Funding from the Institute of
Museum and Library
Services
supported the electronic publication of this
title.
Text scanned (OCR) by
Fiona Sewell
Image scanned by
Fiona Sewell
Text encoded by
Elizabeth Wright and Natalia Smith
First edition, 1999
ca. 600 K
Academic Affairs Library, UNC-CH
University of North Carolina at Chapel Hill,
1999.
The electronic edition
is a part of the UNC-CH
digitization project, Documenting the American
South.
All marginal notes are
placed before the relevant paragraph or
section of the text.
All footnotes are
moved to the end of paragraphs in which the reference
occurs.
Any hyphens occurring in
line breaks have been
removed, and the trailing part of a word has been joined to
the preceding line.
All quotation marks,
em dashes and ampersand have been transcribed as
entity references.
All double right and
left quotation marks are encoded as " and "
respectively.
All single right and
left quotation marks are encoded as ' and '
respectively.
All em dashes are
encoded as --
Indentation in lines
has not been preserved.
Running titles have
not been preserved.
Spell-check and
verification made against printed text using
Author/Editor (SoftQuad) and Microsoft Word spell check programs.
Library of Congress Subject Headings, 21st edition, 1998
LC Subject Headings:
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:
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.
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
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
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
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.
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.
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.
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
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.
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.
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.
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
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.
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
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.
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.
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.
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.
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
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.
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 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
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.
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.
On seals
What exempted
21. When the seal of a court, of a notary public, or the seal of
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.
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.
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.
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 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.
Charters of manufacturing companies
26. On every law incorporating or rechartering any oil, iron, coal
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.
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.
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 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
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.
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 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 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 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 35. On every license permitting a billiard table to be kept for a
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 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 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. 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
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. 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' license to sell ardent spirits Tax on sales of preceding year 40. In every case in which the license to a merchant or mercantile
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, &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 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 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
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 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 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 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,
unless such owner is authorized to sell such property without a license,
or has obtained license to do so. Sample merchants 47. On every license to sell goods by sample, card or other
representation, five hundred dollars. 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 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 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 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.
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 53. On every license to a person engaged as agent for the hiring
of negroes, one hundred and twenty-five dollars. 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. 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 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. Sale of ardent spirits in theatres 57. On every license permitting the sale of wine, ardent spirits,
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. 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. 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 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 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.
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, 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. 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. 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, &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.
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 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 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. 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. 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.
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
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. 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.
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 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 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 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 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. Stocks taxed at market value 86. In all cases where this act imposes a tax on any public bond,
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 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. 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, &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 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.
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 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 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
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. 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. 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. 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
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. 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 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. When license to merchants who are beginners void 99. A license to a merchant who is a beginner, shall specify the
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. 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 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. 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:
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." 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
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." 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." 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
be refused by the court; which fees shall be paid to him by the person
to whom the license shall be granted." 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." 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
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." 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. 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. 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
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." 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 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. 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
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
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.
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.
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.
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. 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
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
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. 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.
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:
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.
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
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
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. 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
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." 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. 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
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. 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.
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. 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. 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
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. 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. 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,
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. When persons arrested under confederate laws may be committed to jails 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
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. 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
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
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.
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. 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.
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. 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.
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. 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:
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. 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. 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
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. 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,
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. 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.
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. 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. 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
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. 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;
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. 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. 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: 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,
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
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
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
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: 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
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-- 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.
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. 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,
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. 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.
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. 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. When persons in military service may vote 1. Be it enacted by the general assembly that during the present
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
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
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
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. 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. 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
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. 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
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. 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. 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
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. 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. 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:
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."
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. 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.
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.
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. 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
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. 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. 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
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. 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,
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. 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.
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. 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
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. 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. 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
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. 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
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. 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. 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.
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. 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. 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. 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.
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.
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
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. 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,
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
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,
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. 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.
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
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
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. 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: 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. 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:
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. 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
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.
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. 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. 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
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
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. 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. 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
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. 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,
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. 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
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. 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.
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. 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,
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. 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. 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
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. 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.
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. 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.
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. 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.
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. 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. 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.
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. 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. 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
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. 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. 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
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. 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. 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. 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. 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.
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. 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.
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. 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
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. 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. 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. 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
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. 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. 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
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. 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.
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. 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. 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. 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,
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
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
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,
H. B. TOMLIN,
STUART, BUCHANAN & CO. 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
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. 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. 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.ON LICENSES.
Ordinaries.
Private entertainment.
Cook shops and eating houses.
Bowling alleys.
Billiard tables.
Page 13Bagatelle tables.
Livery stables.
License to distill or rectify ardent spirits.
Page 14Merchants.
Merchants' permission to sell ardent spirits.
Page 15Merchant tailors and others.
Commission merchants.
General auctioneers.
Page 16Negro auctioneers.
Real estate auctioneers.
Common crier.
Page 17Sample merchants.
Telegraph companies.
Patent rights.
Medicines.
Book agents.
Page 18Agents for renting houses.
Agents for hiring negroes.
Stallions.
Theatrical performances.
Refreshments in theatres.
Sales of ardent spirits in a theatre.
Page 19Public shows, circuses and menageries.
Manufacturers of porter, ale and beer.
Sale of porter, ale and beer.
Brokers.
Page 20Insurance companies.
Physicians and others.
Daguerreian artists.
Horses, mules, &c. sold for profit.
Carriages, buggies and other vehicles.
Page 21Slaves bought or sold for profit.
Barbers.
Hawkers and peddlers.
To whom not to be issued.
Licenses to miners and manufacturers.
Page 22
Page 23
GENERAL PROVISIONS.
Tax on corporations.
Page 24When tax tickets to be made out by commissioners.
Penalty for failure to obtain license.
Limitation of license.
Where licensed privilege to be exercised.
When forms for tax payers to be furnished.
Market value of stocks to be taxed.
Page 25When double tax to be imposed.
Deduction, from commissioner's compensation.
Slaves and similar subjects, how taxed.
Value of lands and lots generally not to be changed.
Page 26When the value of lands and lots may be changed.
Redress against new assessments.
When agricultural productions are to be taxed.
Page 27Domestic manufactures, how taxed.
Licenses, how granted; prohibition of the sale of ardent spirits, &c.
Effect of the change of the name of a firm.
Page 28Insolvents, how collected.
License to a sutler or other person to sell goods, &c., within or near
to a military encampment.
License to a merchant who is a beginner.
Page 29Population of counties, cities and towns, how estimated.
Banks, insurance and other companies, when and what to report
to auditor of public accounts.
Personal property exempt from taxation.
Page 30
Sheriff's commissions on taxes other than license taxes.
Page 31Commissioner's compensation other than fees.
List for sheriffs, auditor and clerk of court; commissioner's fees, by
whom payable.
Page 32Commissions to sheriffs and collectors.
Penalties, how recoverable.
Page 33Deputies of collectors may be appointed.
Confederate treasury notes receivable in payment of taxes.
When taxes may be distrained for.
Page 34Commissioners to ascertain the number, &c. of all slaves that escape
to the enemy.
Repealing clause.
CHAP. 2.--An ACT appropriating the Public Revenue for the fiscal year
1862-3.
Passed March 28, 1863.
Page 35
Page 36
Page 37
Page 38
Page 39CHAP. 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.
CHAP. 4.--An ACT to transfer the State Troops and Rangers to the
Confederate Government.
Passed February 28, 1863.
Page 40
Page 41
CHAP. 5.--An ACT to provide for the Discharge from active Military
Service, of persons who have furnished Substitutes.
Passed February 5, 1863.
Page 42CHAP. 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.
Page 43
Page 44
Page 45
Page 46
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.
Page 47CHAP. 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.
CHAP. 9.--An ACT to refund Money received for Exemption
from Military Duty.
Passed January 19, 1863.
Page 48
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.
Page 49CHAP. 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.
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.
CHAP. 13.--An ACT authorizing the Auditing Board to pay Junior Majors
of Militia Regiments, for Service actually performed.
Passed March 19, 1863.
Page 50
CHAP. 14.--An ACT amending and re-enacting an ordinance of the
Convention concerning the Aids to the Governor.
Passed March 25, 1863.
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.
Page 51
CHAP. 16.--An ACT to authorize the use of the Jails of the State by the
Confederate States.
Passed March 16, 1863.
Proviso
Page 52
CHAP. 17.--An ACT to provide for the Production and Distribution
of Salt.
Passed March 30, 1863.
Page 53
Page 54
Page 55
CHAP. 18.--An ACT to authorize the appointment of an Inspector of Salt.
Passed March 30, 1863.
Page 56
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.
Page 57CHAP. 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.
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.
Page 58
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.
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.
Page 59
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.
Page 60
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.
Page 61CHAP. 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.
CHAP. 27.--An ACT increasing the Compensation of the Interior Guard at
the Penitentiary.
Passed March 26, 1863.
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.
Page 62
CHAP. 29.--An ACT concerning Bonds of Sheriffs.
Passed January 16, 1863.
Page 63
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.
CHAP. 31.--An ACT increasing the Compensation of Clerks of Courts
during the existing war.
Passed March 24, 1863.
§10. A clerk of a county or corporation court.
Page 64
Page 65
Page 66
Page 67
§11. A clerk of a circuit court.
Page 68
In chancery cases:
Page 69CHAP. 32.--An ACT to authorize Town Councils and County Courts to
condemn land for Hospital purposes.
Passed January 26, 1863.
CHAP. 33.--An ACT to enlarge the Power of Special Terms of Circuit
Courts in certain cases.
Passed January 19, 1863.
Page 70
CHAP. 34.--An ACT to limit the production of Tobacco and increase the
production of Grain.
Passed March 12, 1863.
Page 71
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.
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.
Page 72
Page 73
Page 74
Page 75
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.
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.
Page 76
CHAP. 39.--An ACT to provide for the Election of County Officers in
certain cases.
Passed March 11, 1863.
Page 77
CHAP. 40.--An ACT changing the times of holding the Circuit Courts of
the 14th Judicial Circuit.
Passed February 13, 1863.
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.
Page 78
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.
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.
Page 79
Page 80CHAP. 44.--An ACT authorizing the Court of Appeals to hold its Sessions
at other places than Lewisburg.
Passed March 12, 1863.
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.
Page 81CHAP. 46.--An ACT authorizing Fiduciaries to invest Funds in their
hands in certain cases, and for other purposes.
Passed March 5, 1863.
Page 82CHAP. 47.--An ACT to provide against the Forfeiture of Compensation to
Fiduciaries in certain cases.
Passed March 11, 1863.
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.
Page 83
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.
CHAP. 50.--An Act authorizing the Branch of the Exchange Bank of
Virginia at Richmond to declare a Dividend.
Passed February 28, 1863.
Page 84
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.
Page 85
CHAP. 52.--An ACT authorizing the Sale of the Roanoke Valley Rail
Road.
Passed February 13, 1863.
Page 86CHAP. 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.
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.
Page 87
CHAP. 55.--An ACT to repeal the act passed October 1st, 1862, entitled
an act legalizing the Manufacture of Alcohol.
Passed March 11, 1863.
CHAP. 56--An ACT for the Relief of certain personas engaged in the Distillation of Fruit.
Passed March 28, 1863.
Page 88
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.
Page 89
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.
CHAP. 59.--An ACT making an Appropriation for the Central Lunatic
Asylum.
Passed March 6, 1863.
Page 90
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.
Page 91CHAP. 61.--An ACT to establish an Inspection of Tobacco at Keen's
Warehouse in the Town of Danville.
Passed March 10, 1863.
CHAP. 62.--An ACT to provide for an Inspection of Flour in the Town of
Danville.
Passed March 11, 1863.
Page 93PRIVATE OR LOCAL ACTS.
CHAP. 63.--An ACT to incorporate the Farmville Insurance Company.
Passed March 3, 1863.
Page 94
Page 95
CHAP. 64.--An ACT incorporating the Insurance and Savings Society of
Petersburg.
Passed March 10, 1863.
Page 96
Page 97
Page 98
CHAP. 65.--An ACT to incorporate the Confederate Insurance Company.*
Passed February 4, 1862.
*Tax paid since publication of Acts of 1862
Page 99
Page 100
Page 101
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.
*Tax paid since publication of Acts of 1862.
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.
Page 102
Chap. 68.--An ACT to incorporate the Richmond Importing and Exporting
Company.
Passed February 21, 1863.
Page 103CHAP. 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.
Page 104CHAP. 70.--An ACT to incorporate the Prospect Tan-yard Company in
the County of Prince Edward.
Passed February 2, 1863
CHAP. 71.--An ACT to authorize the Bank of Rockingham to increase its
Contingent Fund.
Passed January 9, 1863.
CHAP. 72.--An ACT to amend the Charter of the Bank of Rockingham.
Passed March 11, 1863.
Page 105
Page 106CHAP. 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.
CHAP. 74.--An ACT to enlarge the Powers of the Council of the City of
Richmond.
Passed February 13, 1863.
Page 107
CHAP. 75.--An ACT to enlarge the powers of the Council of the city of
Lynchburg.
Passed March 9, 1863.
Page 108
CHAP. 76.--An ACT to incorporate the Southern Female College of the
City of Petersburg.
Passed January 27, 1863.
Page 109
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.
Page 110CHAP. 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.
CHAP. 79.--An ACT authorizing the County Court of Henrico to establish
a Public Pound.
Passed March 4, 1863.
Page 111
CHAP. 80.--An ACT allowing the Lynchburg, Franklin, Citizens and
Washington Building Fund Associations to purchase their Stock.
Passed March 11, 1863.
CHAP. 81.--An ACT to incorporate the Richmond Harmonic Association.
Passed March 26, 1863.
Page 112
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.
Page 113CHAP. 83.--An ACT for the relief of James M. Laidley and Thomas S. A.
Matthews.
Passed March 21, 1863.
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.
Page 114CHAP. 85.--An ACT for the relief of the Securities of William Paris, late
sheriff of Appomattox County.
Passed January 31, 1863.
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.
Page 115CHAP. 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.
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.
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.
Page 116CHAP. 90.--An ACT for the relief of Thomas Littleton, Jailor of Loudoun
County.
Passed February 12, 1863.
CHAP. 91.--An ACT for the relief of George W. Chambers.
Passed March 16, 1863.
CHAP. 92.--An ACT for the relief of the Clerk of the Hustings Court of
the City of Richmond.
Passed January 28, 1863.
Page 117
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.
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.
Page 118
CHAP. 95.--An ACT refunding to William M. Hume, Sheriff of Fauquier
County, Damages paid by him as such.
Passed March 9, 1863.
Page 119CHAP. 96.--An ACT refunding to Samuel E. Lybrook, Sheriff of the
County of Giles, a certain sum of money.
Passed March 19, 1863.
CHAP. 97.--An ACT to pay E. W. Canfield and C. D. Bragg for services as
Instructors of Artillery.
Passed March 17, 1863.
CHAP. 98.--An ACT establishing an Election Precinct at Mill Swamp
Meeting House, in the County of Isle of Wight.
Passed March 9, 1863.
Page 121RESOLUTIONS.
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.
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.
Page 122No. 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.
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.
Page 123No. 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.
No. 6.--Resolution in relation to Duration of the present Session of the
General Assembly.
Adopted February 20, 1863.
No. 7.--Preamble and Resolutions of Instruction to the Senators from
Virginia, in relation to the subject of Impressment.
Adopted March 14, 1863.
Page 124
No. 8.--Resolutions giving authority to Justices of the Peace, in a certain
contingency, to appoint Commissioners of Elections.
Adopted March 30, 1863.
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.
Page 125
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.
Page 126No. 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.
No. 12.--Resolution concerning the Transportation of Salt on Rail Roads
and Canals.
Adopted March 31, 1863.
No. 13.--Joint Resolution explanatory of a section of the act imposing
Taxes for the Support of Government.
Adopted March 31, 1863.
No. 14.--Resolution ratifying the Contract with Stuart, Buchanan & Co.
Adopted March 30, 1863.
Page 127
Page 128
Page 129Ch'n Senate Committee.
Ch'n of House Committee.
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.
Page 130No. 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.
No. 17.--Resolutions authorizing the disbanding of the State Line, &c.
Adopted March 24, 1863.
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.
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.
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.
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.
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'.
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.
Oct. 1. To balance against the treasurer this day, exclusive of the funds under the direction of the second auditor, . . . . .$434,778 96
Total amount of warrants issued by the auditor from the 1st October 1861 to the 30th September 1862, inclusive, . . . . .8,658,846 52
Paid by the treasurer in the fiscal year 1861-62, $ 8,658,269 90
Auditor's Office, Dec. 16, 1862.
This does not include money refunded under acts for refunding money received for exemption from military duty.
Return to Menu Page for Acts of the General Assembly of the State of Virginia ... 1863
Return to The Southern Homefront, 1861-1865 Home Page
Return to Documenting the American South Home Page