what to report to auditor

        101. Banks, savings banks, insurance companies, express companies, rail road companies, and all other companies which by law are required to make a report to the auditor of public accounts, and also such companies, firms and persons engaged in manufacturing or working in cotton, woolen or iron, or any other agricultural or mineral products, shall, as soon after the first day of July in each year as may be, make report to the said auditor of the amount of capital employed by such company; the capital stock actually paid in, if an incorporated company; the gross income received and contracted to be received during the preceding year ending on the thirtieth day of June; the salaries and other compensation paid to the officers and employees receiving compensation in the nature of a salary, together with their names; the number of persons employed as laborers; the slaves, and aggregate amount of hire paid therefor, assuming the total number to be equal to the average number in the year. If the company be a work of internal improvement, the report shall also show the length of the work and the cost of construction. From such reports the auditor shall condense the same into a report to the general assembly. Any such bank, company or firm failing for one month to make such report, shall forfeit not less than five hundred dollars nor more than five thousand dollars; to be recovered in the circuit court of the city of Richmond, upon the motion of the auditor of public accounts.

Personal property exempt from taxation.

        102. The forty-third section of chapter thirty-five of the Code (edition of eighteen hundred and sixty) is hereby amended and re-enacted so as to read as follows:


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Personal property exempt from taxation

        "§43. All personal property described in this section, and to the extent herein limited, shall be exempt from taxation, that is to say:

        The household and kitchen furniture used in a licensed ordinary, house of entertainment or private boarding house, and belonging to the keeper thereof, the value whereof has been included in such license tax.

        All books, apparatus and furniture belonging to colleges, free schools and incorporated academies, and used for college or school purposes; to the university of Virginia; to the Virginia military institute; to the institution for the education of the deaf and dumb and the blind; and to the lunatic asylums.

        And all personal property belonging to orphan asylums, overseers of the poor, and exclusively to the commonwealth.

        All fire engines or other implements for the extinguishment of fires.

        All books, family portraits and pictures, and the wearing apparel of every person and family, except watches and jewelry.

        All agricultural productions of this state in the hands of the producer.

        All mineral productions of this state in the hands of the producer or miner.

        All felled wood or timber in the hands of the person owning, renting or leasing the land where the same was grown.

        All plantations of oysters and fisheries.

        All capital invested in any trade or business for the prosecution of which a license is required.

        All farming implements actually used for farming purposes, except road wagons, or wagons used principally for other than farming purposes.

        All mechanics' tools used on any farm, or by any person actually engaged in any trade, occupation or profession."

Sheriff's commissions on taxes other than license taxes.

        103. The twenty-second section of chapter thirty-six of the Code (edition of eighteen hundred and sixty) is hereby amended and re-enacted so as to read as follows:

Commissions for collection of taxes

        "§23. Every sheriff or collector shall be allowed a commission of two per centum on the amount of taxes, other than license taxes, with which he is chargeable; and if he shall punctually pay the same into the treasury within the time required by law, he shall be allowed an additional commission of three per centum. But when the taxes with which he is chargeable exceed sixty thousand dollars, and do not exceed one hundred thousand dollars, the commission on the excess shall be only one per centum and if he shall punctually pay the same into the treasury within the time required by law, he shall be allowed an additional commission of two per centum on such excess; and if the taxes with which he is chargeable shall exceed one


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hundred thousand dollars, the commission on the excess over said sum shall be only one-half of one per centum; and if he shall punctually pay the same into the treasury within the time required by law, he shall be allowed an additional commission of one per centum, on the excess over one hundred thousand dollars."

Commissioner's compensation other than fees.

        104. The ninety-fifth section of chapter thirty-five of the Code (edition of eighteen hundred and sixty) is hereby amended and re-enacted, so as to read as follows:

Commissions for assessing taxes

        "§95. Every commissioner of the revenue shall be entitled to receive, in consideration of his services, to be paid on or before the first day of September, out of the treasury, upon the warrant of the auditor of public accounts, a commission of one and one-half per centum on the amount of taxes lawfully assessed by him on persons and property within the preceding twelve months. But where the taxes on persons and property assessed in any district in a county exceed twenty thousand dollars, the commission allowed on the excess, shall be only three-fourth of one per centum; and where the said taxes assessed in any district in a town or city exceed sixteen thousand dollars, the commission allowed on the excess shall be only one-half of one per centum."

List for sheriffs, auditor and clerk of court; commissioner's fees, by whom payable.

        105. The forty-seventh section of chapter thirty-eight of the Code (edition of eighteen hundred and sixty) is hereby amended and re-enacted so as to read-as follows:

Lists of licenses granted

When to be returned to auditor

Fee for certificate of license

        "§47. After the commissioner of the revenue shall have assessed all persons required by law to obtain licenses, he shall make a fair classified list thereof, as far as he may have progressed with the same, at intervals not exceeding fifteen days, and deliver such lists to the sheriff or other collector of the revenue, for his guide in collecting the taxes imposed by law on such licenses. He shall return to the auditor of public accounts and to the clerk of the court of the county or corporation a list of all such licenses; that is to say, a list of such as are granted on or after the first day of September and before the first day of May following, shall be returned on or before the tenth day of the said month of May; and a list of such as are granted on or after the first day of May and before the first day of September following, shall be returned immediately after the first day of September. Such lists shall specify the date of each license, for what it was granted, the name of the person to whom granted, the amount of the tax, to whom paid, and the data upon which the tax was assessed. For every certificate delivered by a commissioner to a person desiring, or who ought to obtain a license, the commissioner shall be entitled to a fee of one dollar for each license, unless such license


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be refused by the court; which fees shall be paid to him by the person to whom the license shall be granted."

Commissions to sheriffs and collectors.

        106. The fifty-sixth section of chapter thirty-eight of the Code (edition of eighteen hundred and sixty) is hereby amended and re-enacted so as to read as follows:

Commissions for collecting license tax

        "§56. Every sheriff, or person receiving taxes on licenses under this chapter, shall be allowed a commission of one per centum for their collection on the first five thousand dollars, and one-half of one per centum upon any excess over that sum; and if he shall punctually pay the same into the treasury, within the time prescribed by law, he shall be allowed an additional compensation of one per centum of the first five thousand dollars, and one-half of one per centum on any excess over that sum."

Penalties, how recoverable.

        107. The fifty-ninth section of chapter thirty-eight of the Code of Virginia (edition of eighteen hundred and sixty) is hereby amended and re-enacted so as to read as follows:

Suits to recover penalties, when and how instituted

Form of proceedings

When defendant in custody may give bond for his appearance

Where bond filed

        "§59. Such action of debt may be instituted at any time within five years after the offence was committed, and shall be for the maximum penalty prescribed, and for each violation of any of the laws and prohibitions contained in this act or the thirty-eighth chapter of the Code of Virginia (edition of eighteen hundred and sixty). In the action of debt, bail shall be required as a matter of right; and if deemed necessary, an attachment may issue without the affidavit and bond required in other cases, either before the institution of a suit or during the pendency of the same. A declaration shall be filed, but no orders or pleadings at rules shall be necessary, and no exceptions shall be allowed to the declaration for any defect or want of form. If the offence is not sufficiently stated, the court shall require, under such rules as it may adopt at any time before a verdict may be rendered thereon, a full and explicit statement of the offence. In all such proceedings, the court shall render judgment according to the very right of the case. In case the defendant be arrested and in custody for want of bail, he may, at the time of arrest, or at any time before a judgment be rendered in the action, give bond with sufficient security, in a penalty equal to the penalty sued for, to the officer making the arrest, or to the clerk of the court wherein the action was instituted. Such bond shall be payable to the commonwealth, and shall be conditioned for the appearance of the party to answer the action, and to abide by and satisfy the judgment of the court. Upon the execution of such bond the defendant shall be discharged from custody. The bond shall be returned to and filed with the clerk in the papers of said action. No officer shall be entitled to the payment of any fees out of the treasury for services rendered in


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any proceedings herein authorized. In all cases of conviction under this act, a fee of ten dollars to the commonwealth's attorney shall be taxed in the bill of costs."

Deputies of collectors may be appointed.

When and how collectors may appoint deputies

        108. Whenever the auditor of public accounts shall hereafter appoint a collector of taxes under the ordinance of the Virginia convention, number sixty-five, entitled an ordinance providing for the appointment of the commissioners of the revenue and collectors of taxes in certain cases, and providing for the absence of the auditor of public accounts, passed June twenty-sixth, eighteen hundred and sixty-one, it shall be lawful for such collector to appoint deputies in the same manner that deputy sheriffs are by law appointed, who shall possess all the powers which are now exercised or possessed by deputy sheriffs in the collection of taxes, militia lines, county levies and poor rates, and shall be subject to the same liabilities and restrictions which appertain to deputy sheriffs, and the principal shall be liable for his official acts as such, and such deputy collector shall be a resident of the county for which he is appointed.

Confederate treasury notes receivable in payment of taxes.

What confederate notes receivable for taxes

        109. The act entitled an act authorizing the receipt of Confederate treasury notes in payment of taxes and other public dues, passed March twenty-second, eighteen hundred and sixty-two, shall be and the same is hereby amended and re-enacted so as to read as follows:

        "Confederate States non-interest bearing notes of the denomination of, or over five dollars, dated and issued on and after the first day of April eighteen hundred and sixty-three, shall hereafter be receivable in payment of taxes and other public dues to the state."

Preceding section to be published

        110. The auditor of Public accounts shall cause the preceding section to be published in at least five newspapers in the city of Richmond, and in the papers of the cities of Lynchburg and Petersburg, and in the towns of Danville, Staunton and Wytheville, for at least four weeks.

When taxes may be distrained for.

        111. The fourth section of chapter thirty-six of the Code (edition of eighteen hundred and sixty) shall be and the same is hereby amended and re-enacted so as to read as follows:

When taxes not to be distrained for

When taxes may be distrained for

Liability of sheriff

        "§4. No distress shall be made for taxes or levies, where the sheriff or collector has had more than two years to collect the same, unless it be for taxes returned delinquent, and sent out by the auditor for collection, as provided by law. But a sheriff or collector of a former term may, notwithstanding the expiration of his term of office, by himself or by his deputies, have the same powers of


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distress and sale as he possessed before said term expired; and which right of distress and sale shall continue for the term of two years from the time such right first accrued; but no deputy shall be permitted to qualify for such collections after the principal's office has expired. And it shall be lawful for a sheriff or collector to receipt for, and collect by distress, within said two years, any taxes or fees remaining unpaid to his predecessor. Such sheriff shall be liable to his predecessor, or his personal representative, for the taxes and fees collected, in the same manner he is liable for clerks' fees collected by him."

Commissioners to ascertain the number, &c. of all slaves that escape to the enemy.

Lists of slaves escaping to enemy

        112. Commissioners of the revenue for each district, in taking lists of the personal property in the several counties, cities and towns of this commonwealth, shall enquire into and ascertain, as far as practicable, the number of all slaves that have escaped to the enemy during this war, and have not been recovered, and make a return of such lists to the auditor of public accounts, with the names, sexes and ages of such slaves, and the names of the owners thereof; to be filed and preserved in the office of said auditor.

No license to issue to aliens

Exception

        113. That no license under this act shall be issued to any alien, except as provided in the act passed March thirty-one, eighteen hundred and sixty-two, entitled an act defining the persons who may obtain license, and except as to such aliens as shall not, on account of being aliens, have claimed exemption from service in the army of the Confederate States: and no alien who has claimed exemption as such, from service in the army of the Confederate States, shall act as an agent for any citizen of this state licensed under this act.

Repealing clause.

Repealing clause

        114. Chapter one, entitled an act imposing taxes for the support of government, passed March twenty-seventh, eighteen hundred and sixty-two, shall be and the same is hereby repealed, so far as the same is not herein before re-enacted.

Commencement

        115. This act shall be in force from its passage.

CHAP. 2.--An ACT appropriating the Public Revenue for the fiscal year 1862-3.
Passed March 28, 1863.

Taxes appropriated

        1. Be it enacted by the general assembly, that the public taxes and arrears of taxes due prior to the first day of October eighteen hundred and sixty-three, and not otherwise appropriated by law, which shall come into the treasury prior to the first day of October


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eighteen hundred and sixty-three, shall constitute a general fund to be appropriated for the fiscal year to close on the thirtieth day of September eighteen hundred and sixty-three, as follows, videlicet:

Salary of clerk of sinking fund

        To pay the salary of the secretary to the commissioners of the sinking funds, three hundred dollars.

General assembly

        To pay the per diem, mileage, and other expenses of the general assembly, incurred in the session of September eighteen hundred and sixty-two, forty-two thousand dollars.

General assembly

        To pay the per diem, mileage, and other expenses of the general assembly, incurred in the same session, in October eighteen-hundred and sixty-two, and the session commencing in January eighteen hundred and sixty-three, sixty-five thousand dollars.

Elections

        To pay expenses of comparing polls in sundry elections, one thousand dollars.

Judges

        To pay salaries and mileage of judges and other officers of the civil government, one hundred and eleven thousand dollars.

Prisoners, jurors, &c.

        To pay for arrest and support of prisoners, pay of jurors, witnesses, as provided by law, sixty thousand dollars.

Slaves condemned

        To pay for slaves condemned and executed, or sentenced to or reprieved for sale and transportation, twenty-five thousand dollars.

Expenses of, to penitentiary

        To pay expenses for bringing condemned slaves to penitentiary, eight hundred dollars.

J. W. Hancock

        To pay Joseph W. Hancock, a judgment for the value of his female slave named Amanda, sentenced by the judgment of the county court of Chesterfield to sale and transportation, seven hundred and ninety dollars.

Convicts, &c.

        To pay for subsistence and other supplies for the support of convicts and transports in the penitentiary, fifty thousand dollars.

Mileage to officers and guards

        To pay mileage to officers and guards, and expenses of convicts, in transporting convicts from the place of conviction to the penitentiary, five thousand dollars.

Penitentiary

        To pay the salary of the superintendent of the penitentiary, his assistant keepers, clerk, surgeon, and allowance to directors, eight thousand dollars.

Records court of appeals

        To pay for printing records of the court of appeals and district courts, four thousand dollars.

Contingent expenses of courts

        To pay contingent expenses of courts, sheriffs, clerks and other officers of the courts, fuel, stationery, &c., twenty thousand dollars.

Militia

        To pay the expense of the militia establishment, to brigade inspectors, adjutants, clerks, musicians, &c., ten thousand dollars.

Adjutant general

        To pay the salary of the adjutant general and his clerk, three thousand two hundred dollars.

Annuity to Virginia military institute

        To pay the annuity for the annual support of the Virginia military institute, thirteen thousand five hundred dollars.

Military contingent fund

        To pay expenses chargeable to the military contingent fund, under an act to organize a military contingent fund, passed March fifteenth eighteen hundred and sixty-two, fifty thousand dollars.

Public guard

        To pay officers and privates, for rations, clothing and other allowances


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to the public guard, and ordinance sergeant at the military institute, including temporary quarters, sixty thousand dollars.

Interior guard at penitentiary

        To pay allowances to the interior guard at the penitentiary, two thousand eight hundred dollars.

Transportation of arms

        To pay for the transportation of arms collected and distributed, eight hundred dollars.

Commissioners of the revenue

        To pay the commissions and other fees of commissioners of the revenue, and for lists of taxable property, and to clerks of courts, for examining commissioners' books, eighty thousand dollars.

Central lunatic asylum

        To pay for support (in addition to the pay patient fund) and transportation of patients to the Central lunatic asylum, sixty-five thousand dollars.

Eastern lunatic asylum

Robert Saunders & al

        To pay for support (in addition to the pay patient fund) and transportation of patients to the Eastern lunatic asylum, forty-eight thousand dollars; and also the sum of three hundred and twenty-four dollars and thirty-seven cents--of which sum one hundred and twenty-six dollars shall be paid to Robert Saunders, and one hundred and twenty-six dollars to Edward H. Lively, for the hire of their servants for the year eighteen hundred and sixty-two--and to William H. Peirce, an officer, for services, the sum of seventy-two dollars and thirty-seven cents, balance due him for eighteen hundred and sixty-two.

William M. Hume

        To pay to William M. Hume, sheriff of Fauquier county, or his legal representative, seventy-three dollars and sixty cents, that being the amount to which he is entitled by law for conveying a lunatic from said county of Fauquier to the asylum at Williamsburg, which said amount is to be deducted from the appropriation to said institution for the fiscal year ending September thirtieth, eighteen hundred and sixty-two.

Lunatics in county jails

        To pay expenses, &c. of lunatics confined in county jails, four thousand dollars.

Deaf, dumb and blind

        To pay the support of the deaf, dumb and the blind, twenty-five thousand dollars.

Pensions

        To pay pensions allowed by law, four hundred and thirty-two dollars.

        To pay claims chargeable on the civil contingent fund, to be allowed and certified by the executive, one hundred thousand dollars.

Civil prosecutions

        To pay expenses of civil prosecutions, eight thousand dollars.

Public warehouses

        To pay for services of commissioners of public warehouses, one hundred and fifty dollars.

Governor's house

        To pay for repairs to the governor's house, to be paid upon the certificate of the superintendent of public building, five hundred dollars.

Capitol

        To pay for repairs of the capitol, to be paid upon the certificate of the superintendent of public building, five thousand dollars.

Grattan's Reports

        To pay for the printing and binding of one thousand copies of the sixteenth volume of Grattan's Reports, two thousand two hundred dollars.

Leigh's Reports

        To pay for reprinting and binding one volume of Leigh's Reports, as provided by law, one thousand six hundred dollars.


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Vaccine agent

        To pay for the annual allowance to the vaccine agent at Richmond, five hundred dollars.

Messenger in auditor's office

        To pay for the services of a messenger in the office of the auditor of public accounts, eight hundred dollars.

Registration of marriages, &c.

        To pay expenses of the registration of marriages, births and deaths, two thousand five hundred dollars.

Printing

        To pay expense of printing for the general assembly and public officers, and for paper and books for public officers, forty-five thousand dollars.

Temporary clerks in auditor's office

        To pay for the services of temporary clerks in the office of the auditor of public accounts, four thousand five hundred dollars.

Commissions to sheriffs

        To pay commissions to sheriffs, payable by warrants, two hundred dollars.

New river navigation company

        To pay sundry expenses out of the special appropriations to the New river navigation company, ten thousand dollars.

Pages

        To pay the pages of the senate and house of delegates, the sum of three dollars per day for each day's services as such; to be paid upon the certificate of the clerk of the senate and of the clerk of the house of delegates respectively.

Clerk joint committee on salt

        To pay the clerk of the joint committee on salt, four dollars per day for the time of his services; to be paid on the order of the clerk of the house of delegates.

Porter of senate

        To pay to the porter to the senate, for services as such, attention to the senate chamber and clerk's office of the senate, and for making fires for same, two dollars and fifty cents per day; to be paid upon the certificate of the clerk of the senate.

Fires, furnaces, &c.

        To pay the further expenses for making fires and superintending the furnaces in the capitol, the customary allowance of two dollars per day to each of the several persons entitled to the same, not exceeding two persons to be employed; to be paid upon the certificate of the superintendent of public buildings.

Temporary loans

        To pay the principal and interest on temporary loans, two million five hundred and nine thousand two hundred and eight dollars and ninety-five cents.

Interest on loans for war tax

        To pay the interest on loans under the act for the assumption of the Confederate States war tax, ninety-two thousand seven hundred and ninety three dollars.

Interest bearing treasury notes

        To pay the principal interest of interest bearing treasury notes, three million three hundred and sixty-two thousand nine hundred and sixty-six dollars.

Naval officers

        To pay the salaries and allowances of naval officers on retired lists, five thousand three hundred dollars.

Military expenses

        To pay military expenses, other than the expenses of the state line and mountain ranges, to be paid upon the order of the auditing board, fifty thousand dollars; but the disbursements under this clause shall be limited to the payment of claims heretofore allowed by said auditing board; and all claims hereafter allowed by said board shall be reported to the general assembly for payment by appropriations by law, except claims embraced in the next following clause.


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State line

        To pay claims of officers and soldiers of the Virginia state line and mountain rangers, including the raising, clothing, subsistence, and otherwise supporting the same, to be paid upon the order of the auditing board, two million dollars.

Penitentiary

        To supply the penitentiary with raw material for manufacturing purposes, twelve thousand dollars; to be paid to the order of the superintendent thereof.

Patrick Kean

        To pay Patrick Kean, as reporter to the secret debates of the convention, upon the certificate of the secretary thereof, as ordered by the convention, three hundred dollars.

Hoyer & Ludwig

        To pay Messrs. Hoyer& Ludwig for engraving and printing two hundred copies of the ordinance of session, three hundred and ninety dollars.

J. D. Pendleton & al

        To pay J. D. Pendleton and John Burwell, for clerical services rendered the senate during the indisposition of the clerk of the senate at the present session, sixty dollars each.

General fund

Disposal of general fund

Limitation

        2. Be it further enacted, that so much of the public revenue as may be received into the public treasury after the thirtieth day of September eighteen hundred and sixty-three, and the surplus of all other appropriations made prior to that date, unexpended within the fiscal year ending on the last day of September eighteen hundred and sixty-three, and all other moneys not otherwise appropriated by law, shall constitute a general fund, to defray such expenses authorized by law as are not herein particularly provided for, and to defray the usual allowances to lunatic asylums, and other current expenses of the commonwealth, in the fiscal year which shall commence on the first day of October eighteen hundred and sixty-three, and terminate on the thirtieth day of September eighteen hundred and sixty-four; and the auditor of public accounts is hereby authorized and required to issue his warrants in the same manner as if the same had been specially mentioned, subject to such exceptions, limitations and conditions as the general assembly have prescribed, or may deem it proper to annex and prescribe by law: provided, that nothing in this act contained shall be so construed as to authorize the auditor of public accounts to issue his warrant or warrants in satisfaction of any judgment or decree of any court of law or equity against the commonwealth, for a sum exceeding three hundred dollars, without a special appropriation by law.

Payments, when made

        3. The payments to the military institute, for support, to the lunatic asylums, for support and transportation of patients; and to the institution for the education of the deaf and dumb and the blind, shall be made, one fourth in advance, on the first day of October, one-half on the first day of January (if the visitors or directors so require), and the remaining one-fourth on the first day of April.

Commencement

        4. This act shall be in force from its passage.


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CHAP. 3.--An ACT authorizing the payment of Interest on Bonds given for the Confederate States War Tax, after the day of payment.
Passed March 12, 1863.

Bond, when to bear interest

When holders entitled to interest

When auditor to issue warrant

Rate of interest

        1. Be it enacted by the general assembly, that any bond heretofore or hereafter given for the payment of money, in pursuance of the act of assembly entitled an act to provide for the assumption and payment of the Confederate States war tax, passed February twenty-first, eighteen hundred and sixty-two, shall continue to bear interest until presented for renewal. The holders of bonds heretofore paid after the day of payment, to whom interest was refused after the said day of payment, shall be entitled to such interest; and the auditor of public accounts shall issue his warrant on the treasury, payable out of any money in the treasury not otherwise appropriated, in favor of the person whose bond may have been paid without such interest, for the amount of interest which would have accrued thereon, at the rate of six per centum per annum, from the day of payment until the same may have been paid.

Commencement

        2. This act shall be in force from its passage.

CHAP. 4.--An ACT to transfer the State Troops and Rangers to the Confederate Government.
Passed February 28, 1863.

Governor directed to transfer state troops

Acts as to state troops and rangers

When officers may elect a major

Company officers, how elected

        1. Be it enacted by the general assembly, that the governor be and he is hereby authorized and directed to cause, without delay, all the state troops raised under an act of the general assembly, entitled an act to authorize a force of ten thousand men to be raised for the defence of the commonwealth, passed May fifteenth, eighteen hundred and sixty-two, and under any acts amendatory thereof, including all companies of rangers organized under the act of March twenty-seventh, eighteen hundred and sixty-two, entitled an act to authorize the organization of ten or more companies of rangers, or any other act of the general assembly, to be reorganized into companies, battalions and regiments, in accordance with the laws and regulations of the confederate service. In case there be four companies of said rangers, including the company of Captain George Dusky, at present acting with one of the regiments of said state troops, it shall be lawful for the officers of said companies (as intended by the said act of the twenty-seventh of March eighteen hundred and sixty-two) to elect a major therefor, who shall be commissioned by the governor as of the day preceding the date of the passage of this act: provided, that such election be made within ten days after the passage of this act; and such major, without waiting for his Commission, shall be deemed one of the field officers who may be


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elected under the next succeeding section. Whenever two or more companies are consolidated into one to make up the complement of men required by said laws, the non-commissioned officers and privates may (under the superintendence of such officer as shall be designated by the governor for that purpose) elect, from among the officers of the same grade, a captain, a first lieutenant and two second lieutenants, who shall be assigned to the company thus formed, and the commissions of the other company officers shall thereafter be void.

Battalions and regiments, how formed

Field officers, how chosen

Battalions

What field officers discharged

How mustered into service of Confederate States

How received

Who may be discharged

Inventory of arms, &c. how taken

How transferred to confederate government

Staff officers

        2. As soon as ten companies are thus formed, they shall be organized into two battalions and one regiment. From the field officers of the necessary grades now in commission in said state troops and rangers, the commissioned officers of the regiment may elect their held officers. In like manner, when another regiment is formed, the like proceeding shall be had until all the regiments that may be formed are completed. If there are any companies left after the formation of said regiments, they shall be formed into a battalion, and officered in like manner. The field officers then remaining without commands shall be discharged, and their commissions shall be now mustered void. The regiments, and any detached battalion thus formed, shall be mustered into the service of the Confederate States by such mustering officer as shall be detailed by the secretary of war for that purpose; and when so mustered, complete returns thereof shall be immediately made by such mustering officer, to the adjutant general of this state at Richmond. The said troops are to be received in companies, battalions and regiments, with their respective officers. They are to be mustered into the service for the war, but with the express reservation that those not subject to conscription, if they desire it, shall be discharged at the expiration of their present term of enlistment. The governor shall appoint an officer, to be present at the mustering of said troops into service, whose duty it shall be to take an inventory of all arms, accoutrements, ordinance, equipments, stores, munitions of war, horses and other property which may be in the possession of said troops when so mustered into service; and the same shall be transferred to the confederate government, and shall be received and receipted for by the said mustering officer at the time of receiving and mustering said troops as aforesaid. Such staff officers for said regiments and detached battalion, if any, as may be authorized by the laws of the Confederate States, shall be appointed by the colonels of the regiments when formed, according to the laws of the Confederate States; and when the said regiments are mustered into service, the said staff officers shall be received as a part of the force transferred, and be commissioned accordingly.

Arms, &c. how valued

Valuation, how paid by confederate government

        3. All the arms, accoutrements, ordnance and equipments, stores, munitions of war and other property furnished and receipted for as aforesaid, shall be valued by the mustering officer aforesaid, and the officer appointed by the governor to make the inventory thereof, and


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if they fail to agree, in such mode as may be agreed on by the governor and secretary of war; and the value thus ascertained shall, upon delivery thereof, be paid by the confederate government into the treasury of the commonwealth, to the credit of the commonwealth.

        4. All enlistments for the state troops and rangers shall cease from and after the passage of this act.

Payments not allowed after transfer

        5. From and after the transfer of the said troops, as provided for in the second section of this act, no claim shall be allowed for the payment of the officers and troops or otherwise, on account of said state troops and rangers, except in discharge of liabilities incurred prior thereto.

        When pay, rations, &c. not to be received

        6. Such portion of said forces, including commissioned, non-commissioned officers and privates, as shall not be reorganized and transferred before the first day of April eighteen hundred and sixty-three, according to the provisions of this act, shall receive no pay, clothing, rations or other allowances for services thereafter.

Commencement and repealing clause

        7. This act shall be in force from its passage, and all acts and parts of acts inconsistent therewith are hereby repealed.

CHAP. 5.--An ACT to provide for the Discharge from active Military Service, of persons who have furnished Substitutes.
Passed February 5, 1863.

When person who has furnished substitute exempt from from military service

Entitled to discharge

        1. Be it enacted by the general assembly, that no person who has heretofore furnished, according to law, a substitute in the military service of the Confederate States, for three years or the war, shall be liable to military service, under the proclamation of the governor of the tenth day of January eighteen hundred and sixty-three, or any future proclamation calling for forces under now existing laws, to be turned over to the service of the Confederate States, except in cases in which such substitute may be himself liable, under the laws of the Confederate States, to perform his own tour of duty; but such person shall be entitled to his discharge.

Questions of exemption, how determined

        2. In conformity to instructions of the governor, not inconsistent with the provisions of this act, the board of exemptions provided for by act of October first, eighteen hundred and sixty-two, are empowered and directed to determine all questions of exemptions arising under said proclamation, or any future proclamations, claimed by any person by reason of his having furnished a substitute.

Commencement

        3. This act shall be in force from its passage.


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CHAP. 6.--An ACT to amend and re-enact an act further to provide for the Public Defense, passed October 3, 1862.
Passed March 13, 1863.

Act amended and re-enacted

        Be it enacted by the general assembly, that the act passed October third, eighteen hundred and sixty-two, entitled an act further to provide for the public defence, be amended and re-enacted so as to read as follows:

Slaves, how called into service of Confederate States

How apportioned

When governor may exempt counties

Persons, how exempted

Monthly allowance, &c. for slaves

Value, when paid by confederated government

Compensation for injuries

Burden of proof

Hired slaves, how to be regarded

        1. Be it enacted by the general assembly, that it shall be the duty of the governor of this commonwealth, and he is hereby authorized and required, whenever thereto requested by the president of the Confederate States, to call into the service of the Confederate States, for labor on fortifications and other works for the public defence within this state, from time to time, for a period not exceeding sixty days, a number of male slaves between the ages of eighteen and fifty-five years, not exceeding ten thousand at any one time, and not exceeding in any county, city or town, one-fifth of the number of male slaves therein between the ages specified, to be apportioned by the governor. Such requisition shall be apportioned ratably among all the slaveholders in the several counties, cities and towns on which the requisition shall be made, so as to charge each slaveholder with the same proportion of his male slaves between the ages specified, capable of performing ordinary labor, to be judged of by the court; which may be demanded from his county, city or town: provided, however, that the governor, in his discretion, may exempt wholly or partially, from the operation of this act, such counties as may have lost so large a portion of their slaves, in consequence of their escape to the public enemy, as will materially affect the agricultural products of such counties. And the governor may exempt such other counties as, from their geographical position or contiguity to the public enemy, he may deem expedient. And in any county, city or town partially exempted under this statute, any person who may satisfy its county or corporation court, or any person appointed by the governor for that purpose, that he or she has lost one-third part of his or her slaves liable to work on the public works, by said slaves going over to the enemy, shall be exempted from the operation of this act. The sum of twenty dollars per month for each slave shall be paid by the Confederate States to the person entitled to his services, and soldiers' rations, medicines and medical attendance furnished; and the value of all such slaves as may die during their term of service, or thereafter, from injuries received, or of diseases contracted in such service, or not be returned to their owners, shall be paid by the Confederate States to the owners of such slaves; and full compensation shall be made for all injuries to slaves arising from the act of the public enemy; and in like manner, full compensation shall be made for any injury to slaves arising from a want of diligence on the part of the authorities of the Confederate States:


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provided, that the Confederate States shall not be liable for any slave not returned by reason of fraud or collusion on the part of the owner or his agent; or if his death should be caused by the act of God, or by disease of such slave, existing when received by the confederate authorities; and in all cases the burden of proof shall be on the authorities of the Confederate States, to discharge the latter from liability to the former. Hired slaves shall be regarded as the slaves of their temporary owner, in apportioning for the purposes of this act; but when hired slaves shall be held by persons owning other slaves, it shall not be lawful for the temporary owner to select one or more of the hired slaves to be sent to the public works; but in every such case, the slave or slaves to be sent shall be ascertained by lot, in which each of said slaves shall be drawn for by the court.

Notice of call, how given

Duty of clerks of courts

Duty of sheriffs

        2. Be it further enacted, that so soon as the governor shall determine to make a requisition for slaves under this act, he shall give notice thereof to the several counties, cities and towns on which the call may be made, by causing to be filed with the clerks of the several county and corporation courts, copies of the requisition made on their respective counties, cities and towns; and thereupon it shall be the duty of the said clerks forthwith to issue a summons to all the acting justices of their respective counties and corporations, requiring them to meet at the courthouses of their counties and corporations, on a day to be named in the summons, not later than six days from the filing of the requisition, to carry the same into effect; which summons shall be directed to and executed by the sheriff of the county or sergeant of the corporation, as the case may be.

Number of slaves subject to requisition, how ascertained

Apportionment, how made

Proviso as to slave of widow, &c.

        3. It shall be the duty of the several county and corporation courts, after being duly convened as aforesaid, and not less than five justices being present, to ascertain, by the assistance of the commissioners of the revenue of their respective counties and corporations, or otherwise, the entire number of male slaves therein between the ages specified, subject to requisition under this act; and after ascertaining the same, to apportion the requisition aforesaid, without delay, among all the holders of such slaves, so as to charge each slaveholder, as near as may be, with the same proportion of his male slaves between the ages of eighteen and fifty-five, capable of performing ordinary labor, as may be demanded from his county, city or town, throwing into classes, when necessary, the holders of but one or a few slaves, and of fractions of slaves, and ascertaining by lot, or agreement between the parties, or otherwise, the slave or slaves to be sent to the public works from such classes, and giving, as far as practicable, relief to those upon whom the lot or draft may have fallen under any preceding requisition: provided, that in no case of a soldier in service, or a widow having a son therein, or whose husband has died in such service, owning or hiring but one male slave, shall such slave be subject to requisition under this act. But no slaveholder shall be exempted by reason of having slaves in the employment of the state or confederate government.


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How slaves delivered

When returned

How seized, and when

Expenses, how paid

Fine

Sheriff to report delinquents

Fine and execution therefor

        4. So soon as the apportionment aforesaid shall be made, it shall be the duty of the courts of the several counties and corporations to require each slaveholder to deliver, on a day and at a place appointed by the court, his quota of slaves to the sheriff or sergeant to an agent case may be, to be delivered by such sheriff or sergeant to all agent or officer of the Confederate States in the city of Richmond, at the expense of the Confederate States. All slaves delivered by the holders on the day and at the place designated as aforesaid, to be returned at the expiration of sixty days. Slaves not delivered in accordance with the order of the court, shall be seized by the sheriff or sergeant, as the case may be, and delivered, at the expense of the owner, to the agent or officer of the Confederate States authorized to receive them, and may be held on the terms and conditions aforesaid, for a period not exceeding ninety days, unless sufficient cause for the failure shall be shown to the court of the county or corporation in which such failure may occur, and there entered on record; in which event, the expenses of said delivery shall be paid by the Confederate States, and a certified copy or such order shall be conclusive evidence of such sufficient cause; and moreover, the holder of such slaves shall be fined not less than three dollars nor more than ten dollars for every day each slave shall be withheld; and it shall be the duty of the sheriff or sergeant to report to the court, at its next succeeding monthly term, all persons failing or refusing to deliver their slaves as aforesaid; and unless good cause be shown for such failure or refusal, the court shall impose said fines, for which an execution shall be forthwith issued by the clerk of the court; which fines shall be repeated from time to time, until the order of court is complied with. Any sheriff failing to discharge the duties imposed by this act, shall be fined not less than fifty dollars nor more than two hundred dollars.

Detail of slaves, how made

        5. It shall be lawful for the proper authorities of the Confederate States, whenever in their opinion the public interest may require it, to detail for labor in the business and at the place from which they have been taken, any slaves drafted under the provisions of the act hereby amended, or of this act; but in no case shall the deficiency in labor or the public works, caused by such detail, be supplied by a new draft on the other slaveholders of the county, city or town which the detail may be made; and any slaves which shall be exempted from impressment or draft by any law of the Confederate States, shall be regarded as detailed under the provisions of this act.

Clerk and sheriff to attend court

        6. The clerk and sheriff or sergeant shall attend the sessions of the court as in other cases, and the court may adjourn from time to time until the business shall be completed.

Duty of clerk

Duty of governor

Receipts, how given

Fee of sheriff

        7. Should any county or corporation court fail or refuse to discharge the duties hereby imposed on them, wholly or in part, it shall be the duty of the clerk of such court immediately to notify the


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governor thereof; and thereupon it shall be the duty of the latter, unless good and sufficient reasons be stated by the court for such failure or refusal, by officers and agents of his own selection, with the aid of the commissioners of the revenue of such county or corporation, who are hereby required to render such aid when required, to impress from said county or corporation such proportion of the slaves demanded by him therefrom as may not have been furnished under the provision of this act. The slaves thus impressed, together with such as may have been furnished by such county or corporation under this act, shall not exceed one-fifth of the number of male slaves therein between the age specified, capable of performing ordinary labor: shall be apportioned among the slaveholders, as herein above set forth, and shall be turned over to an authorized officer or agent of the Confederate States, to be held not longer than sixty days, for the uses and upon the terms and conditions set forth in the first section of this act. Separate receipts shall in all cases be executed to the owners by the sheriff or other person seizing or taking possession of slaves under this act; and receipts shall in like manner be taken by the sheriff or other person holding them, when slaves may be turned over to the agent or officer of the Confederate States. Slaves coming into the possession of the sheriff, sergeant, or agents of the governor under this act, shall be regarded as in the possession and service of the Confederate States and at their expense, until redelivered to their owners. For every seizure of a slave by a sheriff or sergeant under this act, he shall be entitled to a fee of five dollars, to be paid by the person failing to deliver such slave.

Requisition to be equalized

Number and time of service to be forwarded

        8. In making the requisition authorized by this act, the governor is required to equalize the burden, as near as may be, among the several counties, cities and towns of the commonwealth, and amongst the citizens thereof, having, when practicable, due regard to the number of slaves theretofore furnished by any counties or corporations, or the citizens thereof, under the provisions of the act of October third, eighteen hundred and sixty-two, and of this act, and under any call heretofore made by the president or secretary of war, or any officer of the confederate army; and for this purpose, it shall be the duty of the county and corporation courts, as soon as may be, to forward to the governor the number and time of service, of any slaves heretofore furnished under any call as aforesaid, so that the equalization intended by this section may be made to apply to any future call for labor by the confederate government.

Slaves to be in charge of overseer or agent

How discharged

        9. Under any requisition made upon any county, city or town, it shall be lawful for any number of persons who may be required to furnish not less than thirty nor more than forty slaves, to place such slaves in charge of an agent or overseer selected by such owners, who shall deliver them to the confederate authorities, at the place where the labor is to be performed, at the expense of the Confederate States; and such agent or overseer, if a fit and proper person, shall


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be employed by the confederate government as the agent or overseer in charge of the slaves during their service of sixty days; and such overseer or agent shall not be discharged by any officer of the confederate government, except for good cause, to be approved by the secretary of war: provided, that if the requisition on any county, city or town shall amount to only twenty slaves and less than thirty, in such case an overseer or manager may be selected as aforesaid.

Subsistence

        10. The owners of slaves may furnish them subsistence and provisions, and in such event shall be allowed commutation in money in lieu of rations, equal to the commutation allowed soldiers in the service.

Slaves sent voluntarily

        11. All slaves sent voluntarily by their owners to the confederate authorities, and accepted by them, shall stand on the same footing as if sent under the proceedings required by this act.

Act to be communicated to president

        12. This act shall be forthwith communicated by the governor to the president of the Confederate States. Any request for slaves hereafter made by the president on the governor shall be regarded an assent to and acceptance of all the provisions of this act by the Confederate States.

Commencement

        13. This act shall be in force from its passage.

CHAP. 7.--An ACT to amend and re-enact the 12th section of an act passed March 13th, 1863, entitled an act to amend and re-enact an act further to provide for the Public Defence, passed October 3d, 1862, and to amend the title of said act.
Passed March 30, 1863.

Act of 1863 amended

        1. Be it enacted by the general assembly, that the twelfth section of the act passed March thirteenth, eighteen hundred and sixty-three, entitled an act to amend and re-enact an act further to provide for the public defence, passed October third, eighteen hundred and sixty-two, be amended and re-enacted so as to read as follows:

How amended

As to impressments

        "§12. This act shall be forthwith communicated by the governor to the president of the Confederate States, and shall be regarded an act regulating the mode in which and the terms upon which slaves in this state shall be impressed by the confederate authorities, under the act of congress entitled an act to regulate impressments, approved March twenty-sixth, eighteen hundred and sixty-three, to the extent provided for in the act to which this act is amendatory. Any call for slaves hereafter made by the president on the governor, shall be regarded an assent to and acceptance of all the provisions of this act by the Confederate States."

Title amended

        2. Be it further enacted, that the title of said act of March


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thirteenth, eighteen hundred and sixty-three, be amended and re-enacted so as to read as follows:

Title

        "An act to amend and to re-enact an act further to provide for the public defence, passed October third, eighteen hundred and sixty-two, and to regulate the impressment of slaves by the confederate government."

CHAP. 8.--An ACT to amend and re-enact section 3d of an act passed May 14th, 1862, entitled an act to organize a Home Guard.
Passed March 30, 1863.

Act of 1862 amended

        1. Be it enacted by the general assembly, that the third section of an act passed May fourteenth, eighteen hundred and sixty-two, entitled an act to organize a home guard, be amended and re-enacted so as to read as follows:

Guard, &c.

Deserters, how arrested

When major may be elected

Proviso

        "§3. The said companies shall operate as a guard and police for their respective counties during the war, and shall arrest all deserters from the army found within the limits thereof; and the officer in command is hereby authorized to order such force to rendezvous at any point that he may determine upon, whenever in his opinion the interests of the county may require it. Whenever two or more companies shall be organized in a county, they may elect a major, who shall be commissioned by the governor to command the whole: provided, however, that the troops hereby authorized to be raised shall not be marched beyond the limits of their respective counties, against their consent, or kept in active service for more than thirty days at any one time."

Commencement

        2. This act shall be in force from its passage.

CHAP. 9.--An ACT to refund Money received for Exemption from Military Duty.
Passed January 19, 1863.

Preamble

        Whereas the exemptions intended and provided by the act of assembly entitled an act providing for the exemption of certain parties upon religious grounds, passed March twenty-ninth, eighteen hundred and sixty-two, by subsequent legislation of the congress of the Confederate States, may have been rendered of none effect to parties who, upon the faith of said act of assembly, have paid money to the state according to the provisions thereof: Therefore,

When money to be refunded by auditor

        1. Be it enacted by the general assembly of Virginia, that in all cases where such persons have served in the army of the Confederate


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States, in pursuance of the legislation of the Confederate States, or shall have paid the commutation for such service, as specified in the legislation aforesaid, the auditor of public accounts be authorized and required to issue his warrant upon the treasury of the commonwealth, in favor of any such person from whom commutation money may have been or may hereafter be received into the treasury under said act of assembly, or who may have served in the confederate army, and shall have continued in service or been discharged therefrom, for the amount actually so received, but not including any costs attending the collection.

When sheriff may refund

        2. That any sheriff of a county or collector of taxes for a city or town, who may have in his hands commutation money received under the provisions of the said act of assembly, and not yet paid into the state treasury, be authorized and required to refund the same, deducting his commissions for collection, to such person or persons as aforesaid, from whom the same may have been collected; and the receipts of the parties to whom such repayments shall be made, shall be vouchers to such officers in their settlements with the auditor of public accounts, required by said act of assembly.

Commencement

        3. This act shall be in force from its passage.

CHAP. 10.--An ACT to amend and re-enact the 1st section of an act entitled an act to refund money received for Exemption from Military Duty, passed January 19, 1863.
Passed February 5, 1863.

Act of 1863 amended

        1. Be it enacted by the general assembly, that the first section of the act entitled an act to refund money received for exemption from military duty, passed January nineteenth, eighteen hundred and sixty-three, be amended and re-enacted so as to read as follows:

When auditor to issue warrant

Costs

        "§1. Be it enacted by the general assembly of Virginia, that the auditor of public accounts be authorized and required to issue his warrant on the treasury of the commonwealth, in favor of any person from whom commutation money may have been or may hereafter be received into the treasury, under said act of assembly, for the amount actually so received, but not including any costs attending the collection."

Commencement

        2. This act shall be in force from its passage.


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CHAP. 11.--An ACT to amend and re-enact the 1st section of an act entitled an act to refund Money received for Exemption from Military Duty passed January 19, 1863, and for other purposes.
Passed March 19, 1863.

Act of 1863 amended

        1. Be it enacted by the general assembly, that the first section of an act entitled an act to refund money received from exemption from military duty, passed January nineteenth, eighteen hundred and sixty-three, as amended and re-enacted by an act entitled an act to amend and re-enact the first section of an act to refund money received for exemption from military duty, passed February fifth, eighteen hundred and sixty three, be amended and re-enacted so as to read as follows:

When warrant to be issued

        "§1. Be it enacted by the general assembly of Virginia, that the auditor of public accounts be authorized and required to issue his warrant on the treasury of the commonwealth, in favor of any person or his personal representative, from whom it may appear, by the returns of the sheriffs or other satisfactory evidence, commutation money may have been or may hereafter be received into the treasury, under said act of assembly, for the amount so actually received, but not including any costs attending the collection of the same."

Commencement

        2. This act shall be in force from its passage.

CHAP. 12.--An ACT to amend the 15th section of chapter 23 of the Code, so as to allow but one Major to each Regiment.
Passed February 7, 1863.

Code amended

        1. Be it enacted by the general assembly, that the fifteenth section of chapter twenty-three of the Code be amended and re-enacted, so as to read as follows:

What officers there shall be for separate military organizations

        "§15. There shall be a major general for each division; a brigadier general for each brigade; a colonel, lieutenant colonel and a major for each regiment; a captain, first lieutenant and second lieutenant, four sergeants and four corporals for each company."

Commencement

        2. This act shall be in force from its passage.

CHAP. 13.--An ACT authorizing the Auditing Board to pay Junior Majors of Militia Regiments, for Service actually performed.
Passed March 19, 1863.

Junior majors, when paid

        1. Be it enacted by the general assembly, that whenever any regiment of Virginia militia has been called into service by competent


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authority, in which there shall have been two majors appointed and commissioned according to law, and the junior major shall have actually served therein, it shall be lawful for the auditing board, upon proof of such service, to allow compensation to the said junior major for the time he shall have actually served, at the rate of one hundred dollars per month; to be paid as other allowances made by them are paid.

Commencement

        2. This act shall be in force from its passage.

CHAP. 14.--An ACT amending and re-enacting an ordinance of the Convention concerning the Aids to the Governor.
Passed March 25, 1863.

Ordinance amended

        1. Be it enacted by the general assembly, that the ordinance passed June twenty-ninth, eighteen hundred and sixty-one, entitled an ordinance concerning the appointment of aids by the governor of the commonwealth, shall be and is hereby amended and re-enacted so as to read as follows:

Number of aids governor may appoint

Who to receive pay

        "§8. The governor of the commonwealth is authorized to appoint, during the war, three aids, with the rank of lieutenant colonel of cavalry; but only one of said aids, to be designated by the governor, shall receive any pay, emoluments or perquisites for his services; and he shall be entitled to the pay of captain of cavalry."

Commencement

        2. This act shall be in force from its passage.

CHAP. 15--An ACT establishing an Agency in the City of Richmond, for receiving and forwarding Clothing, Shoes and other supplies to Virginia Soldiers.
Passed March 9, 1863.

Agent, how appointed, and duties of

        1. Be it enacted by the general assembly, that the governor be and he is hereby authorized to appoint an agent, who shall reside in the city of Richmond, whose duty it shall be to receive and forward to the soldiers and officers in the confederate service from the state of Virginia, any contributions of clothing, shoes or other supplies which may be furnished by the families or friends of such soldiers or officers. The said agent shall also receive and take care of all hospital stores that may be contributed or purchased for the use of the sick or wounded soldiers of Virginia, and shall give out and dispense the same on requisitions from the attending physicians or surgeons of such sick or wounded soldiers.

Depot, how provided

Transportation

        2. The agent so appointed shall, under the direction of the governor,


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provide a suitable place in the city of Richmond, for the deposit and safe keeping of such contributions until the same can be transported to the places of their destination. He shall make such arrangements as may be practicable with the quartermaster's department of the Confederate States, for the safe and speedy transportation, or with the approval of the governor, he may purchase wagons and teams for that purpose, and employ teamsters and other agents to aid and superintend the safe and speedy transmission of articles deposited with said agent.

Duty of agent as to advertising

Salary

Clerks

Soldiers may be detailed

Bond, how given

Remedy against agent

        3. It shall be the duty of said agent, as soon as he shall have received his appointment, and shall have secured a suitable place of deposit for the contributions which may be made, to advertise for three months, in all the newspapers published in the city of Richmond, the purposes and objects of his agency, and the place of his location. He shall receive a salary not exceeding fifteen hundred dollars, and shall, if necessary, employ clerks, not exceeding two in number, who shall receive a salary not exceeding seven hundred dollars each: provided, that nothing herein contained shall prevent the detailing of soldiers unfit for field day, to act as the agent or clerks, in lieu of officers aforesaid, whenever the consent of the Confederate States government can be obtained therefor: provided, that before the agent to be appointed by the governor shall proceed to discharge the duties of his agency, he shall enter into bond with approved security, before the clerk of the circuit court of the city of Richmond, in the penalty of twenty thousand dollars, with a condition for the faithful performance of all the duties required by this act. And any party who may be injured by the default or negligence of said agent, may recover judgment against him, by motion, upon ten days' notice, before the circuit court of the city of Richmond.

Appropriation

        4. In order to carry out the purposes of this act, the sum of twenty-five thousand dollars is hereby appropriated.

Commencement

        5. This act shall be in force from its passage.

CHAP. 16.--An ACT to authorize the use of the Jails of the State by the Confederate States.
Passed March 16, 1863.

When persons arrested under confederate laws may be committed to jails

Proviso

        1. Be it enacted by the general assembly, that any person who has been or may be thereafter arrested upon due authority, and charged with violating any military law of the Confederate States, shall, upon the warrant of commitment of the officer or person making the arrest, be received into jail by the jailor of any county


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or corporation of this commonwealth, and by him safely kept, according to the warrant of commitment, until discharged by the proper authorities, or by due process of law. But this section shall not be construed to exclude from such jail any prisoner who has been or may be Committed thereto by any of the authorities of this commonwealth.

Fees of jailor

Duty of jailor

        2. The jailor shall, for the support of any such prisoner, be paid by the Confederate States the same amount allowed by law for keeping and feeding other prisoners. And the jailor, for a failure of duty as to any such prisoner, shall be liable to the Confederate States in like manner as he would to the state in case of a prisoner committed under its authority.

Commencement

        3. This act shall be in force from its passage, and continue in force during the present war.

CHAP. 17.--An ACT to provide for the Production and Distribution of Salt.
Passed March 30, 1863.

Superintendent of salt works

Salary

How elected

How removable

Bond, how given

In case of vacancy

        1. Be it enacted by the general assembly that there shall be and is hereby created the office of superintendent of salt works, with an annual salary of five thousand dollars, payable quarter yearly. Such superintendent shall be elected by the general assembly, at its present session, and annually thereafter, while this act is in force, and shall be removable only by joint vote of the two houses, or in the recess of the assembly, by the board of supervisors herein after mentioned. He shall, within thirty days after his election, enter into bond, with sufficient sureties, before the secretary of the commonwealth, to be approved by him, in the penalty of two hundred thousand dollars, conditioned for the faithful discharge of his duties under this and any future act. In case said superintendent fail to execute said bond as required, or from any cause a vacancy may occur, another shall be appointed by said board, subject to the same terms and conditions. And that whenever the superintendent shall become interested directly or indirectly in the manufacture or sale of salt, his office shall be declared vacant, and his successor appointed by the board of supervisors: and provided, that the superintendent who shall be elected by the general assembly, shall in no event become interested in the property leased to or purchased by the state, as sub-lessee or sub-contractor, or otherwise.

Duties of superintendent

Powers, under control of board

        2. The superintendent shall, under the control and management of the board of supervisors, manage and dispose of the property, real and personal, leased, acquired and held of Stuart, Buchanan and Company, under a contract made by the commonwealth with said Stuart, Buchanan and Company, bearing date the twenty-fifth day of


Page 53

March, eighteen hundred and sixty-three, and such other property as may be acquired under the provisions of this act. He shall also, under the like control of said board, have power to lease any real property, and to purchase any personal property necessary to secure a supply of salt for the people of the commonwealth, and the distribution of the same; to contract for all needful supplies, and to hire all necessary labor for operating the said works; and if unable to agree upon the price to be paid for said leases or personal property, supplies and labor, with the owners, he shall have power to impress the same, under the control of said board; and if the said Stuart, Buchanan and Company shall fail to comply with their said contract, or any part thereof, the said superintendent shall have the like power and authority to impress their property described in said contract.

Board, how constituted

        3. The board of public works shall, ex-officio, constitute a board of supervisors. The members of said board, in addition to the salary and expenses now paid them by law, shall be paid their necessary traveling expenses under this act.

Duty of superintendent to confirm and continue lease

Exception

Other furnaces

        4. It shall be the duty of the superintendent, under the control of the board, to confirm and continue the existing leases of the four furnaces now leased to Clarkson, Friend, Kelley and Gardner, except that in the event of the failure of any of these lessees to comply with the terms and provisions of their contracts of lease, he shall resume possession of the same, and either relet the furnace to other parties, or he shall operate it for the commonwealth, as shall appear expedient. And as to the six remaining furnaces acquired under the contract aforesaid, the said superintendent shall have power and authority in like manner to either lease the same, or any of them, or else to operate them for and on behalf of the commonwealth, as shall appear best.

Superintendent to appoint assistants

Their salaries

        5. The superintendent shall have power to appoint, and remove at his discretion, the following assistants, viz: one deputy manager, at a salary of two thousand dollars, and one clerk, at a salary of two thousand dollars.

Control of transportation

Salt, how distributed

        6. The superintendent, under the control of the board of supervisors, shall have control of transportation on the several rail roads in the commonwealth, for the conveyance of supplies to the salt works, and for distribution of salt throughout the state, with power, if necessary, under like control, to impress the same. He shall make distribution among the several counties, cities and towns, from day to day, or from time to time, and in quantities proportioned to their whole populations respectively, as he may be directed by the said board of supervisors: provided the superintendent, under the direction of the board of supervisors, shall distribute salt with reference to cattle and other stock requiring salt, after distributing twenty pounds to each person.

Value of impressed property, how ascertained

Duty of assessors

How, in case owner refuse to appoint assessor

        7. For the purpose of ascertaining the value of the property, real


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and personal, impressed under the second section of this act, it shall be lawful for the superintendent to appoint one assessor, and the owner or owners another assessor, and, these two shall appoint a third; and it shall be the duty of these three, or a majority of them, to assess the value of all property impressed under this act. They shall make duplicate statements of every such assessment, and which being endorsed by the superintendent, they shall return one copy thereof to the board of supervisors, and deliver the other to the owner of the property taken. Upon such certified statement, the owner may demand and receive payment from the treasury of the amount so assessed. If the owner in any case fail or refuse to appoint an assessor, the assessment shall be made by the assessor appointed by the superintendent; and thereupon, like proceedings shall be had as in other cases.

Assessors of real property, how appointed

        8. For an assessment for the use of real property, the board of supervisors shall appoint the assessor on behalf of the commonwealth, and said board shall select the arbitrator to be chosen by the state, under the contract with Stuart, Buchanan and Company, for ascertaining the price to be paid for the lease and property agreed to be sold by said contract.

Appeal, when allowed

        9. Appeal shall lie from the decision of the assessors to the circuit court of the county or corporation in which the property is impressed; and the proceedings shall be, mutatis inntandis, according to the eleventh and twelfth sections of chapter fifty-six of the Code of Virginia, edition of eighteen hundred and sixty; except that the commonwealth shall not be required to pay the money into court, nor to the party entitled thereto, before the decision of the appeal; nor shall any court or judge grant injunction, for any cause, to restrain the commonwealth from taking possession of the property impressed.

Valuation, how paid

        10. The superintendent's certificate, approved by the board of supervisors, shall entitle the holder, whose property may have been purchased or hired, to present the same to the auditor of public accounts, and receive payment thereof; and in like manner shall entitle Stuart, Buchanan and Company to receive the amount that may be ascertained to be due them under the contract aforesaid.

Salt, how sold and delivered

        11. The salt so manufactured shall be sold at cost for cash, and be distributed to the different counties, cities and towns, through duly accredited agents, to be appointed by the county and corporation courts respectively, or where said courts cannot meet because of the presence or proximity of the public enemy, by the board of supervisors, on the recommendation of any three or more justices of said county, or of the senator and delegate or delegates representing such county in the general assembly; and in order to do so, it shall be the duty of the board of supervisors from time to time to ascertain, as near as may be, the actual cost of production and distribution; and fix the price accordingly, so as to cover such entire cost.


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Surplus, how disposed of

        12. Any surplus of salt, after supplying the wants of the people of this state, may be sold to the confederate government, or to any of the states, or to citizens thereof, under rules and regulations to be prescribed by the board of supervisors.

Monthly reports of board of supervisors

        13. The superintendent shall make monthly reports of his transactions to the board, and shall account to them for all funds received by him, and shall pay the same into the treasury, when ordered by the said board.

        14. The board of supervisors shall make report of their proceedings under this act, monthly to the governor, and shall also report to the general assembly at each of its sessions during the continuance of this act.

Amount appropriated

        15. The sum of one million of dollars is hereby appropriated to carry into effect the provisions of this act, to be paid out of any money in the treasury not otherwise appropriated; and such additional sums are hereby appropriated as may be paid into the treasury from time to time from the proceeds of the sale of salt, or so much thereof as may be necessary for the purposes of this act.

Repealing clause

        16. All acts and parts of acts inconsistent with this act are hereby repealed.

Commencement

        17. This act shall be in force from its passage.

CHAP. 18.--An ACT to authorize the appointment of an Inspector of Salt.
Passed March 30, 1863.

Inspector of salt, how appointed

Salt to be inspected

        1. Be it enacted by the general assembly, that the board of public works shall appoint an inspector of salt, to reside at Saltville; and for every five bushels thereof inspected, one-half of one cent shall be charged, and at that rate for any less quantity than five bushels; which fees shall be paid to the inspector by the producer of the salt; and no salt shall be transported, sold and, delivered, or removed from the place where it is produced, unless inspected.

Salt of state to be inspected

        2. The board of public works may cause the salt produced by the state to be inspected in like manner, and for which like fees may be paid to the inspector. If any person shall transport or remove, or attempt to transport or remove, or sell, or offer to sell any salt, without the same having been inspected, he shall forfeit five dollars for each barrel, cask, box or bag so, transported, removed or offered for sale.

Rules and regulations, how prescribed

        3. The board of public works may prescribe further rules and regulations for the inspection of salt; but no inspection shall be had of salt manufactured by the agents manufacturing for other states.


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        4. Any inspector, with the approbation of the board of public works, may appoint one or more deputies to assist him, for whose acts his principal shall be liable, and be entitled to the same fees as his own.

        5. All acts and parts of acts inconsistent with the provisions of this act are hereby repealed.

Commencement

        6. This act shall be in force from its passage.

CHAP. 19.--An ACT to amend and re-enact an act entitled an act to amend section 11 of chapter 29 of the Code, so as to exempt the property of persons in the military service of the State from distress for rent payable in money, passed February 19th, 1862.
Passed February 16, 1863.

Act of 1862, amending Code amended

        1. Be it enacted by the general assembly, that the act entitled an act to amend the eleventh section of chapter twenty-nine of the Code, so as to exempt the property of persons in the military service of the state from distress for rent payable in money, passed February nineteenth, eighteen hundred and sixty-two, be amended and re-enacted so as to read as follows:

Legal proceedings against persons in military service

        "§11. No proceeding shall be had at law or in equity against the person or property of any one ordered into actual service, whether of this state or the Confederate States, or against his surety, from the time such person shall be ordered to the place of rendezvous until thirty days after his term of service shall have expired; and if any such proceeding has been or shall be commenced, the court in which, or the justice before whom it may be had, at any stage of such proceedings, in the discretion of said court or justice, may dismiss, discontinue or stay the same, or make such other order in regard thereto as may be deemed proper to give effect to the provisions of this section: nor shall the property of any person be sold under any deed of trust while he is in such actual military service, nor for thirty days after his term of service shall have expired. The exemption provided by this section shall not apply to proceedings in criminal cases, nor to any suit or proceedings against any person for a tort, nor to any person who shall have incurred a liability as an officer of the commonwealth or of any court, or to any of his sureties as such officer, or to any person who shall have employed a substitute to perform his tour of duty, nor shall it prevent the granting or reinstating of any injunction: provided, however, that trials in actions for tort against such persons may be stayed by the court in its discretion in which such action is brought, so long as such person may be in such actual military service."

Commencement

        2. This act shall be in force from its passage.


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CHAP. 20.--An ACT amending and re-enacting the 19th section of chapter 61 of the Code of Virginia (edition of 1860), so as to require Rail Road Companies to give receipts showing the Weights for Freights.
Passed March 11, 1863.

Code amended

        1. Be it enacted by the general assembly, that the nineteenth section of chapter sixty-one of the Code of Virginia (edition of eighteen hundred and sixty), be amended and re-enacted, so as to read as follows:

Rates of transportation on persons and produces

What rates when articles weigh less than four pounds

Receipts, how given

Charge

        "§19. On a rail road on which different rates are not prescribed by law, the following rates of toll may be charged for transportation, to wit: Of a person and his baggage, within a hundred and fifty pounds, not exceeding six cents per mile: of produce and other articles, except gypsum, lime, guano, and other specific manures, not exceeding eight cents per ton per mile; and gypsum, lime, guano, and other specific manures, not exceeding four cents per ton of twenty-two hundred and forty pounds per mile; and for the transportation of any person, or of any produce or other articles for a distance less than ten miles, a charge may be made at the foregoing rates as for ten miles and where articles weigh less than four pounds to the cubit foot, a toll may nevertheless be charged on each cubic foot as for four pounds weight: and when the articles in any one consignment weigh less than one hundred pounds, a toll may be charged on the same as for one hundred pounds weight. If for the transportation of any person with his baggage, or for any consignment, the whole charge at the rates before mentioned would be less than twenty-five cents, the same may nevertheless be charged as a minimum. Receipts shall be given for transportation of articles, in which shall be specified the weight of such articles, and the rates of toll thereon charged, according to such weight, except where such articles weigh less than four pounds to the cubic foot. For the weighing, storage and delivery of articles at any depot or warehouse of the company, a charge may also be made, not exceeding the ordinary warehouse rates charged in the town in which or nearest to which the depot or warehouse is situated."

Commencement

        2. This act shall be in force from its passage.

CHAP. 21.--An ACT to amend the 43d, 44th and 45th sections of chapter 87 of the Code, so as to increase the Fees of Tobacco Inspectors.
Passed March 3, 1863.

Code amended

        1. Be it enacted by the general assembly, that the forty-third, forty-fourth and forty-fifth sections of chapter eighty-seven of the Code of Virginia (edition of eighteen hundred and sixty), be amended and re-enacted so as to read as follows:


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Fees to inspectors

        "§43. There shall be paid to said inspectors, for each hogshead or cask inspected by them, one dollar for opening, inspecting, coopering up, furnishing nails, marking, and weighing it.

Fees

        "§44. For every hogshead or cask of the weight aforesaid, of inspected tobacco, received on storage at any warehouse, there shall be paid to the inspector thereof one dollar for opening one head, breaking the tobacco in one place, coopering up the same, the necessary nails, and turning it into the house again.

        "§45. There shall be paid to the inspectors, for each hogshead or cask delivered out of their warehouse, fifty cents; and for putting into good order each hogshead or cask noted by them to be in bad order, seventeen cents."

Commencement

        2. This act shall be in force from its passage, and until the expiration of six months after the conclusion of the existing war.

CHAP. 22.--An ACT to amend and re-enact section 41, chapter 58 of the Code of Virginia (edition of 1860), so as to authorize Banks to increase their Contingent Funds.
Passed March 7, 1863.

Code amended

        1. Be it enacted by the general assembly, that section forty-one chapter fifty-eight of the Code of Virginia (edition of eighteen hundred and sixty), be amended and re-enacted so as to read as follows:

Rate of dividend

Surplus fund

Limitation of surplus fund

        "§41. There shall be no dividend of profits of a higher rate than six per centum per annum on the capital paid in, until the bank shall have a surplus or contingent fund arising from profits, of at least five per centum of its capital stock: nor shall any dividend of profits be made, by which such fund is reduced below the said five per centum. But the said fund is not at any time to be more than twenty per centum (on the capital paid in) over and above the bad and doubtful debts. So much of said fund as may have accrued, at any branch, shall be left with such branch until it may be wanted to meet losses sustained by the bank."

Commencement

        2. This act shall be in force from its passage.

CHAP. 23.--An ACT to amend and re-enact section 22 of chapter 108 of the Code of Virginia (edition of 1860).
Passed January 21, 1863.

Code amended

        1. Be it enacted by the general assembly of Virginia, that the twenty-second section of chapter one hundred and eight of the Code


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of Virginia (edition or eighteen hundred and sixty), be amended and re-enacted so as to read as follows:

Duty of commissioner

Compensation

Duty of auditor in certain cases

        "§22. The commissioner shall alphabetically arrange each of the books so to be kept by him, and shall make and subscribe an affidavit therein, to the effect that he has pursued the directions in this act, according to the best of his skill; and he shall return his said books to the clerk of the court of his county, on or before the first day of June. In addition to the compensation now allowed by law to commissioners of the revenue, the sum of three cents shall be paid to every such commissioner, for each birth and death listed and reported to the county or corporation clerk in said commissioner's district, under the provisions of this chapter, and that the same be paid out of the public treasury, upon the certificate of the county or corporation court, setting forth the number of births and deaths returned, and that the said returns have been accurately and fully made, according to the laws regulating the same, and within the time prescribed thereby. If the auditor of public accounts shall be of opinion that the failure to return a report of the births and deaths to the clerk within the time prescribed by law, was unavoidable, he may, notwithstanding such failure, pay such claim."

Commencement

        2. This act shall be in force from its passage.

CHAP. 24.--An ACT to amend the 12th section of chapter 10 of the Code of Virginia, so as to extend the time for filing Complaint in cases of Contested Elections.
Passed January 27, 1863.

Code amended

        1. Be it enacted by the general assembly, that the twelfth section of chapter ten of the Code of Virginia (edition of eighteen hundred and sixty), be amended and re-enacted so as to read as follows:

Returns, how enquired into

Complaint, how made

Duty of courts

Time when plaint shall be filed

Duty of clerk

Proviso

        "§12. The returns of the elections of justices of the peace, of clerks of the county and circuit courts, of attorneys for the commonwealth, surveyors, sheriffs, commissioners of the revenue, constables and overseers of the poor, under this act, shall be subject to the enquiry, determination and judgment of the respective county and corporation courts, or of the county court, in case the election was for a county and city, upon complaint of fifteen or more of the qualified voters of the county or corporation, or of the proper district, when the officer is elected by a district, of an undue election or false return; two of whom shall take and subscribe an oath or affirmation that the facts set forth in such complaint are true, to the best of their knowledge and belief. And the said courts shall, in judging of said elections, proceed upon the merits thereof, and shall determine finally concerning the same, according to the constitution and laws of this commonwealth: and such complaint shall not be valid,


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or regarded by the court, unless the same shall have been filed within twenty days after the election, in the clerk's office of the proper court: and when the complaint is of undue election or false return of a justice of the peace, the clerk of the said court shall immediately certify to the governor the decree of said court, when made, and in whose favor such contested election shall have terminated; and the governor shall then commission such person in whose favor such contested election terminated. And in said last mentioned contested elections, in case such complaint be filed in due time, the clerk shall transmit by mail, immediately to the governor, a certified copy thereof: and in such case, no commission shall be issued until the court shall have determined and adjudged on such complaint as aforesaid: provided, however, that the complaint is of the undue election and false return of a justice of the peace, all the justices composing the court shall be summoned for the trial of the complaint, and a majority of those not interested in the contest shall be present."

Commencement

        2. This act shall be in force from its passage.

CHAP. 25.--An ACT amending and re-enacting the 2nd and 5th sections of chapter 34 of the Code of Virginia, entitled Virginia Military Institute.
Passed March 30, 1863.

Code amended

        1. Be it enacted by the general assembly, that the second section of chapter thirty-four of the Code of Virginia be amended and re-enacted so as to read as follows:

Board of visitors, how appointed

Board a corporation

        "§2. There shall be a board of visitors for the institution, composed of the adjutant general and eight other persons, two of whom shall be appointed from each grand division of the state, and four new members shall be appointed every second year; the appointments to be made by the governor, by and with the advice of the senate. They shall be and are hereby declared to be a corporation, and as such, may sue and be sued for any cause or matter which has heretofore arisen, as well as for any cause or matter which may here-after arise."

Code amended

        2. That the fifth section of the thirty-fourth chapter of the Code of Virginia (edition of eighteen hundred and sixty), is hereby amended and re-enacted so as to read as follows:

        "§5. 5. Such reasonable expenses as the visitors may incur in the discharge of their duties, shall be paid out of the funds of the institute."

Commencement

        3. This act shall be in force from its passage.


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CHAP. 26.--An ACT to amend and re-enact the 12th section of chapter 20 of the Code of Virginia, so as to compensate the Printer to the Senate for printing and binding the Journals of the Senate at Extra Sessions.
Passed March 4, 1863.

Code amended

        1. Be it enacted by the general assembly, that the twelfth section of chapter twenty of the Code of Virginia be amended and re-enacted so as to read as follows:

Annual salary of printer to senate

Extra work

        "§12. The senate may appoint annually a printer for that body, who shall, for his annual salary, print and have bound two hundred copies of the Journal of the Senate, with the index thereto of its regular sessions, and perform such other duties as the senate by its rules requires; and all other work which he may do by order of the senate, shall be deemed extra work, and paid for as is extra work done by the public printer."

Commencement

        2. This act shall be in force from its passage.

CHAP. 27.--An ACT increasing the Compensation of the Interior Guard at the Penitentiary.
Passed March 26, 1863.

Code amended

        1. Be it enacted by the general assembly, that the fifty-first section of chapter two hundred and thirteen of the Code of Virginia (edition of eighteen hundred and sixty), be amended and re-enacted so as to read as follows:

Compensation of guard

        "§51. The compensation of the said guard shall be allowed and certified by the board, at a rate not exceeding two dollars per diem for each person, and paid by the general agent."

Commencement

        2. This act shall be in force from its passage.

CHAP. 28.--An ACT to amend and re-enact the 16th and 18th sections of the 14th chapter of the Code of Virginia, so as to increase the Salaries of certain officers of the Penitentiary.
Passed March 28, 1863.

Code amended

        1. Be it enacted by the general assembly, that the sixteenth and eighteenth sections of the fourteenth chapter of the Code of Virginia be amended and re-enacted so as to read as follows:

Salary of superintendent

Salary of assistants

Salary of surgeon

        "§16. The superintendent of the penitentiary shall receive the sum of two thousand dollars; the first assistant keeper one thousand dollars; the second, third, fourth, fifth, sixth and seventh assistant


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keepers, each nine hundred dollars. Moreover, each of the said assistant keepers shall be allowed one hundred dollars worth of the manufactures of the penitentiary, at the prices fixed by the directors, every year the labor and the manufactures shall amount to the sum of thirty-two thousand dollars. The surgeon of the penitentiary and public guard shall receive the sum of one thousand dollars."

Directors

Salary of clerk

        "18. The directors of the penitentiary shall receive the sum of three dollars each for every day's attendance on the board: provided, that no director shall receive more than one hundred and fifty dollars per annum. The clerk of the penitentiary shall receive one thousand dollars."

Proviso

        2. Provided, that the compensation for services herein before prescribed shall remain and be payable until the expiration of one year after the ratification of a treaty of peace between the Confederate States and the United States, and no longer.

Commencement

        3. This act shall be in force from its passage.

CHAP. 29.--An ACT concerning Bonds of Sheriffs.
Passed January 16, 1863.

Code, &c. amended

        1. Be it enacted by the general assembly, that chapter sixteen, entitled an act to amend the fifth section of chapter forty-nine of the Code of Virginia, as amended by an act passed June third, eighteen hundred and fifty-two, concerning bonds of sheriffs and other collectors of taxes, and bonds of constables, passed December twenty-third, eighteen hundred and fifty-seven, be amended and re-enacted so as to read as follows:

Bond of sheriffs and sergeants

Amount

When security deemed insufficient

Auditor may petition

New bond

When court to remove

        "From every person elected sheriff of any county or corporation, and from every sergeant of a corporation who is collector of the taxes assessed therein, the court of such county or corporation shall take bond with sufficient security, in such penalty as it may deem sufficient; which shall not be less than double the aggregate amount of all taxes, militia fines and other public dues and the county levy and poor rates assessed and collectable in such county or corporation for the year next preceding the official term of such sheriff or sergeant; but the penalty of such bond shall in no case be in a sum less than thirty thousand dollars. Such bond shall be for the term for which such sheriff or sergeant may have been elected or may continue in office. If the security in the bond of any sheriff or sergeant shall be deemed insufficient, or if such officer shall fail to pay the taxes, militia fines and other public dues; or if the same be in a penalty less than this act requires, the auditor of public accounts may petition the court of the county or corporation for a new bond; and it shall be the duty of the court to examine into the facts of such petition;


Page 63

or it may, without such petition, require the execution of a new bond in a penalty according to this act, with good and sufficient security, and may at once suspend the official duties of such officer until such new bond be executed; and if the same be not executed within a reasonable time, shall remove such officer, and direct an election to fill the vacancy."

Commencement

        2. This act shall be in force from its passage.

CHAP. 30.--An ACT to amend the 39th section of chapter 184 of the Code of Virginia, so as to increase the Compensation of Clerks of Courts for public services.
Passed March 11, 1863.

Code amended

        1. Be it enacted by the general assembly, that the thirty-ninth section of chapter one hundred and eighty-four of the Code of Virginia (edition of eighteen hundred and sixty), be amended and re-enacted so as to read as follows:

Compensation for services to clerks

Corporation of Richmond

        "§39. There shall be chargeable in every county or corporation such sum as the court thereof may, for services to the public of the county or town, allow its clerk and the sheriff or sergeant attending it, not exceeding for one year four hundred dollars to its clerk, and seventy-five dollars to its sheriff or sergeant; and the corporation court of Richmond may make such allowance as it may deem proper to its clerk and sergeant, for services for which no other compensation is made by law."

Commencement

        2. This act shall be in force from its passage.

CHAP. 31.--An ACT increasing the Compensation of Clerks of Courts during the existing war.
Passed March 24, 1863.

Code amended

        1. Be it enacted by the general assembly, that the tenth section of the one hundred and eighty-fourth chapter of the Code of Virginia, of eighteen hundred and sixty, be amended and re-enacted so as to read as follows, to wit:

§10. A clerk of a county or corporation court.

Fees for recordation of writing

        Where a writing is admitted to record under chapter one hundred and twenty-one, for every thing relating to it, except the recording in the deed book, to wit: For receiving proof or acknowledgment, entering orders, writing on it clerk's certificate, statement of deed in list returned to court,


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recording in minute book, and posting same, and embracing it in list for commissioner of the revenue, . . . . .$ 0.75

Recordation of plat

        For recording a plat of not more than six courses, or for a Copy thereof . . . . . $0.75

Course

        For every course above six, . . . . .$0.05

Deed book

        For recording in the deed book such writing and all matter therewith, except plats, or for recording any thing not otherwise provided for, for every thirty words, . . . . .$0.05

Deed of trust on mortgage

        In lieu of the said allowance of five cents for thirty words, the clerk may, for recording in the deed book, elect to charge the following specific fees, to wit: Where the writing is a deed of trust or mortgage, or is a conveyance of real and personal estate, or of real estate only, . . . . .$1.20

        And where it is not such, . . . . .$0.50

Swearing witnesses

        For swearing the witnesses, and entering in the order or minute all orders in relation to the proof of a will which is admitted to record without contest, and copying such orders on the will, . . . . .$0.75

Recordation of will

        For recording a will, and the matter recorded therewith, in the will book, at the option of the clerk, five cents for every thirty words, or a specific fee of . . . . .$0.50

Order as to decedent's estate

        If there be an order committing a decedent's estate to an officer, for entering and copying such order, and the orders of appraisement, . . . . .$0.75

Swearing personal representative

        If any personal representative qualify, for swearing him and his surety, making out bond, entering and copying on the will order granting probate or administration, making one copy of such order for the representative, entering and copying orders of appraisement, and including case in said list, . . . . .$1.50

One fee where more than one

        If several personal representatives qualify on the same estate, during the same term, only the same fee shall be charged as if one had qualified, to wit, . . . . .$1.50

Licenses

        For entering and copying an order granting a license and administering an oath where necessary, . . . . .$1.20

Marriage License

        On an application for a marriage license, for administering and writing certificate of oath, issuing and registering license, and recording and giving receipt for certificate of the marriage, . . . . .$1.50

Search

        For a search for any thing above a year's standing, except where the clerk, at the request of counsel, searches for papers in a pending cause, . . . . .$0.15

Certificate

        For recording a certificate and posting a copy thereof under the second section of chapter one hundred . . . . .$0.75

Injunction bond

        For making out an injunction bond, administering all necessary oaths, writing proper affidavits, making out release of errors, copying same and endorsing on the summons that such bond and release are filed, . . . . .$1.20


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Any other bond

        For making out any other bond, administering all necessary oaths, and writing proper affidavits, . . . . .$1.20

Writ of ad quod damnum

        For issuing a writ in the nature of an ad quod damnum, . . . . .$1.30

Caveat

        On receiving the copy of a caveat, for entering such copy, . . . . .$0.40

Summons to answer bill

        For issuing a summons to answer a bill, with an endorsement thereon of an injunction, or of an order of attachment, and recording return of same, . . . . .$0.50

Any other summons

        For issuing any other summons, or any writ not particularly provided for, and for recording the return where proper to do so, . . . . .$0.30

Copy of process

        For each copy of any process which goes out of the office (with such process), to be used in serving it, one-half the fee for issuing such process.

Noting

        For noting in the process book any decree, order or process (except a summons for a witness), and taking a receipt therefor, . . . . .$0.30

Postage

        For postage paid by the clerk on a decree, order or process, and putting in or taking out of post office same, double the amount of such postage.

Appearance

        For entering in any suit, or in a motion for judgment for money, all the attorneys for each party, or the appearance in proper person of a party having no attorney who so appears, . . . . .$0.15

Filing and endorsing petition

        For endorsing and filing each petition, declaration, bill, answer, or other written pleading, each bill of exceptions, demurrer to evidence, special verdict or case agreed, each written notice of the defence relied on in ejectment, or of a motion for judgment for money, and each report of a commissioner, and for entering each plea, replication or other pleading which is not written, . . . . .$0.30

Depositions

        For endorsing and filing all the depositions and affidavits of witnesses, filed on the same side at any time, or all the written interrogatories at one time from one party to another, or all the answers filed at one time to such interrogatories, or the exceptions filed at one time by either party to a commissioner's report, . . . . .$0.30

Filing papers for plaintiffs

        If papers be filed on the side of the plaintiffs, for which no particular fee is allowed, a fee (not for each, but for the whole) of . . . . .$0.30

Filing for defendants

        So, also, if papers be filed on the side of the defendants, for Which no particular fee is allowed, a fee (not for each, but for the whole) of . . . . .$0.30

Issuing an attachment

        For issuing an attachment, with a copy of the rule or order for the same (if sent out therewith), and. recording the return thereof, where proper to do so, . . . . .$0.65

Scire facias

        For issuing a scire facias, and recording the return thereof, or for issuing a commission to examine witnesses, administering


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oath when necessary as the foundation thereof, and writing affidavit, . . . . .$0.80

Rules

        For all the rules entered in any case on the same side, at the rules for one month, where anything is done on such side at said rules, besides entering or filing a pleading or continuing the case, . . . . .$0.40

        Where no proceedings are had in a case during any rules, except to continue it, the fee shall be at the rate of thirty cents for every quarter of a year the case is so continued, and no more.

Docketing

        For docketing any suit, or any motion for judgment for money (to be charged only once), . . . . .$0.15

        Except that where an action or motion is on the court docket at a quarterly term, if no decision or continuance be entered on it, there shall be a fee for putting it on the docket at the next term, of, . . . . .$0.30

Jury

        Where a jury is impanneled, for swearing the jury and witnesses, . . . . .$1.00

Where no jury is impanneled

        Where no jury is impanneled, if witnesses be examined by the court, for swearing such witnesses for either party, . . . . .$0.30

Swearing witness

        Where a witness claims for his attendance, for administering an oath to him, and entering and certifying such attendance, . . . . .$0.50

Administering oath

        For administering any oath not before provided for, and writing a certificate thereof, where the case requires one, . . . . .$0.25

Judgments, decrees, &c

        For all judgments, decrees, orders and proceedings (except entries of pleadings and matter otherwise provided for), which are entered on the same day, for the same persons, at the election of the clerk, five cents for every thirty words (actually written on the minute or order book, or upon the rule book, when final judgments are entered therein), or a specific fee of . . . . .$0.30

Docketing

        For docketing, under chapter one hundred and eighty-six, a Judgment, decree, bond or recognizance, . . . . .$0.40

Taxing costs

        For taxing costs in any case, on one side, . . . . .$0.30

        And if the case has been pending more than a year, then for every additional year, . . . . .$0.15

        Execution returned by constable When an execution is returned by a constable in a case wherein there is no appeal from the justice's judgment, for filing the papers, . . . . .$0.20

        And if the clerk issue an execution in the case, for such execution and all his other services in the case, until and including the record of the return of said execution (if it be returned before another issues); . . . . .$0.60

        For any other execution, the entry in the execution book, and the record of the return, . . . . .$0.60

Transcript of record

        For making out a transcript of the record and proceedings in any case, in due form, so that the same may be used in


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an appellate court, for every thirty words, five cents; and for making out, in any other manner than copying, any paper to go out of the office, which is not otherwise provided for, the same, or in lieu thereof, if the clerk elect, a specific fee of . . . . .$0.40

Copy

        For any copy to go out of the office, if it be not otherwise provided for, five cents for every thirty words, or in lieu thereof, if the clerk elect, a specific fee of . . . . .$0.40

Annexing seal

        For annexing the seal of the court to any paper, writing the certificate of the clerk accompanying it, and writing certificate for the judge or presiding justice, if the clerk be requested so to do, . . . . .$0.60

Code amended

        2. That the eleventh section of said chapter be amended and re-enacted so as to read as follows:

§11. A clerk of a circuit court.

Writ of supersedeas

        For a writ of supersedeas or other writ not used in a county court, . . . . .$0.75

Bond

        For making out the bond upon issuing any such writ, administering the necessary oath, and writing proper affidavits, . . . . .$0.75

Endorsing writ

        Upon any such writ, for endorsing and filing the petition therefor, or when the writ is returned, for filing it, with the return thereon, . . . . .$0.25

Filing record

        For filing the record upon an appeal, or on such writ, . . . . .$0.25

Fees when clerk of court of appeals issues process

        When the clerk of the court of appeals issues process on an appeal, writ of error or supersedeas, for making out the bond, administering the necessary oaths, writing proper affidavits, and endorsing on the process a certificate of the execution of the bond, and of the names of the sureties thereon, . . . . .$1.25

Docketing

        For docketing any case, a fee of twenty-five cents, or if the clerk elect, in lieu thereof, five cents for every thirty words entered on the rule book when it is first docketed; this fee for docketing to be charged but once, except that when any case, either at law or in equity, is on the court docket, if at any time it be left undecided, without an order of continuance, there shall be a fee for putting it on the docket at the next term, of . . . . .$0.40

Judgments, &c

        For all judgments, decrees, orders and proceedings (except entries of pleadings and matters otherwise provided for), which are entered on the same day for the same persons, at the election of the clerk, five cents for every thirty words (actually written on the order book, or upon the rule book, when final judgments are entered therein), or a specific fee of . . . . .$0.60

Orders

        After a decision by the circuit court or court of appeals, as an appellate court, for issuing an execution, making copy thereof in the execution book, and recording the return, . . . . .$1.20


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        Unless the decision be by the court of appeals, in a case wherein the first judgment or decree was in a county or corporation court, in which case the fee shall be . . . . .$1.35

Damages

        For taxing the damages to which a party may be entitled by reason of an injunction, appeal, writ of error or supersedeas, . . . . .$.60

        For all other services, the same fees as a clerk of a county or corporation court for similar services; except that the clerk of a circuit may charge--

In chancery cases:

For issuing attachments

        For issuing an attachment or summons, with an endorsement of an order of attachment or injunction, . . . . .$.75

Process

        For process for which no higher fee is allowed, . . . . .$.35

Exhibits

        If when a bill or answer is filed, there be filed at the same time an exhibit, on which the clerk endorses the name of the case and the day it is filed, for every such exhibit, . . . . .$.05

Exhibits with commissioner's report

        When more than three exhibits are returned with a commissioner's report (but not annexed thereto), for endorsing and filing such exhibits, a fee, not for each, but for all filed with the same report, of . . . . .$.40

Filing

        If papers be filed on the side of the plaintiffs, for which no fee is before provided, a fee, not for each, but for the whole of such papers, of . . . . .$.40

        And if papers be filed on the side of the defendants, for which no fee is before provided, a fee, not for each, but for the whole of such papers, of . . . . .$.40

Rules

        For entering in the rule book the return of all process returnable to the same rule day, a fee, not for each defendant named therein, nor for every such process, but for the whole of the defendants named in all such process, of. . . . .$.50

        For all the rules entered in any case on the same side at the rules for one month, when any thing is done on such side at said rules, besides entering or filing a pleading or continuing the case, . . . . .$.75

Execution

        For any execution, the entry of the case in the execution book, and the record of the return, unless a higher fee be allowed therefor, . . . . .$.75

Commencement and continuum

        3. This act shall be in force from its passage, and continue in force until the ratification of a treaty of peace between the Confederate States and the United States, whereupon the laws in force immediately before the passage of this act, regulating the fees of clerks of courts, shall be deemed to be in force.


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CHAP. 32.--An ACT to authorize Town Councils and County Courts to condemn land for Hospital purposes.
Passed January 26, 1863.

Code amended

        1. Be it enacted by the general assembly of Virginia, that the first section of chapter eighty-six of the Code of Virginia (edition of eighteen hundred and sixty), be amended and re-enacted so as to read as follows:

Powers of council or court

Lands and houses, how condemned

Limitation

Proviso

        "§1. The council of any town or the court of any county may establish in such county, or in or near such town, hospitals, which shall be subject to regulations not contrary to law, made by such council or court; and if they cannot agree with the owners upon terms of purchase or rent of houses and land necessary for that purpose, they are hereby authorized to condemn and take possession of the same forthwith, and to hold and occupy for such time as may be deemed necessary. A just compensation to the owners thereof to be ascertained in the manner provided for in the fifty-sixth chapter of the Code of Virginia (edition of eighteen hundred and sixty), and allowance shall be made therefor in the next county or town levy: provided, that this act shall not be construed so as to authorize the condemnation or seizure of any of the buildings of the university, or of any college or academy, or any building used for a school: and provided further, that no dwelling house actually occupied as such by any white person, shall be condemned under the provisions of this act."

Commencement

        2. This act shall be in force from its passage.

CHAP. 33.--An ACT to enlarge the Power of Special Terms of Circuit Courts in certain cases.
Passed January 19, 1863.

Code amended

        1. Be it enacted by the general assembly that the thirty-second section of chapter one hundred and fifty-eight of the Code of Virginia (edition of eighteen hundred and sixty), be amended and reenacted so as to read as follows:

Trial

Special term

Trial of prisoner at special term

        "§32. Whenever the situation of a prisoner confined in Jail for trial in a circuit court makes it proper that his case should be disposed of before the next regular term thereof, the judge of such court may appoint a special term to be holden for the trial of the case, in the same manner as if the same had stood trial at the next preceding term, and the court had adjourned without disposing thereof. At a special court thus held, any prisoner may be tried with his consent, and that of the attorney for the commonwealth,


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entered of record, whether he be embraced or not in the warrant appointing such special term, and whether he shall have had his examination before or after the date of such warrant."

Commencement

        2. This act shall be in force from its passage.

CHAP. 34.--An ACT to limit the production of Tobacco and increase the production of Grain.
Passed March 12, 1863.

Preamble

        Whereas the comfortable support of our soldiers in the field, and the maintenance of their helpless families at home, is not only a duty of patriotism and humanity, but is absolutely essential to the successful prosecution of the struggle for independence in which we are engaged: and whereas the actual or threatened occupation of a large portion of the state by the public enemy, and the devastation of other portions of it, leaves but a small portion, comparatively, in which the pursuits of agriculture can be peacefully and safely followed, and from which both army and people are to be subsisted: and whereas it is of the last importance that the labor of this portion of the state shall not be diverted from the production of grain into other channels so as to incur the hazard of a want of bread:

Production of tobacco limited

Number of plants to each hand

Proviso

        1. Be it therefore enacted by the general assembly, that it shall not be lawful for any person, either for himself or another, to plant, within the limits of this state, in any one year, a larger quantity of tobacco than twenty-five hundred plants for each hand between the ages of sixteen and fifty-five years, actually and regularly employed in the cultivation thereof, as a field hand: provided, that it shall be lawful for any planter to plant a crop of ten thousand plants; and no planter shall plant a crop of more than eighty thousand plants.

List of field hands to be rendered on oath

List to be returned with property books

        2. It shall be the duty of every person engaged or intending to engage in the cultivation of tobacco, either for himself or another, annually to render on oath to the commissioner of the revenue of the county and district in which such person may reside, an accurate list of all field hands: which list the said commissioner is hereby required to take and return with the property books.

Penalty for violating first section

Amount of fine

Forfeiture of the value of tobacco

How forfeiture disposed of

        3. Any person violating the provisions of the first section of this act shall be deemed guilty of a misdemeanor, and shall be fined in a sum not less than five hundred dollars nor more than five thousand dollars; and shall moreover forfeit the full value of all the tobacco produced by him beyond the amount specified in said first section; to be paid to the county court of the county in which the offence may have been committed, and applied in defraying the expenses incurred by such county in providing for soldiers in service, and supporting their families.


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Penalty for violating second section

        4. For a violation of the second section of this act, either by a planter or commissioner of the revenue, the offender shall be deemed guilty of a misdemeanor, punishable by a fine of not less than ten dollars for each offence.

Duties of the judges of circuit courts and attorneys for the commonwealth

Duty of commissioners of the revenue

        5. It shall be the duty of the judges of the circuit courts, and of the attorneys for the commonwealth in the county courts, to give this act specially in charge to the grand juries of the several counties; and it shall be the duty of the commissioners of the revenue to inform the attorneys for the commonwealth in their respective counties of all violations thereof which may come to their knowledge; and the said attorneys shall cause the offenders to be prosecuted.

Commencement

        6. This act shall be in force from its passage, and shall continue in force during the existing war with the United States, and no longer.

CHAP. 35.--An ACT to secure Representation in the General Assembly for Senatorial Districts, Counties, Cities and Election Districts within the power of the Public Enemy.
Passed March 9, 1863.

When senator or delegate may be admitted

        1. Be it enacted by the general assembly, that whenever, in consequence of the presence of the public enemy, vacancies exist in the representation of any senatorial district, city, county or election district, it shall be lawful for the senator or delegate, as the case may be, who last represented such district, county or city in the general assembly, provided he be a loyal citizen of this commonwealth, to continue to discharge the duties of the office until successors, respectively, may be duly elected and qualified.

When writ to be issued

        2. So soon as the presence or power of the public enemy is withdrawn from any such district, county or city, writs shall be issued, in the manner prescribed by law, for an election to fill the office for the residue of the term. The compensation of the office shall be payable to the persons discharging the duties thereof, for the times only of their respective service.

Commencement

        3. This act shall be in force from its passage, and continue in force during the existing war.

CHAP. 36.--An ACT to provide for voting by persons in the Military Service, and persons absent from their respective Counties and Corporations on account of the presence of the Public Enemy, in Elections for Members of Congress, and for Governor, Lieutenant Governor and Attorney General, and for Members of the General Assembly, and to amend and re-enact the 3d section of chapter 8 of the Code of Virginia (edition of 1860).
Passed March 26, 1863.

When persons in military service may vote

        1. Be it enacted by the general assembly that during the present


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war the qualified voters of this commonwealth, who may be in the military service of the state or of the Confederate States, on the day of any general or special election for members of the house of representatives of the Confederate States, or of any election for governor, lieutenant governor and attorney general of this state, may vote in such election, at such place or places within their regiment as the commandant of such regiment shall designate, whether such regiment be within the limits of this state or not.

Commissioners, how appointed

Polls for members of congress

Name, how recorded for governor

Duty of commissioners

Polls to be taken to secretary of commonwealth

        2. For each place of voting the commandant of the regiment shall detail a superintendent, three commissioners, and as many clerks as shall be necessary, who, after being first duly sworn by him, shall Perform the duties required of and be liable to the penalties imposed upon such officers by the election laws of the state. The qualified voters in any company or battalion unattached, or on detached service, may vote in like manner, the officer in command detailing similar officers to perform similar duties, who shall be liable to like penalties. The said commissioners shall open polls on the day of any such election for members of congress, for each district entitled to representation in said congress, for which there shall be voters in said regiment, battalion or company desiring to vote; and on the day of any election for governor, lieutenant governor and attorney general, they shall also open polls for such last named officers. The qualified voters who present themselves to vote, shall be asked by commissioners from what district they come, and each voter shall vote for a person to represent the district from which he comes; and his name shall be recorded on the poll book opened for that district, and also on the poll book for governor, lieutenant governor and attorney general, when an election for such last named officers shall be held: and when the polls taken as aforesaid shall be closed, the commissioners holding the said election shall make and certify a statement of the said polls to the senior officer commanding the troops at the point where such regiment may be, if there be any such officer, and if not, then to the commandant of the regiment, unattached or detached battalion or company, who shall appoint some person whose duty it shall be to take all the polls and statements which may have been taken and certified to the secretary of the commonwealth, within fifteen days after the commencement of such election.

When qualified persons may vote

When oath to be taken

        3. The qualified voters of any county or corporation, absent therefrom because of the presence of the public enemy, on the day appointed for any such election as is mentioned in the first section, may, during the existing war, vote in any such election in which they would be entitled to vote if in the county or corporation of their domicil, at the courthouse of any county or corporation in the state where they may happen to be on the day of said election. If any other election is held at the same time officers holding said election shall open the poll and receive the votes herein authorized to be polled, as prescribed by law in cases of other elections; but if no


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other election be then held than such at which the persons mentioned in this section are authorized to vote, then a poll shall be opened by the clerk of the county court. Any such person desiring to vote in such election, shall make oath before the clerk, or other officer conducting the election, that he believes he would be entitled to vote therein if in the county or corporation of his domicil; and thereupon his vote shall be recorded on the proper poll. When such polls shall be closed, the officer conducting the election shall certify the result and the correctness of the polls at the foot thereof, and shall transmit such poll book, so certified, by mail, prepaying the postage thereon to the secretary of the commonwealth, within fifteen days after the commencement of the election.

Code amended

        4. Be it further enacted, that the third section of chapter eight of the Code of Virginia (edition of eighteen hundred and sixty), be amended and re-enacted so as to read as follows:

Duty of commissioners of elections

Certificate, how written

When officers to meet

Returns, how compared

Notice given

Special elections

Certified statement to secretary of commonwealth

        "§3. In cases of elections for election districts, or senatorial or congressional districts, the commissioners superintending the election at the courthouse, of the several counties or corporations forming such districts, shall, within three days after such election is concluded, deliver a certified statement of the result the election in said county, to be ascertained by comparing the polls of the different voting places in said county, and striking therefrom such votes as are required by law to be stricken therefrom, to the officer conducting the election at the courthouse of said county, or to such other officer as may legally act for him; which said statement shall be written in words and not in figures, and shall conform as near as may be to the form of the return required to be made in case of the election of governor. The officers conducting the election at the courthouses of the several counties, shall meet at the courthouse of the county or corporation first named in the law prescribing such districts, which may not be in the possession or power of the public enemy, on a certain day after that appointed by law for the commencement of such election; which certain day, in the case of an election from a district of a delegate, shall be the eighth; of a senator, shall be the twelfth, and of a representative in congress, shall be the fifteenth after such commencement. They shall compare the returns from their respective counties, and shall declare elected the person having the greatest number of votes in the whole district. If the greatest number of votes be equal for two or more persons, the officers attending shall decide to which of them they will give the certificate of election; and if the votes of said officers be equal also, they shall decide forthwith by lot to whom such certificate shall be given. A notice of said election shall forthwith be given at the door of the courthouse where the meeting is held. In case of special elections to supply vacancies, the time for the meeting of the returning officers shall be earlier, if required in the writ of election: provided, that during the existing war, in all elections for members of the house of representatives of


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the Confederate States, the officer conducting the election at the courthouses of the several counties shall transmit the certified statement of the result of the election in his county, herein above required, by mail, prepaying the postage thereon, to the secretary of the commonwealth, within twenty days after the commencement of such election."

Duty of secretary of commonwealth

        5. It shall be the duty of the secretary of the commonwealth, within thirty days from the commencement of any such election as is mentioned in the preceding sections, to examine the polls returned to him as aforesaid, and certify the state of the same to the governor, who shall declare, and make proclamation of the result; and in case two or more candidates have an equal number of votes for the same office, the governor shall decide, by lot, to whom the return shall be given, and declare the result accordingly.

Duties of secretary of commonwealth

        6. Be it further enacted, that upon the receipt of any polls under the provisions of the ordinance (No. 99) passed December the sixth, eighteen hundred and sixty-one, the secretary of the commonwealth shall perform the duties required by law to be performed by the commissioners and officers to conduct the elections at the courthouse, or by either of them, in the same manner he is required by law in case such polls had been received by him from the county or district for which the election was held: and all other proceedings shall be the same as in such cases.

Proclamation of governor, when to be issued

        7. Be it further enacted, that it shall be the duty of the governor of the commonwealth to issue his proclamation, giving notice to the qualified voters of the state in the military service of the state or of the Confederate States, or who may be absent from the county or corporation of their residence, because of the presence of the public enemy, of their right to vote for members of the general assembly, by virtue of the provisions of the first, second and fourth sections of the ordinance passed by the convention of Virginia (No. 99) on the sixth day of December eighteen hundred and sixty-one, and also to all whom it may concern, of the passage of this act, and of the rights and duties set forth in its provisions; and it shall further be his duty to request the president of the Confederate States to issue an order to all commandants of camps, posts and detachments in command of Virginia troops, requiring them to give their aid in the due execution of the ordinance aforesaid and of this act.

Result of vote, how forwarded

        8. The result of the votes in camps and the result of the votes of persons absent from their counties, cities or towns, by reason of the presence of the enemy, shall be forwarded by mail, when practicable, directed to the secretary of the commonwealth, when required to be returned to said secretary, and directed to the clerk of the county, city or town, when required to be returned to the county, city or town. The officer conducting such election, shall so forward the result, and


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preserve a duplicate of the result so to be forwarded, verified by certificates of the officer, and by not less than two other disinterested persons.

Commencement

        9. This act shall be in force from its passage.

CHAP. 37.--An ACT to prescribe the mode of ascertaining and certifying Elections of Delegates and Senators during the existing war.
Passed March 24, 1863.

Elections of senator or delegate

When commissioners to meet

        1. Be it enacted by the general assembly, that in all elections, during the existing war, for delegates for any county, corporation or election district, or for senators for any senatorial district, no part of which is in the possession of the public enemy, in which elections votes are authorized, by law or ordinance of convention, to be polled in military encampments, as well as in the county, corporation or election district, the commissioners of election, who are required by law to meet and compare the polls and ascertain the election, shall meet in each case at the place prescribed by law, on the thirtieth day from the commencement of the election; examine and compare the several polls taken in the county or corporation, and those taken in the several encampments for delegate or senator, as the case may be, for such county, corporation, election or senatorial district; strike therefrom any votes which are by law directed to be stricken from the same, and attach to the poll a list of the votes stricken therefrom, and the reason therefor. The result of the election shall then be ascertained, delivered and certified as prescribed by law, in each case respectively.

Code suspended

        2. So much of the first, second and third sections of chapter eight of the Code of Virginia (edition of eighteen hundred and sixty), as is in conflict with this act, shall be and the same is hereby suspended so long as this act shall continue in force, which shall be during the continuance of the present war and no longer, and thereafter the part of said sections hereby suspended shall be in full force.

Commencement

        3. This act shall be in force from its passage.

CHAP. 38.--An ACT to provide Representation for the Counties where the courthouses are in the possession or power of the Public Enemy.
Passed March 24, 1863.

When districts partially in power of enemy

        1. Be it enacted by the general assembly, that in cases of election districts or senatorial districts partially in the possession or power of the public enemy, the officers conducting the elections at the


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courthouses of the several counties, or the persons substituted therefor by the provisions of this act, shall meet at the courthouse of the county or corporation first named in the law describing such district, which may not be in the possession or power of the public enemy, and perform the duties required of them by the third Section of Chapter eight of the Code of Virginia (edition of eighteen hundred and sixty).

When election cannot be held at courthouse

Duty of officer conducting election

        2. That whenever, by reason of the presence or power of the public enemy, no election can be held at the courthouse of any county, it shall be lawful for the commissioners or freeholders present, and agreeing to act as commissioners, at any regular place of voting in said county, to appoint a conductor at such place, if none be present, who shall be vested with the same powers and take the same oath, be subject to the same penalties and perform the same duties as now provided by law, except as they may be herein after otherwise directed. The officer conducting the election at such places of voting shall deliver or cause to be delivered the polls, within fifteen days after the commencement of such election, to the secretary of the commonwealth, who, after receipt of the polls, shall perform all the duties now required by law to be performed by the commissioners at the courthouse, and, except when herein after directed to perform the duties in person, shall appoint some one to perform the duties of the officer conducting the election at the courthouse.

Duty of secretary of commonwealth

        3. If the courthouse of any county entitled to one or more representatives in the general assembly, or all the courthouses of any election or senatorial district, are in the possession or power of the public enemy, the secretary of the commonwealth, after the receipt of the polls, shall perform all the duties of the commissioners and officers to conduct the elections at the courthouse or courthouses.

Time within which duty to be performed

        4. When the secretary of the commonwealth, or any one appointed by him to perform the duties of the officer to conduct the election at the courthouse, are required to perform any act, either separately or conjointly with others, the time in which such act is to be performed shall be thirty days after the time now fixed by law.

Commencement

        5. This act shall be in force from its passage.

CHAP. 39.--An ACT to provide for the Election of County Officers in certain cases.
Passed March 11, 1863.

When county prohibited from holding an election

Court may order writ of election

        1. Be it enacted by the general assembly, that in all cases where, on account of the occupation of any county, city or town by the public enemy, or from any cause connected therewith, the people of such county, city or town have heretofore been or hereafter may be prevented front holding elections for county or corporation officers, at


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the times and in the manner prescribed in section three, chapter seven of the Code of Virginia (edition of eighteen hundred and sixty), county or corporation courts, as the case may be, shall, as soon as such causes are removed, order writs of election, in the manner prescribed in chapter seven, section twenty-two of said Code, for filling vacancies, said elections shall be held and all proceedings relative thereto conducted in the manner and according to the provisions provided for filling vacancies in such offices.

Unexpired terms

        2. Such elections shall be for the unexpired terms of the offices thus filled.

Commencement

        3. This act shall be in force from its passage.

CHAP. 40.--An ACT changing the times of holding the Circuit Courts of the 14th Judicial Circuit.
Passed February 13, 1863.

Act of March 1854 amended

        1. Be it enacted by the general assembly, that an act passed March third, eighteen hundred and fifty-four, be amended and re-enacted so as to read as follows:

Terms of courts in 14th circuit

        "The circuit courts for the fourteenth circuit shall hereafter be holden on the following days, viz: For the county of Craig, on the fifteenth day of March and August; for the county of Roanoke, on the twenty-second day of March and August; for the county of Botetourt, on the first day of April and September; for the county of Alleghany, on the thirteenth day of April and September, for the county of Pocahontas, on the twenty-third day of April and September; for the county of Greenbrier, on the first day of May and October; for the county of Monroe, on the twelfth day of May and October."

Commencement

        2. This act shall be in force from and after the first day of July next.

CHAP. 41.--An ACT to enlarge the Powers of the Circuit Courts of the several Counties and Corporations in cases of Attachments against Non-residents.
Passed February 16, 1863.

Attachments against non-residents

Sale of slaves, how ordered

        1. Be it enacted by the general assembly, that during the continuance of the present war, the circuit courts of the several counties and corporations of this state, or the judge of any such court in vacation, in all cases of proceedings by way of attachment against non-residents, wherein slaves may be levied upon, shall have power


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to order the sale thereof, when, by reason of the destruction of the jail of said county or corporation, or from other cause, said slaves cannot be safely kept, or when, by reason of the great expense attending the support and maintenance of said slaves, during the pendency of said attachment, it may, in the opinion of said court, be proper to order such sale.

How made

        2. Any sale directed to be made under the foregoing section, shall be ordered and made in accordance with the provisions of section sixteen of chapter one hundred and fifty-one of the Code of Virginia (edition of eighteen hundred and sixty), except that such sale may be ordered to be made elsewhere than in the county in which said attachment may be pending.

Commencement

        3. This act shall be in force from its passage.

CHAP. 42.--An ACT to extend the time within which to institute Proceedings for Misdemeanors in Counties, Cities and Towns in possession of or threatened by the Enemy.
Passed March 23, 1863.

Limitation

        1. Be it enacted by the general assembly, that in such of the counties, cities and towns of this commonwealth as are or may hereafter be so occupied or threatened by the public enemy, as that the courts cannot sit regularly for the trial of causes, the period between the passage of this act, and six months after the ratification of a treaty of peace between the Confederate State, (if America and the United States of America, shall be excluded from the computation of the time within which, by the terms or operation of any statute or rule of law, it may be necessary to institute or continence proceedings or prosecutions against parties who may commit any misdemeanor.

Commencement

        2. This act shall be in force from its passage.

CHAP. 43.--An ACT to amend the act passed March 10th, 1862, entitled an act to amend and re-enact an ordinance extending the Jurisdiction of the County Courts in certain cases, passed by the Convention on the 26th day of June 1861.
Passed March 23, 1863.

Act of 1862 amended

        1. Be it enacted by the general assembly, that the act passed March tenth, eighteen hundred and sixty-two, entitled an act to amend and re-enact an ordinance extending the jurisdiction of the county courts in certain cases, passed by the convention on the twenty-sixth day of June eighteen hundred and sixty-one, be and the same is hereby amended and re-enacted so as to read as follows:


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Ordinance amended

        "1. Be it enacted by the general assembly, that an ordinance passed by the convention on the twenty-sixth day of June eighteen hundred and sixty-one, be amended and re-enacted so as to read as follows:

Jurisdiction of courts

        'When the court of any county shall fail to meet for the transaction of business, or the people thereof, or any of them, shall be prevented from attending thereupon by reason of the public enemy, the court of the county next thereto, where such obstruction does not exist, and the clerk thereof, or the circuit court of the city of Richmond, and the clerk thereof, shall have jurisdiction of all matters, and authority to do and perform all acts which, as the law allows, are referable to the court or to the clerk of the county so obstructed: provided, however, that the authority to admit to record the writings mentioned in the fifth and sixth sections of chapter one hundred and eighteen of the Code of Virginia, shall by this act be extended only to the circuit court of the city of Richmond, and the clerk thereof: and further, that such admission to record shall be invalid unless such writing shall be duly admitted to record, according to the laws of this commonwealth in force prior to the twenty-sixth June eighteen hundred and sixty-one, within twelve months after the ratification of a treaty of peace between the United States and the Confederate States of America.'

Where no tax to be charged

        "2. No tax shall be charged on the admission to record of any such writing in the circuit court of Richmond.

Duty of clerk

Penalty for failure

Fees and postage

        "3. It shall be the duty of the clerk of the circuit court of the City of Richmond, whenever the said clerk has notice, on the face of any such writing or otherwise, in what county or corporation said writing ought to be recorded, within twelve months after a treaty of peace between the United States and the Confederate States, to transmit for recordation a copy of such writing to the clerk of the court of the county or corporation in which such writing should be recorded, according to the laws of this commonwealth in force prior to the twenty-sixth day of June, eighteen hundred and sixty-one; and in case of the failure of the clerk of the said circuit court to perform the duty herein required of him, he may, upon motion of any party injured in such failure, after ten days' previous notice, be fined by said circuit court not less than ten dollars nor more than one hundred dollars for every such failure; to be paid to the party injured. It shall be lawful for the clerk of said circuit court to charge a fee for such copy of said writing so transmitted, and the postages allowed by section ten of chapter one hundred and eighty-four of the Code of Virginia (edition of eighteen hundred and sixty); which fees and postages shall be collected as other clerks' fees.

Commencement

        "4. This act shall be in force from its passage."


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CHAP. 44.--An ACT authorizing the Court of Appeals to hold its Sessions at other places than Lewisburg.
Passed March 12, 1863.

Place for holding sessions may be changed

Notice to be given of removal

        1. Be it enacted by the general assembly, that the annual sessions of the supreme court of appeals, provided by law to be held at Lewisburg in the county of Greenbrier, may, during the continuance of the present war with the United States, be held at such other place on the western side of the Blue Ridge of mountains as the said court, or a majority of the judges thereof in vacation, may from time to time direct and appoint; of which removal due notice shall be given, by publication thereof in one or more of the newspapers printed in the city of Richmond; and all laws now in force applicable to the said court when its sessions are held at Lewisburg, shall apply in like manner to said court and its sessions when held at any other place, under the provisions of this act.

Removal of library and records

        2. The said court, or a majority of the Judges thereof in vacation, may order the removal of the library and the records of said court at Lewisburg to such place as the said court may, under the provisions of this act, appoint for its sessions; and a sum not exceeding one thousand dollars is hereby appropriated for the purposes of such removal; to be paid upon the order of such court, out of any moneys in the treasury not otherwise appropriated.

Commencement

        3. This act shall be in force from its passage.

CHAP. 45.--An ACT to amend and re-enact the 1st section of an act entitled an act to increase Jailors' Fees for keeping and supporting Prisoners, passed September 24, 1862.
Passed March 17, 1863.

Act of 1862 amended

        1. Be it enacted by the general assembly, that the first section of the act entitled an act to increase jailors' fees for keeping and supporting prisoners, passed September twenty-fourth, eighteen hundred and sixty-two, be amended and re-enacted so as to read as follows:

Jailor's fees

Power of courts

        "§1. Jailors shall hereafter be allowed one dollar per day for keeping and supporting persons confined in the jails of this commonwealth, and a fair proportion of said sum for any time less than twenty-four hours; and in all cases the allowance shall be made on an account stating the time for which the person or persons remained in jail: provided, that the county and corporation courts of the commonwealth may establish, in their discretion, a different rate, not less than thirty-five cents nor more than one dollar and twenty-five cents per diem."

Commencement

        2. This act shall be in force from its passage.


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CHAP. 46.--An ACT authorizing Fiduciaries to invest Funds in their hands in certain cases, and for other purposes.
Passed March 5, 1863.

When fiduciary may invest funds

In what funds may be invested

        1. Be it enacted by the general assembly, that whenever any guardian, curator, committee, executor, administrator or other fiduciary or trustee may have in his hands moneys received in the due exercise of his trust, belonging to the estate or trust fund held by him as fiduciary or trustee, which moneys any such fiduciary or trustee may, from the nature of his trust, or for any cause whatever, be unable to pay over to the cestuis que trust or parties entitled thereto, it shall be lawful for such fiduciary or trustee to apply, by motion or petition, to any judge of a circuit court in vacation, for leave to invest the whole or any part of such moneys in interest bearing bonds, or certificates of the Confederate States or of the state of Virginia, or any other sufficient bonds or securities of or within the said state; and the said judge may, in his discretion, grant such leave. The bonds, when practicable, shall be taken in the name of such fiduciary or trustee, in his fiduciary character; and whenever such investment shall be made, such fiduciary or trustee shall be released from responsibility for the moneys thus invested; but it shall be his duty to preserve the bonds thus taken, and to exercise due diligence in collecting the interest accruing thereon, and in making a proper application thereof: provided, that nothing herein contained shall authorize said fiduciary or fiduciaries to change the character of an existing investment, nor any investment made under the provisions of this law, until authorized by the decree of a circuit court of competent jurisdiction: and provided further, that the provisions of the foregoing section shall not be so construed as to interfere with the powers now exercised by courts of chancery over the subject.

As to joint fiduciaries

        2. Be it further enacted, that whenever any fiduciary or fiduciaries, trustee or trustees, residing in this state, have been or may be authorized to exercise any power or to do any act jointly with one or more fiduciaries, trustee or trustees, within the limits of the United States, it shall be lawful for the fiduciary or fiduciaries, trustee or trustees, residing in this state, to exercise any such power or to do any such act without the concurrence of the non-resident fiduciary or fiduciaries, trustee or trustees; and the act of the resident fiduciary or fiduciaries, trustee or trustees, shall have the same force, and effect, to all intents and purposes, as if it had been the joint act of all the fiduciaries or trustees.

Commencement

        3. This act shall be in force from its passage, and continue in force until the expiration of six months after the ratification of a treaty of peace between the Confederate States and the United States.


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CHAP. 47.--An ACT to provide against the Forfeiture of Compensation to Fiduciaries in certain cases.
Passed March 11, 1863.

What allowed when fiduciary in military service

        1. Be it enacted by the general assembly, that when a compliance, on the part of any fiduciary, with the seventh section of chapter one hundred and thirty-two of the Code of Virginia, has been or shall be, during the present war, prevented by the occupation or invasion of a county by the public enemy; the absence of the commissioner authorized to settle the accounts of such fiduciary; the employment of such fiduciary in the military service of the state or of the Confederate States, or by any other cause growing out of the present war, rendering such compliance impracticable, such fiduciary shall not, for such failure, forfeit a compensation for his services: provided such fiduciary shall, within six months after the removal of such cause of failure, exhibit before the proper commissioner the statement and vouchers mentioned in said section.

Commencement

        2. This act shall be in force from its passage.

CHAP. 48.--An ACT authorizing the Banks of the Commonwealth, during the existing war, to convert Confederate Treasury Notes in their possession into other obligations of the Confederate States.
Passed March 21, 1863.

Code amended

        1. Be it enacted by the general assembly, that the thirty-third section of the fifty-eighth chapter of the Code of Virginia (edition of eighteen hundred and sixty) be amended and re-enacted so as to read as follows:

When bank may loan money

What interest bank may take

Loans, how regulated

Proviso as to treasury notes

        "§33. Any bank authorized to carry on business as a bank of circulation, deposit and discount, may loan money for a period not exceeding six months, and discount any bill of exchange, promissory note or other negotiable paper for the payment of money, which will be payable within six months from the time of discounting the same. A bank may take interest on its loans and discounts at the rate of one-half of one per centum for thirty days, and the interest may be received in advance. Each bank shall so regulate its loans and discounts that they shall not exceed twice the amount of the capital actually paid in: provided, however, that during the existing war, and until six months after the ratification of a treaty of peace between the Confederate States and the United States, any bank may convert the treasury notes and other evidences of debt of the Confederate States into the notes or obligations of said Confederate States, to an amount not exceeding the amount of its capital stock, in addition to its other loans and discounts in this section authorized, and to treat the same as part of its loans and discounts: and provided


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further, that said banks shall be authorized to convert only the treasury notes of the Confederate States, issued and dated prior to the first of April eighteen hundred and sixty-three."

Commencement

        2. This act shall be in force from its passage.

CHAP. 49--An ACT to amend and re-enact section 1, chapter 57, of an act passed March 1, 1861, entitled an act for the Relief of the Banks of this Commonwealth.
Passed March 18, 1863.

Act of 1861 amended

        1. Be it enacted by the general assembly, that the first section of the act entitled an act to amend and re-enact section first, chapter fifty-seven of the Acts of eighteen hundred and sixty -one, be amended and re-enacted so as to read as follows:

Forfeiture of charter suspended

Charter in force

Proviso

        "§1. Be it enacted by the general assembly, that so much of all or any acts as now may subject any bank or banking corporation incorporated by the laws of this commonwealth, now in operation, or which may be put in operation whilst this act is in force, to the forfeiture of its charter, or to any other penalty, for failing or refusing to pay or redeem its notes or debts in specie, shall be and the same are hereby suspended until the first day of March eighteen hundred and sixty-three, and until otherwise provided by the general assembly of Virginia: and if any such bank or banking corporation, shall have forfeited its charter by failing or refusing to pay, in specie any notes or other debts due from such bank, the forfeiture thereby incurred shall be remitted, and the charter of such bank, with all the rights and powers thereby conferred, except such portions thereof as are herein before suspended, shall be and the same is hereby declared to be in full force and effect to all intents and purposes provided that nothing herein contained shall be so construed as to prevent the recovery of the amount of any note or debt due from any such bank, with legal interest thereon, in the mode prescribed by law."

Commencement

        2. This act shall be in force from its passage.

CHAP. 50.--An Act authorizing the Branch of the Exchange Bank of Virginia at Richmond to declare a Dividend.
Passed February 28, 1863.

Bank at Richmond to declare dividend

Contribution from other banks, how demanded

        1. Be it enacted by the general assembly, that so long as the Exchange Bank of Virginia at Norfolk shall remain within the lines of the public enemy, it shall be lawful and the duty of the branch of said bank at Richmond to declare dividends of profit at the same


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times and to the same extent, and in the same manner the parent bank might do, if situated within our own lines. When such dividend shall be declared, it shall be lawful and the duty of said branch bank to demand contribution from the other branches of said bank, in the same manner the parent bank might do, to make payment thereof; and upon satisfactory evidence being furnished of the names of persons holding shares, and the amount so held, to pay the dividend, the tax thereon, and the bonus on the capital stock of said bank, within the time and in the manner the parent bank would be required to do, if a dividend had been declared by said parent bank. The said branch bank may at any time declare a dividend for the six months ending on the first day of December last, in pursuance of this act.

Commencement

        2. This act shall be in force from its passage.

CHAP. 51.--An ACT amending and re-enacting the 5th and 6th sections of the act passed March 13, 1862, entitled an act to convert the Northwestern Bank of Virginia at Jeffersonville into a separate and independent Bank.
Passed March 11, 1863.

Act of 1862 amended

        1. Be it enacted by the general assembly, that the fifth and sixth sections of the act passed March thirteenth, eighteen hundred and sixty-two, entitled an act to convert the branch of the Northwestern Bank of Virginia at Jeffersonville into a separate and independent bank, be amended and re-enacted so as to read as follows:

When loyal stockholder may demand transfer

        "§5. At any time within three months from the passage of this act, any loyal holder of stock in the Northwestern Bank of Virginia, whose stock in said bank was purchased through said branch, or whose dividends have usually heretofore been credited to him at said branch, may return and assign to the said Graziers Bank of Virginia such stock, and demand and receive in lieu thereof a certificate for a like number of shares of stock in said Graziers Bank of Virginia: provided, however, that if before the first day of July eighteen hundred and sixty-three, satisfactory reasons shall be shown to the board of directors of the Graziers Bank for the failure of any such stockholder to avail himself of the benefits of the foregoing provision, the said board shall certify such reasons, with their opinion on the same, to the governor.

Certificates of stock, how returned and assigned

        "§6. As soon as may be after the expiration of the said three months from the passage of this act, the governor of the state shall cause certificates of the stock held by the state in the said Northwestern Bank of Virginia, for an amount equal to the balance of the capital stock of said branch, not exchanged under the previous section,


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to be in like manner returned and assigned to said Graziers Bank of Virginia, for a like number of shares of the stock thereof: provided, however, that on the certificate authorized in the preceding section being received by the governor, it shall be his duty to transfer to the stockholder to whom the same shall be given, out of the stock herein directed to be transferred to the state, a quantity thereof equal to the amount held by such stockholder in the Northwestern Bank, together with any dividends thereon which may have accrued to the state under the sixth section of said act."

Commencement

        2. This act shall be in force from its passage.

CHAP. 52.--An ACT authorizing the Sale of the Roanoke Valley Rail Road.
Passed February 13, 1863.

Power to sell

Notice of sale

Sale subject to approval of the board of public works

Proviso

        1. Be it enacted by the general assembly, that the Roanoke valley rail road company, shall have power to sell at public auction, to the highest bidder, their road, together with all their property of every sort and description: provided, that a notice of sixty days of said sale shall be published in one or more of the Richmond papers: provided further, that said sale shall be subject to the approval of the board of public works, to a majority of the stockholders, and that the proceeds of said sale shall be sufficient to pay all the debts of said company; and the purchasers under this act shall have and enjoy all the rights, privileges and immunities which the said Roanoke valley rail road company had under its charter, and the acts amendatory thereof: provided, however, that the purchasers under this act shall give guarantees, satisfactory to the board of public works, that the use of said road shall be continued as heretofore: provided further, that the sale hereby authorized shall not be valid, if, on or before the day of sale, a majority of the mortgage creditors of said company, whose claims are not due, shall object to such sale--such objection, if made, to be signified in writing to the president of the company: and provided also, that a majority of the holders of the mortgaged bonds of said corporation shall give their assent in writing to the making of such sale.

Proceeds of sale

        2. Be it further enacted, that out of the proceeds of such sale the debt of said company shall first be paid, and then shall be paid to the state of Virginia the preferred stock held by said state in said company; and what remains of the proceeds of said sale shall be divided ratably among the stockholders of said Roanoke valley rail road company.

Commencement

        3. This act shall be in force from its passage.


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CHAP. 53.--An ACT to convert into Stock, to be held by the State, the Interest in arrear, due by the South Side Rail Road Company to the State.
Passed March 25, 1863.

Amount of interest to be converted into stock

Proviso

        1. Be it enacted by the general assembly, that under the superintendence of the board of public works, the whole amount of the interest in arrear from the South side rail road company to the commonwealth of Virginia, to wit, the sum of one hundred and ninety-six thousand dollars, be converted into stock, to be held by the state as owner of so much stock in the said rail road, in conformity with the resolution of the stockholders in said rail road, adopted by them on December third, eighteen hundred and sixty-two, in general meeting assembled on that day in the city of Petersburg: provided, that the said one hundred and ninety-six thousand dollars shall be a preferred stock, and six per centum thereon shall be paid into the treasury of the commonwealth, whenever any dividend shall be declared by the company: and provided further, that the amount of interest hereby authorized to be converted into preferred stock shall be appropriated exclusively to the construction of the new line of road near Farmville, as provided by the act passed the twenty-sixth day of January, eighteen hundred and sixty-two, for that purpose, and provided further, that this act shall not continue to be in effect, unless the construction of the new line referred to is commenced within one year and completed in three years from the passage of this act; and upon a failure to complete the same as aforesaid, the sum hereby appropriated, with interest, shall be paid into the treasury by said Company.

Commencement

        2. This act shall be in force from its passage.

CHAP. 54.--An ACT to amend and re-enact the act entitled an act to amend and re-enact an act entitled an act to prevent the unnecessary Consumption of Grain by Distillers and other Manufacturers of Spirituous and Malt Liquors, passed October 2, 1862.
Passed March 11, 1863.

Act of 1862 amended

        1. Be it enacted by the general assembly, that the first section of an act passed on the second day of October eighteen hundred and sixty-two, entitled an act to amend and re-enact an act entitled an act to prevent the unnecessary consumption of grain by distillers and other manufacturers of spirituous and malt liquors, be amended and re-enacted so as to read as follows:

Distillation prohibited

Penalties

Proviso

        "§1. It shall not be lawful for any person hereafter to make or cause to be made any whiskey, or other spirituous or malt liquors, out of any corn, wheat, rye or other grain, or out of potatoes, sugar, molasses, sugar cane, molasses cane or sorghum; and any person so


Page 87

offending shall be deemed guilty of a misdemeanor; and upon conviction thereof, shall be fined for every offence not less than one hundred dollars nor more than five thousand dollars, and be subject to imprisonment in the county jail not exceeding twelve months, at the discretion of the court: provided, that this act shall not be so construed as to impair the obligation of any existing contract legally entered into under the existing laws, or any rights growing out of any such contract: but this proviso shall not be construed to refer to any other contracts than those made directly with the confederate authorities, under the provisions of the law of October eighteen hundred and sixty-two."

Commencement

        2. This act shall be in force from its passage.

CHAP. 55.--An ACT to repeal the act passed October 1st, 1862, entitled an act legalizing the Manufacture of Alcohol.
Passed March 11, 1863.

Act of 1862 repealed

        1. Be it enacted by the general assembly, that the act passed October first, eighteen hundred and sixty-two, entitled an act legalizing the manufacture of alcohol, be and the same is hereby repealed.

Commencement

        2. This act shall be in force from its passage.

CHAP. 56--An ACT for the Relief of certain personas engaged in the Distillation of Fruit.
Passed March 28, 1863.

When a person may appear

When court satisfied as to failure

Auditor to issue warrant

        1. Be it enacted by the general assembly, that any person who has heretofore paid the tax and the penalty imposed by the thirty-third section of an act passed the twenty-seventh of March eighteen hundred and sixty-two, or by an act passed the second of October eighteen hundred and sixty-two, amending and re-enacting said section, may appear before the court of his county or corporation, and make oath that he failed to obtain license for the distillation of fruit, only through ignorance or misapprehension of the law. Said person shall thereupon be examined on oath by the attorney for the commonwealth; and if the court be satisfied that the failure to obtain license was for the cause alleged, and not with intent to defraud the commonwealth, the court shall order the clerk to give to said person a certificate to that effect; and whenever such certificate shall be presented to the auditor of public accounts, with satisfactory proof of the payment of the tax and the penalty into the treasury, the auditor shall issue his warrant on the treasury, payable out of any money


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therein not otherwise appropriated, in favor of said person for a sum equal to the penalty, minus the commissions of the sheriff: and upon a like certificate and proof that any person has in like manner satisfied the court of his county or corporation that he has heretofore paid the tax imposed by either of said acts, and that he has distilled spirits from fruit only for his own use, and has not distilled more than thirty-three gallons, the auditor shall issue his warrant, payable in like manner, in favor of said person, for a sum equal to the tax paid by him, less the expenses of collection.

Duty of sheriff

        2. That upon a like certificate, it shall be the duty of the sheriff of any county or corporation to release from payment of the penalty imposed by either of said acts, any person heretofore engaged in distilling ardent spirits from fruit without license therefor: but such person shall pay the tax imposed by said acts prior to his release from said penalty; and the said certificate shall serve as a voucher for the sheriff in his settlement with the auditor.

Attorney to be present

        3. That in every case the said certificate of the court shall state that the attorney for the commonwealth defended the case, and shall be authenticated by the seal of the county or corporation.

Commencement

        4. This act shall be in force from its passage.

CHAP. 57.--An ACT concerning Officers of the State who have taken an Oath to support an Usurped Government within the limits of the State.
Passed March 26, 1863.

What, when oath taken by officer

Acts void

To whom act also to apply

        1. Be it enacted by the general assembly, that any officer who has been regularly elected or appointed according to the laws of this state, who has, since the seventeenth day of April eighteen hundred and sixty-one, or who shall hereafter, voluntarily take an oath or affirmation to support any usurped government established or attempted to be established within the limits of this state, and who acts in such office, claiming to act under such usurped government, shall be held to be an officer under such usurped government, and to have vacated his office under this state, and all his acts thereafter shall be absolutely null and void. This section shall also be held to apply to judges of the circuit courts, and to county and corporation courts composed, in whole or in part, of justices who may have been justices on the seventeenth day of April, eighteen hundred and sixty-one, and who may have held courts under the authority of such usurped government, or otherwise may have recognized or acted under the authority of such usurped government, and shall have taken an oath or affirmation to support the same.

Oath or affirmation

        2. An oath or affirmation taken before any person to support any such usurped government, whether the person administering it be


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authorized to administer the oath or not, shall be held to be an oath, within the meaning and intention of this act, and within the meaning and intention of any other act in which such oath may be brought in question.

Record evidence not required

        1. No record evidence of the election, appointment or qualification of any officer under such usurped government shall be required, but the person's acting in the capacity of an officer, claiming to act under such government, shall be sufficient to establish his official character.

Commencement

        4. This act shall be in force from its passage.

CHAP. 58.--An ACT to authorize the transfer and issue of new Certificates of Stock in Chartered Companies in certain cases.
Passed March 20, 1863.

When property sold and sequestered

        1. Be it enacted by the general assembly, that whenever any shares of stock in a chartered company shall be sequestered and sold under an order or decree of a district court of the Confederate States, as the property of an alien enemy, the proper officers of such company shall, upon application of the receiver making the sale, assign or transfer the same to the purchaser on the books of the company, without requiring the production of the certificate for such shares, and shall issue new certificates of stock to such purchaser.

New certificate, how granted

Old certificate destroyed

        1. Be it further enacted, that whenever a certificate of stock in any chartered company belonging to a loyal citizen of the Confederate States, shall be beyond his control by reason of the public enemy, upon the production of proper evidence to the board of directors of the company, of the ownership of such stock, a new certificate therefor shall issue to the owner, and the old certificate annulled by an order of the said board entered on the records of the company.

Commencement

        3. This act shall be in force from its passage.

CHAP. 59.--An ACT making an Appropriation for the Central Lunatic Asylum.
Passed March 6, 1863.

Amount appropriated

        1. Be it enacted by the general assembly, that the auditor of public accounts be and he is hereby authorized and directed to issue his warrant on the treasury, payable out of any money therein not otherwise appropriated, for the sum of sixty-five thousand dollars, for the support of the Central lunatic asylum at Staunton, for the fiscal year ending the thirtieth September eighteen hundred and sixty-three.


Page 90

Said amount, or any part thereof, to be paid upon the order of the board of directors of said institution, and to be in addition to the amount received from the pay patient fund.

Commencement

        2. This act shall be in force from its passage.

CHAP. 60.--An ACT amending and re enacting the 1st and 2d sections of an act entitled an act to repeal the Fence Law of Virginia as to certain counties, and to authorize the County Courts to dispense with Enclosures in other Counties, passed October 3d, and to legalize the Action of County Courts held under said Law.
Passed February 13, 1863.

Act of 1862 amended

        1. Be it enacted by the general assembly, that the first and second sections of an act entitled an act to repeal the fence law of Virginia as to certain counties and to authorize the county courts to dispense with enclosures in other counties, passed October third, eighteen hundred and sixty-two, be amended and re-enacted so as to read as follows:

First section amended

        "§1. Be it therefore enacted by the general assembly of Virginia, that the first section of the ninety-ninth chapter of the Code of Virginia, so far as it applies to the counties of Hanover, Henrico, York, Warwick, Elizabeth City, Alexandria, Fauquier, Stafford and King George, be and the-same is hereby repealed.

Second section amended

Power of courts

        "§2. Be it further enacted, that the county courts of the counties of Augusta, Frederick, Clarke, Warren, Culpeper, Rappahannock, Norfolk, Princess Anne, Mercer, Shenandoah, Page, Prince William, Spotsylvania, Hampshire, Berkeley, Caroline, Rockingham, Richmond, Westmoreland, Loudoun, Jefferson, Orange, Essex, King & Queen, Goochland, Giles, Bland, Fairfax, Greenbrier, New Kent, Charles City, James City, Prince George and Nansemond shall have power, all the justices having been summoned, and a majority thereof being present, to dispense with the existing law in regard to enclosures, so far as their respective counties may be concerned, or such parts thereof, to be described by metes and bounds, as in their discretion they may deem it expedient to exempt from the operation of such law."

Action of county courts legalized

        2. Be it further enacted, that in case the county courts of any of the counties specified in the foregoing section shall have taken action in pursuance of the provisions of the act passed the third day of October eighteen hundred and sixty-two, entitled, an act to repeal the fence law of Virginia as to certain counties, and to authorize the county courts to dispense with enclosures in other counties, since the passage thereof, such action is hereby legalized and made valid to the same extent as it would be, had such counties been specifically included in the section of said act.

Commencement

        3. This act shall be in force from its passage.


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CHAP. 61.--An ACT to establish an Inspection of Tobacco at Keen's Warehouse in the Town of Danville.
Passed March 10, 1863.

Warehouse established

        1. Be it enacted by the general assembly, that an inspection of tobacco be and the same is hereby established at a warehouse to be located on Loyal and Lynn streets, in the town of Danville, and called "Keen's Warehouse," agreeably to the provisions of chapter eighty-seven of the Code of Virginia (edition of eighteen hundred and sixty).

Commencement

        2. This act shall be in force from its passage.

CHAP. 62.--An ACT to provide for an Inspection of Flour in the Town of Danville.
Passed March 11, 1863.

To authorize inspection of flour

        1. Be it enacted by the general assembly, that an inspection of flour be and the same is hereby authorized to be established in and for the town of Danville, under such regulations as shall be prescribed by the ordinances of said town, and subject to the provisions of chapter eighty-eight of the Code of Virginia (edition of eighteen hundred and sixty).

Commencement

        2. This act shall be in force from its passage.


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PRIVATE OR LOCAL ACTS.

CHAP. 63.--An ACT to incorporate the Farmville Insurance Company.
Passed March 3, 1863.

Company incorporated

        1. Be it enacted by the general assembly of Virginia, that James W. Dunnington, Howell E. Warren, Frank. N. Watkins, Clement C. Read, James L. Hubard, Norval Cobb, Stephen O. Southall, Richard Mellwaine, Christopher C. Lockett, Archibald Vaughan, and others who may associate under this act, not less than twenty, are hereby created and declared to be a body politic and corporate, by the name and style of the Farmville Insurance Company; and by that name may sue and be sued, plead and be impleaded in all the courts of law and equity in this state and elsewhere; and to make and have a common seal, and the same to break, alter or renew at their pleasure; to ordain and establish such by-laws, ordinances and regulations, and generally to do every act and thing necessary to carry into effect this act, or to promote the object and design of this corporation: provided, that such by-laws. ordinances, regulations or acts be not inconsistent with the laws of this state or of the Confederate States.

Insurance, how and upon what made

        2. To make insurance upon dwellings, houses, stores, and all other kind of buildings, either in town or country, and upon household furniture, merchandise and other property, against loss or damage by fire; to make insurance upon lives; to cause themselves to be reinsured, when deemed expedient, against any risk or risks upon which they have made or may make insurance; to grant annuities; to receive endowments; to contract for reversionary payments; to guarantee the payment or promissory notes, bills of exchange or other evidences of debt; to make insurance upon vessels, freights, goods, wares, merchandise, specie, bullion, profits, commissions, bank notes, bottomry and respondentia interests, and to make all and every insurance connected with marine risks and risks of transportation and navigation.

Money received on deposit

        3. To receive money on deposit and grant certificates therefor, in accordance with the conditions set forth in sections four and five, chapter fifty-nine of the Code of Virginia; but in no case are such deposits or the certificates therefor to be held liable to make good any policy of insurance issued by this company.

Investments, how made

        4. The funds of this company, however derived, may be invested in or loaned on any stock or real or personal Security.


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Capital stock

How payable

        5. The capital stock of said company shall be not less than twenty thousand dollars nor more than four hundred thousand dollars, to be divided into shares of fifty dollars each. The said capital stock shall be payable by each subscriber at such time or times as it may be called for by the president and directors, and in such proportions as they may deem necessary; and if any subscriber shall fail to pay the same so called for, upon each and every share so held, within twenty days after the same has been so called for and demanded, then the amount so called for may be recovered by motion, upon twenty days notice in writing, in any court of record in the county or place of residence of the holder of stock.

Affairs of company, how managed

        6. The affairs of said company shall be managed by a president and board of directors, nine in number, five of whom shall constitute a quorum. Said directors shall be elected by ballot from among the stockholders of said company, in general meeting assembled, by a majority of the votes of said stockholders present in person or by proxy, according to a scale of voting to be hereafter prescribed, and the directors thus chosen at their first meeting, shall choose from amongst themselves or the stockholders at large, a president, and allow him a reasonable compensation for his services: the said president and directors to continue in office one year, or until their successors are appointed. In case of a vacancy in the office of president or directors from any cause, the remaining directors may elect others to supply their places for the remainder of the term for which they were chosen.

Officers, how appointed

        7. The president and directors of said company shall appoint a secretary and such other clerks and officers as they may find necessary for the proper conducting of the business of the company, and shall allow them suitable compensation for their services: all of which officers shall hold their places during the pleasure of the board of directors; and, the said officers so appointed shall not, by reason of their being stockholders in said company, be incapacitated from giving evidence in any suit to which said company may be a party, unless said officers have other personal interest in said suit, or unless they shall own stock to the amount of fifty shares.

Agents

        8. The president and directors shall have power to appoint agents in any part of this state or elsewhere; and it shall be the duty of said president and directors to appoint such agents in any city or county in this state, when requested so to do by not less than ten stockholders, residents of such city or county, holding not less than one hundred shares of stock; such agents being removable at the pleasure of the president and directors.

Scale of voting

        9. The scale of voting at all meetings of said company shall be, one vote for each share of stock not exceeding twenty: one vote for every two shares exceeding twenty and not exceeding two hundred; one vote for every four shares exceeding two hundred; and every


Page 95

stockholder not in debt to the company may, at pleasure, by power of attorney or in person, assign and transfer his stock in the company, on the books of the same, or any part thereof, not being less than a whole share; but no stockholder indebted to the company shall be permitted to make a transfer or receive a dividend until such debt is paid or secured to the satisfaction of the board of directors.

Dividends, how declared

        10. The president and directors shall have power to declare such dividends of the profits of the company as they may deem proper: provided, that no dividend shall be declared, when, in the opinion of a majority or the board, the capital stock would be impaired thereby. They shall also make and publish at the end of every year, except that in which the company goes into operation, a report showing the condition of the company in regard to its business for the current year.

        11. The members of the company shall not be liable for any loss, damage or responsibility other than the property they have in the capital of the company, to the amount or the shares respectively held by them, and any profits arising thereupon and not divided.

Stockholders, how responsible

        12. The persons named in the first section shall be commissioners, whose duty it shall be, within six months after the passage of this act, at some suitable place in the town of Farmville, and elsewhere in Virginia, to open books to receive subscriptions to the capital stock of said corporation; and five days' notice shall be given by said commissioners of the time and place of opening said books, in the newspapers published in the city of Richmond; which books shall not be closed in less than twenty days from the time of opening. The said commissioners shall give a like notice for a meeting of the stockholders to choose directors; and they shall supervise the first election of said officers, and shall deliver over to them, when so elected, any property belonging to the corporation that may have come into their hands.

Restriction

        13. Nothing in this act shall be so construed as to authorize said company to issue and put into circulation any note in the nature of a bank note.

Commencement

        14. This act shall be in force from its passage, and subject to modification, amendment or repeal, at the pleasure of the general assembly.

CHAP. 64.--An ACT incorporating the Insurance and Savings Society of Petersburg.
Passed March 10, 1863.

Company incorporated

Privileges of the company

        1. Be it enacted by the general assembly of Virginia, that Reuben Ragland, Nathaniel F. Rives, David B. Dugger, Charles H. Cuthbert,


Page 96

Robert W. Brodnax, Thomas A. Proctor, John D. Ragland, James Chieves, Edmund H. Osborne, Philip H. Taylor, J. Herbert Claiborne, Robert Y. Jones, Thomas R. Moore and Alexander C. Harrison, and their associates and successors, who may hereafter become subscribers or stockholders, be and they are hereby constituted and made a body politic and corporate, under the name and style, of The City Insurance and Savings Society of Petersburg; and by that name, shall have perpetual succession, and be able to sue, and be sued, plead and be impleaded, in all courts in this state and elsewhere; and to have a common seal, and the same to alter and renew at their pleasure; and to make and ordain such ordinances and regulations, and generally to do all such acts and things as may be necessary to carry into effect this act, and promote the object and design of this corporation.

Capital stock

How divided

        2. The capital stock of said corporation shall not be less than two hundred thousand dollars, to be divided into shares of one hundred dollars each, with power to increase the same to a sum not exceeding one million of dollars, whenever a majority of the stockholders in interest shall in general meeting, from time to time, determine so to do.

How capital stock to be paid

        3. The capital stock shall be paid as follows: twenty dollars per share before or at the general meeting for the organization of the company, to the four associates herein first named, who are hereby appointed commissioners (any three of whom may act), and the residue thereafter as may be required by the president and directors.

When meeting to be called

        4. Whenever it shall appear to the commissioners aforesaid that two hundred thousand dollars of the capital has been subscribed, and forty thousand dollars thereof has been paid to them in cash, the said commissioners shall, by service of personal notice or otherwise, call a general meeting of the subscribers or stockholders at a certain time and place in said city, to organize said corporation. In such meeting the subscribers or stockholders shall proceed, under the inspection of the commissioners, to elect a president and three directors. The commissioners shall forthwith, after said election, pay over, as the president and directors may order, all moneys received by them from the subscribers to the capital stock of the company, and deliver up all books and papers in their hands concerning the same.

Management

Vacancies, how filled

        5. The affairs of the corporation shall be managed by the president and three directors, being stockholders (a majority of whom shall constitute a quorum), who shall be chosen by the stockholders in general meeting, and continue in office for one year, and until others are elected in their stead; and in case of the death, resignation or disqualification of the president or any of the directors, the remaining members of the directory shall elect others to fill the vacancies for the residue of the term for which they were chosen.

Who to constitute a quorum

Compensation of president

        6. In all general meetings of the stockholders, a majority of all


Page 97

the stockholders in interest being present in person or by proxy, shall constitute a quorum for the transaction of business. Each stockholder shall be entitled to as many votes as he may hold shares in said company. The stockholders in general meeting shall have power to fix the time and place of the annual meetings, and to prescribe the mode in which general meetings of the stockholders may be called by the directory, and the manner in which the stockholders shall be notified of all meetings of their body. The stockholders shall determine and fix the compensation of the president.

Secretary and other officers, how appointed

Bond and security to be given

        7. The president and directors may appoint and dismiss at their pleasure, a secretary and such other officers as may be necessary for the transaction of the business of the company, and allow such compensation for their services as they may deem reasonable; and may require such secretary and other officers to enter into bonds with security for the faithful discharge of their duties.

Assignment of stock

        8. Every stockholder, not in debt to the company, may, subject to such regulations and upon such terms as the stockholders may prescribe, in person or by attorney, assign his stock, or any number of his shares, on the books of the company; but, no stockholder indebted to the company shall assign or make a transfer of his stock or receive a dividend, until such debt is paid, or secured to the satisfaction of the board of directors.

Authority to make insurance upon vessels, &c.

        9. The president and directors are authorized to make insurance upon vessels, freights, merchandise, specie, bullion, jewels, profits, commissions, bank notes, bills of exchange, and other evidences of debt, bottomry and respondentia interests, and make all and every insurance connected with marine risks, and risks of transportation and navigation.

Insurance upon dwellings

        10. To make insurance on dwellings, houses, stores and other kinds of buildings, and upon household furniture and other property and merchandise against loss or damage by fire.

Insurance upon lives, &c.

To receive money upon deposit

Proviso

        11. To make insurance on lives; to grant annuities; to guarantee the payment of notes, bonds and bills of exchange and to make all kinds of contracts for the insurance of every description of property; to receive money on deposit, and to pay interest thereon, as may be advantageous to the stockholders; to provide for the investment of funds of the company in any way which may be deemed most beneficial; and to invest the same in any stock of any kind, or loans or otherwise, as may be judged best for the interest of the company: provided always, that nothing in this act shall be construed to authorize said company to issue or put into circulation any note of the nature of a bank note, or to own more land than is necessary for an office building.

Effect of the policies

        12. All policies of insurance and other contracts made by the said company, signed by the president and countersigned by the secretary,


Page 98

shall be obligatory on said company, and have the same effect as if the said policies and contracts bad been attested by a corporate seal.

Dividends to be declared

        13. The president and directors may declare semi-annual or other dividends of the profits of the company, as they may deem proper; but no dividend shall be declared when in the opinion of a majority of the board the capital stock would be impaired thereby.

General meeting to be called

        14. The president and directors may, at any time when deemed necessary by them, call a general meeting of the stockholders; and any number of stockholders owning not less than one-fourth of the whole number of shares, may require the president and directors to call such meeting, and on their refusal to do so, may themselves call such meeting, giving fifteen days' notice thereof in one or more of the newspapers published in the city of Petersburg.

Agent to be appointed

        15. The president and directors may appoint an agent in any of the cities, towns or counties of this state or elsewhere, to receive offerings for insurance, and for the transaction of such business of the company as may be confided to him.

        16. The corporation hereby created shall be subject to the provisions of the Code of Virginia, so far as the same are applicable to it, and not inconsistent with the provisions of this act; and this act shall be subject to alteration, amendment or repeal, at the pleasure of the general assembly.

Commencement

        17. This act shall be in force from its passage.

CHAP. 65.--An ACT to incorporate the Confederate Insurance Company.*
Passed February 4, 1862.

Company incorporated

By-laws, &c.

Proviso

        1. Be it enacted by the general assembly of Virginia, that James L. Cabell, H. Howard, N. H. Massie, B. C. Flannagan, W. P. Farish, J. T. Randolph, James Fife, A. P. Abell, E. J. Timberlake, William A. Bibb, and others who may associate under this act, not less than twenty, are hereby created and declared to be a body politic and corporate, by the name and style of The Confederate Insurance Company; and by that name, may sue and be sued, plead and be impleaded in all the courts of law and equity in this state and elsewhere; and to make and have a common seal, and the same to break, alter or renew at their pleasure; to ordain and establish such by-laws, ordinances, and regulations; and generally to do every act and thing necessary to carry into effect this act, or to promote the object and design of this corporation: provided, that such by-laws, ordinances, regulations or acts be not inconsistent with the laws of this state or of the Confederate States.


*Tax paid since publication of Acts of 1862

Page 99

To insure dwellings, lives, &c.

To insure vessels, &c.

        2. To make insurance upon dwellings, houses, stores and all other kind of building, either in town or country, and upon household furniture, merchandise and other property, against loss or damage by fire; to make insurance on lives; to cause themselves to be reinsured, when deemed expedient, against any risk or risks upon which they have made or may make insurance; to grant annuities; to receive endowments; to contract for reversionary payments; to guarantee the payment of promissory notes, bills of exchange or other evidence of debt; to make insurance upon vessels, freights, goods, bottomry and respondentia interests; and to make all and every insurance connected with marine risks of transportation and navigation.

To receive money on deposit

        3. To receive money on deposit, and grant certificates therefor, in accordance with conditions set forth in sections four and five, chapter fifty-nine of the Code of Virginia; but in no case are such deposits, or the certificates therefor, to be held liable to make good any policy on insurance issued by this company.

Funds to be invested or loaned

Power to purchase and hold lands

        4. The funds of this company, however derived, may be invested in or loaned on any stock or real security, or be used in purchasing bonds of this state or of the Confederate States. The said company shall have power to purchase or otherwise acquire, to have and to hold, and likewise to convey and to sell, any real or personal estate, for the purpose of securing any debt or debts that may be due to them, and to lend money upon personal or real estate.

Capital

How capital stock payable

        5. The capital of said company shall be not less than twenty thousand dollars nor more than five hundred thousand dollars, to be divided into shares of fifty dollars each. The said capital stock shall be payable by each subscriber at such time or times as it may be called for by the president and directors, and in such proportions as they may deem necessary; and if any subscriber shall fail to pay the sums so called for upon each and every share so held, within twenty days after the same has been so called for and demanded, then the amount so called for may be recovered by motion, upon twenty days' notice in writing, in any court of record in the county or place of residence of the holder of stock.

Management of the company

Directors, how elected

President, how chosen

Term of office

Vacancy, how filled

        6. The affairs of said company shall be managed by a president and board of directors, seven in number, four of whom shall constitute a quorum. Said directors shall be elected by ballot from among the stockholders of said company, in general meeting assembled, by a majority of the votes of the stockholders present in person or by proxy, according to a scale of voting to be hereafter prescribed: and the directors thus chosen, at their first meeting shall choose from among themselves, or the stockholders at large, a president. The said president and directors to continue in office one year, or until their successors are appointed. In case of a vacancy in the office of


Page 100

INSURANCE COMPANIES. president or directors, from any cause, the remaining directors may elect others to supply their places for the remainder of the term for which they were chosen.

Secretary, how appointed

Compensation

        7. The president and directors of said company shall appoint a secretary and much other clerks and officers as they may find necessary for the proper conducting of the business of the company, and shall allow them suitable compensation for their services: all of which officers shall hold their places during the pleasure of the board of directors; and the said officers so appointed shall not, by reason of their being stockholders in said company, be incapacitated from giving evidence in any suit to which said company may be a party, unless said officers have other personal interest in said suit, or unless they shall own stock to the amount of one hundred shares.

Power to appoint agenda

        8. The president and directors shall have power to appoint agents in any part of this state or elsewhere; and it shall be the duty of said president and directors to appoint such agents in any city or county in this state, when requested so to do, by not less than ten stockholders, residents of such city or county, holding not less than one hundred shares of stock; such agents being removable at the pleasure of the president and directors.

Scale of voting

Power to transfer stock

        9. The scale of voting at all the meetings of said company shall be one vote for each share of stock not exceeding twenty; one vote for every two shares exceeding twenty and not exceeding two hundred; one vote for every four shares exceeding two hundred; and, every stockholder not in debt to the company may at pleasure, in person or by power of attorney, assign and transfer his stock in the company, on the books of the same, or any part thereof, not being less than a whole share; but no stockholder indebted to the company as principal or endorser on paper due or to mature, shall be permitted to make a transfer or receive a dividend until all debt is paid, or secured to the satisfaction of the board of directors.

Dividends

To make and publish report

        10. The president and directors shall have power to declare such dividends of the profits of the company as they may deem proper: provided, that no dividend shall be declared when, in the opinion of a majority of the board, the capital stock would be impaired thereby. They shall also make and publish at the end of ever year, except that in which the company goes into operation, a report showing the condition of the company in regard to its business for the current year.

Liability of members

        11. The members shall not be liable for any loss, damage or responsibility other than the property they have in the capital of the company, to the amount of the shares respectively held by them, and any profits arising thereupon, not divided.

Books of subscription to be opened

Commissioners to give notice

        12. The persons named in the first section shall be commissioners, whose duty it shall be, within six months after the passage of this


Page 101

act, at some suitable place in the town of Charlottesville, and at such other places as they may deem proper, to open books to receive subscriptions to the capital stock of said corporation; and five days' notice shall be given by said commissioners of the time and place of opening said books, in the newspapers published in the town of Charlottesville: which books shall not be closed in less than twenty days from the time of opening. The said commissioners shall give a like notice for meeting of the stockholders to choose directors. They shall supervise the first election of said officers, and shall deliver over to them, when so elected, any property belonging to the corporation, that may have come into their hands.

Commencement

        13. This act shall be in force from its passage; and the legislature of Virginia reserves to itself the power of altering, amending or repealing any of the provisions thereof.

CHAP. 66.--An ACT to amend the 4th section of an act to incorporate the Confederate Insurance Company, passed 4th February 1862.*
Passed March 4, 1862.

Act amended

        1. Be it enacted, that the fourth section of the act to incorporate The Confederate Insurance Company, passed fourth February eighteen hundred and sixty-two, be and is hereby amended and re-enacted so as to read as follows:


*Tax paid since publication of Acts of 1862.

Funds, how invested

Real or personal estate

        "4. The company shall have power and authority to invest its capital stock and other funds in bank, state or other stocks; in the purchase of bonds issued by this or any other state, or of the Confederate States, and of bonds of any incorporated company; to lend money upon personal or real security; and to purchase or otherwise acquire, to have and to hold, and likewise to convey and sell any real or personal estate, for the purpose of securing any debt or debts that may be due to them, and for their own use and convenience."

Commencement

        2. This act shall be in force from its passage.

CHAP. 67.--An ACT to amend and re-enact section 12 of an act passed March 29, 1861, incorporating the Rockbridge Insurance Company.
Passed February 9, 1863.

Act of 1861 amended

        1. Be it enacted by the general assembly, that the twelfth section of an act passed March twenty-ninth, eighteen hundred and sixty-one, entitled an act incorporating the Rockbridge insurance company, be amended and re-enacted so as to read as follows:


Page 102

Commissioners

Books

Property, how delivered

        "12. The persons named in the first section of said act shall be commissioners, whose duty it shall be, within six months after the passage of this act, at some suitable place in the town of Lexington, and at such other place as they may deem proper, to open books to receive subscriptions to the capital stock of said corporation; and five days' notice shall be given by said commissioners of the time and place of opening said books, in the newspapers published in the town of Lexington; which books shall not be closed in less than twenty days from the time of opening. The said commissioners shall give a like notice for a meeting of the stockholders to choose directors. They shall supervise the first election of said officers, and shall deliver over to them, when so elected, any property belonging to the corporation that may have come into their hands."

Commencement

        2. This act shall be in force from its passage.

Chap. 68.--An ACT to incorporate the Richmond Importing and Exporting Company.
Passed February 21, 1863.

Company incorporated

Corporate name

Powers

Capital

Affairs of company, how managed

Proviso

        1. Be it enacted by the general assembly of Virginia that Thomas W. McCance, John D. Harvey, Emanuel Miller, T. Edward Hambleton, Jr., Andrew L. Ellett, Alfred Moses, William Barrett, James L. Apperson, Robert H. Maury, William Boulware, William Allen, William G. Paine and Samuel J. Harrison, together with such other persons and firms as are now connected with them, under the name and style of the Richmond importing and exporting company, be and the same are, together with their successors and assigns, hereby made and constituted a body corporate, under the said name and style of The Richmond Importing and Exporting Company, for the purpose of owning, navigating and freighting ships and other vessels engaged in foreign and domestic commerce, trading from the ports of the Confederate States of America. The capital of the said company shall not be less than five hundred thousand dollars nor more than two millions of dollars, and shall be held in shares of five hundred dollars each. The affairs of the company shall be managed by a president and board of directors, whose term of office and their number shall be determined and elected by the stockholders; and the said board of directors shall possess all the corporate powers of the company: provided, however, that nothing in this act shall change or affect the rights, obligations, exemptions and immunities of the said company, under the provisions of the laws of the Confederate States applicable to owners of vessels: and provided, that the said company shall be subject to such general laws as may affect corporations of this character.

Commencement

        2. This act shall be in force from its passage, and shall be subject to repeal, modification or amendment, at the pleasure of the general assembly


Page 103

CHAP. 69.--An ACT to amend and re-enact an act entitled an act to incorporate the Richmond Importing and Exporting Company, passed February 21, 1863.
Passed March 12, 1863.

Company incorporated

Corporate name

Powers

        1.Be it enacted by the general assembly, that the act passed February twenty-first, eighteen hundred and sixty-three, entitled an act to incorporate the Richmond importing and exporting company amended and re-enacted so as to read as follows:

        "Be it enacted by the general assembly of Virginia, that Thomas W. McCance, John D. Harvey, Emanuel Miller, T. Edward Hambleton, Jr., Andrew L. Ellett, Alfred Moses, William Barrett, James L. Apperson, Robert H. Maury, William Boulware, William Allen, William G. Paine and Samuel J. Harrison, together with such other persons and firms as are now connected with them, under the name and style of the Richmond importing and exporting company, be and the same are, together with their successors and assignments, hereby made and constituted a body corporate, under the said name and style of The Richmond Importing and Exporting Company, for the purpose of owning, navigating and freighting ships and other vessels engaged Confederate States of America, and with power to purchase and sell and otherwise to deal in the products and commodities so freighted or intended to be freighted."

Capital

Affairs, how managed

        2. The capital of the said company shall not be less than five hundred thousand dollars nor more than two millions of dollars, and shall be held in shares of five hundred dollars each. The affairs of the company shall be managed by a president and board of directors, whose term of office and their number shall be determined and elected by the stockholders; and the said board of directors shall possess all the corporate powers of the company: provided, however, that nothing in this act shall change or affect the rights, obligations, exemptions and immunities of the said company, under the provisions of the laws of the Confederate States applicable to owners of vessels: and provided, that the said company shall be subject to such general laws as may affect corporations of this character.

Commencement

        3. This act shall be in force from its passage, and shall be subject to repeal, modification or amendment, at the pleasure of the general assembly.


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CHAP. 70.--An ACT to incorporate the Prospect Tan-yard Company in the County of Prince Edward.
Passed February 2, 1863

Company incorporated

Name of company

Rights and privileges

        1. Be it enacted by the general assembly of Virginia, that Joel Elam, James Venable, William Jones, S. F. Hunt, R. V. Davis, H. B. Brightwell, Isaac Glenn, T. Osborne, A. R. Venable, F. B. Watkins and J. J. Brightwell, and such other persons as may be associated with them, and their successors, shall be and are hereby incorporated and made a body politic, under the name and style of The Prospect Tan-yard Company; and by that name and style, may have a common seal, and be invested with all the rights and privileges, and made subject to all the limitations and restrictions contained in the Code of Virginia, so far as the same may be applicable, and not inconsistent with the provisions of this act.

Power to purchase real estate

        2. The said company may purchase and hold real estate in the county of Prince Edward, not exceeding twenty acres, and such other property as they may deem necessary for the manufacture of leather, shoes and harness.

Capital

        3. The capital stock of said company shall not exceed ten thousand dollars, and shall be divided into shares of fifty dollars each and the shares shall be transferable agreeably to the by-laws of said company.

Commencement

        4. This act shall be in force from its passage.

CHAP. 71.--An ACT to authorize the Bank of Rockingham to increase its Contingent Fund.
Passed January 9, 1863.

Contingent fund

        1. Be it enacted by the general assembly of Virginia, that the Bank of Rockingham is authorized to increase its contingent fund to a sum not exceeding twenty per centum upon its capital stock paid in.

Commencement

        2. This act shall be in force from its passage.

CHAP. 72.--An ACT to amend the Charter of the Bank of Rockingham.
Passed March 11, 1863.

        1. Be it enacted by the general assembly, that the sixth, seventh, eighth, ninth, tenth and eleventh sections of the act passed on the twelfth day of January eighteen hundred and fifty-three, entitled an act to incorporate the Citizens Bank of Virginia, now known by the


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name and style of the Bank of Rockingham, be and the same are hereby repealed.

Charter amended

        2. That the twelfth section of the same act be and the same is hereby amended and re-enacted so as to read as follows:

When charter expires

        "12. The charter of the said bank shall continue and be in force until the first day of April eighteen hundred and seventy-three."

Treasurer to retransfer certificates of debt held by him

Bond and security to be given

Bond to be recorded

For breach of conditions, execution to issue

        3. The treasurer of the state may retransfer in the said bank the certificates of the debt of the state and the bonds of internal improvement companies guaranteed by the state, now held by him in trust for the purposes of said bank, or any part thereof, upon receiving and canceling an equal amount of the notes of said bank countersigned by him; and if the notes of the said bank, so countersigned by him, have been so far returned and canceled as that the amount outstanding shall not exceed the sum of five thousand dollars, the said treasurer may retransfer the residue of said certificates or guarantee bonds to said bank, upon receiving from at least five of the stockholders thereof, with at least five good and sufficient securities, to be approved by him, a joint and several bond, payable to the commonwealth of Virginia, in it penalty equal to at least three times the amount of such outstanding notes, and conditioned to pay the same on demand, at the place of business of said bank, or of either of the obligors therein: which bond shall be recorded in the manner prescribed in the fourth section of chapter one hundred and eighty-six of the Code of Virginia, and shall have the force of a judgment; and for every breach of the conditions thereof, execution may be issued, upon ten days' notice of the application therefor, in the name of the commonwealth, for the benefit of the holder of any such outstanding unredeemed notes, for the amount thereof and costs.

Denomination of notes

        4. The bank shall not issue and pay out any notes for circulation, except of the denomination of five dollars, ten dollars, or some multiple of ten.

What to be exhibited in quarterly statements

        5. Every quarterly statement of this bank shall, in addition to the information which the Code of Virginia requires to be made, also exhibit the aggregate debt due by the bank, the outstanding debts due to the bank, its discount of inland and foreign bills of exchange, its loans to directors, its specie, circulation and deposits on the first day of each month of the quarter it embraces.

Board of directors

        6. The board of directors shall consist of not more than nor less than seven, as the stockholders may direct.

Proviso

        7. Provided, that nothing in this act contained shall debar the Bank of Rockingham of the privileges contained in an act passed March twenty-ninth, eighteen hundred and sixty-two, entitled an act to provide a currency of notes of less denomination than five dollars.

Commencement

        8. This act shall commence and be in force from and after the


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time when the provisions have been approved by the stockholders in said bank, convened in general meeting at any title before the first day of April eighteen hundred and sixty-four, and such approval shall have been made and certified by the president and cashier of said bank to the governor of the commonwealth.

CHAP. 73.--An ACT to legalize the Records, Proceedings and Acts of the County Court of Spotsylvania County, at the Terms of said Court held during the year 1862, at Places in the said County other than the Courthouse thereof.
Passed February 18, 1963.

Preamble

        Whereas it has been represented to the general assembly of Virginia that for the period of several months during the year eighteen hundred and sixty-two, the public enemy held military occupation of a large portion of Spotsylvania county, including the courthouse thereof; and that by reason of the interruption of the mail between said county and the city of Richmond, as well as the inexpediency of publishing any notice of the place where the sessions of the county court of said county might be held during such military occupation, it was deemed proper by the justices of said county not to apply to the governor of Virginia to designate some place other than the said courthouse, where the sessions of said court should be held, and that said justices accordingly proceeded to hold several terms of said court at places in said county other than said courthouse:

Records, proceedings and acts of court made at places other than courthouse legalized

        1. Be it therefore enacted by the general assembly, that all the records, proceedings, acts and things made, ordered and done by the said county court, at the terms thereof held during the said year eighteen hundred and sixty-two, at places other than the said courthouse, which might have been legally made, ordered and done at said courthouse, are hereby declared and made legal and valid to the same extent as if ordered and done at the said courthouse.

Commencement

        2. This act shall be in force from its passage.

CHAP. 74.--An ACT to enlarge the Powers of the Council of the City of Richmond.
Passed February 13, 1863.

Powers of council enlarged

Council may enact ordinances and impose fines, &c.

Persons to be arrested for violating ordinances

Powers of officers, &c.

        1. Be it enacted by the general assembly of Virginia, that the council of the city of Richmond be and the same is hereby authorized to suppress riots and unlawful assemblies in the said city; to suppress gambling, and gambling houses, tippling and tippling houses, and to prevent or regulate the sale of spirituous and fermented


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liquors within the said city, and around the same to the boundaries to which the jurisdiction of its corporation courts or officers of police extends in criminal cases. And for the purposes of executing the powers and authority hereby vested in said council, the said council may enact ordinances and impose penalties for the violation thereof, not exceeding five hundred dollars, and imprisonment not exceeding three months; may authorize and empower the proper officers and police of the city to seize such liquors sold or kept for sale, for the use of the city, and to shut up the houses in which such liquors are so sold or kept for sale, and arrest the persons who shall sell or keep for sale or purchase the said liquors in violation of said ordinances, and hold them in custody until they shall give security for their good behavior in such penalty, not exceeding one thousand dollars, as the justice before whom they are taken shall prescribe. And the said officers and police shall have the same powers and authority in discharging their duties under said ordinances, as state officers have in cases of breaches of the peace.

Armed police organized

        2. The said council may organize and establish an armed police, and appoint such officers thereof as to the council may seem expedient; and the said officers shall be accountable to, and under the supervision and control of the council, or such other body or officer as the council may prescribe.

Commencement

        3. This act shall be in force from its passage.

CHAP. 75.--An ACT to enlarge the powers of the Council of the city of Lynchburg.
Passed March 9, 1863.

Powers of council enlarged

Council may enact ordinances and impose fines, &c.

Persons to be arrested for violating ordinances

Powers of officers, &c.

        1. Be it enacted by the general assembly, that the council of the city of Lynchburg be and the same is hereby authorized to suppress riots and unlawful assemblies in the said city; to suppress gaming and gambling houses, tippling and tippling houses, and to prevent or regulate the sale of spirituous and fermented liquors within the said city, and around the same to the boundaries to which the jurisdiction of its corporation courts or officers of police extends in criminal cases. And for the purposes of extending the powers and authority hereby vested in said council, the said council may enact ordinances and impose penalties for the violation thereof not exceeding five hundred dollars, and imprisonment not exceeding three months; may authorize and empower the proper officers and police of the city to seize such liquors sold or kept for sale, for the use of the city, and to shut up the houses in which such liquors are so sold or kept for sale, and arrest the persons who shall sell or keep for sale or purchase the said liquors in violation of said ordinance, and hold them in custody until they shall give security for their good behavior in such penalty,


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not exceeding one thousand dollars, as the justice before whom they are taken shall prescribe. And the said officers and police shall have the same powers and authority in discharging their duties under said ordinances, as state officers have in cases of breaches of the peace.

Armed police organized

        2. The said council may organize and establish an armed police, and appoint such officers thereof as to the council may seem expedient; and the said officers shall be accountable to, and under the supervision and control of the council, or such other body or officer as the council may prescribe.

Commencement

        3. This act shall be in force from its passage.

CHAP. 76.--An ACT to incorporate the Southern Female College of the City of Petersburg.
Passed January 27, 1863.

Institution incorporated

Trustees to hold real and personal property

        1. Be it enacted by the general assembly, that Dr. J. H. Claiborne, Col. R. M. Harrison, W. T. Joynes, T. L. H. Young, Wesley Gregg, J. H. Cooper, George B. Jones, P. H. Booth, George V. Scott, W. S. Harrison, Rev. B. R. Duval, Warner Eubank, Edwin Brown, R. H. Lyell and W. T. Davis, and their successors, be and they are hereby constituted it body politic and corporate, under the name and style of The Trustees of the Southern Female College of Petersburg, Virginia; and by that name shall have perpetual succession and a common seal, and may sue and be sued, plead and be impleaded in any court of law or equity. The said trustees of the Southern female college shall be capable in law to receive, hold and dispose of real and personal property, in order to carry out the purposes of their incorporation.

How managed

Quorum

How vacancy filled

        2. The said Southern female college shall under the control and management of the said trustees and their successors, who shall appoint a treasurer and all necessary officers; and professors, and make such rules and regulations for the government of the institution as to them may seem fit, not inconsistent with the laws of Petersburg or of this state or of the Confederate States. Five of the trustees shall constitute a quorum for the transaction of business; and any vacancy in the said board of trustees, occasioned by death, resignation or otherwise, shall be supplied by appointment by the surviving trustees; and they may remove any member of their body, two-thirds of the whole number being present and concurring.

Treasurer to receive moneys

To give bond

        3. The treasurer shall receive all moneys accruing to the college and property delivered to his care, and pay or deliver the same to the order of the board of trustees. Before entering upon the discharge of his duties, he shall give bond with such security and in such penalty as the board may direct, made payable to the trustees


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for the time being, and their successors, and conditioned for the faithful performance of the duties of his office, under such rules and regulations as the board may adopt; and it shall be lawful for the said trustees to obtain judgment for the amount thereof, or for any special delinquency incurred by said treasurer, on motion in any court of record in this commonwealth against the treasurer and his or their executors or administrators, upon giving ten days' previous notice of the motion.

Amount of joint stock subscription

Dividends

Power to collect subscription

        4. The said trustees are hereby authorized to raise by joint stock subscription, a gain not less than twenty thousand dollars nor more than one hundred thousand dollars, to be divided into shares of twenty-five dollars each; and from time to time shall declare such dividends on the same as the net profits of the college shall justify, and shall have power to collect the subscription to said stock in the manner now provided by law for collecting subscriptions to joint stock companies.

Power to confer diplomas

        5. The board of trustees, in connection with the president and professors of the college, shall have power to confer such diplomas, medals, literary titles and honors as they may think best calculated to promote the cause of female education.

Commencement

        6. This act shall be in force from its passage, and shall be subject to amendment, modification or repeal, at the pleasure of the general assembly.

CHAP. 77.--An ACT amending and re-enacting the 4th section of an act passed 22d January 1862, entitled an act to authorize the establishment of a Military School as a part of the Instruction of Randolph Macon College.
Passed March 11, 1863.

Act amended

        1. Be it enacted by the general assembly, that the fourth section of an act passed the twenty-second of January eighteen hundred and sixty-two, entitled an act to authorize the establishment of a military school as part of the instruction of Randolph Macon College, be amended and re-enacted so as to read as follows:

Amendment

        "4. They shall appoint such professors to give instructions in military science as they may deem proper, and may remove them for good cause, as already provided for in their charter."

Commencement

        2. This act shall be in force from its passage.


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CHAP. 78.--An ACT authorizing the Sale, by the County Court, of the District School Houses, and the Lots of Land thereto attached, in the County of Henry.

Sale of district school houses authorized

        1. Be it enacted by the general assembly, that the county court of Henry county, the justices of said county having been first duly summoned for that purpose, and a majority of the acting justices being present, is hereby authorized and empowered to order the sale of the district school houses in said county, and the lots of land thereto attached, which said houses were built under the act of assembly passed the twenty-fifth of February eighteen hundred and forty-six, authorizing the establishment of free schools in said county.

Power of court

Proceeds of sale, how disposed of

        2. The said court shall have power to order the sale of all or a part of said school houses, as may be deemed most expedient; and may prescribe the terms of the sale; but the proceeds thereof shall be used for the education of the indigent children of said county.

Court to appoint commissioners

Bond and security to be given

        3. For the purpose of carrying out the provisions of this act, the said court may appoint one or more commissioners, and take from them a bond with approved security, payable to the county, in such penalties as the said court may prescribe, with conditions for the faithful performance of their duties.

Commencement

        4. This act shall be in force from its passage.

CHAP. 79.--An ACT authorizing the County Court of Henrico to establish a Public Pound.
Passed March 4, 1863.

Court to establish public pound

What animals to be confined

        1. Be it enacted by the general assembly, that the county court of Henrico shall be and is hereby authorized to establish one or more public pounds within the limits of said county, at least one of which shall be within one mile of the city of Richmond, for confining such stock, horses, mules, cattle, dogs and sheep as may stray from their owner and be found trespassing upon the land of others.

Keepers to be appointed

        2. Be it further enacted, that it shall be the duty of the county court (if they shall establish such pound) to appoint keepers or overseers of the same, and make such rules and regulations for the management thereof as they may deem proper.

How expenses are defrayed

Fines imposed

Proviso

        3. Be it further enacted, that in order to defray the expenses of establishing and keeping the said pound (mentioned in the first section of this act), it shall be lawful for the county court aforesaid to impose such fine upon the owners of such stock as shall be confined in the same, as they may deem necessary for that purpose: provided,


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that such fines shall not exceed the sum of two dollars per head for horses and mules, and fifty cents per head for all other stock.

Stock not claimed to be sold

Where to be sold

How bills of expenses assessed

What amount to be paid to owners

Proviso

        4. When, after due notice, not less than five days, to be prescribed by the county court, any of the stock confined in said pounds shall not be reclaimed by their owners, the keepers or overseers of said pounds shall sell the same at public auction, at one of the market houses of the city of Richmond, after two days' notice stuck up at the said market house, and after defraying all the actual and necessary expenses incurred in connection with such stock (under rules prescribed by the county court), said bill of expenses to be assessed on the oath of the keeper or overseer, reserving to the owner the right of appeal from the decision of said keeper or overseer to the county court, shall pay over the balance to the owners of the same, or if the owners do not appear within sixty days, into the county treasury: provided, that said balance shall be paid to the owner, who may appear at any time within one year after such sale, and demand the same.

Commencement

        5. This act shall be in force from its passage.

CHAP. 80.--An ACT allowing the Lynchburg, Franklin, Citizens and Washington Building Fund Associations to purchase their Stock.
Passed March 11, 1863.

Power to purchase stock

        1. Be it enacted by the general assembly, that the president and directors of the Lynchburg building fund association of Lynchburg, the Franklin building fund association of Lynchburg, the Citizens building fund association of Lynchburg, and the Washington building fund association of Lynchburg, are hereby authorized to purchase (at their discretion) any portion of the stock of the said associations, when deemed by them to be to the interest of the said institutions to do so.

Commencement

        2. This act shall be in force from its passage.

CHAP. 81.--An ACT to incorporate the Richmond Harmonic Association.
Passed March 26, 1863.

Incorporated

Name

Rights, powers, &c.

        1. Be it enacted by the general assembly of Virginia, that Charles Seibert, president, H. Wentzel, vice president, J. C. Fisher, secretary, C. Haase, cashier, J. T. Kohler, treasurer, and M. Tresh, librarian, and their associates, shall be and the same are hereby constituted a body politic and corporate, under the name and style of The Richmond Harmonic Association; and by that name and style, shall


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be subject to all the rules, regulations, and restrictions imposed, and invested with all the rights, powers and privileges conferred by chapters fifty-six and fifty-seven of the Code of Virginia (edition of eighteen hundred and sixty), and all other laws of this commonwealth applicable to such corporations.

Property to be held

        2. That the said corporation may hold property, real and personal, to the value of forty thousand dollars.

Commencement

        3. This act shall be in force from its passage, and shall be subject to amendment, modification or repeal, at the pleasure of the general assembly.

CHAP. 82.--An ACT allowing Sarah T. Thornton to remove certain Slaves from this State to the State of North Carolina.
Passed January 27, 1863.

Preamble

        Whereas it has been represented to the general assembly, that Sarah T. Thornton, relict of Dr. Richard Thornton of the county of Halifax, is possessed of a life estate in certain slaves received by her as dower from the estate of her said husband, and that said Sarah T. Thornton wishes to remove said slaves to the county of Granville, North Carolina:

County court to authorize removal of slaves

Proviso

Bond and security to be given

To report to court annually

        1. Be it enacted by the general assembly, that the county or circuit court of the county of Halifax shall have power, upon the petition of the said Sarah T. Thornton, to authorize her to remove said slaves to the said county of Granville, in such manner and upon such terms as to the said court may seem proper: provided, that before such removal, a list of all the slaves to be removed, containing a description thereof, shall be filed in the clerk's office of the court authorizing such removal: and provided further, that the said Sarah T. Thornton shall give bond and surety residing in Virginia, for the delivery of said slaves and their increase, at her death, to the persons entitled to the same, and also for making annually a report of the increase of said slaves to the court granting said permission.

Court may require new bond to be given

Penalty for failure to give new bond

        2. Upon the application of any party interested, alleging the insolvency or insufficiency of the security in the said original or any subsequent bond, the court may, from time to time, after personal notice, or by publication, require a new bond, with ample security, with condition similar to that herein before prescribed; and upon failure to give such bond and security, the forfeiture hereby intended to be saved shall be restored to those entitled to said property.

Commencement

3. This act shall be in force from its passage.


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CHAP. 83.--An ACT for the relief of James M. Laidley and Thomas S. A. Matthews.
Passed March 21, 1863.

Auditor authorized to make settlement

Certain damages released

        1. Be it enacted by the general assembly, that the auditor of public accounts be and he is hereby authorized to settle the judgment rendered against Jame M. Laidley and Thomas S. A. Matthews, commissioners of forfeited and delinquent lands for the county of Kanawha, by the circuit court of Richmond city, by allowing said Laidley to pay the principal due from them, after allowing reasonable credits, with interest at the rate of six per centum per annum, from the time the same was due and payable, after allowing reasonable time for money in transitu from the county of Kanawha to the city of Richmond, and the costs of said judgment; and upon such payment by said Laidley, the damages and the excess of interest over the six per centum embraced in said Judgment, shall be deemed to be released.

In what event the auditor is to refund

        2. Be it further enacted, that in the event said Laidley shall pay the amount with which said commissioners are chargeable on the books of the auditor of public accounts, and he shall, at any time within twelve months from the date of a treaty of peace between the United States and the Confederate States of America, produce to the auditor of public accounts evidence of further credits and allowances to which said commissioners are, or may be entitled, then and in that event, said auditor shall refund to said Laidley such sum as he may have paid over and above the sum justly due from said commissioners.

Commencement

        3. This act shall be in force from its passage.

CHAP. 84.--An ACT authorizing the Personal Representative of John M. Alderson, deceased, to deliver certain Militia Fines to the Sheriff of Greenbrier County.
Passed March 9, 1863.

Militia fines to be delivered to the collector

        1. Be it enacted by the general assembly, that it shall be lawful for the personal representative of John M. Alderson deceased, late sheriff of Greenbrier county, to deliver to the sheriff of said county any militia fines uncollected by said Alderson.

Sheriff to give receipt

Auditor to charge sheriff with the amount

        2. The sheriff shall give a receipt therefor, to account to the commonwealth for the same, within the time fixed by law from the time of delivery to him, and to have the same effect as if the said fines had been delivered on that day by the clerk of the regiment. Upon receipt of the sheriff being delivered to the auditor of public accounts, he shall charge the sheriff with the amount appearing due thereby, and give credit for a like amount to the account of the said Alderson.

Commencement

        3. This act shall be in force from its passage.


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CHAP. 85.--An ACT for the relief of the Securities of William Paris, late sheriff of Appomattox County.
Passed January 31, 1863.

Appropriation

Amount

Proviso

        1. Be it enacted by the general assembly, that the auditor of public accounts be and he is hereby authorized and required to issue his warrant on the treasury, payable out of any money not otherwise appropriated, in favor of John Johns, D. O. Bass, Silas P. Vawter, E. Legrand, W. W. Hamner, George S. Penn, Samuel J. Walker, Thomas R. Peers and N. Pamplin, securities of William Paris, late sheriff of Appomattox county, or their legal representatives, for the damages (less the costs of collection) on judgments in favor of the commonwealth against them as such securities, rendered by the circuit court of the city of Richmond on the thirteenth day of November eighteen hundred and fifty-eight: provided, that this act shall not be construed as releasing the said William Paris, late sheriff of Appomattox county, from the payment of any damages adjudged against him.

Commencement

        2. This act shall be in force from its passage.

CHAP. 86.--An ACT amending an act entitled an act for the relief of the Securities of William Paris, late Sheriff of Appomattox County, passed January 31st, 1863.
Passed February 20, 1863.

Relief to sureties

Damages refunded

How this act shall be construed

        1. Be it enacted by the general assembly, that an act entitled an act for the relief of the securities of William Paris, late sheriff of Appomattox county, passed thirty-first of January eighteen hundred and sixty-three, be amended and re-enacted so as to read as follows.

        "That the auditor of public accounts be and he is hereby authorized and required to issue his warrant on the treasury, payable out of any money therein not otherwise appropriated, in favor of the securities of said William Paris, late sheriff of Appomattox, or their legal representatives, for the damages (less the costs of collection) on judgments in favor of the commonwealth against them as such securities, rendered by the circuit court of the city of Richmond, and the payment in pursuance thereof. But this act shall not be construed as releasing the said William Paris from the effect of said judgment and its payment, and any damages which may have been rendered against him by the judgments aforesaid: nor shall the money so paid by said securities and refunded by this act, be I treated or held to be a payment on said judgment as to the said William Paris."

Commencement

        2. This act shall be in force from its passage.


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CHAP. 87.--An ACT authorizing the Governor to deliver to B. B. and J. W. Cooley an Infant Child of a Slave named Harriet.
Passed March 16, 1863.

Governor to deliver to B. B. And J. W. Cooley infant child of Harriet

        1. Be it enacted by the general assembly, that the governor of this commonwealth be and he is hereby authorized and directed to deliver to B. B. and J W. Cooley, or their legal representatives, an infant child of the slave Harriet, who was condemned to be hung by the county court of the county of Frederick, and who died in the jail at Richmond before the sentence was carried into execution.

Commencement

        2. This act shall be in force from its passage.

CHAP. 88.-- An ACT authorizing the payment of a sum of money to B. B. and J. W. Cooley for a Slave condemned to be hung.
Passed February 17, 1863.

Amount appropriated

        1. Be it enacted by the general assembly, that the auditor of public accounts be and he is hereby authorized and required to issue his warrant on the treasury, payable out of any money therein not otherwise appropriated, in favor of B. B. and J. W. Cooley, or their legal representatives, for the sum of four hundred dollars, that being the appraised value of a slave belonging to them, named Harriet, who was convicted of murder in the first degree, at the May term in the year eighteen hundred and sixty-one, of the Frederick county court, and who died in jail before the sentence was carried into execution.

Commencement

        2. This act shall be in force from its passage.

CHAP. 89.--An ACT refunding a sum of money to Gordon and Brother, paid by them as a Merchant's License in the County of Fluvanna.
Passed March 19, 1863.

Amount appropriated

        1. Be it enacted by the general assembly, that the auditor of public accounts be directed to issue his warrant on the treasury, payable out of any money therein not otherwise appropriated, in favor of Gordon and Brother, or to their personal representatives, for the sum of eighty-six dollars and forty cents, being the amount paid for a license as Merchants in the county of Fluvanna.

Commencement

        2. This act shall be in force from its passage.


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CHAP. 90.--An ACT for the relief of Thomas Littleton, Jailor of Loudoun County.
Passed February 12, 1863.

Preamble

        Whereas no court can be held for the county of Loudoun, by reason of the frequent inroads of the public enemy, and the usual certificate of such court cannot be obtained by Thomas Littleton, jailor of said county, to authorize payment of his account against this commonwealth for the keeping of prisoners, and for other matters: Therefore,

Auditor to pay account

        1. Be it enacted by the general assembly of Virginia, that the auditor of public accounts be and he is hereby authorized to pay the account of said Thomas Littleton, jailor as aforesaid, upon such proof of the same as may be satisfactory to him.

Commencement

        2. This act shall be in force from its passage.

CHAP. 91.--An ACT for the relief of George W. Chambers.
Passed March 16, 1863.

Preamble

        Whereas the United States government was indebted to George W. Chambers in the sum of eight hundred and forty-nine dollars and forty cents, for twenty-two thousand six hundred and fifty pounds of castings made by him for said government, at the Harpers Ferry armory in Virginia, which said castings were taken possession of by the state of Virginia: and whereas the auditing board has recommended the payment of said claims by the legislature, on the ground that the state had seized the products of the labor of said George W. Chambers, for which he has received no compensation: Wherefore,

Amount appropriated

        1. Be it enacted by the general assembly, that the auditor of public accounts be and he is hereby directed to issue his warrant on the treasury in favor of George W. Chambers, for the sum of eight hundred and forty-nine dollars and forty cents, in payment of the account of said Chambers, for twenty-two thousand six hundred and fifty pounds of castings, as recommended by the auditing board.

Commencement

        2. This act shall be in force from its passage.

CHAP. 92.--An ACT for the relief of the Clerk of the Hustings Court of the City of Richmond.
Passed January 28, 1863.

Allowance to clerk in felony cases

How paid

        1. Be it enacted by the general assembly, that the judge of the hustings court of the city of Richmond may make such allowance as


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he may deem proper to the clerk of the said court for his services rendered in felony cases, not to exceed ten dollars for each felony case which may be disposed of in said court; to be paid by the council of the said city.

Commencement

        2. This act shall be in force from its passage.

CHAP. 93.--An ACT for the relief of the Sergeant of the City of Richmond and the Sergeant of the City of Petersburg.
Passed January 29, 1863.

Relief granted

Amount appropriated

Proviso

        1. Be it enacted by the general assembly, that there be allowed and paid to Thomas U. Dudley, sergeant of the city of Richmond, and John H. Patterson, sergeant of the city of Petersburg, out of any moneys in the treasury not otherwise appropriated by law, the sum of twenty-five cents per day, in addition to the allowance heretofore authorized by law, for each person confined in the jails of the said cities, from the nineteenth day of May eighteen hundred and sixty-two, to the twenty-third day of September eighteen hundred and sixty-two, other than prisoners charged with or convicted of violation of any ordinance of the said cities: provided, however, that the number of such prisoners, and the date and the length of their confinement in said jails, shall be certified, sworn to and passed by the auditor of public accounts, in the manner prescribed by law for the allowance and payment of the accounts of sheriffs and sergeants for the maintenance, care and support of prisoners confined in the jails of this commonwealth.

Commencement

        2. This act shall be in force from its passage.

CHAP. 94.--the 2d section of an act concerning the Estate of John Haskins, senior, a Lunatic, passed January 24, 1839.
Passed February 13, 1863.

Act of 1839 amended

        1. Be it enacted by the general assembly, that section second of an act concerning the estate of John Haskins, senior, a lunatic, passed January twenty-fourth, eighteen hundred and thirty-nine, be amended and re-enacted so as to read as follows:

Committee or successors to sell stock

To make investments

        "2. That if the county court of the county of Brunswick should think it advisable, or to the interest of the parties interested, they shall have power and authority, upon the application of the said committee, or his successor, in the event of his death, or his powers being revoked, to authorize the said committee, or his successor, to sell the whole, or any part of said stock or stocks, acquired by the


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proceeds of the sale of the estate of the said lunatic, under the provisions of the before recited act, and any stocks acquired under the provisions of this act, and to invest in like manner the proceeds arising therefrom, together with the annual surplus which may have accrued, or which shall hereafter accrue from the said estate, either from interest or otherwise, over and above the comfortable support and maintenance of the said lunatic, in stock of this commonwealth, or in any other stock authorized by the laws of this state, or in bonds or certificates of debt of the Confederate States, or in bonds of incorporated cities and towns; and the said county court, as well as the said committee, or his successor, as the case may be, shall be guided and governed by the provisions of the before recited acts, in all their proceedings except so far as the same may be herein altered, or repealed."

Commencement

        2. This act shall be in force from its passage.

CHAP. 95.--An ACT refunding to William M. Hume, Sheriff of Fauquier County, Damages paid by him as such.
Passed March 9, 1863.

Appropriation

Amount

        1. Be it enacted by the general assembly, that the auditor of public accounts is hereby authorized and directed to issue his warrant on the treasury of the commonwealth, to be paid out of any money in the treasury not otherwise appropriated, in favor of William M. Hume, for the sum of five hundred and thirty-two dollars and sixty-four cents (less the costs of collecting the same), being the amount of damages, at fifteen per centum, for default of the payment of license taxes for the county of Fauquier, due the thirtieth day of May eighteen hundred and sixty-one, recovered against the said Hume by judgment rendered in the clerk's office of the circuit court of the city of Richmond, on the thirtieth day of July eighteen hundred and sixty-one; which damages, together with the amount of said licenses, with lawful interest thereon and costs, the said Hume has heretofore fully paid to the commonwealth; it appearing to the general assembly, that prior to the twenty-fifth day of May preceding the day when said license taxes became payable as aforesaid, the said Hume had deposited in the Farmers Bank of Virginia at Alexandria, money sufficient to pay the said license taxes, which, by reason of the public enemy taking possession of said town on the morning of the twenty-fifth of May aforesaid, he has been unable to the present time to realize.

Commencement

        2. This act shall be in force from its passage.


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CHAP. 96.--An ACT refunding to Samuel E. Lybrook, Sheriff of the County of Giles, a certain sum of money.
Passed March 19, 1863.

Appropriation

Amount

        1. Be it enacted by the general assembly, that the auditor of public accounts be and he is hereby authorized and required to issue his warrant on the treasury, payable out of any money therein not otherwise appropriated, in favor of Samuel E. Lybrook, sheriff of Giles county, or his legal representative, for the sum of one hundred and ten dollars, that being the amount for taxes on ordinary licenses granted respectively to Warren A. Guy and to Stewart Rowan, for the year ending May eighteen hundred and sixty, each of said licenses amounting to fifty-five dollars; which said licenses were returned twice for the said year, and which erroneous assessment was ordered to be corrected by the County court of the county of Giles on April fourteenth, eighteen hundred and sixty-two.

Commencement

        2. This act shall be in force from its passage.

CHAP. 97.--An ACT to pay E. W. Canfield and C. D. Bragg for services as Instructors of Artillery.
Passed March 17, 1863.

Payment to be made

        1. Be it enacted by the general assembly, that the auditing board be and they are hereby directed to allow and cause to be paid to E. W. Canfield, for three months and nine days' service as instructor and commander of artillery, under Brigadier General Carson, according to the pay per month of a first lieutenant of artillery in the confederate service; and to C. D. Bragg, for one month and seven days' service, at the same rate.

Commencement

        2. This act shall be in force from its passage.

CHAP. 98.--An ACT establishing an Election Precinct at Mill Swamp Meeting House, in the County of Isle of Wight.
Passed March 9, 1863.

Elections for governor, &c.

Where to be held

        1. Be it enacted by the general assembly, that at any general or special election for members of the general assembly, governor, lieutenant governor, attorney general, judges, commissioners of public works, for representatives in Congress, and for electors of president and vice president of the Confederate States, polls shall be opened at Mill Swamp meeting house, in addition to the other places for voting now prescribed by law in the county of Isle of Wight.

Commencement

        2. This act shall be in force from its passage.


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RESOLUTIONS.

No. 1.--Resolution authorizing and directing the Governor to transfer the Prisoners, captured by the State Line, to the Confederate Government, except those held as hostages for Colonel Zarvona and others.
Adopted March 28, 1863.

Transfer of prisoners

        Resolved by the general assembly, that the governor be authorized and directed to transfer to the confederate government all the prisoners held by the state, mentioned in his communication of the day of (to be exchanged for Confederate State prisoners held by the United States government), except the prisoners who are detained as hostages for the release of Colonel Zarvona, Captain Duskey and Lieutenant Varner; and that he be authorized and requested to deliver up the said hostages for a similar purpose, as soon as he shall obtain the assurance of the confederate authorities that said hostages will be retained in their present confinement until arrangements are agreed on for the exchange of the prisoners for whose safety they are so held.

No. 2.--Resolutions expressing the high appreciation of the General Assembly of the patriotic fortitude and devotion displayed by the Women of Virginia, from the commencement of the present war.
Adopted March 26, 1863.

Patriotism appreciated

        1. Resolved by the senate and house of delegates, that the grateful acknowledgments of the general assembly are due and are hereby cordially tendered to the women of Virginia, for their disinterested, generous and heroic devotion to the cause of their country during the pending war.

Regarded with highest admiration

        2. Resolved, that the civilized world cannot fail to regard with the highest admiration the sublime spectacle exhibited by the women of a whole community, elevated, refined, softened, purified by a high christian civilization, devoting all their energies to the public service, and beautifully blending a holy zeal for their country with humble piety to God.

Resolutions to be entered on journals

        3. Resolved, that this inadequate tribute to their virtues be entered on the journals of both houses, as a lasting memorial of their exalted worth, that history may present to posterity so shining an example, and that our children's children, to the latest generation, may be incited thereby to deeds of heroism and public virtue.


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No. 3.--Preamble and Resolutions in relation to the Disorderly Practices at the Virginia Military Institute in connection with the Case of Cadet William A. Daniel.
Adopted March 18, 1863.

Preamble

        Whereas it appears upon satisfactory evidence adduced before the general assembly, that Cadet William A. Daniel, then a junior cadet of the Virginia military institute, was on the eleventh day of November eighteen hundred and sixty-two, subjected to an unprovoked and cruel infliction of personal violence by cadets of the institute, and that no adequate protection was afforded him by the officers of the institution against a repetition of such violence; by which means said Cadet Daniel has been driven front the institute, and practically denied the benefits of its instruction: and whereas it appears also that the practice of such wanton violations of good order and humanity has been of long continuance and without proper restraint, at said institute: Therefore,

Unqualified condemnation

        1. Resolved, that this general assembly hereby expresses its unqualified condemnation of such practice, as violative of good discipline, unjust to the peaceable and orderly cadets, injurious to the efficient administration of the institute, and unworthy the chivalrous character of our southern youth.

Instruction to officers

Disapprobation

        2. That the officers of said institution be and are hereby instructed to adopt such regulations and discipline in reference to said practice of wanton punishment of junior cadets, as will effectually discontinue and repress it ; and that it is the opinion of the general assembly, upon the facts before them, that the efforts of the officers of said institute to suppress the vicious practice complained of, have not been such as meet with the approbation of this general assembly.

Requirement

        3. That the officers of said institution be and they are hereby required, if Cadet William A. Daniel shall so desire, to reinstate him as a cadet of said institute, without prejudice to his position therein on account of his withdrawal therefrom in November last. And if the facts stated by him, in his letter to Mr. Robert Dabney, be substantially established, it is the farther duty of said officers to drop from the rolls the name of every cadet who participated in the outrage.

No. 4.--Resolution to authorize the Governor to suspend the law of the 3rd October 1862, to further provide for the Public Defence, so far as it applies to those Counties whose loss of Slaves has been so great as to interfere with the Agricultural Products of said Counties.
Adopted January 27, 1863.

Action of law of October 1862 suspended

        Resolved by the general assembly, that the governor be and he is hereby authorized to suspend the action of the law passed October


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third, eighteen hundred and sixty-two, to provide for the public defence, so far as it applies to those counties whose loss of slaves by the presence of the public enemy has been so great as to interfere with the agricultural products of such counties.

No. 5.--Resolution requesting the Governor to make application to the Secretary of War of the Confederate States for Passports for Members of the General Assembly, &c.
Adopted January 12, 1863.

Passports for members of the general assembly

Passports for state officers

        1. Resolved by the general assembly, that the governor be and he is hereby authorized and requested to apply to the secretary of war of the Confederate States for passports to be issued to the members of the general assembly of this state, giving them the privilege of passing at will on any of the rail roads in the state, to and from the capital, or other place of holding their sessions, during the term for which they were elected, so that they may be saved the trouble of renewing their passports from time to time, under any general scheme of passports which may be put into operation applicable to other persons; and that the governor make a like application for similar passports for all the state officers who have occasion to pass to or from the capital.

To be certified to governor

        2. Resolved, that the foregoing resolution be certified, forthwith, after it is adopted, to Governor Letcher.

No. 6.--Resolution in relation to Duration of the present Session of the General Assembly.
Adopted February 20, 1863.

Commencement of session

        Resolved, that the present session of the general assembly commenced on the fifteenth day of September last, under the proclamation of the governor bearing date on the nineteenth day of August eighteen hundred and sixty-two, and is not a continuation of the session which was commenced on the first day of April last, under the proclamation of the governor of that date, and continued in May following.

No. 7.--Preamble and Resolutions of Instruction to the Senators from Virginia, in relation to the subject of Impressment.
Adopted March 14, 1863.

Preamble

        Whereas it is of the utmost importance that a general impressment law should be passed, so that the burdens of this war should be


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to some extent equalized between the citizens of the states of the Confederate States: and whereas every day's delay in passing an impressment law is acting most injuriously and unjustly upon many citizens of this state, from the fact that their property is being seized and the price paid for the same is far below the market value: and whereas the house of representatives of the congress of the Confederate States did, on the day of eighteen hundred and sixty-three, pass a bill entitled an act to authorize and regulate impressment of private property for the use of the army and other military purposes, which has been communicated to the senate of the Confederate States, but has not yet been finally acted upon by that body: and whereas the general assembly approve the principles and leading provisions of the said bill as it passed the house: Therefore,

Instruction to senators

        1. Resolved by the general assembly, that our senators are hereby instructed to urge the passage of the said bill, or such bill as shall as effectually as possible, secure to the owner of property a just compensation, to be determined by an impartial board of assessors to be selected equally by both parties, so that it may become a law with as little delay as possible.

To be furnished to senators

        2. Resolved, that a copy of the foregoing preamble and resolution be furnished to each of our senators.

No. 8.--Resolutions giving authority to Justices of the Peace, in a certain contingency, to appoint Commissioners of Elections.
Adopted March 30, 1863.

Justice of peace may appoint commissioners of elections

        Resolved by the general assembly, that in such of the counties of this commonwealth as are in the occupation of the public enemy, so that the sessions of the county courts cannot be held therein, and commissioners of elections cannot be appointed, it shall be lawful, should such counties be temporarily or otherwise restored to our control, on the day of the next ensuing elections, and the county court shall not have time to act, for any justice of the peace to appoint commissioners of elections, and cause such elections to be held in pursuance of the laws now in force.

No. 9.--Joint Resolutions authorizing the Governor to demand of the President of the Confederate States to deliver C. J. A. Collins, who is confined, in prison, in North Carolina, to a Justice of the Peace in Prince George County, Virginia, to be tried.
Adopted March 5, 1863.

Preamble

        Whereas, it is represented and believed, that C. J. A. Collins, a citizen of Prince George county, in the state of Virginia, and being


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a civilian in no way attached to the military service, was arrested by military orders, and was delivered to the provost marshal in the city of Petersburg, on the eighth of July eighteen hundred and sixty-two, who committed him to jail in said city, where he was confined until the eighteenth of November eighteen hundred and sixty-two, when and whence he was sent, under an armed escort, to Salisbury, in the state of North Carolina: and whereas, according to a memorandum in writing, furnished by the said provost marshal, as far as the records of his office show, the said Collins is still restrained of his liberty in that foreign jurisdiction: and whereas it is represented that other citizens of Virginia are in the same category.

Application for return of citizens imprisoned out of state

        1. Resolved, therefore, by the general assembly, that the governor be requested and is authorized to make application to the president of the Confederate States for the return to the jurisdiction of the commonwealth of the said C. J. A. Collins and any other citizens of Virginia that may now be imprisoned beyond the limits of the state.

Correspondence to be communicated

        2. Resolved, that the governor communicate any correspondence he may have with the president and other confederate officials on this subject.

No. 10.--Preamble and Resolutions tendering the Thanks of the General Assembly of Virginia to Major General John B. Floyd, and the Officers and Men under his command.
Adopted February 28, 1863.

Preamble

        The general assembly of Virginia, satisfied that the exigencies of the times require that the whole military strength of the Confederacy shall be united under one organization, and having under this conviction of public duty, transferred by law the state line under the command of Major General John B. Floyd, to the authorities of the Confederate States, and desirous of expressing to that eminent patriot and gallant soldier their high appreciation of his ability as a soldier, and of his unselfish course as a patriot, do resolve:

Thanks to Gen. Floyd

        1. That the thanks of the general assembly of Virginia are due and are hereby tendered to Major General John B. Floyd, for the zeal, gallantry, ability and untiring devotion which he has exhibited in the command of the forces of this state.

Thanks to officers

        2. That the thanks of the general assembly are also tendered to the officers and soldiers under the command of Major General Floyd, for the efficiency and gallantry displayed by them while in the service of the state.


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No. 11.--Joint Resolutions directing the Auditor of Public Accounts to accompany his Biennial Report with the outline of a Tax Bill.
Adopted March 31, 1863.

Outline of tax bill to be reported by auditor

        Resolved by the general assembly, that the auditor henceforth accompany his Biennial Report with the outline of a tax bill, showing-- 1. The aggregate amount of revenue proposed to be raised thereby. 2. The estimated amount of revenue expected to be yielded by every separate subject of taxation, and each different class of tax payers, with the principle and reasons on which the same is proposed to be levied. 3. Any recommendation of new subjects of taxation, or any suggestions on the general subject, which he may deem appropriate.

No. 12.--Resolution concerning the Transportation of Salt on Rail Roads and Canals.
Adopted March 31, 1863.

Control of board of public works over rail roads, &c. explained

        Resolved by the general assembly, that in giving the board of public works the control over the rail roads and canals for the transportation of salt to be furnished pursuant to the act passed thirtieth March eighteen hundred and sixty-three, it is likewise the design of the general assembly that they should exercise like control over said roads and canals for the transportation of salt due or becoming due under the contracts with the counties.

No. 13.--Joint Resolution explanatory of a section of the act imposing Taxes for the Support of Government.
Adopted March 31, 1863.

Provision in favor of telegraph companies

        Resolved by the general assembly, that section eighty-three of the act imposing taxes for the support of government, which reads as follows: "No license shall be construed to grant any privilege beyond the county or corporation wherein it is granted unless it be expressly authorized," does not refer to telegraph companies whose lines run through more than one county or corporation.

No. 14.--Resolution ratifying the Contract with Stuart, Buchanan & Co.
Adopted March 30, 1863.

Ratification of contract with Stuart, Buchanan & Co.

        Resolved by the general assembly, that the contract entered into on the twenty-fifth of March eighteen hundred and sixty-three,


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between Robert A. Coghill, chairman of the committee of the senate of Virginia, and H. B. Tomlin, chairman of the committee of the house of delegates of Virginia, the two committees constituting a joint committee of the general assembly, on the subject of a supply of salt, and Stuart, Buchanan and Company, in the following words and figures:

Contract

        Articles of agreement, made this twenty-fifth day of March eighteen hundred and sixty-three, between Robert A. Coghill, chairman of the committee appointed by the senate of Virginia, and Harrison B. Tomlin, chairman of the committee appointed by the house of delegates of Virginia, the two committees constituting a joint committee of the general assembly of Virginia, on the subject of a supply of salt, and acting as such, for and on behalf of the commonwealth, of the first part, and Stuart, Buchanan and Company, of the second part:

        Witnesseth, that the said Stuart, Buchanan and Company do propose, without the right to retract or withdraw the same, the following terms for the lease and sale of certain real and personal property necessary for the production of salt for the people of this commonwealth, and the parties of the first part do accept the same on behalf of the said joint committee--but their action shall not be binding on the said commonwealth, unless this agreement shall be ratified and confirmed by the general assembly of Virginia, at its present session:

        The said Stuart, Buchanan and Company agree to lease to the commonwealth, for the term of one year, fully to be completed, commencing on the first day of April eighteen hundred and sixty-three, and ending one year thereafter, or after the day on which possession is actually given, the following property, viz:

Description of property

        1. A portion, from one hundred to two hundred acres, convenient to the "river works," of a certain tract of land, known as the "Preston estate," for agricultural purposes; which is to be laid off by the arbitrators herein after provided for.

Submission to arbitration, &c.

        2. The ten furnaces, counting the double furnace as two, four of which are now leased and operated by Friend, Clarkson, Kelley and Gardner, and four known as the "river works," including the conduits, fixtures, tools used in connection with said furnaces, the dwelling houses and stables at the "river works," and all stables and out houses at the upper works, under the control of Stuart, Buchanan and Company. And the said commonwealth shall have the privilege of cutting, quarrying and carrying away from any of the lands owned by Palmer and Stuart, outside of the Preston and King estates, or either of them, stone, wood and timber, and an equal right with the said Stuart, Buchanan and Company under their lease, to cut, quarry and remove stone, wood and timber from the King estate and the Preston estate; but the lease of the four furnaces now held by Friend, Clarkson, Kelley and , Gardner is subject to the contract of


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lease between them and Stuart, Buchanan and Company, and the state assumes the position of said lessors as to said lease.

        Said Stuart, Buchanan and Company also bind themselves to pump to the surface and furnish to the commonwealth, salt water sufficient to supply and to keep in continued operation the said ten furnaces, to their full boiling capacity; and this stipulation means and intends that said supply of brine to the said ten furnaces is to be prior to any other supply to be furnished to any other contracting party, and prior to any right of user of brine by said Stuart, Buchanan and Company: but it is expressly agreed by the said Stuart, Buchanan and Company, that the commonwealth may lease or transfer to any other person the property and privileges hereby intended to be leased or conveyed, and that the sub-lessees or transferrees shall be entitled to all the rights and privileges hereby conveyed to the commonwealth.

        Said Stuart, Buchanan and Company agree to sell and deliver to the commonwealth one-half of all the wagons, harness, horses, mules, sacks, provisions, forage and other personal property owned by them, and needful for the manufacture and distribution of salt; also one-half of all the wood now cut and in their possession, or contracted for and cut, and intended to be used by them for the manufacture of salt; also to deliver to the commonwealth all the slaves of Col. J. N. Clarkson hired by them, and one-half of all other slaves hired by them, at the same rate of hire for the residue of the year, at which they the said Stuart, Buchanan and Company have hired them; and the commonwealth agrees to assume all their liabilities as to said slaves.

        It is further agreed that said Stuart, Buchanan and Company shall allow to said commonwealth good and convenient ways to and from said furnaces, together with wood yards and appurtenances, affording ample space for conveniently operating said ten furnaces.

        And the said parties of the first and of the second parts, being unable to agree upon the price to be paid by the commonwealth for the foregoing lease and purchase and other privileges, do hereby mutually agree that the same shall be submitted to the arbitrament and award of three disinterested citizens of the commonwealth, or a majority of them, one of whom shall be chosen by the commonwealth or her authorized agent, and one by the said Stuart, Buchanan and Company; and the two so chosen to select a third; and if any of the said arbitrators should die, fail or decline to act, his place shall be supplied in the manner in which he was originally selected.

        And the parties of the first part agree that the sum thus ascertained by the said board, each one of whom shall be sworn before proceeding to act, shall be paid in confederate currency to the said Stuart, Buchanan and Company whenever the value is so ascertained and possession delivered: and they the said Stuart, Buchanan and Company do agree to receive the same in full discharge of this contract


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to the said Stuart, Buchanan and Company by the commonwealth: but the commonwealth reserves the right to impress the whole of the property hereby intended to be conveyed, if the said Stuart, Buchanan and Company shall not in good faith execute this contract in all its parts.

        

Witness the following signatures:

R. A. COGHILL,

Ch'n Senate Committee.

H. B. TOMLIN,

Ch'n of House Committee.

STUART, BUCHANAN & CO.

--be and the same is hereby ratified and confirmed.

No. 15.--Preamble and Resolution advising the people of the Commonwealth in relation to the increase and preservation of certain Agricultural Productions and Supplies.
Adopted March 31, 1863.

Preamble

        The general assembly of Virginia, moved by a deep sense of the importance, at this time, of raising, above all things, an abundance of provisions and of forage for the uses of our armies and of the people at large; confident in our ample resources of production, as well as in the public spirit and patriotic zeal of our citizens; and fearing no deficiency or serious inconvenience, beyond what at all times may occur from unfavorable seasons, except such as might result from over confidence in those resources, or from not sufficiently adverting to the large space of our territory temporarily disabled from furnishing its usual contribution to the public wants, and to other considerable portions of the Confederacy cut off for the present from their usual sources of supply; but still deeming it their highest duty to guard as far as possible, against even the chance of so great a calamity as a scarcity of provisions, do therefore resolve:

Increase of agricultural products, &c. &c. recommended

        That they earnestly recommend to every citizen of the state that he shall aim to increase, greatly beyond his usual amount, all his agricultural products of every kind whatsoever; his grain and his grass crops; his live stock; his fruits and his garden vegetables; every thing, indeed, that goes to the sustenance of man and beast, before he shall apply his labor to any other object or employment whatever; that he constantly practice frugality in using his resources of food, and bear in mind always to consume first what is most perishable, in order that he may husband his whole stock to the best advantage; and they enjoin it upon and make it the special charge of every justice of the peace throughout all the state, not occupied by the enemy, to visit his neighbors and urge it upon them to act promptly and effectually on this recommendation, as a work of true patriotism, a sacred duty to the cause of the independence and safety


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of the Confederate States, and as furnishing to the world the evidence of their firm and immovable determination to incur every sacrifice, and to omit no effort that may be necessary to the success of that holy cause.

No. 16.--Resolutions authorizing the County and Corporation Courts to prepare and preserve a durable Record of the Names and Deeds of Conspicuous Merit of all who have or shall have served honorably in our armies in the present war.
Adopted March 19, 1863.

Record to be kept of persons serving honorably in the war

        1. Resolved by the general assembly, that the court of any county and corporation of this state shall be authorized to purchase and preserve among its archives a suitable book, wherein, under the superintendence and direction of such court, shall be inscribed the names of all persons belonging to such county or corporation, who have, or shall have, in any capacity, served honorably in the armies of the Confederate States or of this state, in the present war; and also, in a form to be approved by, and on proofs satisfactory to all the members of any such court, sitting as such, a concise record of any acts of conspicuous merit that shall have been performed by any such person.

Plan, &c. to be prepared and furnished by adjutant general

        2. That a plan of such book, tabulated in the manner of the army, rolls, but with such changes as may be deemed advisable, shall be prepared by the adjutant general, subject to the approval of the governor; and when so approved, books, prepared in conformity thereto, shall, as applied for by any such county or corporation court, be furnished, at its expense, to any such court, by the adjutant general, together with lists, extracted from the army rolls in his possession, of all persons found listed therein as belonging to such county or corporation.

No. 17.--Resolutions authorizing the disbanding of the State Line, &c.
Adopted March 24, 1863.

Disbanded

        1. Resolved by the senate and house of delegates, that the forces heretofore known as the "state line" and "partizan rangers," be and they are hereby disbanded on and after the first day of April eighteen hundred and sixty-three.

State arms, &c. to be collected and transferred to confederate government

Proviso

        2. Resolved, that the governor be instructed to use all proper diligence in collecting the state arms and other public property in their possession, and to proceed, as far as can be done under existing circumstances, to execute the provisions of the act of assembly, by transferring the arms and other public property to the confederate government: provided, that all persons belonging thereto may volunteer, or if subject to conscription, may be conscripted into the military service of the Confederate States at any time prior to said date.



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SEPARATE ELECTION PRECINCTS.

        Accomack--Court-house; Chingoteague; New Church; Corbin and Fletcher's; Mapp's; Guilford; Newstown; Onancock; Pungoteague.

        Albemarle--Court-house; Lindsay's Turnout; Everettsville; Stony Point; Earleysville; Blackwell's; Free Union; Whitehall; Woodville; Batesville; Hillsborough; Crossroads; Covesville; Porter's; Warren; Wingfield's; Milton; Scottsville; Monticello House; Howardsville.

        Alexandria--Five districts--Identical with magisterial districts.

        Alleghany--Court-house; Robert Skeen's Hotel; John O. Taylor's; George Stull's; Clifton Forge; Jabez Johnston's; Griffith's Mill; Fork Run.

        Amelia--At the same place as magisterial elections.

        Amherst--New Glasgow; New Hope; Oronoco; Chestnut Grove; Folly; Temperance; Pedlar Mills; Elon; Court-house; Buffalo Springs.

        Appomattox--Court-house; Union Academy; Wesley Chapel; Hamner's; Spout Spring; Oakville.

        Augusta--Court-house; Waynesborough; Middlebrook; Spring Hill; Mt. Meridian; Greenesville; District No. 2, Staunton; Mt. Sidney; Stuart's Draft; Fishersville; Churchville; New Hope; Craigsville; Deerfield; Mt. Solon; Swoop's Mill; Midway; Newport.

        Barbour--Court-house; Burner's; Nutter's; Bartlett's; Mitchell's; Yeager's; Glady Creek; Holtsberry's; Coal Precinct.

        Bath--Court-house; Cedar Creek; Hamilton's; Cleek's Mill; Williamsville; Milton; Green Valley.

        Berkeley--Court-house; Billingre's Hotel; Mill Creek; Hedgesville; Falling Waters; Robinson's Mill; Gerrardstown; Oak Grove; Glen Spring; Crossroads.

        Boone--Court-house; Adkins' on Mud river; Adkins' on Big Coal; Lawrence's; Curtiss'; Daniel Laurel's; Thompson's Mill; Miller's.

        Botetourt--Court-house; Mountain Union; Carver's; Buchanan; Rocky Point Mill; Jackson; Junction Store; Dibrell's Spring; Amsterdam.

        Braxton--Court-house; Triplett's; Rilney's; Cool's; John Crite's former Residence; Christian Moda's former Residence; Haymond's Mill; Cunningham's; Saulsberry; Stenestreet; Jacob P. Conrad's.

        Brooke--At same place as magisterial elections; Goodwill School-house.

        Brunswick--Court-house; Benton Precinct; Trotty's Store; Oak Grove; Lucy's Store; Smoky Ordinary; Nicholson's Precinct.

        Buckingham--Court-house; Stanton's Shop; New Store; Wright's; Curdsville; Allen's.


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        Cabell--Court-house; Guyandotte; Laidley's Store; Spurlock's; Doolittle's Mill; Barrett's Precinct; McComas'; Falls of Guyandotte; Killgore's Precinct; Peter Buffington's.

        Campbell--Places the same as for magisterial elections.

        Caroline--Court-house; Reedy Church; Oakley's; Needwood; Sparta; Pitts'; Port Royal; Sycamore; Golansville; Madison's.

        Carroll--Court-house; Polly Queensberry's; Thomas Queensberry's; Laurel Fork; Kinney's; Easter's; Newman's; Sulphur Springs; Richard Haynes'; Nathaniel Haynes'.

        Charles City--Court house; Delarue's; Ladd's; Waddelps; Apperson's; Vaiden's.

        Charlotte--Court-house; Keysville; Smith's Tavern; Clement's; Wyliesburg; Roby's Shop; Hawrey's Store; Matthews & Smith's Store.

        Chesterfield--Court-house; Britton's Shop; Shell's Tavern; Manchester; Robinson's Store; Clover Hill.

        Clarke--Court-house; Russell's Tavern; White Post; Millwood; Royston's Tavern; Collier's Toll-gate.

        Craig--Court-house; Carper's Tavern; Walker's Store; Scott's Tavern; Martin Huffwart's; George Sarver's.

        Culpeper--Court-house; Rixyville; Colvin's; Stevensburg; Pottsville; Gathright's; Wellsborough; Griffinsburg.

        Cumberland--Court-house; Tavern Precinct; Oak Forest; Irwin's.

        Dinwiddie--Court-house; Billups'; GoodwynsviLle; Williams' Shop; Darvill's; Williams'; Sutherland's.

        Doddridge--Court-house; Allen's; Bond's; Key's; Davis'.

        Elizabeth City--Court-house; Liveley's Ordinary; Fox Hill.

        Essex--Court-house; Occupacion; Lloyd's; Miller's; Bestland; Centre Cross.

        Fairfax--Court-house; Crossroads; Arundel's; Sangster; Ross'; Dranesville; Anandale; West End; Accotink; Centreville; Falls Church; Fars; Bayless; Pulman's.

        Fauquier--Court-house; Plains; Salem; White Ridge; Farrowsville; Orleans; Liberty; Morrisville; Paris; New Baltimore; Rectortown; Weaversville; Upperville.

        Fayette--Court-house; Blake's; Gauley Bridge; Fleshman's; Lewis'; Keeney's; Terry's; Coleman's.

        Fluvanna--Court-house; Howard's Store; Columbia; Morris' Store; Kent's Store; Haden's Store; Bashau and Snead's; Bledsoc's; Union Grove.

        Franklin--Court-house; Allen's; Union Hall; Booth's Store; McVey's Tanyard; Helms; Dickerson's; Kinsey's; Richland Grove; Bush's Store; Sydnorsville; Snow Creek; Aldridge's Store.

        Frederick--Court-house; Engine-house; Gwinn's Tavern; Hoover's Tavern; Newtown; Middletown; Russell's; Anderson's; Brucetown; Swhier's; Cole's School-house; Pughtown.

        Giles--At the same places as magisterial elections; Howe's Hotel.

        Gilmer--Court-house; Jerkland; Burke's; Widow Stump's; De Kalb's; Peregrine Hays'; Knott's; Hewett's; Troy.


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        Goochland--Court-house; Little Store; Perkinsville; Smith's Shop; Mills'; Holland's; Poor's; Jennings'.

        Gloucester--Places the same as for magisterial elections.

        Greenbrier--Court house; Blue Sulphur Springs; Lick Creek; Anthony's Creek; Spring Creek; Southside; Lewisburg; White Sulphur; Miller's; Irish Corner; Williamsburg; Frankfort.

        Greene--Court-house; Ruckersville; Terrill Shiflett's; McMullansville.

        Greenesville--Court-house; Rylands Depot; Blunt's Mill; Poplar Mount.

        Halifax--Court-house; Meadesville; Mount Carmel; Halifax Springs; High Hill; Hudson's; Garrett's Store; Whiteville; Republican Grove; Brooklyn.

        Hampshire--Court-house; John Liller's; Miers'; Burlington;, Taylor's; Doyles'; Thompson's; Lupton's; Kisner's; Lovett's; Mrs. Offutt's; Stump's; Fority; Sherrard's School-house; Hash's; Blair's; Arnold's; Piedmont.

        Hancock--Court-house; Holliday's Cove; New Manchester; Aton's School-house.

        Hanover--Court-house; Hughes'; Jones' Crossroads; Negrofoot; Dentonsville; Cold Harbor; Ashland.

        Harrison--Court-house; Shinnston; Union Meeting-house; West Milford; Lumberport; Bridgeport; Davis'; Lynch's; Sardis; Swisher's Mills.

        Henrico--Court-house; Kidd's; Sweeney's; Alley's; Lovingsteine's; Dickman's; Hughes'; Walkerton; Hungary.

        Henry--Court-house; Rough and Ready; Irisburg; Oak Level; Leatherwood; Ridgway; Horse Pasture.

        Highland--Monterey; Ruckmansville; Wiley's; Crab Bottom; Doe Hill; McDowell; Pullins' Schoolhouse; Gwin's.

        Jackson--Ripley; Click's; Jones'; Range's; California; Depue's; Three forks of Reedy; Trumansville; Ravenswood; Squire Slaven's; Murrayville; Moor's Mill; McGrew's Mill.

        James City--Court-house; Burnt Ordinary; York River.

        Jefferson--Eight districts--Places the same as for magisterial elections.

        Kanawha--Court-house; Fleetwood's; Richards'; Bradley Low's Atkinson's Mill; Altzs'; Couts' Mouth; Dog Creek; Givens'; Malden; Fork Coal; Harper's; Gatewood's; Mouth Sandy; Brooks' Store.

        King George--Court-house; Hampstead; Clifton; Shiloh.

        King & Queen--Court-house; Clark's Store; Stevensville; Newtown; Centreville.

        King William--Court-house; Plain Dealing; Aylett's; Lanesville.

        Lancaster--Court-house; Litwalton; Kilmanock; White Stone.

        Lewis--Court-house; McLaughlin's Store; Jane Lew; Freeman's Creek; Skin Creek; Hall's Store; Leading Creek; Collins' Settlement.

        Logan--Same places as for magisterial elections.

        Loudoun--Court-house; Waterford; Lovetsville; Hillsborough; Waters'; Purcell's Store; Snickersville; Union; Middleburg; Mt. Gilead; Gum Spring; Whaley's; Goresville.


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        Louisa--Court-house; Free Union; Hopkins' Mill; Trevilian's; Bell's Crossroads; Walton's Tavern; Terrell's Store; Parrish's Store; Frederickshall; Bumpass' Turnout; Thompson's Crossroads; Isbell's Store; Hope's Tavern; Gentry's Store; Cosby's Tavern.

        Lunenburg--Court-house; Brown's Store; Pleasant Grove; Knight and Oliver's Mill; Lochlomond; Bagley's Store; Jordan's Store.

        Madison--Court-house; Stony Hill; Criglersville; Huffman's Mill; Graves' Mill; Rapidan Meeting house; Fleshman's Shop; Locust Dale.

        Marion--Places the same as those for magisterial elections, and at Glover's Gap.

        Marshall--Court-house; Pleasant Hill; Jones' Hotel; Bleak's School-house; Parsons' Precinct; Mouth of Fish Creek; Sand Hill; Crossroads; Smart's School-house; Burley's; Terrill's School-house; Big Run; Fair View; Linn Camp.

        Mason--Court-house; Berriage Precinct; Love Precinct; Barnett Precinct; West Columbia; Neaso Precinct; Eighteen Mile Precinct; Grigg's; Sixteen Mile Precinct; Thirteen Mile Precinct.

        Matthews--Same places as for magisterial elections.

        Mecklenburg--Court-house; Jones'; Edmundson's; Clarkesville; Reeke's; Overby's; Wright's; Harwell's'; Christiansville; Gillespie's.

        Middlesex--Jamaica; Saludo; Sandy Bottom.

        Monongalia--Court-house; Guseman's; Jones'; Osburn's; Ross'; Lofter's; Cassville; Cristiman's; Laurel Point; Cox's; Moore's River; Tenant's; Dowall's; Warren.

        Monroe--Court-house; Dickson's; Miller's Store; Rollinsburg; Mrs. Peck's; Red Sulphur; Haynes'; Centreville.

        Montgomery--Court-house; Guerrant's; Peterman's; Price's Forks; Keister's; Crumpacker's; Lafayette; Kent and McConkey's; Rough and Ready; Lovely Mount.

        Morgan--Court-house; Lowe's; Baker's; Unger's; Hume's; Swann's; Miller's.

Nansemond--Court-house; Hargrove's Tavern; Harrison's Shop; Holyneck; Chuckatuck; Somerton; Darden's Store; Cypress Chapel.

        Nelson--Fortune's; New Market; Faber's Mill; Greenfield; Massie's Mill; Roberts'.

        New Kent--Court-house; Barhamsville; Chandler's Store; Ratcliff's Tavern.

        Nicholas--Court-house; Taylor's; Brown's; Neil's; Dunbar's; Nutter's; Sawyer's; Pierson's.

        Norfolk City--Four Wards.

        Norfolk County--Court-house; Glebe School-house; Sycamore's; Deep Creek; School-house, District No. 2; School-house in Providence; Pleasant Grove School-house; Butts' Road School-house.

        Northampton--Court-house; Bay View; Franktown; Johnsontown; Capeville.

        Northumberland--Court-house; Lottsburg; Burgess' Store; Wicomico.

        Nottoway--Court-house; Jennings' Ordinary; Wilson and Jones'; Blackfare.

        Orange--Court-house; Barboursville; Thomas Smith's; Thomas Rhoade's; Locust Grove.

        Page--Court-house; Honeyville; Oakham; George Price's Mill; Springfield; Mohler's Mill; Rileysville; Prunty's Mill.


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        Patrick--Court-house; Robertson's; Aldridge's and Lee's; Penn's Store; Carter's Store; Hancock's; Elamsville; Slusher's; Connor's; Shilor's; Gates'; Mankin's.

        Pendleton--Franklin; Harper's; Kiser's; Vint's; Cowyer's Mill; Mallow's; Seneca; Circleville.

        Petersburg--Centre Ward; East Ward; South Ward; West Ward.

        Pittsylvania--Court-house; Danville; Spring Garden; Whitmell; Cascade; Smith's; Beaver's; Riceville; Rorer's; Strail's Store; White's; Laurel Grove; Chalk Level; Mooman's.

        Pleasants--Corrt-house; Spring Run; Sugar Creek; Pine Grove; Hale's Mill.

        Pocahontas--Four districts--Places of election the same as for magistrates.

        Powhatan--Court-house; Clarke's Mill; Macon; Sublett's.

        Preston--Brandonville; Miller's; Burnel's; Feather's; Summit School-house; Germany; Graham's; Huddlesin's; Kingwood; Martin's; Independence; Evansville; Nine's; Funk's.

        Princess Anne--Court-house; Kempsville; London Bridge; Capp's Shop; Creed's Bridge; Blackwater.

        Prince Edward--Court-house; Marble Hill; Spring Creek: Prospect; Farraville; Sandy River.

        Prince George--Court house; City Point; Lilley's School-house; Tuttle's Precinct; Harrison's Store; Templeton.

        Prince William--Dumfries; Cole's; Occoquan; Reeve's; Brentsville; Kinchelon's Haymarket; Ludley.

        Pulaski--Court-house; Brown's; Galbreath's; Ruper's; Thorn Spring Camp.

        Putnam--Court-house; Bailey's; Pocatalico; Alexander's; Red House; Jones'; Hurricane Bridge; Wheeler's; Buffalo; Eighteen Mile Precinct.

        Raleigh--Same places as magisterial elections.

        Randolph--Court-house; Pennington's; Minear's; Taylor's; Kemp's; Lee.

        Rappahannock--Washington; Sperryville; Yates'; Amissville; Catherine Deatheridge.

        Richmond City--Jefferson Ward; Madison Ward; Monroe Ward.

        Richmond County--Court-house; Stony Hill; Tavern-House; Farnham Church; Lyell's Store.

        Ritchie--Harrisville; Skelton's; Leedan's; Ireland's; Deems'; Rawson's; Tebbs'; Murphy's.

        Roanoke--Court-house; Big Lick; Cave Spring; Barnett's.

        Rockbridge--Court-house; Brownsburg; Fairfield; Natural Bridge; Collierstown; Kerr's Creek; Trevey's; Hamilton's School-house; Paxton's School-house; Wilson's Shop; Broad Creek; Goshen.

        Rockingham--Harrisonburg; Keezletown; McGaheysville; Conrad's Store; Spartapolis; Henton's Mills; Gordon's Store; Bowman's Mill; Timberville; Menonite School-house; Bridgewater; Ottobine; Wittig's Store; Sprinkle's Store; Taliaferro's Store; Port Republic; Mount Crawford; Samuel Coots'.


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        Russell--Court-house; Grizle's; Pound; Holly Creek; Guest's Mountain; Castlewood's; Fugate's; Hankson's; Aston's Store; Cook's Mills; Dorton's; Baylor's Store; Gibson's; Hendrick's Store.

        Scott--Court-house; Wineger's; Hart's; Smith's; Puilleng's; Nickelsville; Alley's; Osborne's Ford; Stony Creek; Peters'; Rye Cove; Carter's; Neil's; Roller's.

        Shenandoah--Court-house; Strasburg; Crossroads Meeting-house; Conner's Church; Town Hall; Keller's School-house; Edinburg; Columbia Furnace; Mount Jackson; Crossroads School-house; New Market; Forrestville.

        Smyth--Court-house; Broad Ford; Hays'; Sanders'; St. Clair's Bottom; Burton's Store; Ashliu's; Atkins'.

        Spotsyliavia--Court-house; Fredericksburg; Mount Pleasant; Andrews'; Chancellor's.

        Stafford--Court-house; White Oak; Master's; Tackett's Mill; Falmouth; Coakley's; Harwood's; Acquia.

        Southampton--Court-house; Drewrysville; Crosskeys; Joyner's; Murfee's; Black Creek Church; Berlin; Faison's Store.

        Surry--Four districts--At the same places as for election of magistrates.

        Sussex--Court-house: Comann's Mill; Henry; Stony Creek; Newville; Owen's Store.

        Taylor--Court-house; Mahaney; Reed's; Claysville; Knottsville; Haymond's; Fetterman; Grafton.

        Tazewell--Court-house; Repass; Tiffany's; Mouth of Slate, Gibson's; Crabtree's; Litzeville; Liberty Hill; Tugg.

        Tyler--Court-house; Centreville; David John's; Hammond's; Underwood's; Dancer's; Sistersville; PleasantMills.

        Upshur--Court-house; Reedy Mills; Simpson's Mill; Posty; Marples; Marshall's; Chesney's.

        Warren--Courthouse: Boyd's Mill; Bentonville; Leary's School-house; Cedarville; Howellsville.

        Warwick--Three precincts--The same as for election of magistrates.

        Washington--Court house; Clark's; Davis'; Watorman's; Merchant's; Gobbles; Mills'; Worley's; Williams'; Fullen's School-house; Clark's; Kelly's School-house; Delusko Mills; Ons';Miller's; Good Hope; Green Spring.

        Wayne--William Crum's. (No other returned.)

        Westmoreland--Court-house; Hague; Warrensville; Oak Grove.

        Wetzel--Court-house; Forks of Proctor; Knob Fork; Church's; Cohorn's; Ice's; Willey's School-house.

        Williamsburg--Court-house.

        Wirt--Court-house; Foster's; Petty's.

        Wood--Precincts at the same places as election for magistrates.

        Wyoming--Court house; Gad's; Rhineheart's; McKinney's; Bailey's; Lester's.

        Wythe--Eight districts--Precincts at same places as for election of magistrates.

        York--Three districts--Precincts at the same place as for election of magistrates.


Page 137

Table


Page 138

Table


Page 139

Table


Page 140

RECEIPTS.

    1861

  • Oct. 1, To balance, per last annual report . . . . .138,214 84
  • Oct. 31, To receipts in October 1861, . . . . .231,864 93
  • Nov. 30, To do. in November 1861, . . . . .408,246 10
  • Dec. 31, To do. in December 1861, 1,245,184 02
  • [TOTAL] $2,023,509 89

    1862.

  • Jan.1, To balance brought down, . . . . .717,911 69
  • Jan. 31, To receipts in January 1862, . . . . .252,149 81
  • Feb. 28, To do. in February 1862, . . . . .1,094,432 67
  • Mar. 31, To do. in March 1862, . . . . .492,603 06
  • [TOTAL] $2,557,097 23
  • April 1, To balance brought down, . . . . .1,017,810 312
  • 30, To receipts in April 1862, . . . . .2,036,1292 05
  • May 31, To do. in May 1862, . . . . .222,341 30
  • June 30, To do. in June 1862, . . . . .155,125 30
  • [TOTAL] $3,431,398 97
  • July 1, To balance brought down, . . . . .482,839 78
  • 31, To receipts in July 1862, . . . . .278,449 08
  • Aug. 30, To do. in August 1862, . . . . .1 , 406,159 36
  • Sep. 30, To do. in September 1862, . . . . .1,132,155 44
  • [TOTAL] $3,299,603 66

        Oct. 1. To balance against the treasurer this day, exclusive of the funds under the direction of the second auditor, . . . . .$434,778 96


Page 141

DISBURSEMENTS.

  • By amount of warrants paid in October 1861, . . . . .284,274 65
  • By . . . . .do. . . . . .do. . . . . .November 1861, . . . . .280,990 97
  • By . . . . .do. . . . . .do. . . . . .December 1861, . . . . .740,332 58
  • Balance 31st December 1861, . . . . .717,911 69
  • [TOTAL] $2,023,509 89
  • By amount of warrants paid in January 1862, . . . . .284,632 56
  • By . . . . .do. . . . . .do. . . . . .February 1862, . . . . .1,123,355 95
  • By . . . . .do. . . . . .do. . . . . .March 1862, . . . . .131,308 40
  • Balance 30th March 1862, . . . . .1,017,810 32
  • [TOTAL] $2,557,097 23
  • By amount of warrants paid in April 1862, . . . . .2,279,868 57
  • By . . . . .do. . . . . .do. . . . . .May 1862, . . . . .129,553 69
  • By . . . . .do. . . . . .do. . . . . .June 1862, . . . . .539,136 93
  • Balance 30th June 1862, . . . . .482,839 78
  • [TOTAL] $3,431,398 97
  • By amount of warrants paid in July 1862, . . . . .190,838 34
  • By . . . . .do. . . . . .do. . . . . .August 1862, . . . . .1,698,358 97
  • By . . . . .do. . . . . .do. . . . . .September 1862, . . . . .975,627 39
  • Balance 30th September 1862, . . . . .434,778 96
  • [TOTAL] $3,299,603 66

        Total amount of warrants issued by the auditor from the 1st October 1861 to the 30th September 1862, inclusive, . . . . .8,658,846 52

    Issued prior to the 1st October 1861, and paid since that day,

  • Add warrants No. 8316, . . . . . .$18 00
  • 8317, . . . . .84 25
  • 8327,. . . . . .55 00
  • 11472,. . . . . .25 00
  • [TOTAL] 182 25

    Issued prior to the 1st October 1862, and unpaid on the morning of that day,

  • Deduct warrants No. 1806,. . . . .$5 12
  • 4259,. . . . . .24 70
  • 6559,. . . . . .19 00
  • 6625,. . . . .520 99
  • 6638,. . . . .21 001
  • 6687,. . . . .25 00
  • 6752,. . . . .15 96
  • 6791,. . . . .100 00
  • 6847,. . . . .28 00
  • [TOTAL] 759 77

        Paid by the treasurer in the fiscal year 1861-62, $ 8,658,269 90

        Auditor's Office, Dec. 16, 1862.


Page 142

APPROPRIATIONS.

    General appropriations for fiscal year ending September 30, 1863:

  • Direct appropriations, . . . .8,954,798 71
  • Estimated amount not specified, . . . . .2,500 00
  • Amount included in general appropriations . . . . .8,957,298 71
  • Salt, . . . . .1,000,000
  • Other appropriations, . . . . .2,980 44
  • Total . . . . .$9,960,279 15

        This does not include money refunded under acts for refunding money received for exemption from military duty.


Page 143

INDEX.

    ADMINISTRATIONS.

  • See Wills, &c. 10

    AGENCY FOR RECEIVING AND FORWARDING SUPPLIES TO VIRGINIA SOLDIERS.

  • Act establishing, 50
  • Agent, how appointed, 50
  • Depot, how provided, 50-51
  • Transportation, 51
  • Duty of agent as to advertising, 51
  • Salary of agent, 51
  • Clerks, 51
  • Soldiers, when detailed, 51
  • Bond, how given, 51
  • Remedy against agent, 51
  • Appropriation, 51

    AGENTS FOR RENTING HOUSES.

  • License to, 18

    AGENTS FOR HIRING NEGROES.

  • License to, 18

    AGRICULTURAL PRODUCTIONS.

  • When taxed, 26-7

    AGRICULTURAL PRODUCTIONS AND SUPPLIES.

  • Preamble and resolution advising as to increase of, &c. 129-30

    AIDS OF GOVERNOR.

  • Ordinance as to, amended, 50
  • Number of aids governor may appoint, 50
  • Who to receive pay, 50

    ALCOHOL.

  • Act of 1862 repealed, 87

    ALDERSON, J. M.

  • Act for relief of representative of, 113
  • Militia fines to be delivered to collector, 113
  • Sheriff to give receipts, 113
  • Auditor to charge sheriff with amount, 113

    ALIENS.

  • License, when to issue to, 34

    APPROPRIATIONS.

  • Salary of clerk of sinking fund, 35
  • General assembly, 35
  • Elections, 35
  • Judges, 35
  • Prisoners, jurors, &c. 35
  • Slaves condemned, 35
  • Expenses of penitentiary, 35
  • J. W. Hancock, 35
  • Convicts, &c. 35
  • Mileage to officers and guards, 35
  • Penitentiary, 35
  • Records court of appeals, 35
  • Contingent expenses of courts, 35
  • Militia, 35
  • Adjutant general, 35
  • Annuity to Virginia military institute, 35
  • Military contingent fund, 35
  • Public guard, 35-6
  • Interior guard at penitentiary, 36
  • Transportation of arms, 36
  • Commissioners of revenue, 36
  • Central lunatic asylum, 36
  • Eastern lunatic asylum, 36
  • Robert Saunders, &c. 36
  • Wm. M. Hume, 36
  • Lunatics in county jails 36
  • Deaf, dumb and blind, 36
  • Pensions, 36
  • Civil prosecutions, 36
  • Public warehouses, 36
  • Governor's house, 36
  • Capitol, 36
  • Grattan's Reports, 36
  • Leigh's Reports, 36
  • Vaccine agent, 37
  • Messenger in auditor's office, 37
  • Registration of marriages, &c. 37
  • Printing, 37
  • Temporary clerks in auditor's office, 37
  • Commissions to sheriffs, 37
  • New river navigation company, 37
  • Pages, 37
  • Clerk joint committee on salt, 37
  • Porter of senate, 37
  • Fires, furnaces, &c. 37
  • Temporary loans, 37
  • Interest on loans for war tax, 37
  • Interest bearing treasury notes, 37
  • Naval officers, 37
  • Military expenses, 37
  • Auditing board, 37
  • Virginia state line, 38
  • Penitentiary, raw material for, 38
  • Kean, Patrick, 38
  • Hoyer & Ludwig, 38
  • J. D. Pendleton and John Burwell, 38
  • General fund, 38
  • How disposed of, 38
  • Limitation of power of auditor, 38
  • Payments, when made, 38
  • Table showing, at adjourned session, 142

    ARDENT SPIRITS.

  • License to distill or rectify, 13-14
    Page 144

  • Prohibition of sale of, 27

    ATTACHMENTS AGAINST NON-RESIDENTS.

  • Act to enlarge powers of circuit courts in, 77
  • Sale of Slaves, how ordered, 77
  • How made, 77

    ATTORNEYS AT LAW.

  • Tax on license to, 20

    BAGATELLE TABLES.

  • Tax on license to, 13

    BANKS.

  • Act to authorize conversion of Confederate treasury notes into other securities, 82
  • Code amended, 82
  • When bank may loan money, 82
  • Interest, 82
  • Loans, how regulated, 82
  • Proviso as to treasury notes, 82

    BANKS (RELIEF OF).

  • Act to amend act for, 83
  • Act 1861 amended, 83
  • Forfeiture of charter suspended, 83
  • Charter to remain in force, 83
  • Proviso, 83

    BANKS (CONTINGENT FUND OF.)

  • Act to authorize banks to increase Contingent funds, 58
  • Code amended, 58
  • Rate of dividends, 58
  • Surplus fund, 58
  • Limitation of surplus fund, 58

    BANK CHARTERS.

  • Tax on, 10

    BANK DIVIDENDS.

  • Tax on, 4

    BANK OF ROCKINGHAM.

  • Act authorizing, to increase contingent fund, 104
  • Act to amend charter of, 104
  • Charter amended, 105
  • When charter to expire, 105
  • Treasurer to transfer certificates, 105
  • Bond and security, how given, 105
  • When execution may issue, 105
  • Denomination of notes, 105
  • Quarterly statements, 105
  • Board of directors, 105
  • Proviso as to small notes, 105

    BARBERS.

  • Tax on license to, 21

    BILLIARD TABLES.

  • Tax on license to, 21

    BIRTHS AND DEATHS.

  • Act to amend section 22 of chapter 108 of Code, 58
  • Code amended, 58
  • Duty of commissioner, 59
  • Compensation, 59
  • Duty of auditor in certain cases, 59

    BONDS OF SHERIFFS.

  • See Sheriffs' bonds.

    BOOK AGENTS.

  • Tax on license to, 17

    BOWLING ALLEYS.

  • Tax on license to, 12

    BRAGG, E. W.

  • See Canfield.

    BROKERS.

  • Tax on license to, 19

    BUILDING FUND ASSOCIATIONS.

  • Act allowing, to purchase stock, 111
  • Power to purchase stock, 111

    BURWELL, JOHN.

  • Appropriation to, 38

    CANFIELD, E. W. AND C, D. BRAGG.

  • Act for relief of, 119

    CARRIAGES, BUGGIES AND OTHER VEHICLES.

  • Tax on license to sell, 20

    CENTRAL LUNATIC ASYLUM.

  • Act making appropriation to, 89-90

    CERTIFICATES OF STOCK.

  • See Chartered companies.

    CHAMBERS, GEO. W.

  • Act for relief of, 116
  • Preamble, 116
  • Amount appropriated, 116

    CHANGE OF FIRM.

  • Effect of, 27

    CHARTERED COMPANIES.

  • Act to authorize transfer and issue of new certificates of stock in, 89
  • When property sold or sequestered, 89
  • New certificates, how granted, 89
  • Old certificates destroyed, 89
  • When to report to auditor, 29

    CHANGES IN CODE.

  • See Freight on rail roads.
  • See Tobacco inspectors.
  • See Banks, contingent funds of.
  • See Births and deaths.
  • See Contested elections.
  • See Virginia military institute.
  • See Printer to senate.
  • See Interior guard at penitentiary.
  • See Officers at penitentiary.
  • See Sheriffs' bonds.
  • See Clerks of courts.
  • See Compensation of clerks of courts.
  • See Hospitals (lands, how condemned for).
  • See Circuit courts, special terms of.

Page 145

    CIRCUIT COURTS (SPECIAL TERMS 0F).

  • Act to enlarge powers of, 69
  • Code amended, 69
  • Trial of prisoner, 69
  • Special term, 69
  • Trial of prisoner at special term, 69

    CLERKS OF COURTS.

  • Act to amend Code as to compensation of, for public services, 63
  • Code amended, 63
  • Compensation for public services, 63
  • Compensation of Richmond, 63

    CLERK OF HUSTINGS COURT OF RICHMOND.

  • Act for relief of, 116-117

    COLLATERAL INHERITANCES.

  • Tax on, 7

    COLLINS, C. A. J.

  • Preamble and resolutions for demand of, from confederate government, 124-25

    COMMISSION MERCHANTS.

  • Tax on license to, 15

    COMMISSIONS TO SHERIFFS AND COLLECTORS.

  • On licenses, 32

    COMMISSIONERS OF ELECTION.

  • Resolution giving power to justices to appoint, in certain cases, 124

    COMMISSIONERS' COMPENSATION.

  • Other than fees, 31

    COMMON CRIER.

  • Tax on, 16-17

    COMPENSATION OF CLERKS OF COURTS.

  • Act increasing, during war, 63
  • Code amended, 63
  • Clerk of county or corporation court.
  • Fee for recordation of writing, 63
  • Recordation of plat, 64
  • Courses, 64
  • In deed book, 64
  • Deed of trust or mortgage, recordation of, 64
  • Swearing witnesses, 64
  • Recordation of will, 64
  • Order as to decedent's estates, 64
  • Swearing personal representative, 64
  • One fee where more than one, 64
  • Licenses for, 64
  • Marriage license, 64
  • Search, 64
  • Certificate, 64
  • Injunction bond, 64
  • Any other bond, 65
  • Writ of ad quod damnum, 65
  • Caveat, 65
  • Summons to answer bill, 65
  • Any other summons, 65
  • Copy of process, 65
  • Noting, 65
  • Postage, 65
  • Appearance, 65
  • Filing and endorsing petition, 65
  • Depositions, 65
  • Filing papers for plaintiff, 65
  • Filing papers for defendant, 65
  • Issuing attachment, 65
  • Scire facias, 65
  • Ru es, 65
  • Docketing, 65
  • Swearing jury and witnesses, 65
  • In case no jury is sworn, 65
  • Swearing witnesses during attendance, 65
  • Administering oath, 65
  • Judgments, decrees, &c. 65
  • Docketing judgments, 65
  • Taxing costs, 65
  • Execution returned by constable, 65
  • Execution, entry of, 65
  • Transcript of record, 65
  • Copy, 67
  • Annexing seal, 67
  • Code amended, 67
  • Clerk of a circuit court.
  • Fee for writ of supersedeas, 67
  • Bond, 67
  • Endorsing writ, 67
  • Filing record, 67
  • Fees, when clerk of court of appeals.
  • Issuing process, 67
  • Docketing, &c. 67
  • Judgments, decrees, &c. 67
  • Orders, issuing execution, &c. 67
  • Damages, taxing, 68
  • Fees in chancery cases, 68
  • For issuing attachments in, 68
  • Process, 68
  • Exhibits, 68
  • Exhibits with commissioner's report, 68
  • Filing papers, 68
  • Rules, 68
  • Executions, 68
  • Continuation of act, 68

    COMPENSATION OF FIDUCIARIES.

  • Act to provide against forfeiture of, 82

    CONFEDERATE INSURANCE COMPANY.

  • Company incorporated, 98
  • Insurance, how made, 99
  • Money received on deposit, 99
  • Funds to be invested or loaned, 99
  • Power to purchase and hold lands, 99
  • Capital, 99
  • How payable, 99
  • Management of company, 99
  • Directors, how elected, 99
  • President, how chosen, 99
  • Term of office, 99
  • Vacancy, how filled, 99
  • Secretary, how appointed, 100
  • Compensation of officers, 100
  • Power to appoint agents, 100
  • Scale of voting, 100
  • Power to transfer stock, 100
  • Dividends, 100
  • To make and publish report, 100
  • Liability of members, 100
  • Books of subscription; how opened, 100
    Page 146

  • Board to give notice, 101
  • Act to amend 4th section of act of incorporation, 101
  • Funds, how invested, 101
  • Real or personal estate, 101

    CONFEDERATE STATES TREASURY NOTES.

  • What, receivable in taxes, 33
  • See Banks.

    CONFEDERATE STATES WAR TAX.

  • Act authorizing payment of interest on bonds given for, 39
  • When to bear interest, 39
  • When holders entitled to interest, 39
  • When auditor to issue warrant, 39
  • Rate of interest, 39

    CONTESTED ELECTIONS.

  • Act to extend time for filing complaint in, 59
  • Code amended, 59
  • Returns, how enquired into, 59
  • Complaint, how made, 59
  • Duty of courts, 59
  • Time when complaint to be filed, 60
  • Duty of clerk, 60
  • Proviso in case of justice of peace, 60

    CONTINGENT FUNDS.

  • See Banks.

    CONTRACT FOR SUPPLY OF SALT.

  • See Stuart, Buchanan & Co.

    COOK SHOPS, &c.

  • Tax on license to, 12

    COOLEY, B. B. & J. W.

  • Act authorizing governor to deliver infant slave to, 115
  • Act authorizing sum of money to be paid to, for slave condemned, 115
  • Amount appropriated, 115

    CORPORATIONS.

  • Tax on charters of, 23

    COUNCIL OF LYNCHBURG.

  • Act to enlarge powers of, 107
  • Powers of council enlarged, 107
  • Council may enact ordinances, 107
  • Persons, when to be arrested, 107
  • Power of officers, 107
  • Armed police, 107

    COUNCIL OF RICHMOND.

  • Act to enlarge powers of, 106
  • Powers enlarged, 106
  • Council to enact ordinances, 107
  • Persons to be arrested for violating ordinances, 107
  • Powers of officers, 107
  • Armed police organized, 107

    COUNTY COURTS.

  • Act to extend jurisdiction of, 78
  • Act of 1862 amended, 78
  • Ordinance amended, 79
  • Jurisdiction of courts, 79
  • Recordation, 79
  • When no tax to be charged, 79
  • Duty of clerk of circuit court of Richmond, 79
  • Penalty, 79
  • Fees and postage, 79

    COUNTY OFFICERS (ELECTION OF).

  • Act to provide for, 76
  • When county prevented from holding elections for, 76
  • Court may order election, 77
  • For unexpired terms, 77

    COURT OF APPEALS.

  • Act as to sessions of, 80
  • Place of session may be changed, 80
  • Notice of removal, how given, 80
  • Removal of library, &c. 80

    COURTS OF COUNTIES IN POSSESSION OF ENEMY.

  • See County courts.

    DAGUERREIAN ARTISTS.

  • Tax on license to, 20

    DEDUCTION FROM COMPENSATION OF COMMISSIONER.

  • When made, 25

    DEEDS.

  • Tax on, 10

    DEPUTY COLLECTORS.

  • How appointed, 33

    DISBURSEMENTS.

  • Tables showing, 141

    DISCHARGE FROM ACTIVE MILITARY SERVICE.

  • Act to provide for, of persons who have furnished substitutes, 41
  • When person who has furnished substitute exempt, 41
  • When entitled to discharge, 41
  • Question of exemption, how determined, 41

    DISTILLATION.

  • See Spirituous and malt liquors.

    DISTILLATION OF FRUIT.

  • Act for relief of persons engaged in, 87
  • When person may appear, 87
  • When court satisfied as to failure to obtain license, 87
  • Auditor to issue warrant, 87-8
  • Duty of sheriff, 88
  • Duty of attorney for commonwealth, 88

    DISTRESS FOR RENT PAYABLE IN MONEY.

  • Act to amend act amending Code so as to exempt the property of persons in the military service from, 56
  • Act of 1862 amended, 56
  • No legal proceedings against persons in military service, 56
  • Exception as to criminal cases, 56
    Page 147

  • Exceptions, 56

    DISTRESS FOR TAXES.

  • When taxes may be distrained for, 33

    DISTRICT SCHOOL HOUSES IN HENRY.

  • Act authorizing sale of, 110
  • Sale authorized, 110
  • Power of court, 110
  • Proceeds of sale, how disposed of, 110
  • Court to appoint commissioners, 110
  • Bond and security to be given, 110

    DIVIDENDS OF COMPANIES NOT INCORPORATED BY THE STATE.

  • Tax on, 5

    DIVIDENDS OF STEAM BOAT AND SUCH LIKE COMPANIES.

  • Tax on, 5

    DOMESTIC MANUFACTURES.

  • How taxed, 27

    DOUBLE TAX.

  • When to be imposed, 25

    DURATION OF SESSION.

  • Resolution as to, 123

    ELECTION LAWS.

  • Act to provide for voting by persons in military service, &c. 71-75
  • Where persons in camp may vote, 72
  • Commissioners, how appointed, 72
  • Polls for members of congress, &c. 72
  • Polls for governor, &c. 72
  • Duty of commissioners, 72
  • Polls, where sent, 72
  • Refugees, where to vote, 72
  • Oath to be taken, 73
  • Poll books, how transmitted, 73
  • Code amended, 73
  • Duty of commissioners, 73
  • Certificate, how written, 73
  • When officers to meet, 73
  • Returns, how compared, 73
  • Notice given, 73
  • Special elections, 73
  • Certified statement to secretary of commonwealth, 73-4
  • Duty of secretary of commonwealth, 74
  • In case of tie, governor to decide, 74
  • Duties of governor under ordinance, 74
  • Proclamation of governor, how made, 74
  • Request to president, 74
  • Result of vote, how forwarded, 74
  • See Elections of senators, &c.
  • See Representation for counties.

    ELECTIONS OF SENATORS AND DELEGATES.

  • Act to prescribe mode of certifying, &c. of 75
  • When commissioners to meet, 75
  • Code suspended, 75

    ELECTION OF COUNTY OFFICERS.

  • See County officers.

    EXCHANGE BANK.

  • Act authorizing branch of, at Richmond to declare a dividend, 83
  • Contribution from other branches, 83

    EXEMPTION FROM MILITARY DUTY.

  • See Money received for.
  • See Discharge from active service.

    EXPRESS COMPANIES.

  • Tax on, 8-9

    FARMVILLE INSURANCE COMPANY.

  • Act to incorporate, 93-95
  • Company incorporated, 93
  • Insurance, how and upon what made, 93
  • Money received on deposit, 93
  • Investments, how made, 93
  • Capital stock, 94
  • How payable, 94
  • Affairs of company, how managed, 94
  • Officers, how appointed, 94
  • Agents, 94
  • Scale of voting, 94
  • Dividends, how declared, 94
  • Responsibility of stockholders, 95
  • Commissioners, 95
  • Restriction as to bank notes, 95

    FEES.

  • See Jailors' fees and Compensation of clerks.

    FENCE LAW.

  • Act of 1862 amended, 90
  • First section amended, 90
  • Second section amended, 90
  • Power of courts, 90
  • Acts of county courts legalized, 90

    FIDUCIARIES.

  • Act authorizing, to invest funds in certain cases, 81
  • When fiduciary may invest funds, 81
  • In what funds may be invested, 81
  • As to joint fiduciaries, 81
  • Continuance of act, 81
  • See Compensation of.

    FLOYD, MAJ. GEN. J. B.

  • Thanks to Gen. Floyd, 125
  • Thanks to officers and men, 125

    FORMS FOR TAX PAYERS.

  • When to be furnished, 24

    FREIGHTS ON RAIL ROADS.

  • Act requiring rail road companies to give receipts showing weight of, 57
  • Code amended, 57
  • Rates of transportation on persons and produce, 57
  • Rates when articles weigh less than four pounds, 57
  • Receipts, how given, 57
  • Weight shown, 57
  • Charge, for what made, 57

    FREE NEGROES,

  • Taxes on, 4

Page 148

    GAS LIGHT AND OTHER COMPANIES.

  • Tax on charters of, 11

    GENERAL ASSEMBLY.

  • Act to secure representation in, 71
  • When senators or delegates may be admitted, 71
  • When writ to be issued, 71
  • See Elections of senators and delegates.
  • See Representation for counties when courthouses in possession of public enemy.

    GENERAL AUCTIONEERS.

  • Taxes on license to, 15

    GLEE CLUB.

  • See Harmonic association.

    GORDON & BROTHER.

  • Act for relief of, 115

    GRAZIERS BANK.

  • See Northwestern Bank.

    HANCOCK, J. W.

  • Appropriation to, 35

    HARMONIC ASSOCIATION.

  • Act incorporating, 111
  • Company incorporated, 111
  • Rights, powers, &c. 112
  • Property to be held, 112

    HASKINS, JOHN, SEN.

  • Act concerning estate of, 117
  • Act of 1839 amended; stock how sold, 117
  • Investments, how made, 118

    HAWKERS AND PEDDLERS.

  • Tax on license to, 35

    HENRY COUNTY.

  • See District school houses.

    HOME GUARD.

  • Act of 1862 as to, amended, 47
  • Guard duty of, 47
  • Deserters, how arrested, 47
  • When major may be elected, 47
  • Proviso as to troops being sent out of county, 47

    HORSES AND MULES SOLD FOR PROFIT.

  • Tax on license, 28

    HOSPITALS (LAND, HOW CONDEMNED FOR).

  • Act authorizing county courts to condemn land for, 69
  • Code amended, 69
  • Powers of court or council, 69
  • Lands and houses, how condemned, 69
  • Limitations, 69
  • Proviso as to dwelling houses, 69

    HOYER & LUDWIG.

  • Appropriation to, 38

    HUME, W. M.

  • Act for relief of, 118
  • Appropriation, 118
  • Amount, 118
  • Appropriation to, 36

    IMPRESSMENT.

  • Preamble and resolution of instruction to senators as to, 12

    IMPRESSMENT OF SLAVES.

  • See Public defence, and 46-7

    INCOME.

  • Tax on, 5-6

    INSOLVENTS.

  • Taxes of, how collected, 28

    INSPECTION OF FLOUR.

  • Established at Danville, 91

    INSPECTOR OF SALT.

  • Act to authorize appointment of, 55-6
  • Inspector, how appointed, 55
  • Salt to be inspected, 55
  • Rules and regulations, how prescribed, 55
  • Deputies, how appointed, 56
  • Repealing clause, 56

    INSPECTION OF TOBACCO.

  • Established at Danville, 91

    INSURANCE COMPANIES.

  • Tax on license to, 20

    INSURANCE AND SAVINGS SOCIETY OF PETERSBURG.

  • Act to incorporate, 95
  • Company incorporated, 95
  • Privileges of company, 96
  • Capital stock, 96
  • How paid, 96
  • Meeting, when called, 96
  • President and directors, how appointed, 96
  • Management, 96
  • Vacancies, how filled, 96
  • Quorum in meetings of, 96
  • Compensation of president, 97
  • Secretary and officers, how appointed, 97
  • Bond and security to be given, 97
  • Assignment of stock, 97
  • Authority to make insurance, 97
  • Money received on deposit, 97
  • Proviso as to bank notes, 97
  • Effect of policies of insurance, 97
  • Dividends, how declared, 97
  • General meetings, 98
  • Agents, how appointed, 98
  • Corporation subject to repeal, 98

    INTERIOR GUARD AT PENITENTIARY.

  • Act increasing compensation of, 61
  • Code amended, 61
  • Compensation of guard, 61

    INTERNAL IMPROVEMENTS.

  • Tax on, 7-8

Page 149

    JAILORS' FEES.

  • Act concerning, 80
  • Act of 1862 amended, 80
  • Jailors' fees, 80
  • Powers of courts, 80

    JAILS OF THE STATE.

  • Act as to use of, by confederate Government, 51
  • When persons arrested under Confederate laws may be committed, 51-2
  • Proviso, 52
  • Fees of jailors, 52
  • Duty of jailors, 52
  • Continuance of act, 52

    JUDICIAL CIRCUIT (FOURTEENTH).

  • Act changing terms of courts in, 77
  • Act of 1854 amended, 77
  • Terms of courts, 77

    JUNIOR MAJORS.

  • Act for payment of, 49
  • When to be paid, 49-50

    KEAN, PATRICK.

  • Appropriation to, 38

    LAIDLEY, JAMES M. & AL.

  • Act for relief of, 113
  • Auditor authorized to make settlement, 113
  • Damages released, 113
  • Auditor, when to refund, 113

    LANDS AND LOTS.

  • Taxes on, 3

    LICENSES.

  • To whom not to issue, 21
  • How granted, 27
  • Prohibition of sale of ardent spirits, &c. 27

    LICENSED PRIVILEGE.

  • Where exercised, 24

    LIMITATION OF LICENSE.

  • License, how limited, 24

    LITTLETON, THOMAS.

  • Act for relief of, 116
  • Preamble, 116
  • Auditor to pay account, 116

    LISTS.

  • How made out, and for whom, 31

    LIVELY, E. H.

  • Appropriation to, 36

    LIVERY STABLES.

  • Tax on license to, 13

    LYBROOK, S. E.

  • Act for relief of, 119

    LYNCHBURG.

  • See Council of.

    MAJOR.

  • Act allowing but one to a regiment, 49
  • Officers of separate military organizations, 49
  • See Junior majors.

    MANUFACTURING COMPANIES.

  • Tax on charters of, 19

    MANUFACTURERS OF PORTER, ALE AND BEER.

  • Tax on license to, 28-9

    MATTHEWS, T. S. A.

  • See Laidley, James M.

    MEDICINES.

  • License for sale of, 17

    MERCHANTS.

  • License to sell ardent spirits, 14-15

    MERCHANT WHO IS A BEGINNER.

  • Tax on license to, 28-9

    MERCHANT TAILORS.

  • Tax on license to, 15

    MILL SWAMP PRECINCT.

  • Act establishing, in Isle of Wight, 119

    MINERS AND MANUFACTURERS.

  • License to, and tax on, 21-23

    MISDEMEANORS.

  • Act to extend time for prosecution of, in certain cases, 78

    MONEY RECEIVED FOR EXEMPTION FROM MILITARY DUTY.

  • Act to refund, 47
  • Preamble, 47
  • When money to be refunded, 47-8
  • When sheriff may refund, 48
  • Act of 863 amended, 48
  • When auditor to issue warrant, 48
  • Costs, 48
  • Act of 1853 amended, 49
  • When warrant to issue, 49

    NEGRO AUCTIONEERS.

  • Tax on license to, 16

    NORTHWESTERN BANK AT JEFFERSONVILLE.

  • Act amending act converting, into separate bank, 84
  • Act of 1852 amended, 84
  • When loyal stockholder may demand transfer, 84
  • Certificate of stock, how returned and assigned, 84

    OATH TO SUPPORT USURPED GOVERNMENT.

  • Act concerning officers of state who have taken, 88
  • What, when oath taken by officer, 88
  • Acts to be void, 88
  • Oath or affirmation, how taken, 88
  • Record evidence not required, 88

Page 150

    OFFICERS OF PENITENTIARY.

  • Act increasing salaries of certain, 61
  • Code amended, 61
  • Salary of superintendent, 61
  • Salary of assistants, 61-2
  • Salary of surgeon, 62
  • Directors, 62
  • Clerk, salary of, 62
  • Time act continues, 62

    ORDINARIES.

  • Tax on license to, 12

    OUTLINE OF TAX BILL.

  • Resolution directing auditor to prepare, 126

    PARIS, WILLIAM.

  • Act for relief of securities of, 114
  • Act amending act, 114
  • Relief to securities; damages refunded, 114
  • Act, how construed, 114
  • Money, how refunded, 114

    PASSPORTS FOR MEMBERS.

  • Resolution requesting governor to apply for, 123
  • Governor requested to apply for passports for state officers, 123

    PATENT RIGHTS.

  • Tax on license to sell, 17

    PENALTIES.

  • For failure to obtain license, 24
  • How recoverable, 32

    PENDLETON, J. D.

  • Appropriation to, 38

    PERSONAL PROPERTY.

  • Taxes on, 3-4
  • What exempt from taxation, 29-30

    PHYSICIANS AND OTHERS.

  • Tax on license to, 20

    PIERCE, W. H.

  • Appropriation to, 36

    POPULATION OF COUNTIES, CITIES AND TOWNS.

  • How estimated, 29

    PRINTER TO SENATE.

  • Act amending Code, to compensate, 61
  • Code amended, 61
  • Annual salary of printer, 61
  • Extra work, when paid for, 61

    PRIVATE CORPORATIONS.

  • Tax on, 11

    PRIVATE ENTERTAINMENT.

  • Tax on license for, 11

    PROFITS.

  • Tax on, 6-7

    PROSPECT TAN-YARD COMPANY.

  • Act to incorporate, 104
  • Company incorporated, 104
  • Name of company, 104
  • Rights and privileges, 104
  • Power to purchase real estate, 104
  • Capital, 104

    PUBLIC BONDS.

  • Taxes on, 4

    PUBLIC DEFENCE (SLAVES).

  • Act to provide for, 42-46
  • Act of 1862 amended, 42
  • Slaves, how called into service of Confederate States, 42
  • Time of service, 42
  • How apportioned, 42
  • When governor may exempt counties, 42
  • Persons, how exempted, 42
  • Monthly allowance for slaves, 42
  • Value of, when paid by confederate government, 42
  • Compensation for injuries, 42-3
  • Burden of proof, 43
  • Hired slaves, how regarded, 43
  • Notice of requisition, 43
  • Duty of clerks of courts, 43
  • Duty of sheriffs, 43
  • Number of slaves subject to requisition, how ascertained, 43
  • Apportionment, how made, 43
  • Proviso as to soldiers and widows, 43
  • When slaveholder not exempted, 43
  • How slaves delivered, 44
  • When returned 44
  • How seized, and when, 44
  • Expenses, how paid, 44
  • Fine for withholding slaves, 44
  • Sheriff to report delinquents, 44
  • Fine and execution therefor, 44
  • Detail of slaves, how made, 44
  • Clerk and sheriff to attend court, 44
  • Duty of clerk, 44
  • Duty of governor, 45
  • Number of slaves, 45
  • Receipts, how given, 45
  • Fee of sheriff, 45
  • Requisition to be equalized, 45
  • When number and time of service, to be forwarded, 45
  • Slaves to be in charge of overseer or agent, 45
  • How discharged, 46
  • Subsistence, 46
  • Slaves sent voluntarily, 46
  • Act to be communicated to president, 46
  • Twelfth section of act amended, 46
  • How amended, 46
  • As to impressments, 46
  • Title amended, 46-7
  • Resolutions suspending act of 1862 as to certain counties, 122

    PUBLIC POUND IN HENRICO.

  • Act authorizing establishment of, 110
  • Court to establish public pound, 110
  • What animals to be confined, 110
  • Keepers to be appointed, 110
  • Expenses, how defrayed, 110
  • Fines imposed, 110
  • When stock to be sold, 111
    Page 151

  • Where to be sold, 111
  • How bills of expenses to be assessed, 111
  • What amount to be paid owners, 111
  • Proviso, 111

    PUBLIC SHOWS, &c.

  • Tax on license to, 19

    RANDOLPH MACON COLLEGE.

  • Act amending act authorizing a military school at, 109
  • Act amended; section as amended, 109

    REAL ESTATE AUCTIONEERS.

  • Tax on license to, 16

    RECEIPTS IN TREASURY.

  • Tables showing, 140

    RECORD OF NAMES AND DEEDS OF CONSPICUOUS MERIT OF VIRGINIANS IN MILITARY SERVICE.

  • Resolutions authorizing county courts to prepare, 130
  • Court authorized to purchase and preserve book of record, 130
  • Adjutant general to prepare books, 130

    REDRESS AGAINST NEW ASSESSMENTS.

  • See 26

    REFRESHMENTS IN THEATRE.

  • Tax on license for sale of, 18

    REPORTS OF CHARTERED COMPANIES.

  • When to be made to auditor, 29

    REPRESENTATION FOR COUNTIES, COURTHOUSES BEING IN POSSESSION OF THE ENEMY.

  • Act to provide, 75-6
  • Where districts partially in power of enemy, 75
  • When elections cannot be held at courthouses, what, 76
  • Duty of conductor, 76
  • Duty of secretary of commonwealth, 76
  • Time within which to perform duties, 76

    RICHMOND.

  • See Council of.

    RICHMOND IMPORTING AND EXPORTING COMPANY.

  • Act to incorporate, 102
  • Company incorporated, 102
  • Corporate name, 102
  • Capital, 102
  • Affairs of company, how managed, 102
  • Proviso, 102
  • Act amending act, 103
  • Company incorporated, 103
  • Corporate name; powers, 103
  • Capital, 103
  • Affairs, how managed, 103

    ROANOKE VALLEY RAIL ROAD.

  • Act for sale of, 85
  • Power to sell, 85
  • Notice of sale, 85
  • Sale subject to approval of board of public works, 85
  • Proviso as to validity of sale, 85
  • Proceeds of sale, 85

    ROCKBRIDGE INSURANCE COMPANY.

  • Act to amend charter of, 101
  • Act of 1861 amended, 101
  • Twelfth section amended, 102

    SALE OF ARDENT SPIRITS IN THEATRES.

  • Tax on license for, 18-19

    SALE OF PORTER, ALE AND BEER.

  • Tax on license for, 19

    SALT (PRODUCTION AND DISTRIBUTION OF).

  • Act to provide for, 52-55
  • Superintendent of salt works, 52
  • How elected, 52
  • How removable, 52
  • Bond, how given, 52
  • In case of vacancy, 52
  • Duties of superintendent, 52-3
  • Powers of, 53
  • Board of supervisors, 53
  • Leases, how confirmed and continued, 53
  • Exception, 53
  • Other furnaces, 53
  • Assistants, how appointed, 53
  • Salaries of, 53
  • Control of transportation, 53
  • Salt, how distributed, 53
  • Value of impressed property, how ascertained, 53-4
  • Duty of assessors, 54
  • How, in case owner refuse to appoint assessor, 54
  • Assessors of real property, how appointed, 54
  • Appeal, when allowed, 54
  • No injunction to be granted, 54
  • Valuation, how paid, 54
  • Salt, how sold and delivered, 54
  • Price, how fixed, 54
  • Surplus, how disposed of, 55
  • Monthly reports of superintendent, 55
  • Monthly reports of board of supervisors, 55
  • Amount appropriated, 55
  • Repealing clause, 55

    SAMPLE MERCHANTS.

  • Tax on license to, 17

    SAVINGS BANKS AND INSURANCE COMPANIES.

  • Taxes on, 5

    SAVINGS INSTITUTIONS.

  • Tax on charters of, 11

    SAUNDERS, ROBERT.

  • Appropriation to, 36

Page 152

    SEALS.

  • Tax on, 9-10

    SENATORS AND DELEGATES.

  • See Election of.

    SEPARATE ELECTION PRECINCTS.

  • See Table of, 131-6

    SEQUESTRATION LAWS.

  • Tax on estates passing under, 7

    SERGEANTS OF RICHMOND AND PETERSBURG.

  • Act for relief of, 117
  • Relief granted, 117
  • Amount appropriated, 117
  • Proviso, 117

    SHERIFFS' BONDS.

  • Act concerning, 62
  • Code amended, 62
  • Bonds of sheriffs, &c. 62
  • Amount of bond, 62
  • When security deemed insufficient, 62
  • Auditor may petition, 62
  • New bond, 63
  • When court to remove officer, 63

    SHERIFFS' COMMISSIONS.

  • On taxes other than licenses, 30-31

    SLAVES.

  • Bought or sold for profit, 21
  • Number of, escaping to enemy, how ascertained, 34
  • See Public defence.

    SLAVES AND SIMILAR SUBJECTS.

  • How taxed, 25

    SOUTHERN FEMALE COLLEGE OF PETERSBURG.

  • Act to incorporate, 108
  • Institution incorporated, 108
  • Trustees to hold property, 108
  • How managed, 108
  • Quorum, 108
  • How vacancy filled, 108
  • Treasurer to receive moneys, 108
  • To give bond, 109
  • Amount of joint stock subscription, 109
  • Dividends, 109
  • Power to collect subscriptions, 109

    SOUTH SIDE RAIL ROAD COMPANY.

  • Act to convert into stock interest due by, to state, 86
  • Amount of interest to be converted, 86
  • Proviso as to preferred stock, 86
  • Time of commencement and completion of work, 83

    SPIRITUOUS AND MALT LIQUORS.

  • Act to amend act of 1862, 86
  • Distillation prohibited, 86
  • Penalties, 87
  • Proviso as to existing contracts, 87
  • See Alcohol.

    SPOTSYLVANIA COUNTY.

  • Act to legalize proceedings of court of, 106
  • Preamble, 106
  • Proceedings legalized, 106

    STATE TROOPS, AND RANGERS.

  • Act transferring, to confederate government, 39-41
  • Governor directed to transfer, 39
  • Under what acts, 39
  • When rangers may elect major, 39
  • Company officers how elected, 40
  • Battalions and regiments, how formed, 40
  • Field officers, how chosen, 40
  • Battalions, when formed, 40
  • What field officers discharged, 40
  • How regiments, &c. mustered into service, 40
  • How received, 40
  • Who may be discharged, 40
  • Inventory of arms, &c, how taken, 40
  • How transferred to confederate government, 40
  • Staff officers, how appointed, 40
  • Arms, &c., how valued, 40
  • Valuation, how paid by confederate government, 41
  • Enlistments, when to cease, 41
  • Payments of troops not allowed after transfer, 41
  • When pay and rations not to be received, 41

    STALLIONS.

  • Tax on license to owners of, 18

    STATEMENT OF RAIL ROAD OFFICERS.

  • How made, 8

    STUART, BUCHANAN & CO. (SALT).

  • Resolution confirming contact with, 126
  • Contract, 127-9
  • Parties, 127
  • Term of lease, 127
  • Description of real property, 127
  • Furnaces, 127
  • Salt water, 128
  • Personal Property, 128
  • Ways to furnaces, 128
  • Arbitration, 128
  • Payments, how made, 128
  • Signatures, 129
  • Contract confirmed, 129

    SUBSTITUTES.

  • See Discharge from active military service.

    SUITS.

  • Tax on, 9

    SUTLERS.

  • Tax on license to, 28

    TAXES.

  • Act imposing, 3-31
  • On persons and property.
  • Bank charters, tax on, 10
  • Bank dividends, " 4
  • Bonds, public, " 4
  • Charters of gas companies,& c., tax on, 11
    Page 153

  • Charters of manufacturing companies, tax on, 10-11
  • Charters of private corporations, tax on, 11
  • Charters of savings banks, " 11
  • Collateral inheritances, " 7
  • Deeds, " 10
  • Dividends of companies not incorporated by this state, tax on, 5
  • Dividends of steam boat and such like companies, tax on, 4-5
  • Estates sequestered, tax on, 7
  • Express companies, " 8-9
  • Free negroes, " 4
  • Income, " 5-6
  • Internal improvement companies, tax on, 7-8
  • See Statement of rail road officers.
  • Lands and lots, taxes on, 3
  • Personal property, " 3-4
  • Profits, " 6-7
  • Rate of taxes on profits, 6-7
  • Redress against erroneous assessment, 6
  • Savings banks and insurance companies, taxes on, 5
  • Seals, 9-10
  • Suits, 9
  • Statement of rail road officers, 8
  • Toll bridges and ferries, taxes on, 7
  • Transfer of state stock, 10
  • Unorganized companies, " 11
  • White males, " 4
  • Licenses.
  • Agents, book, 17
  • Agents for hiring negroes, 18
  • Agents for renting houses, 18
  • Ardent spirits, to distill or rectify, 13-14
  • Attorneys at law--See Physicians.
  • Auctioneers, general, 15-16
  • Auctioneers of negroes, 16
  • Auctioneers of real estate, 16
  • Auditor, power of, to reform assessments, 23
  • See Miners and manufacturers.
  • Bagatelle tables, 13
  • Barbers, 21
  • Billiard tables, 12-13
  • Bowling alleys, 12
  • Brokers, 19
  • Carriages, buggies, &c. 20
  • Certificate of commissioner, when license, 23
  • Commission merchants, 15
  • Commissioner to return obligations to auditor, when, 22-3
  • Commissioner, when liable, 23
  • See Miners and manufacturers.
  • Common crier, 16
  • Cook shops and eating houses, 12
  • Daguerreian artists, 20
  • Hawkers and peddlers, 21
  • Horses, mules, &c. sold for profit, 20
  • Insurance companies, 20
  • License, to whom not to be issued, 21
  • License to commence business as manufacturer, 22-3
  • Livery stables, 13
  • Manufacture of porter, &c. 19
  • Medicines, 17
  • Merchants, 14
  • Merchant's commission, 15
  • Merchant's license to sell ardent spirits, 14-15
  • Merchants, sample, 17
  • Merchant tailors, 15
  • Miners and manufacturers, 21-2
  • Penalty for failure to obtain license, 22
  • Rate of taxation on, 22
  • License to commence business, 22
  • How enforced, 23
  • Certificate, when license, 23
  • Tax, when quadrupled, 23
  • Assessment, how reformed, 23
  • Commissioner liable for false certificate, 23
  • Ordinaries, 12
  • Patent rights, 17
  • Penalties on manufacturers for failing to obtain license, 22
  • Physicians, attorneys at law, &c. 20
  • Private entertainments, 12
  • Public shows, &c. 17
  • Rate of taxation on manufactures, 22
  • Refreshments in theatres, 18
  • Sale of ardent spirits in theatres, 18
  • Sale of porter, ale and beer, 19
  • Slaves bought or sold for profit, 21
  • Stallions, 18
  • Telegraph companies, 10-21
  • Theatrical performances, 17
  • General provisions.
  • Agricultural productions, when taxed, 26-7
  • Aliens, how licenses may issue to, 31
  • Auditor to publish section of act, 33
  • Banks and insurance companies to report to auditor, 29
  • Commissions to sheriffs and collectors on license tax, 32
  • Commissions to sheriffs, 30-31
  • Commissioner's compensation, 31
  • Confederate States treasury notes, what receivable, 33
  • Corporation tax on, 23
  • Deduction from commissioner's compensation, 25
  • Deputy collectors, how appointed, 33
  • Domestic manufactures, how taxed, 27
  • Double tax, when 25
  • Effect of change of firm, 27-8
  • Erroneous assessment, 26
  • Forms for tax payers, 24
  • Insolvents, how collected, 28
  • Licenses, how granted, 27
  • Licenses to sutlers, &c. 28
  • License to merchant, a beginner, 28-9
  • License, where exercised, 24
  • Limitation of license, 24
  • List for auditor, clerk, &c., fees of commissioner for, 31
  • Market value of stocks to be taxed, 24
  • Number of slaves escaping to be ascertained, 31
  • Personal property exempt, 29-30
  • Penalty for failure to obtain license, 24
  • Penalties, how recoverable, 32-3
  • Population of counties, how estimated, 29
  • Redress against new assessment, 26
  • Slaves and similar subjects, how taxed, 25
  • Tax on corporations, 23
  • Tax tickets, 24
  • Taxes, when distrained for, 33-4
  • Value of lands and lots not to be changed, 25
  • When may be changed, 26
  • When agricultural productions to be taxed, 26-7
    Page 154

  • When double tax imposed, 25
  • When forms to be furnished, 24
  • When tax tickets to be made out, 24
  • When taxes may be distrained for, 33
  • Where license privilege to be exercised, 24

    TAX BILL.

  • Resolution explanatory of, 126

    TAX TICKETS.

  • When to be made out, 24

    TELEGRAPH COMPANIES.

  • See Tax bill 126,
  • License to, 17

    TERMS OF COURTS.

  • Tables showing, 137-39

    THEATRICAL PERFORMANCES.

  • Tax on license for, 18

    THORNTON, S. T.

  • Act for relief of, 112
  • Preamble, 112
  • Court to authorize removal of slaves, 112
  • Proviso, 112
  • Bond and security, 112
  • To report to court annually, 112
  • Court may require new bond, 112
  • Penalty for failure to give bond, 112

    TOBACCO.

  • Act to limit production of, 70-71
  • Preamble, 70
  • Production of tobacco limited, 70
  • Number of plants to each hand, 70
  • List of field hands to be rendered on oath, 70
  • Proviso as to crop, 70
  • List, how returned, 70
  • Penalty for violating 1st section, 70
  • Amount of fine, 70
  • Forfeiture, how disposed of, 70
  • Penalty for violating 2d section, 71
  • Duties of judges and attorneys, 71
  • Duty of commissioners, 71
  • Continuance of act, 71

    TOBACCO INSPECTORS (FEES OF).

  • Act increasing; Code amended, 57
  • Fees to inspectors, 58
  • Continuance of act, 58

    TOLL BRIDGES.

  • Tax on, 7

    TRANSFER OF PRISONERS.

  • Transfer directed, 121

    TRANSFER OF STATE STOCK.

  • Tax on, 10

    TRANSPORTATION OF SALT.

  • On rail roads and canals, 126

    TRIAL.

  • See Circuit courts.

    UNORGANIZED COMPANIES.

  • How taxed, 11

    USURPED GOVERNMENT.

  • See Oath to Support, 88

    VALUE OF LANDS AND LOTS.

  • Not generally to be changed, 25
  • When may be changed, 25

    VIRGINIA MILITARY INSTITUTE.

  • Act amending 2d and 5th sections of chapter 34 of Code, 60
  • Code amended, 60
  • Board of visitors, how appointed, 60
  • Board a corporation, 60
  • Code amended, 60
  • Expenses of board, 60
  • Preamble and resolutions as to disorderly practices at, 122
  • Condemnation expressed, 122
  • Instruction to officers, 122
  • Disapprobation of conduct of, 122
  • Requirement of officers, 122
  • Duty of officers, 122

    VIRGINIA SOLDIERS.

  • See Agency for receiving and forwarding supplies to.

    VOTING BY SOLDIERS.

  • See Election laws.

    WHITE MALES.

  • Tax on, 4

    WILLS AND ADMINISTRATIONS.

  • Taxes on, 10

    WOMEN OF VIRGINIA.

  • Resolution in honor of, 121
  • Patriotism appreciated, 121
  • Resolution to be entered on journals, 121

    ZARVONA, COL. R. T.

  • See Transfer of prisoners.