Chapter 11. TAXATION.

§1. Tax Commissioner.—There shall be a tax commissioner who shall be appointed by the governor, by and with the advice and consent of the senate. The tax commissioner in office when this Code takes effect shall, unless sooner removed, continue to serve until his term expires, and his successor has been appointed and has qualified. On or before the first day of March, nineteen hundred and thirty-five, and on or before the first day of March of each sixth year thereafter, the governor shall appoint a tax commissioner for a term of six years, commencing on said first day of March. The person so appointed shall take the oath or affirmation prescribed by section five of article four of the Constitution. He shall give bond with good security, to be approved by the governor, in the penalty of five thousand dollars. The salary of the tax commissioner shall be six thousand dollars a year. He shall be repaid his actual disbursements for traveling expenses. He shall be provided with an office in the capitol, and with such furniture and clerical assistance as shall be necessary.(1904, c. 4, §1; 1921, c. 152, §1; Code 1923, c. 29, §1.)

§2. General Duties and Powers of Commissioner; Appraisers.—It shall be the duty of the tax commissioner to see that the laws concerning the assessment and collection of all taxes and levies, whether of the State or of any county, district or municipal corporation thereof, are faithfully enforced. He shall prepare all proper forms and books for the use and guidance of assessors, and shall perform all such other duties as may be required by law. He shall from time to time visit the several counties and municipal corporations of the State; shall inspect the work of the several assessors, boards of review and equalization, justices, prosecuting attorneys, clerks of the courts, sheriffs, constables and collecting officers, among whom are included commissioners of school lands, and shall confer with them respecting such work for the future. In such conference, or by writing or otherwise, he may inquire into the proceedings of any such officer, make to him such suggestions respecting the discharge of his duty as may seem proper, and give such information and require such action as will tend to produce full and just assessments throughout the State, and the diligent collection of all taxes and levies, including licenses and inheritance taxes, and of fines.

The tax commissioner may, with the approval of the board of public works, appoint competent persons to appraise property values, and may employ experts to examine and report upon the different kinds and classes of property in the State, with a view to ascertaining the true and actual value thereof for assessment purposes, to the end that he may furnish to county assessors, county boards of review and equalization, and the state board of public works more accurate information, and more effectively aid and supervise the assessors and the county boards of review and equalization in their work of assessment and valuation of property for purposes of taxation. Any such appraiser, or expert person, so appointed by the tax commissioner for the purpose of ascertaining property values, as aforesaid, shall have authority to examine, under oath, the owner or owners, of any property subject to taxation in this State as to any matters touching the value thereof; and he may examine, under oath, any other person as to any pertinent facts or matters within his knowledge, relative to the character and value of any such property. And, for the purposes of this provision, such appraisers and expert examiners shall have authority to administer oaths and to subpoena witnesses. If any person refuse to appear and to testify in response to any subpoena issued by such appraiser or expert examiner, he may apply to any judge of any criminal, intermediate, common pleas or circuit court, or the clerk thereof, either in term time or in vacation, for subpoena or other proper process, for any such witness; and the judge of the court, or such clerk shall thereupon issue a subpoena, or other proper process, requiring the attendance and testimony of any such person before such appraiser, or examiner, and if any such person refuse to obey any such order, he shall be guilty of contempt and punished accordingly.

Upon the application of any officer concerned with the assessment or collection of taxes, he shall as to any matter specified by such officer, make like suggestions and give like information. In case of the failure of any assessing or collecting officer in the discharge of any duty, imposed upon him by law, the said tax commissioner shall, after due notice to any such assessor or collecting officer, proceed to enforce such penalty as may be provided by law, including in any proper case the removal of such officer, and to that end he is authorized to appear before any court or tribunal having jurisdiction. He may cause the violation of any law respecting the assessment or collection of taxes to be prosecuted. He may also be heard before any court, council or tribunal, in any proceeding in which an abatement of taxes is sought.(1904, c. 4, §2; 1921, c. 152, §2; Code 1923, c. 29, §2.)

§3. Aiding Board of Public Works, Auditor and Treasurer.--.—The tax commissioner shall attend meetings of the board of public works when it is considering matters of assessment or revenue, when requested by said board or the governor to so attend, and he shall give such assistance to the said board as it or the governor may direct, in making any assessment to be made by it. In case of appeal to any court from any assessment made by the said board, the tax commissioner shall appear before any court and protect the interest of the State and of any county, district or municipal corporation which may be interested. He shall, upon the request of the auditor or treasurer, assist such officers in any matters relating to the revenues of the State.(1904, c. 4, §3; Code 1923, c. 29, §3.)

§4. Biennial Report of Commissioner; Fiscal Officers to Furnish Information.--.—The tax commissioner shall make a report in writing to the governor biennially, on or before the first day of October next preceding the regular session of the legislature, in which he shall show his official transactions during the period not covered by any preceding report; shall give information respecting the operation of the tax laws throughout the State; and shall recommend such changes in the laws concerning the assessment and collection of taxes, and kindred subjects, as he may think ought to be made, and shall report upon any special matter which may be referred to him by the governor, auditor or board of public works; his report shall be printed, communicated to the legislature and distributed as in the case of other like reports. The tax commissioner may require from any county, district, municipal or other officer in this State, on forms prescribed by the tax commissioner, such annual or other reports as shall enable said tax commissioner to ascertain the assessed valuation and equalize valuations of all property listed for taxation throughout the State, the amount of taxes assessed, collected and returned delinquent and such other matters as the tax commissioner may from time to time require; any officer or person failing to furnish such information or reports when requested to do so by the tax commissioner shall be guilty of a misdemeanor, and, upon conviction thereof, fined not less than fifty nor more than one hundred dollars, and may be confined in jail not less than ten nor more than thirty days.(1904, c. 4, §5; 1907, c. 80, §5; Code 1923, c. 29, §5.)

§5. Misconduct or Negligence of Officers.--.—The tax commissioner shall communicate to the circuit court and to the prosecuting attorney of the county any instance of misconduct or neglect of official duty on the part of any assessor, justice, prosecuting attorney, clerk of a court, sheriff or constable of such county, and any evidence thereof of which he may be cognizant; and the court shall cause the same to be investigated and, if the charges are true, proper charges shall be filed, and on conviction such assessor, justice, prosecuting attorney, clerk of a court, sheriff or constable shall forfeit not less than one hundred nor more than five hundred dollars, and shall be removed from office.(1863, c. 118, §15; Code 1868, c. 29, §4; 1875, c. 54, §4; 1879, c. 73, §4; 1881, c. 12, §4; 1885, c. 16, §4; 1904, c. 4, §19; 1905, c. 35, §19; 1907, c. 80, §19; Code 1923, c. 29, §19.)

§6. Forms and Instructions for Assessors.--.—The tax commissioner shall prepare and forward to the assessors such printed forms for the personal property books, and the land books, and such lists of taxable subjects to be furnished by the assessors to persons chargeable with taxes, as will procure a perfect assessment of all the persons and property, both real and personal, in this State subject to taxation, and shall have full power to alter or change any and all forms and books from time to time, so as to procure a just and equal assessment of all taxable property. The tax commissioner shall also, by letter or printed circular, give such instructions to the assessors respecting their duties as may seem to him judicious; and if any assessor fail to obey such instructions, so far as they are not contrary to law, he shall forfeit not less than one hundred nor more than five hundred dollars, and, upon being convicted, shall be removed from office.(1863, c. 118, §14; Code 1868, c. 29, §5; 1875, c. 54, §5; 1879, c. 73, §5; 1881, c. 12, §5; 1885, c. 16, §5; 1904, c. 4; 1905, c. 35; 1907, c. 80, §20; Code 1923, c. 29, §20.)

§7. Assistance to Commissioner by Prosecuting Attorney.--.—In every case in which the state tax commissioner may appear the prosecuting attorney of the county in which the case is pending shall give his assistance, without additional compensation.(1904, c. 4; Code 1923, c. 29, §4.)

§1. Assessment District and Assessors.—Each county in the State shall constitute one assessment district, and shall elect one assessor, whose term of office shall be four years. The assessors now in office shall serve until the expiration of the term for which they were elected, and their successors shall be elected at the general election of nineteen hundred and thirty-two, and every four years thereafter. No person shall be eligible to the office of assessor who is not a resident of the county at the time of his election. The assessor’s office properly equipped, at the county seat, shall be kept open throughout the year. With the consent and approval of the county court, the assessor may appoint a clerk or stenographer to assist him in the office for such period as may be necessary. The compensation of such clerk or stenographer shall be paid out of the county treasury and shall not exceed one hundred and fifty dollars a month for the time actually employed.(Code 1860, c. 35, §1; 1863, c. 118, §1; Code 1868, c. 29, §1; 1872, c. 16, §1; 1875, c. 54, §1; 1879, c. 73, §1; 1881, c. 12. §1; 1882, c. 162, §1; 1885, c. 16, §1; 1893, c. 11; 1901, c. 39; 1904, c. 4, §6; 1905, c. 35, §6; 1907, c. 80, §6; 1915, c. 87, §6; 1919, c. 27, §6; 1921, c. 152, §6; Code 1923, c. 29, §6.)

§2. Deputy Assessors.—In every county whose population as shown by the next registration of male and female voters last preceding the election of an assessor, on the basis of a population of three for each voter so registered, does not exceed twenty thousand, there shall be appointed two deputy assessors; in each county whose population is thus shown to exceed twenty thousand and not to exceed thirty thousand, there shall be appointed three deputy assessors; in every county whose population is thus shown to exceed thirty thousand and not to exceed sixty thousand, there shall be appointed five deputy assessors; in every county whose population is thus shown to exceed sixty thousand and not to exceed seventy thousand, there shall be appointed seven deputy assessors; in every county whose population is thus shown to exceed seventy thousand, there shall be appointed nine deputy assessors.

In every county whose population is thus shown to exceed sixty thousand, there shall be appointed one additional deputy assessor to be known as “transfer deputy” who shall have the same power to assess and list property as the assessor and other deputies.

There may be appointed in each county one deputy to be known as the “office deputy” who shall have the same power to assess property as the assessor and other deputies and who shall devote his entire time throughout the year to the work of the office.(1904, c. 4, §7; 1905, c. 35, §7; 1907, c. 80, §7; 1909, c. 67, §7; 1915, c. 87, §7; 1919, c. 27, §7; 1921, c. 152, §7; Code 1923, c. 29, §7.)

§3. Selection of Deputy Assessors.—The deputy assessors, including the transfer and office deputies, shall be residents and voters in the county, and shall be appointed by the assessor with the advice and consent of the county court, and may be removed at any time in the discretion of the assessor. Vacancies occurring from any cause in the office of any deputy assessor shall be filled by the assessor.(1904, c. 4, §8; 1905, c. 35, §8; 1909, c. 67, §8; 1919, c. 27, §8; 1921, c. 152, §8; Code 1923, c. 29, §8.)

§4. Apportionment of Work.—The assessor, after consulting with his deputies, shall apportion the work of assessing property for the purpose of taxation among his deputies and himself as nearly equal as possible to magisterial districts, and may, from year to year, make such changes in the apportionment of work as to him may seem proper.(1904, c. 4, §9; 1905, c. 35, §9; 1909, c. 67, §9; Code 1923, c. 29, §9.)

§5. Compensation of Assessors and Deputies.—The annual salary of the assessor in each county shall be as follows:

Barbour county, two thousand dollars; Berkeley county, two thousand dollars; Boone county, two thousand dollars; Braxton county, one thousand eight hundred dollars; Brooke county, one thousand eight hundred dollars; Cabell county, three thousand six hundred dollars; Calhoun county, one thousand three hundred dollars; Clay county, one thousand six hundred dollars; Doddridge county, one thousand six hundred dollars; Fayette county, three thousand five hundred dollars; Gilmer county, one thousand eight hundred dollars; Grant county, one thousand dollars; Greenbrier county, one thousand eight hundred dollars; Hampshire county, one thousand six hundred dollars; Hancock county, two thousand two hundred dollars; Hardy county, one thousand five hundred dollars; Harrison county, four thousand dollars; Jackson county, one thousand five hundred dollars; Jefferson county, two thousand dollars; Kanawha county, five thousand dollars; Lewis county, two thousand seven hundred dollars; Lincoln county, two thousand dollars; Logan county, three thousand dollars; Marion county, three thousand dollars; Marshall county, two thousand four hundred dollars; Mason county, two thousand dollars; Mercer county, three thousand six hundred dollars; Mineral county, two thousand dollars; Mingo county, two thousand eight hundred dollars; Monongalia county, two thousand four hundred dollars; Monroe county, one thousand five hundred dollars; McDowell county, three thousand six hundred dollars; Morgan county, one thousand two hundred dollars; Nicholas county, one thousand eight hundred dollars; Ohio county, three thousand six hundred dollars; Pendleton county, one thousand five hundred dollars; Pleasants county, one thousand two hundred dollars; Pocahontas county, two thousand two hundred dollars, but beginning with the first day of January, one thousand nine hundred and thirty-three, it shall be one thousand two hundred dollars; Preston county, two thousand six hundred dollars; Putnam county, two thousand dollars; Raleigh county, three thousand dollars; Randolph county, two thousand four hundred dollars; Ritchie county, one thousand six hundred dollars; Roane county, one thousand eight hundred dollars; Summers county, one thousand five hundred dollars; Taylor county, one thousand eight hundred dollars; Tucker county, one thousand six hundred dollars; Tyler county, one thousand nine hundred dollars; Upshur county, two thousand two hundred dollars; Wayne county, two thousand six hundred dollars; Webster county, one thousand five hundred dollars; Wetzel county, two thousand six hundred dollars; Wirt county, one thousand one hundred dollars; Wood county, two thousand one hundred dollars; Wyoming county, one thousand seven hundred dollars.

In addition to the above salary, each assessor shall receive a commission of ten per cent on all state and road capitation taxes collected by him.

The annual salary of all deputy assessors shall be fixed by the assessor and the county court, and the salary of each deputy shall not be less than three hundred dollars nor more than two thousand four hundred dollars.

The annual salary of the transfer deputy shall not be less than fifteen hundred nor more than twenty-four hundred dollars.

The annual salary of the office deputy, if there be one, shall not exceed twenty-four hundred dollars. In no event shall the salary of any deputy exceed the salary of the assessor.

The salaries of assessors and their deputies shall be paid out of the county fund at the time and in the manner now provided by law for paying other county officers.(Code 1860, c. 35, §95; 1863, c. 118, §§94, 95; Code 1868, c. 29, §89; 1875, c. 54, §89; 1879, c. 73, §89; 1881, c. 12, §89; 1882, c. 161, §89; 1883, c. 24; 1891, c. 24; 1895, c. 27; 1901, c. 103; 1904, c. 4, §10; 1905, c. 35, §10; 1907, c. 80, §10; 1915, c. 87, §10; 1919, c. 27, §10; 1921, c. 152, §10; Code 1923, c. 29, §10; 1923, c. 123; 1927, cc. 102, 109, 112; 1929, c. 141.)

§6. Correction of List by Assessor.—The deputies shall perform their labors under the direction and advice of the assessor. It shall be his duty to examine and revise the lists of property taken by his deputies to see that the assessment is equal and uniform throughout his county; and if in his opinion any property, real or personal, in any of such lists, is valued at more or less than its value, according to the rule prescribed by law, he shall correct the same by giving to such property its value according to such rule. If it should appear that any property liable to taxation has been omitted from any taxpayer’s list, the assessor shall list and value the same.(1904, c. 4, §16; 1905, c. 35, §16; Code 1923, c. 29, §16.)

§7. Meetings of Assessors.—There shall be an annual meeting of the assessors held during the month preceding the beginning of the assessment year, at which meeting the assessors of the State shall be required to attend. The date and place of such meeting shall be fixed by the tax commissioner and due notice thereof shall be given to the assessors of the State. The tax commissioner shall prepare a program of matters pertaining to assessments and work of the assessors to be discussed at such meeting and he shall attend and be ex officio chairman of the same. The meeting shall continue for the period of two days. The actual necessary expenses incurred by any assessor in attendance at such meeting shall be paid out of the county treasury of the county of the assessor so attending. Before such payment, however, the assessor shall file an itemized statement, which shall be sworn to, of his actual and necessary expenses, with the clerk of the county court.

In addition to the meeting hereinbefore provided for, there shall be at least two meetings of each assessor and his deputies between the first day of the assessment year and the twentieth day of June, of the current year, at such time and place as the assessor shall appoint, of which meeting all deputies shall have notice, for the purpose of securing uniform valuation of property, both real and personal, throughout the entire county, according to the true and actual value. The last meeting shall be held after the work of listing property has been completed, at which meeting all the lists shall be thoroughly gone over, and, if found to be erroneous, either in the amount of property, real or personal, assessed to any person, firm, or corporation, or in the value given to any item of property by the taxpayer, revised and corrected by placing on such list the omitted property and giving to it, as well as any property that has been listed, but which has been incorrectly valued, the true and actual value thereof according to the rule prescribed by law and by omitting property improperly listed.(1904, c. 4, §17; 1905, c. 35, §17; 1907, c. 80, §17; 1919, e. 27, §17; Code 1923, c. 29, §17.)

§8. Records of the Assessor.—The official books and papers of the assessor shall remain as the permanent records of his office and shall be turned over by each assessor to his successor. In event of the loss or destruction of such records the assessor, with the consent of the tax commissioner, may obtain copies thereof and the expense of obtaining such copies shall be paid out of the county treasury.(1863, c. 118, §§11, 12; Code 1868, c. 29, §§6, 7; 1875, c. 54, §§6, 7; 1879, c. 73, §§6, 7; 1881, c. 12, §§6, 7; 1904, c. 4, §§21, 22; 1905, c. 35, §§21, 22; Code 1923, c. 29, §§21, 22.)

§9. List of Violations Furnished Prosecuting Attorney.—It shall be the duty of every assessor to furnish the prosecuting attorney of the county a list of every violation of the revenue laws committed by any person, other than himself, showing the nature and character of each violation. It shall be the duty of such prosecuting attorney to deliver such list to the foreman of the grand jury, who shall treat it as having been especially delivered in charge to the grand jury. The said foreman, after the grand jury is discharged, shall return said list to the clerk of the circuit court, to be preserved and filed in his office.(1863, c. 118, §106; Code 1868, c. 29, §99; 1875, c. 54, §99; 1879, c. 73, §99; 1881, c. 12, §98; 1904, c. 4, §133; Code 1923, c. 29, §133.)

§1. Time and Basis of Assessments; True and Actual Value; Default; Reassessment; Special Assessors.—All property shall be assessed annually as of the first day of January at its true and actual value; that is to say, at the price for which such property would sell if voluntarily offered for sale by the owner thereof, upon such terms as such property, the value of which is sought to be ascertained, is usually sold, and not the price which might be realized if such property was sold at a forced sale. The taxes upon all property shall be paid by those who are the owners thereof on that day, whether it be assessed to them or others. If at any time after the beginning of the assessment year, it be ascertained by the tax commissioner that the assessor, or any of his deputies, is not complying with this provision or that he has failed, neglected, or refused, or is failing, neglecting or refusing after five days’ notice to list and assess all property therein at its true and actual value, the tax commissioner may order and direct a reassessment of any or all of the property in any county, district or municipality, where any assessor, or deputy, fails, neglects or refuses to assess the property in the manner herein provided. And, for the purpose of making such assessment and correction of values, the tax commissioner may appoint one or more special assessors, as necessity may require, to make such assessment in any such county, and any such special assessor or assessors, as the case may be, shall have all the power and authority now vested by law in assessors, and the work of such special assessor or assessors shall be accepted and treated for all purposes by the county boards of review and equalization and the levying bodies, subject to any revisions of value on appeal, as the true and lawful assessment of that year as to all property valued by him or them. The tax commissioner shall, with the approval of the board of public works, fix the compensation of all such special assessors as may be designated by him, which, together with their actual expenses, shall be paid out of the county fund by the county court of the county in which any such assessment is ordered, upon the receipt of a certificate of the tax commissioner filed with the clerk of the court showing the amounts due and to whom payable, after such expenses have been audited by the county court.

Any assessor who knowingly fails, neglects or refuses to assess all the property of his county, as herein provided, shall be guilty of malfeasance in office, and, upon conviction thereof, he shall be fined not less than one hundred nor more than five hundred dollars, or imprisoned in the county jail not less than three nor more than six months or both, in the discretion of the court, and upon conviction, he shall be removed from office.(1863, c. 118, §§63, 64; Code 1868, c. 29, §§39, 54, 55; 1875, c. 54, §§39, 54, 55; 1879, c. 73, §§39, 54, 55; 1881, c. 12, §§39, 54, 55; 1904, c. 4, §12; 1905, c. 35, §12; 1907, c. 80, §12; 1911, c. 64; 1919, c. 27, §12; 1921, c. 152, §12; Code 1923, c. 29, §12.)

§2. Canvass by Assessor; Lists of Property.—On the first day of January, in each year, the assessors and their deputies shall begin the work of assessment in their respective counties, and shall, from that date, diligently and continuously pursue with all reasonable dispatch their work of assessment until the same is completed: Provided, however, That the assessor and his deputies shall finish their work of assessment, and complete the land and personal property books not later than the first day of July. Beginning on the first day of January, as aforesaid, the assessor or a deputy shall call upon every person in the territory, appointed to such assessor and deputy, who is liable to assessment, and thereupon such person shall furnish to such assessor, or his deputy, a full and correct descrip tion of all of the real estate and personal property of which he was the owner on the first day of January of the current year, fixing what he deems to be the true and actual value of each item of property, both real and personal, for the guidance of the assessor, who shall finally settle and determine the actual value of each item of such property by the rule prescribed in section one of this article; such person shall also, at the same time, make separate, full and true statements, in like manner, and upon similar blanks to be furnished him, distinctly setting forth in each a correct description of all the property, real and personal, held, possessed or controlled by him, as executor, administrator, guardian, trustee, receiver, agent, partner, attorney, president or accounting officer of a corporation, consignee, broker, or in any representative or fiduciary character, and he shall fix what he deems the true and actual value thereof to each item of such property which valuation shall be subject to revision and change by the assessor in like manner as property owned by such person in his own right: Provided, however, That no person shall be compelled to furnish the list mentioned in this section sooner than the tenth day of January of the current year.

The assessor shall perform such other duties while making his assessment as may be required of him by law.(1863, c. 118, §§63, 64; Code 1868, c. 29, §§54, 55; 1875, c. 54, §§54, 55; 1879, c. 73, §§54, 55; 1881, c. 12, §§54, 55; 1904, c. 4, §14; 1905, c. 35, §14; 1907, c. 80, §14; 1921, c. 152, §14; Code 1923, c. 29, §14.)

§3. Who to Furnish Property List.—The list required in the preceding section shall be made and information furnished: (a) With respect to property of a minor, by his guardian, if he has one, and if he has none, by his father, if living, or, if not, by his mother, if living, and if neither be living or be a resident of this State, by the person having charge of the property; (b) with respect to the separate property of a married woman, by herself or her husband, in her name; (c) with respect to the property of a husband, who is out of the State or incapable of listing such property, by his wife; (d) with respect to the property held in trust, by the trustee, if in possession thereof, otherwise by the party for whose benefit it is held; (e) with respect to the personal property of a deceased person, by the personal representative; (f) with respect to the property of an insane person, or a person sentenced to confinement in the penitentiary, by his committee; (g) with respect to the property of a company, whether incorporated or not, whose assets are in the hands of an agent, factor or receiver, by such agent, factor or receiver, otherwise by the president or proper accounting officer, partner or agent within the State; (h) with respect to money, credits or investments, in the possession or under the charge of a receiver or commissioner, by such receiver or commissioner; (i) with respect to money deposited to the credit of any suit, by the clerk of the court in which the suit was brought; and (j) with respect to shares in a banking institution or national banking association, by the cashier, secretary or principal accounting officer of such banking institution or national banking association, as provided in section fourteen of this article.(1863, c. 118, §44; Code 1868, c. 29, §41; 1875, c. 54, §41; 1879, c. 73, §41; 1881, c. 12, §41; 1904, c. 4, §55; 1905, c. 35, §55; Code 1923, c. 29, §55.)

§4. Oath of Owner.—The assessor and his deputies are empowered to administer oaths in all matters pertaining to their official business, and every such list provided to be made out by the two next preceding sections shall be sworn to or affirmed, by the person making the same, before it shall be received by the assessor or any of his deputies; the form of such oath or affirmation, when made by the person owning the property (and the oath or affirmation of the owner of the property shall be required in all cases where it is practicable, instead of the oath or affirmation of his agent or manager), shall be substantially as follows, to-wit;

State of West Virginia, county of................ss:

I, ...................................................., do solemnly swear (or affirm) that to the best of my knowledge, information and belief, the foregoing statement contains a true, full and correct list of all property, real and personal, owned by me on the first day of the assessment year; that where I have been unable to exhibit any class of property to the assessor or to his deputy, such property has been fully and fairly described to him and its true condition represented; that I have in no case sought to mislead the assessor or his deputy, as to the entire quantity, quality or value of the property; that I have reported all moneys and the value of all credits and investments owned by me on the said day and liable to taxation, except bonds of the United States, and other tax exempt securities, and except stock in a banking institution, and other incorporated companies whose property is assessed in the name of such corporation either within or without this State; that, since the first day of the assessment year, I have not directly or indirectly converted or exchanged any of my property temporarily for the purpose of evading the assessment thereof for taxes into nontaxable property or securities of any kind; that I have, to the best of my knowledge and judgment, valued the said property, both real and personal, at its true and actual value on the first day of the assessment year, by which I mean the price that could be obtained for said property at private or voluntary sale, and on such terms as are usually employed in the selling of such property, and not the price which might be realized at a forced or auction sale; so help me, God.

Subscribed and sworn (or affirmed) to before me, this .... day of............................. 19..........

____________Assessor.

By ________________(1863, c. 118, §67; Code 1868, c. 29, §§57, 62; 1875, c. 54, §§57, 62; 1879, c. 73, §§57, 62; 1881, c. 12, §§57, 62; 1904, c. 4, §15; 1905, c. 35, §15; 1907, c. 80, §15; Code 1923, c. 29, §15.)

§5. Correction of Previous Property Books Entry of Omitted Property.—The assessor in making out the land and personal property books, shall correct any and every mistake he shall discover in the books for any previous year.

When the assessor shall ascertain that any land or personal property in his county liable to taxation has been omitted from the land or personal property books for a period of less than five years, he shall make an entry thereof in the proper book of the year in which such omission was discovered, and assess the same at its true and actual value according to the rule prescribed in section one of this article, and shall charge the same with all taxes chargeable against it at the rate of levy for the year or years the same was omitted, together with interest thereon at the rate of six per cent per annum for the years the same was omitted from the books. Any assessor failing to make such entry, when discovered by him, or called to his attention by any taxpayer interested therein, shall forfeit one hundred dollars.(1863, c. 118, §22; 1866, c. 66, §§1, 2; 1868, c. 29, §10; 1875, c. 54, §10; 1879, c. 73, §10; 1881, c. 12, §10; 1904, c. 4, §25; 1905, c. 35, §25; 1919, c. 27, §25; 1921, c. 152, §25; Code 1923, c. 29, §§24, 25.)

§6. Statements of Assessed Valuations for Municipalities and Boards of Education; Extension of Levies.—The assessor shall annually, not later than the twentieth day of July, furnish to the recorder or clerk of the city or town council of every incorporated city and town in his county, and also to the secretary of the various boards of education of his county, a certified statement, showing in separate amounts the aggregate value of all property, real and personal, and the clerk of the county court shall certify the aggregate value of all property assessed by the board of public works, or other board in lieu thereof, in such city or district, as ascertained from the land and personal property books and from the statement furnished by the auditor to the county clerk of the value of property assessed in such county by the board for the current year.

The statement so furnished shall be taken, by the council of such city or town, as the proper valuation of all property situated therein and liable for taxation for municipal purposes not withstanding any provisions which may be contained in the charter of any city or town. Upon receiving such statement the recorder, or clerk of the council, shall present the same to the council at a meeting to be held for the purpose of making the estimate and laying the levy as hereinafter required; and, as soon as the rate shall have been determined upon, the recorder, or secretary of the council, shall furnish the officers; whose duty it is to make out the land and personal property books a certified copy of the order of such city or town council fixing the rate of tax, and such officer shall thereupon extend the tax against the property situated in such city or town in the land book and the personal property book of his county, in separate columns in such books, which columns shall be headed with the words: “Town, or city, tax for the town, or city, of ......................”(1904, c. 4, §38; 1905, c. 35, §38; 1907, c. 80, §38; Code 1923, c. 29, §38.)

§7. Fixtures and Machinery.—In assessing the value of buildings or structures, the assessor shall ascertain the value of all machinery and fixtures attached thereto, and include the same in the value of the building charged to the owner, unless it appears that such machinery and fixtures are owned by some person other than the owner of the building, in which case the value of such machinery and fixtures shall be assessed to their owner as personal property; and the value of such machinery or fixtures shall be thereafter increased or reduced according as they may have increased or decreased in actual value.(1863, c. 118, §35; 1868, c. 29, §30; 1875, c. 54, §30; 1879, c. 73, §30; 1881, c. 12, §30; 1904, c. 4, §43; 1905, c. 35, §43; Code 1923, c. 29, §43)

§8. Who Deemed Owner for Purposes of Taxation.—As to real property the person who by himself or his tenants has the freehold in his possession, whether in fee or for life, shall be deemed the owner for the purpose of taxation. A person who has made a mortgage or trust deed to secure a debt or liability shall be deemed the owner until the mortgagee or trustee takes possession, after which such mortgagee or trustee shall be deemed the owner. Personal property mortgaged or pledged shall, for the purpose of taxation, be deemed the property of the party who has the possession.(Code 1868, c. 29, §40; 1875. c. 54, §40; 1879, c. 73, §40; 1881, c. 12, §40; 1904, c. 4, §54; 1905. c. 35, §54; Code 1923, c. 29. §54.)

§9. Property Exempt From Taxation.—All property, real and personal, described in this section, and to the extent herein limited, shall be exempt from taxation, that is to say: Property belonging to the United States; property belonging exclusively to the State; property belonging exclusively to any county, district, city, village, or town in this State, and used for public purposes; property used exclusively for divine worship; parsonages, and the household goods and furniture pertaining thereto; mortgages, bonds and other evidences of indebtedness in the hands of bona fide owners and holders hereafter issued and sold by churches and religious societies for the purpose of securing money to be used in the erection of church buildings used exclusively for divine worship, or for the purpose of paying indebtedness thereon; cemeteries; property belonging to colleges, seminaries, academies, and free schools, if used for educational, literary or scientific purposes, including books, apparatus, annuities, money and furniture; public and family libraries; property used for charitable purposes, and not held or leased out for profit; all real estate not exceeding one-half acre in extent, and the buildings thereon, and used exclusively by any college or university society as a literary hall, or as a dormitory or clubroom, if not leased or otherwise used with a view to profit; all property belonging to benevolent associations, not conducted for private profit; property belonging to any public institution for the education of the deaf, dumb or blind, or any hospital not held or leased out for profit; house of refuge, lunatic or orphan asylum; homes for children or for the aged, friendless or infirm, not conducted for private profit; fire engines and implements for extinguishing fires, and property used exclusively for the safe-keeping thereof, and for the meetings of fire companies; and all property on hand to be used in the subsistence of livestock on hand at the commencement of the assessment year, and dead victuals laid away for family use and any other property or security of exempted by any other provision of law; but no property shall be exempt from taxation which shall have been purchased or procured for the purpose of evading taxation, whether temporarily holding the same over the first day of the assessment year or otherwise: Provided, however, That the property both real and personal, which is exempt from taxation by this section shall be entered upon the assessor’s books, together with the true and actual value thereof, but no taxes shall be levied upon the same or extended upon the assessor’s books: Provided further, That such exemption from taxation shall apply to all property, including the principal thereof, and the income therefrom, held for a term of years or otherwise under a bona fide trust deed, transfer or assignment, by a trustee or trustees required by the terms of such trust to apply, annually, the income derived from such property to education, religion, charity and cemeteries, when not used for private purposes or profit. Such transfer or assignment shall be in writing, and have the approval of the tax commissioner indorsed thereon; and a copy thereof shall be filed in his office before such exemption shall apply to the property embraced therein; and all books and papers showing the collection and distribution of money or property under or by virtue of any such trust shall be open to the inspection of said commissioner, his deputies or assistants, at all reasonable times. And, whenever from any cause, such commissioner shall determine that any such trust, is not bona fide, or that it was created or is carried on for the purpose of evading taxation, then he shall with draw his approval thereof by written notice served upon any trustee in such trust, and thereafter all property covered by such trust shall be subject to taxation; but any person beneficially interested may appeal from any such decision of said commissioner to the circuit court of the county wherein the trustee resides, and if such trustee reside outside the State of West Virginia, then to the circuit court of the county wherein the seat of government is located; and with the further right of appeal to the supreme court of appeals by any party to the proceedings.(1863, c. 118, §§36, 42; 1868, c. 29, §43; 1875, c. 54, §43; 1879, c. 73, §43; 1881, c. 12, §43; 1904, c. 4, §57; 1905, c. 35, §57; 1907, c. 75, c. 80, §57; 1917, c. 62; Code 1923, c. 29, §57; 1927, c. 14.)

§10. Failure to List Property, Make Oath or Answer; Proceedings on Default.—If any person whose duty it is by law to list any real estate or personal property for taxation, refuse to furnish a proper list thereof, or refuse to furnish a list within the time required by law, or to make such oath as required by this chapter; or if any person refuse to answer, or answer untruly, any question asked him by the assessor, or fail or refuse to deliver any statement required by law, he shall forfeit not less than twenty-five nor more than one hundred dollars, and shall be denied all remedy provided by law for the correction of any assessment made by the assessor. If any person, firm or corporation, including public service corporations, required by law to make return of property for taxation, whether such return is to be made to the assessor, the board of public works, or any other assessing officer or body, fails to return a true list of all property which should be assessed in this State, including money, credits and investments, such person, firm or corporation, in addition to all other penalties provided by law, shall forfeit ten per cent of the value of the property not returned and not otherwise taxed in this State. A forfeiture may be enforced for any such default occuring in any year not exceeding five years prior to the time the same is discovered. Each failure to make a true return as herein required shall constitute a separate offense, and a forfeiture shall apply to each of them, but all such forfeitures, to which the same person, firm or corporation is liable, shall be enforced in one proceeding against such person, firm or corporation, or against the estate of any deceased person, and shall not exceed fifty per cent of the property not returned. It shall be the duty of the tax commissioner, or the prosecuting attorney of the county in which the defaulting taxpayer resides, or in which county such property should have been returned, to enforce the collection of the same in the name of the State of West Virginia against the defaulting taxpayer, or, in case of a decedent, his personal representative, in the circuit court, upon motion, whereof the defendant shall have at least twenty days’ notice. Either party shall have the right to have the issue tried by jury, and the State, as well as the defendant, shall have the right to an appeal. The prosecuting attorney shall receive ten per cent of the amount collected as his compensation, and an attorney’s fee of ten dollars; or, if the suit be instituted by the state tax commissioner, ten per cent of the amount collected and an attorney’s fee of ten dollars shall be paid to any person employed by the state tax commissioner to prosecute such proceedings, to be taxed as part of the costs against the defendant, in the event a judgment is recovered against such defendant. The residue collected on such judgment shall be turned over to the sheriff and his receipt taken therefor. The sheriff shall apportion such fund among the State, county, district, school district and municipalities which would have been entitled to the taxes on such property if it had been assessed, in the proportion that the rate of taxation for each purpose, for the current year in which judgment is obtained, bears to the sum of the rates for all purposes. When the list of property returned by the appraisers of the estate of any deceased person shows an amount greater than the last assessment list of such deceased person next preceding the appraisement of his estate, it shall he prima facie evidence that such deceased person returned an imperfect list of his property: Provided, however, That any one liable for the tax, or his personal representative, may always be permitted to prove by competent evidence that the discrepancy, between such assessment list and the appraisement of the estate, is caused by a difference of valuation returned by the assessor and that made by the appraisers of the same property or by property acquired after assessment, or that any property enumerated in the appraisers’ list had been otherwise listed for taxation, or that it was not liable to taxation. Any judgment recovered under this section shall be a lien, from the time of the service of the notice, upon all the real estate and personal property of such defaulting taxpayer, owned at the time or subsequently acquired, in preference to any other lien.(1863, c. 118, §70; 1868, c. 29, §59; 1875, c. 54, §59; 1879, c. 73, §59; 1881, c. 12, §59; 1904, c. 4, §73; 1905, c. 35, §73; 1909, c. 67, §73; 1915, c. 86; Code 1923, c. 29, §73.)

§11. Making or Correction of List by Assessor.—If any person fail to furnish a proper list, or if the list furnished be, in the judgment of the assessor, incomplete or erroneous in any respect, the assessor shall proceed to list the property and assess its value, or to supply the omission and correct the errors, upon the best information he can obtain, and for that purpose the assessor may call upon any officer of the State, county or district for such proper information as it may be in his power to give, and may require any person having possession, charge or control of any property in the county to permit him to examine the same in order that a fair valuation thereof may be made, and if any person refuse to do so, he shall forfeit not less than ten nor more than fifty dollars.(1863, c. 118, §69; Code 1868, c. 29, §60; 1875, c. 54, §60; 1879, c. 73, §60; 1881, c. 12, §60; 1904, c. 4, §74; 1905, c. 35, §74; Code 1923, c. 29, §74.)

§12. Assessment of Corporate Property; Reports to Assessor by Corporation.—Each incorporated company having its principal office or chief place of business in this State, or owning property subject to taxation in this State, except railroad, foreign insurance, telegraph and express companies, telephone companies, pipe line, car line companies and other public utility companies, banking institutions, national banking associations and industrial loan companies, shall annually, between the first day of the assessment year and the first day of May, make a written report, verified by the oath of the president or chief accounting officer, to the assessor of the county in which its principal office or chief place of business is situated, showing the following items, viz: (a) The amount of capital authorized to be employed by it; (b) the amount of cash capital paid on each share of stock; (c) the amount of money on hand or on deposit any where subject to its check or draft, on the first day of the assessment year; (d) the amount of credits and investments other than its own capital stock held by it on said date, with their true and actual value; (e) the quantity, location and true and actual value of all of its real estate, and the magisterial district or districts in which it is located; (f) the kinds, quantity and true and actual value of all its tangible property in each magisterial district in which it is located. In case such company desires to have its indebtedness deducted from its money, credits and investments, as provided in this chapter, it shall also include in such report an itemized statement, such as is provided for in section six, article five of this chapter, and all of the provisions of said section shall apply to such statement, so far as they are applicable; which statement shall be verified by the oath of the president or chief accounting officer of such company, substantially in the form required for individuals in said section.

The oath required for this section shall be substantially as follows, viz:

State of West Virginia, county of.........

.......................... ss:

I, .......................................... president (treasurer or manager) of (here insert name of corporation), do solemnly swear (or affirm) that the foregoing is, to the best of my knowledge and judgment, true in all respects; that it contains a statement of all the real estate and personal property, including moneys, credits and investments belonging to said corporation; that the value affixed to such property is, in my opinion, its true and actual value, by which I mean the price at which it would sell if voluntarily offered for sale on such terms as are usually employed in selling such property, and not the price which might be realized at a forced or auction sale; and said corporation has not, to my knowledge, since the first day of the assessment year converted any of its assets into nontaxable securities for the purpose of evading the assessment of taxes thereon; so help me, God.

…………

The officer administering such oath shall append thereto the following certificate, viz:

Subscribed and sworn to before ; me by .........................this................day of................, 19.......(1863, c. 118, §49; Code 1868, c. 29, §64; 1875, c. 54, §64; 1879, c. 73, §64; 1881, c. 12, §64; 1887, c. 28, §64; 1904, c. 4, §77; 1905, c. 35, §77; 1907, c. 80, §77; Code 1923, c. 29, §77.)

§13. Entry of Corporate Property by Assessor.—Upon receiving the verified report required by the preceding section, the assessor, if satisfied with the correctness thereof, shall assess the value of all the property of such corporation liable to taxation, and enter the same as follows, viz: All property in item (e) shall be entered with its valuation in the land books of the county, and in the magisterial district in which the real estate is situated; all property mentioned in items (c) and (d) shall, together with their valuation, be entered in the personal property book of the county, and in the magisterial district wherein is the principal office or chief place of business of such corporation, under the appropriate heads; and all property mentioned in item (f) shall, together with its valuation, be entered in the personal property book of the county, and in the magisterial district wherein such property is on the first day of the assessment year; the property mentioned in items (c), (d), (e) and (f) shall constitute all the property on which any such corporation shall be liable to pay taxes. If a company have branches, each branch shall be assessed separately in the county and magisterial district where its principal office for transacting its financial concerns is located; or, if there be no such office, then in the magisterial district where its operations are carried on. All locks and dams of navigation companies shall be assessed and taxed as real estate in the county and magisterial district wherein they are situated; and in case such locks and dams are located on any creek or river which is the dividing line between counties, or the dividing line between magisterial districts of the same county, one-half of the value thereof shall be assessed in each of such counties or magisterial districts, as the case may be; when the property of an incorporated company is assessed as aforesaid, no individual shareholder therein shall be required to list or be assessed with his share, portion or interest in the capital stock of such corporation.(1863, c. 118, §49; Code 1868, c. 29, §64; 1875, c. 54, §64; 1879, c. 73, §64; 1881, c. 12, §64; 1887, c. 28; 1904, c. 4, §78; 1905, c. 35, §78; 1907, c. 80, §78; Code 1923, c. 29, §78.)

§14. Assessment of Stock and Realty of Banks.—Shares of stock in a banking institution, national banking association or industrial loan company shall be assessed at their true and actual value, according to the rules prescribed in this chapter, to the several holders of such stock in the county, district and town where such bank, company or association is located, and not elsewhere, whether such holders reside there or not. The holder of shares of stock in any banking institution, national banking association or industrial loan company may have deducted from the value of such stock the amount due another or others as principal debtor as provided by section six, article five of this chapter, by filing with the bank, company or association a list of the indebtedness which he desires deducted, properly sworn to, prior to the time such bank, company or association is required by law to make its return to the assessor, which list of indebtedness shall be filed by the bank, company or association with the assessor along with its return. The real and actual value of such shares shall be ascertained according to the best information which the assessor may be able to obtain, whether from any return made by such bank, company or association to any officer of the State or the United States, from actual sales of the stock, from answers to questions by the assessor, as hereinafter provided, or from other trustworthy sources. The cashier, secretary or principal accounting officer of every such bank, company or association shall cause to be kept a correct list of the names and residences of all the shareholders therein, and the number of shares held by each, which list shall be open to the inspection of the assessors of the county, and of the tax commissioner or assistants; and such cashier, secretary or officer shall answer under oath such questions as the assessor may ask him concerning the matters shown by such list, and concerning the value of such shares, and shall be subject to the same penalties, for failure to do so, which are imposed by law upon individuals failing to answer questions which the assessor is authorized to ask. The taxes so assessed upon the shares of any such bank, company or association shall be paid by the cashier, secretary or proper accounting officer thereof, and in the same manner and at the same time, as other taxes are required to be paid in such county, district and town. In default of such payment such cashier, secretary or accounting officer as well as such bank, company or association shall be liable for such taxes, and in addition, for a sum equal to ten per cent thereof. Any taxes so paid upon any such share may, with interest thereon, be recovered from the owners thereof by the bank, company, association or officer paying them, or may be deducted from the dividends accruing on such shares. The real estate of any such bank, company or association shall be assessed as in other cases, and a proportionate share of such assessed value shall be deducted in ascertaining the market value of the shares. And if the title to the building in which any such bank, company or association does its business and the land on which such building stands is held by a separate corporation, in which such bank, company or association alone or together with another such bank or banks, company or companies, association or associations owns stock, and such building and land be assessed to such separate corporation, a proportionate share of the assessed value of such real estate of such separate company shall be deducted in ascertaining the market value of the shares of such bank, company or association. The return shall be made as of the first day of the assessment year.(1863, c. 118, §49; Code 1868, c. 29, §64; 1875, c. 54, §64; 1879, c. 73, §64; 1881, c. 12, §64; 1887, c. 28, §64; 1904, c. 4, §79; 1905, c. 35, §79; 1907, c. 80, §79; 1907, Ex. Sess., c. 15, §79; 1911, c. 50, §79; Code 1923, c. 29, §79; 1929, c. 22.)

§15. Assessment of Capital Used in Trade or Business by Natural Persons.—The value of the capital used by any individual or firm not incorporated, in any trade or business taxable by law, shall be ascertained in the following manner: The owner, agent, or chief accountant of every such trade or business, except the busines of agriculture, carried on in any county of the State, shall, annually, between the first day of the assessment year, and the first day of May of the current year, make a written report as of the first day of the assessment year, to the assessor, verified by his affidavit, showing the following matters and things, viz: (a) The amount and the true and actual value of all tangible personal property used in connection with such trade or business, otherwise than such as is regularly kept for sale therein, including chattels real; (b) the true and actual value of all goods and property kept for sale and remaining unsold; (c) the amount of all money derived from or belonging to such trade or business, on hand or remaining uninvested on that day, whether in or out of the State, payable to such individual or firm; (d) the amount in value of all credits arising out of any such business and remaining unpaid on that date, whether due or not, and whether in or out of the State; (e) the amount and true and actual value of all investments made by such person or firm whether in or out of the State, other than those hereinbefore specified; (f) the location, quantity and the true and actual value of all real estate owned by such individuals or firm and used in such trade or business. And in case such individual or firm desires to have indebtedness deducted from money, credits and investments, it shall also include in such reports an itemized statement such as is provided for in section six, article five of this chapter, and all the provisions of said section shall apply to such statement so far as they are applicable; which statement shall be verified by such owner, agent or chief accountant substantially in the form required for individuals in said section. The assessor shall, upon the receipt of such report, properly verified, if he is satisfied with the correctness thereof, enter the real estate in the land book of the county in the district wherein the same is situated, and assess the same with taxes, if not otherwise assessed, to the owner thereof; the personal property mentioned in such report he shall enter in the personal property book of his county for assessment with taxes as follows, viz: Items (a) and (b) shall be entered in the magisterial districts where they are for the greater part of the year kept or located; and items (c) and (d), (e) and (g) shall be entered under their appropriate heading, in the municipality or magisterial district wherein the principal place of business of such individual or firm is; if the assessor is not satisfied with the correctness of such report he may proceed to ascertain a correct list of the property on which such individual or firm is liable to be assessed with taxes, and to value the same as in other cases; the person making such report shall take and subscribe an oath in substantially the following form:

I,............................................do solemnly swear (or affirm) that the foregoing list is true and correct to the best of my knowledge; that the value affixed to the property therein listed I believe to be the true and actual value thereof, by which I mean the price at which said property would sell if voluntarily sold on such terms as are usually employed in the sale of such property, and not the price which might be obtained if sold at a forced or auction sale; that none of the assets belonging to (here state the name of individual or firm) and used in the business of (here describe the business) have to my knowledge, since the first day of the assessment year, been converted into nontaxable securities for the purpose of evading the assessment of taxes thereon; so help me, God.

The officer administering said oath shall append thereto the following certificate, viz:

Subscribed and sworn to before me by (here insert affiant’s name) this .......................... day of......................................,19........

………………(1863, c. 118, §50; Code 1868, c. 29, §65; 1875, c. 54, §65; 1879, c. 73, §65; 1881, c. 12, §65; 1904, c. 4, §80; 1905, c. 35, §80; 1907, c. 80, §80; Code 1923, c. 29, §80.)

§16. Totals of Property Books.—The assessor shall add up the columns of figures on each page of the land and personal property books so as to show, at the bottom of each page, the aggregate of each column; and at the end of each district list he shall enter the aggregate from the bottoms of the respective pages pertaining to such district, with reference to the pages from which he has transferred such aggregate, and shall there add up the same, so as to show the total of each column for the whole district. The totals thus ascertained for the several districts, shall be transferred, with proper references, to the end of such book and there added up so as to show the total of each column for the whole county.(1862, c. 118, §74; Code 1868, c. 29, §70; 1875, c. 54, §70; c. 1879, c. 73, §70; 1881, c. 12, §70; 1904, c. 4, §110; 1905, c. 35, §110; Code 1923, c. 29, §110.)

§17. Assessment of Property of Assessor and Deputies.—The assessor and his deputies shall make the same returns under oath, of their property, required by other persons. The assessor shall personally assess the property of his deputies and one of the deputy assessors shall assess the property of the assessor; in all other respects the assessment shall be similar to the assessment of the property of other persons.(1863, c. 118, §76; Code 1868, c. 29, §71; 1875, c. 54, §71; 1879, c. 73, §71; 1881, c. 12, §71; 1904, c. 4, §§111, 112; 1905, c. 35, §§111, 112; Code 1923, c. 29, §§111, 112.)

§18. Tax Assessment and Collection When Emergency Exists.—When by reason of war, insurrection, riot, forcible resistance to the execution of the law or imminent danger thereof, an assessment in the regular way cannot be made, the assessor shall, nevertheless, either by the use of former land or personal property books, or upon the best information he can obtain, proceed to make an assesment, and in any case where in consequence of there being no assessor or from any other cause, a land or personal property book is not made out in any year, yet in either event taxes shall be extended and collected as if assessments had been regularly made or land and personal property books had been properly made out.(1863, c. 118, §77 ; 1865, c. 23, §1; Code 1868, c. 29, §§72, 73; 1875, c. 54, §§72, 73; 1879, c. 73, §§72, 73; 1881, c. 12, §§72, 73; 1904, c. 4, §§113, 114; 1905, c. 35, §§113, 114; Code 1923, c. 29, §§113, 114.)

§19. Property Books; Time for Completing; Extension of Levies; Copies; To Whom Delivered.—The assessor shall complete his assessment and make up his official copy of the land and personal property books in time to submit the same to the board of equalization and review not later than July fifth of the assessment year. The assessor shall, as soon as practicable after the levy is laid, extend the levies on the land and personal property books, and shall forthwith make three copies of the land and personal property books with the levies extended, one of such copies he shall deliver to the sheriff not later than the tenth day of September, one copy he shall deliver to the clerk of the county court not later than the first day of October, and one copy he shall send to the state auditor not later than the first day of October, and such copies so delivered shall be official records of the respective offices. He may require the written receipt of each of such officers for such copy. Before delivering any of such copies the assessor shall make and subscribe the following oath at the foot of each of them: I,........................... , assessor of the county of................................, do solemnly swear, (or affirm) that in making the foregoing assessment I have to the best of my knowledge and ability pursued the law prescribing the duties of assessors; that I have not been influenced in making the same by fear, favor or partiality, nor by the character or residence of any owner of any property; that the valuation of each item of property is fixed according to the best information I could obtain, and that I believe such valuation to be the true and actual value thereof, by which I mean the price which could be obtained for such property if voluntarily sold on such terms as are usually employed in the sale of such property, and that such valuation is in no case made according to any rule, basis, percentage or proportion less than the whole of such true and actual value, and that I believe the entries of the list, the additions, proofs and recapitulations in the foregoing book are correct, and the same are alike in words and figures, to the other copies of the land book (or the personal property book as the case may be) made by me for my county for this year; so help me, God.

..........................................., Assessor. The officer administering the foregoing oath shall append thereto a certificate in substantially the following form:

Subscribed and sworn to before me, a .................................for the county of .............. and State of West Virginia, by......................., assessor, for said county, this the ..............day of...........................................,19........

Which certificate shall be subscribed bv such officer.(1863, c. 118, §§79-85; Code 1868, c. 29, §§75-82; 1875, c. 54, §§75-82; 1879, c. 73, §§75-82; 1881, c. 12, §§75-82; 1904, c. 4, §§116-120; 1905, c. 35, §§116-120; Code 1923, c. 29, §§116-120.)

§20. False Entries in Property Books.—Any assessor knowingly make a false entry, addition or recapitulation in the personal property book or land book, or in any copy of either, he shall for every such offense forfeit three hundred dollars.(1863, c. 118, §90; Code 1868, c. 29, §84; 1875, c. 54, §84; 1879, c. 73, §84; 1881, c. 12, §84; 1904, c. 4, §121; 1905, c. 35, §121; Code 1923, c. 29, §121.)

§21. Violations Where no Penalty Prescribed.—If any officer fail to perform any duty required of him by this chapter and there be no other penalty imposed by law for such failure, he shall forfeit for every such failure not less than ten nor more than fifty dollars.(Code 1868, c. 29, §86; 1875, c. 54, §86; 1879, c. 73, §86; 1881, c. 12, §86; 1904, c. 4, §123; 1905, c. 35, §123; Code 1923, c. 29, §123.)

§22. Expenses of Assessors.—The county court shall pay the necessary postage and express charges incurred by the assessor in the performance of his official duties.(1863, c. 118, §95; Code 1868, c. 29, §90; 1875, c. 54, §90; 1879, c. 73, §90; 1881, c. 12, §90; 1904, c. 4, §125; 1905, c. 35, §125; Code 1923, c. 29, §125.)

§23. Alterations in Property Books.—After the copies of the land book or personal property book shall have been verified and delivered, no alteration shall be made in them, or either of them, affecting the taxes of that year, except on the order of the court on appeal from the assessment.(1863, c. 118, §99; Code 1868, c. 29, §93; 1875, c. 54, §93; 1879, c. 73, §93; 1881, c. 12, §93; 1904, c. 4, §128; 1905, o. 35, §128; Code 1923, c. 29, §128.)

§24. Board of Review and Equalization.—The board of public works shall appoint three citizens of each county who are freeholders and entitled to vote, not more than two of whom shall belong to the same political party, who shall constitute, for such county, a board of review and equalization; but no two of such board shall be appointed from the same magisterial district. Such board shall annually elect one of their members as president, and two of the members of such board shall constitute a quorum for the transaction of business. The salary of the members shall be four dollars per day for each day actually in session of not less than six hours, and shall be provided for and paid out of the county levy for the current year. The term of office of such members shall be six years, and one member shall be appointed every two years; any member may be removed by the board of public works and the vacancy filled by it. The members in office on the date this Code takes effect shall, unless sooner removed, continue to serve until their respective terms expire and their successors have been appointed and have qualified. Every member so appointed shall, within twenty days after his appointment, execute a bond with good security to be approved by the county court of his county, or the clerk thereof in vacation, in the penalty of five thousand dollars, conditioned for the faithful performance of the duties of his office, and shall take the oath or affirmation presscribed by section five, article four of the Constitution, and such oath shall be certified by the person who administers the same and filed in the office of the tax commissioner. The board of review and equalization shall annually, not later than the fifth day of July, meet at the county seat of such county for the purpose of reviewing and equalizing the assessment of the county as returned by the assessor, and shall not adjourn such session for longer than three days at a time until the work of review and equalization as provided by this section, is completed, and shall not remain in session for a longer period than twenty-five days. At the first meeting of such board the assessor shall submit to the board the land books and personal property books for the current year as prepared by him. The land books and personal property books shall be completed in every particular at the time they are submitted to the board, except that the levies shall not be extended. The assessor and his assistants shall attend the session of the board of review and equalization, and render every assistance possible relative to the value of property assessed by them. Such board shall proceed to examine and review the land and personal property books, and of its own motion or on sufficient cause being shown by any person, shall add to such land and personal property books the names of persons, the value of personal property and the description and value of real estate liable to assessment in such county, omitted from such assessment books, by the assessor. They shall correct all errors in the names of persons, in the description of property upon such books and in the assessment and valuation of property thereon, and they shall cause to be done whatever else may be necessary to make such assessment as returned by the personal property assessor comply with the provisions of this chapter, and to the end that all property shall be assessed at its true and actual value. The board shall pass upon each valuation and each interest, and shall enter the valuation of each as fixed by it in a separate column in the land and personal property books prepared for the purpose. If it shall be determined by such board that any property or interest is assessed at more or less than its true and actual value, it shall increase or reduce the value of such property, fixing it at its true and actual value. But no assessment shall be increased without giving the property owner at least five days’ notice in writing, signed by the president of the board, of the intention of the board to make such increase. Service of such notice shall be sufficient if served on the property owner, his agent or attorney, in person, or if sent by registered mail to such property owner, his agent or attorney, at his last known place of abode, or if he be not found and have no known place of abode, then due notice may be given by publication thereof once in some newspaper published in the county, such publication to be had at least five days prior to the increase in such valuation. But when it is desired to increase the entire valuation in any one district within the county by a general raise in such district, due notice may be given by publication in two newspapers published in the county, once each week for two consecutive weeks, such publication to be completed at least five days prior to the increase in such valuation. When such assessment is made the same shall not again be changed, except after such notice is again given as heretofore provided and subject to appeal as hereinafter provided. The clerk of the county court shall be ex officio the clerk of the board of review and equalization; such clerk shall cause notice to be published once each week for three successive weeks before the meeting of such board of review in two newspapers of general circulation published in the county, of opposite politics, if there be such; if there be no newspaper published in the county, then such notice shall be published in some newspaper of general circulation. The notice so to be published shall state briefly the time and place of holding such meeting, and the general purpose thereof. The expense of such publication shall be provided for and paid out of the county treasury. If any person fail to apply for relief at such meeting he shall be deemed to have waived his right to ask for correction in his assessment list for the current year, and shall not thereafter be permitted to question the correctness of his list as finally fixed by such board, except as provided in the following section. After such board shall complete the review and equalization of the land and personal property books, a majority of such board shall endorse and sign a statement to the effect that the same is the completed assessment of such county for the year for which it has been prepared and approved by the board of review and equalization; then such land and personal property books shall be delivered to the assessor and the levies upon same extended as provided by law. Any taxpayer of the State, county or district, dissatisfied with the valuation of the property as fixed by such board, shall have the right to apply for relief, as provided in the following section.(1904, c. 4, §18; 1905, c. 35, §18; 1907, c. 80, §18; Code 1923, c. 29, §18; 1929, c. 56.)

§25. Relief in Circuit Court Against Erroneous Assessment.—Any person claiming to be aggrieved by any assessment in any land or personal property book of any county who shall have appeared and contested the same as provided in the preceding section, or whose assessment has been raised by the board of review and equalization above the assessment fixed by the assessor, may, within thirty days from the adjournment of the board of review and equalization, apply for relief to the circuit court of the county in which such books are made out; but he shall, before any such application is heard, give ten days’ notice to the prosecuting attorney of the county, whose duty it shall be to attend to the interests of the State, county and district in the matter, and the prosecuting attorney shall give at least five days’ notice of such hearing to the tax commissioner; the right of appeal from any assessment by the board of review, as hereinbefore provided, may be taken either by the applicant or by the State, and in case the applicant, by his agent or attorney, or the State, by its prosecuting attorney or tax commissioner, desires to take an appeal from the decision of the board of review, the party desiring to take such an appeal shall have the evidence taken at the hearing of such application before the board of review, if there was an appearance by or on behalf of the owner before such board, or if actual notice of such hearing is given to such owner, certified by such board, and such appeal, when allowed by the court or judge in vacation, shall be determined from the evidence so certified; if, however, there was no actual notice to such owner, and no appearance by or on behalf of the owner before such board, such matter shall be heard de novo by such court. If, upon the hearing of such appeal, it is determined that any property has been assessed for more than its true and actual value, the court shall, by an order entered of record, correct every such assessment, fixing such property at its true and actual value; a copy of such order or orders entered by the circuit court reducing the valuation of any assessment shall be certified to the auditor by the clerk within twenty days after the entering of the same; every such order or judgment shall show that the prosecuting attorney or tax commissioner was present and defended the interest of the State, county and district. In the event it shall be ascertained that any land or personal property has been assessed too high and that the owner has paid the excess tax, it shall be refunded to him, and if not paid he shall be relieved from the payment thereof; if, upon such application it is ascertained that any property is assessed too low the court shall, by an order entered of record, correct every such assessment, fixing it at its true and actual value. A copy of any order or orders entered by any court increasing the valuation of any property shall be certified within twenty days after the entering of same to the auditor, the county clerk and the sheriff, and it shall be the duty of the auditor, the county clerk and the sheriff to charge any taxpayer affected by such order with the increase of taxes occasioned by the increase of such assessment by applying the rate of levies for every purpose in the district where such property is situated for the current year; such order shall also be filed in the office of the auditor and clerk of the county court. The State or the aggrieved taxpayer may appeal to the supreme court of appeals if the assessed value of the property is fifty thousand dollars or more.(1863, c. 118, §§100, 101; Code 1868, c. 29, §§94, 95; 1875, c. 54, §§94, 95; 1879, c. 73, §§94, 95; 1881, c. 12, §§94, 95; 1882, c. 161, §94; 1895, c. 13; 1897, c. 55; 1904, c. 4, §129; 1905, c. 35, §129; 1907, c. 80, §129; Code 1923, c. 29, §129; 1929, c. 55.)

§26. Contents and Effect of Order Granting Relief.—Whenever the circuit court, on appeal, shall grant relief to any such applicant against the taxes, or any part of them, assessed against him either on the land or the personal property books, an order shall be made by such court exonerating such applicant from the payment of so much of such taxes as are erroneously charged against him, if the same have not been paid; and if paid, that the sum so erroneously charged be refunded to him. Such order, delivered to the assessor, sheriff or other collecting officer shall restrain him from collecting so much as is erroneously charged, and, if the same has been already collected, shall compel him to refund the money, if such officer has not already paid it into the treasury, and in either case, when indorsed by the person exonerated, it shall be a sufficient voucher to entitle the officer to a credit for so much in his settlement, which he is required to make. If what was erroneously charged has been paid into the state treasury, the order of the circuit court, attested by its clerk, shall entitle the claimant to a warrant on the state treasury for the amount thereof, if application for the same be made to the auditor within one year after the date of such order.(1863, c. 118, §§101, 102, 103; Code 1868, c. 29, §§95-97; 1875, c. 54, §§95-97; 1879, c. 73, §§95-97; 1881, c. 12, §§9597; 1882, c. 161, §95; 1904, c. 4, §§130-132; 1905, c. 35, §§130-132; 1907, c. 80, §§130-132; Code 1923, c. 29, §§130-132.)

§27. Relief in County Court From Erroneous Assessments.—Authority is hereby vested in the county court to correct mistakes, clerical errors, and all other errors made by the assessor in the land and personal property books, except the fixing of valuation. Any taxpayer, or the prosecuting attorney or tax commissioner on behalf of the State, county and districts, claiming to be aggrieved by any entry in the land or personal property books of the county, resulting from a mistake, or clerical error or any error, resulting from any cause other than the value of the property as fixed by the assessor or board of review and equalization, may, within one year from the time such land or personal property books are delivered to the sheriff, apply for relief to the county court of the county in which such books are made out. But before such application is heard, the taxpayer shall give notice to the prosecuting attorney of the county or the State shall give notice to the taxpayer, as the case may be, of such hearing. Such application, whether the case be by the taxpayer or the State, shall have precedence over all other business before the court; but any order or judgment made upon such application shall show that either the prosecuting attorney or the tax commissioner was present defending the interests of the State, county and district. In the event it shall be ascertained that such applicant is entitled to relief as aforesaid and the taxes have been paid, the same shall be refunded to the taxpayer, and if charged and not paid, such applicant shall be released from the payment thereof. And whenever any such correction is made by the county court, the clerk of the court shall certify a copy of such order to the auditor, to the sheriff and to the assessor, and, if real estate, such assessor shall thereupon make a correction in his land book for the next year according to such order. Any such order delivered to the sheriff or other collecting officer shall restrain him from collecting so much as is erroneously charged against the taxpayer, and, if the same has been already collected, shall compel him to refund the money if such officer has not already paid it into the treasury, and in either case, when indorsed by the person exonerated, it shall be sufficient voucher to entitle the officer to a credit for so much in his settlement which he is required to make. If the applicant be the State, then the order so certified to the sheriff shall show the correct amount of taxes due the State, county and districts and shall be sufficient to authorize him to collect such taxes in the same manner as other State, county and district taxes are collected.(1911, c. 50, §132a; 1919, c. 27, §132a; Code 1923, c. 29, §132a; 1929, c. 54.)

§28. Definitions.—The words ‘ ‘ tax, ’ “taxes,” “taxable,” and “taxation,” in this chapter, shall be deemed to include county, district, independent school district and municipal corporation levies in all cases not inconsistent with the context.(Code 1868, c. 29, §100; 1875, c. 54, §100; 1879, c. 73, §100; 1881, c. 12, §99; 1904, c. 4, §134; 1905, c. 35, §134; Code 1923, c. 29, §134.)

§29. Levies to be Based Only on Values Ascertained Hereunder.—Taxes for county, district, independent school district and municipal purposes shall be levied only upon the value of property ascertained under the provisions of this chapter.(1875, c. 54, §101; 1879, c. 73, §101; 1881, c. 12, §100; 1904, c. 4, §135; 1905, c. 35, §135; Code 1923, c. 29, §135.)

§1. Making Out Land Books.—The land books for every county shall be made out by the assessor of such county. In making such land books in each year such officer shall be governed, as far as is proper, by the copy of the land books last made out in his county. But he shall correct errors and mistakes which he may have made in any such land books as to the names of persons properly chargeable with taxes on any tract or lot of land therein, and enter and charge the same with taxes thereon to the person or persons properly chargeable therewith, whether such correction be rendered necessary by the conveyance of such tract or lot by the person last charged with taxes thereon or otherwise. He shall also correct all errors and mistakes he may find in such land books as to the local description thereof, and all clerical errors of every sort which he may find therein.(1863, c. 118, §22; Code 1868, c. 29, §§8, 9; 1875, c. 54, §9; 1879, c, 73, §9; 1881, c. 12, §§8, 9; 1882, c. 161; 1904, c. 4, §23; 1905, c. 35, §23; Code 1923, c. 29, §23.)

§2. Transfers on Books.—Land which has been properly charged to one person upon the land book for any assessment year shall not afterwards, within that assessment year, be transferred on such book to another person.(1863, c. 118, §22; Code 1868, c. 29, §13; 1875, c. 54, §13; 1879, c. 73, §13; 1881, c. 12, §13; 1904, c. 4, §26; 1905, c. 35, §26; Code 1923, c. 29, §26.)

§3. Entry of Lands Acquired From Different Sources.—If the owner of a tract or lot of land has derived title thereto by several conveyances from the same person, or from different persons, such tract or lot shall be entered and charged with taxes on the land books as a whole, and not in different parcels.(Code 1868, c. 29. §14; 1881, c. 12, §14; 1904, c. 4, §27; 1905, c. 35. §27; Code 1923, c. 29, §27.)

§4. Lists of Transfers of Title for Assessor.—The clerk of the county court shall annually, not later than fifteen days after the beginning of the assessment year, make out a certified list and deliver the same to the assessor, showing all the transfers of title of land made in his county prior to the first day of the assessment year; such list shall show whether the transfer was made by will or by deed of conveyance, or by judgment or decree, the names of the devisors and devisees, the names of the grantors and grantees and the names of the parties in favor of and against whom such judgment or decree was rendered, with the title of the cause, the nature of the estate transferred, the character of interest in the land conveyed, the quantity and location of the land or interest transferred, and, if a part of a tract, of what tract it was a part when the whole tract was transferred, and reference to the book and page showing such transfer; from the list thus furnished the assessor shall make the necessary changes in the land books for the current year, and shall value each tract of land or interest therein, so transferred, at its true and actual value according to the rule established in this chapter. Such clerk shall also, within such period of fifteen days, make out a list of all lands, if any, lying in another county and devised by wills recorded in his office and not before reported, stating in such list the date of the will in each case, when admitted to record, the names of the devisor and devisee, and the description of the land devised; and, upon completion, such list shall be delivered or transmitted by mail, by such clerk, to the assessor of the county or counties where such lands are situated.(1904, c. 4, §§28, 29, 31; 1905, c. 35, §§28, 29, 31; 1907, c. 80, §§28, 29, 31; Code 1923, c. 29, §§28, 29, 31.)

§5. Entry of Lands Purchased at Tax Sales.—Real estate purchased for the State, at a sale for taxes, shall not be omitted from the land books, but no taxes shall be assessed thereon while the same remains the property of the State; there shall be noted on the land book, and by the officer whose duty it is to make out the same, opposite the name of the former owner, the time when the same was purchased by the State, and such officer shall continue such memorandum in the land books for succeeding years, and until such real estate is redeemed or until it is otherwise disposed of by the State; the auditor shall .also keep a record of such purchase. When real estate so purchased appears to have been redeemed, the officer whose duty it is to make out the land books shall note the fact therein for the year in which the redemption was made, and shall value the same at its value according to the rule prescribed in this chapter, and taxes shall thereafter be assessed against the same. The auditor shall, in the first month of the assessment year, certify to the officer whose duty it is to make out the land books, a list of such lands in his county as have been so redeemed within the preceding year; when real estate is sold to an individual for taxes, the officer whose duty it is to make out the former owner until the purchaser obtains a deed therefor; such officer shall then enter the same so purchased in the name of the purchaser and shall value the same according to the rule prescribed for the valuing of other lands.(1863, c. 118, §19; Code 1868, c. 29, §23; 1875, c. 54, §23; 1879, c. 73, §23; 1881, c. 12, §23; 1885, c 16, §23; c 1893, c. 39; 1904, c. 4, §36; 1905, c. 35, §36; 1907, c. 80, §36; Code 1923, c. 29, §36.)

§6. Assessment of Different Estates.—When a tract of land becomes the property of different owners in several parcels, the assessor shall assess the several parcels separately to the individual owners thereof, giving to each of such parcels its true and actual value according to the rule prescribed in this chapter. When any person becomes the owner of the surface, and another or others become the owner or owners of the coal, oil, gas, ore, limestone, fire clay, or other minerals or mineral substances in and under the same, or of the timber thereon, the assessor shall assess such respective estates to the respective owners thereof at their true and actual value, according to the rule prescribed in this chapter. The title to any estate in land shall not be divided into aliquot parts but shall be taxed as an entity and assessed against all of the owners thereof.(1863, c. 118, §21; Code 1868, c. 29, §25; 1875, c. 54, §25; 1879, c. 73, §25; 1881, c. 12, §25; 1897, c. 56; 1904, c. 4, §39; 1905, c. 35. §39; Code 1923, c. 29, §39; 1925, c. 54, §39.)

§7. Assessment of Decedents’ Lands.—When the owner dies intestate his undivided real estate may be listed to his heirs, without designating any of them by name, until division of same, and each heir shall be liable for the whole tax assessed upon such land while it is so listed; but when he pays the same he may recover of the others their proper proportion of the amount so paid, and the proportion thereof for which such other or others are liable shall be a lien on the interest owned by him or them in such lands; and such liens, when the amount so paid exceeds twenty dollars in all, may be enforced in a court of equity. When the owner has devised the lands or a freehold estate therein absolutely, such land shall be charged to the devisee. If under the will the land is to be sold, it shall be charged to the decedent’s estate, and the assets in the hands of the personal representative shall be liable for the taxes until a sale and conveyance thereof be made.(1863, c. 118, §23; Code 1868, c. 29, §26; 1875, c. 54, §26; 1879, c. 73, §26; 1881, c. 12, §26; 1904, c. 4, §40; 1905, c. 35, §40; Code 1923, c. 29, §40.)

§8. Assessment of Buildings; Town Lots.—Land and the buildings or structures erected thereon shall be assessed separately and the value of each entered in separate columns in the land books. Land, except town lots, shall be valued by the acre, and town lots shall be designated by the number of the lot and the name of the street on which it fronts, provided the lots be numbered and the streets of the town designated by name. Every assessor shall, in each year, in arriving at the value of the buildings, take into account any improvements or changes affecting the value of such buildings. If the assessor shall discover any building which has been omitted from the land book for any previous years, he may back tax the same in the same manner and to the same extent as in the case of personal property.(1863, c. 118, §§31-34; 1866, c. 26; Code 1868, c. 29, §§27-29; 1875, c. 54, §§2-29; 1879, c. 73, §§27-29; 1881, c. 12, §§27-29; 1904, c. 4, §41; 1905, c. 35, §41; Code 1923, c. 29, §41.)

§9. New Buildings.—No new building, addition or improvement shall be assessed until it is so far finished as to be fit for use, but the material in the same shall be entered in the personal property books and assessed as provided by this chapter.(1863, c. 118, §32; Code 1868, c. 29, §28; 1875, c. 54, §28; 1879, c. 73, §28; 1881, c. 12, §28; 1904, c. 4, §42; 1905, c. 35, §42; 1921, c. 152, §42; Code 1923, c. 29, §42.)

§10. Assessment of Lands Lying in More Than One County.—Every tract of land of one thousand acres or less, lying in more than one county, may be entered for taxation on the land book of the county where the greater part thereof in value lies, but the entry thereof and payment of taxes thereon, in any county where any part thereof is situated, shall, for the time during which the same is so entered and paid, be a discharge of the whole of the taxes and levies charged and chargeable thereon. Every tract of land of more than one thousand acres, lying in two or more counties, shall, for the purpose of taxation, be entered and charged with all taxes in each magisterial district of the several counties in which any part of it is, to the extent, as near as may be, that the same lies in such district. When any such tract of more than one thousand acres is thus assessed, partly in one county and partly in another, the several officers of such counties whose duty it is to make out the land books of the respective counties shall value the part lying in his county without regard to the value of the whole tract, and he shall ascertain its value, as in other cases, according to the rule prescribed in this chapter.(1863, c. 118, §25; Code 1868, c. 29, §32; 1875, c. 54, §32; 1877, c. 98; 1879, c. 73, §32; 1881, c. 12, §32; 1904, c. 4, §44; 1905, c. 35, §44; Code 1923, c. 29, §44.)

§11. Conveyance of Part of Such Tracts.—When land lying in more than one county has been assessed in one of such counties only, if the owner convey that portion, or any part thereof, lying in the county wherein the same is not assessed, such officer in such county shall enter the part so conveyed in the land books of his county, and shall assess it to its owner at its proper value according to the rule prescribed in this chapter. And such officer of the county in which the whole of such land has been previously assessed shall deduct the part so conveyed and assess the remainder according to its proper value.(1863, c. 118, §26; Code 1868, c. 29, §33; 1875, c. 54, §33; 1879, c. 73, §33; 1881, c. 12, §33; 1904, c. 4, §45; 1905, c. 35, §45; Code 1923, c. 29, §45.)

§12. Assessment of Lands Lying in More Than One District.—In like manner, when a tract or lot of land lies in more than one district, and the owner conveys any portion thereof situated in a district wherein such land was not assessed, the part so conveyed shall be thereafter entered in the proper district, and the proper value thereof ascertained, as in other cases, according to the rule prescribed in this chapter, and the quantity thereof shall be deducted from the entire tract or lot as it was before entered.(1863, c. 118, §27; Code 1868, c. 29, §34; 1875, c. 54, §34; 1879, c. 73, §34; 1881, c. 12, §34; 1904, c. 4, §46; 1905, c. 35, §46; Code 1923, c. 29, §46.)

§13. Special Inquiries of Owners by Assessors.—The assessor and his deputies shall annually when listing and assessing personal and real property, make diligent inquiry of every resident landowner, and of the resident agents of nonresident landowners, as to the number of acres of land owned by them, the number of acres in each tract, and the number of town lots owned by them, and the value per acre of each tract and the local description thereof, and the value and location of the town lots. They shall also inquire of such owners or agents whether the entries charged against them in the land books of the previous year are correct, whether any part thereof ought to be transferred to any other person, and if so to whom, and the nature of the evidence to authorize such transfer; also, whether any other land in the county ought to be charged to such resident or nonresident, and whether the description given to any tract of land or town lot in the book of the previous year is incorrectly given. It shall be the duty of such owners and agents to answer all of such inquiries on oath. The assessor shall provide for himself, and for each one of his deputies, a copy of so much of the land book of the previous year as contains a list of the land in the magisterial districts severally apportioned to them, and shall note in such copies such changes and corrections as ought to be made in the land book of the previous year, according to the information obtained. The deputy assessors shall report any such changes and corrections, as appear to them should be made, to the assessor at some of the stated meetings provided for. The assessor shall make such use of the information so obtained as he can properly make, consistently with the other provisions of this chapter, in making out the land book of the county for the current year.(1863, c. 118, §30; Code 1868, c. 29, §35; 1875, c. 54, §35; 1879, c. 73, §35; 1881, c. 12, §35; 1904, c. 4, §47; 1905, c. 35, §47; Code 1923, c. 29, §47.)

§14. Land Books.—The assessor shall make out the land books, including all extensions, in such form as the tax commissionr may prescribe. Such land books shall contain separate lists for the different magisterial districts and separate lists for the municipalities of the county, and, if there are independent school districts which include municipalities and also lands lying outside of such municipalities, there shall also be a separate list for so much of each of such independent school districts as lies outside of such municipalities. There shall, for the purpose of taxation, be entered on the land books the town lots in the alphabetical order of the names of the owners thereof in the list arranged for them, and the assessor shall designate such list as “town (or city) lots of the town (or city) of ” There shall also be entered in like alphabetical order, in the separate lists for the independent school districts and magisterial districts, the tracts of land, the whole or greater part of which is situated therein; but no tract or lot of land shall be entered in more than one of such lists, and no part of any tract or lot of land which does not lie within the incorporated limits of a town shall be entered in the list or charged with municipal taxes for such town. In proper columns there shall be entered the character of estate of the owners, number of acres or lots and the local description of the land or lots. Likewise, in separate columns, he shall show the value of the land, the value of buildings, and the aggregate value; the total amount of taxes assessed on each tract or lot for state, state school, county, district and independent school district purposes, and, if such real estate is located in an incorporated city or town, for municipal purposes; from whom, when and how the owner acquired the land, if known and such other information as may be required by the form of land book prescribed by the tax commissioner.(1863, c. 118, §§38, 39; Code 1868, c. 29, §§36, 37; 1875, c. 54, §§36, 37; 1879, c. 73, §§36, 37; 1881, c. 12, §§36, 37; 1882, c. 161, §37; 1904, c. 4, §§48, 49; 1905, c. 35, §§48, 49; 1907, c. 80, §§48, 49; Code 1923, c. 29, §§48, 49.)

§15. Consolidation of Contiguous Tracts or Mineral or Timber Interests.—Any owner of two or more contiguous tracts of land, or the surface of land, or of any estate in the coal, oil, gas, ore, limestone, fire clay, or other minerals or mineral substances, in and under the same, or of the timber thereon, situated in whole or in part in the same magisterial district of any county, may upon application to the county court of such county and duly showing the relative location of such tracts, their ownership and present description on the land book, have the same, by order of such court, consolidated with other like tracts or parts of tracts, and charged, by aggregating the quantities thereof, so far as lying in the same magisterial district, as one tract upon the land book of such county for the succeeding year and thereafter: Provided, That for the purpose of consolidation of lands or the surface of lands or any estate in the coal, oil, gas, ore, limestone, fire clay, or other minerals, or mineral substances in and under the same, or of the timber thereon, on the land books, any tract hereto fore charged separately thereon, whether as fee (by which is meant not only the estate of the owner therein, but also the entire body of the land), or as one or more mineral interests, or other interests herein specified, or surface, or timber only, may be divided, and the divisions thereof be charged separately or be consolidated with other like tracts or parts of tracts.

In every case of consolidation the order directing the consolidation to be made shall so describe the several properties consolidated as to enable the same to be therein identified as separate parcels or to be so identified by reference therein made to a recorded instrument, or recorded instruments, or both by description and reference to such instrument or instruments.

The officer whose duty it is to make out the land books, upon presentation to him of a certified copy of such order showing the consolidation or designation of such several tracts or parts of tracts of land, surface or timber, or estates in the coal, oil, gas, ore, limestone, fire clay, or other minerals or mineral substances herein mentioned, shall enter the same as one upon the land book for the year next ensuing, and make a proper note opposite the last entry of each of such several tracts so consolidated or designated in whole or in part, referring to such order, and a like note opposite the entry of the tract so consolidated or designated. He shall value such tract at its proper value according to the rule prescribed in this chapter. Any such officer, failing to comply promptly with any of the several duties imposed by this section, shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than twenty-five nor more than fifty dollars: Provided, That this section shall not apply to any undivided interest in any estate in any land, coal, oil, gas, ore, limestone, fire clay or other mineral substances in or under or of the timber on land.(1863, c. 62, §1; 1904, c. 4, §50; 1905, c. 35, §50; 1921, c. 79; Code 1923, c. 29, §50.)

§16. Land Taken for Road or Railroad.—Any person through whose lands a public road has been or may hereafter be established according to law, or through whose lands a railroad company has acquired or may hereafter acquire a right of way, by purchase or condemnation, may have the number of acres so taken for such public road or railroad deducted from the whole number of acres in the tract of land, and if such deduction is made on account of land taken for a railroad, the amount so deducted shall be transferred and charged to the railroad company until such time as the railroad is constructed and assessed by the board of public works under the provisions of this chapter, and when such railroad is so assessed by the board of public works, the land occupied by its right of way and assessed to it under the provisions of this section shall be stricken from the land books, and be no longer assessed under this section. The reduction, provided for in this section, shall be made only by the county court of the county wherein such land is assessed at the time the reduction is applied for, after ten days’ notice in writing to the prosecuting attorney of such county and upon satisfactory proof of the number of acres in any such public road or railroad, and of the number of acres in the whole tract or tracts of land from which the deduction is desired to be made. If the reduction is made on account of land taken for a public road, such reduction shall continue only so long as the land is used as a public highway, after which time the officer, whose duty it is to make out the land books, shall increase the quantity of land in the tract by adding to it the number of acres included in that part of the public road running through such land, with the proper value thereof, which has ceased to be used as such public road. Any order made by the county court upon such application shall direct such officer to correct the land books according to the facts established by such order.(1891, c. 118; 1904, c. 4, §58; 1905, c. 35, §58; Code 1923, c. 29, §58.)

§17. Ferries.—The assessor shall, upon the best information he can obtain, ascertain for the purpose of taxation, the annual value of all ferries upon which a toll or fare is charged, located in his county, except such as are by law exempt from taxation; he shall value each of such ferries each year at ten times its annual value, and enter the same in the land book in the name of the owner in the magisterial district wherein the same is located; if such ferry is on a line dividing two counties, or two districts , in the same county, one-half of the value so ascertained shall be assessed in each county or district, as the case may be.(1863, c. 118, §48; Code 1868, c. 29, §63; 1875, c. 54, §63; 1881, c. 12, §63; 1891, c. 66; 1904, c. 4, §76; 1905, c. 35, §76; 1907, c. 80, §76; Code 1923, c. 29, §76.)

§1. What Personal Property Taxable.—All personal property belonging to persons residing in this State, whether such property be in or out of the State, and all personal property in the State, though owned by persons residing out of the State, shall be entered in the personal property book, and be subject to equal and uniform taxation unless especially exempted by law; but personal property of all classes, except as herein before provided, belonging to the residents of this State, which is actually and permanently located in another state, and by the laws of such other state is subject to taxation and is actually taxed in such other state, shall not be entered on the personal property book, or be taxed in this State. But the shares of capital stock owned by residents of this State in corporations actually located in other states, and whose property is taxed by the laws of such other state, shall not be required to be listed for taxation. All moneys belonging to citizens of this State, and loaned to any person or deposited out of the State, shall be subject to taxation the same as if loaned or deposited in this State. Any person who at any time before the assessment year transfers by loan, deposit or gift, any moneys, credits, notes, bonds, stocks, certificates of deposit, or other credits, which are subject to taxation, to any one, who does not return a list of taxation as of the day on which the assessment year commences including such property, transfers, loans, deposits or gifts, if made with the intention of evading taxation, shall be deemed and treated as illegal and fraudulent and the assessor shall assess such property for taxation to the party who makes such transfers, loans, deposits or gifts as aforesaid.(1863, c. 118, §41; Code 1868, c. 29, §48; 1875, c 54, §48; 1879, c. 73, §48; 1881, c. 12, §48; 1904, c. 4, §63; 1905, c. 35, §63; 1919, c. 27, §63; Code 1923, c. 29, §63.)

§2. In What District Personalty Assessed.—Every person required by law to list personal property for taxation shall list the tangible personal property in the magisterial district wherein it is on the first day of the assessment year, and chattels real in the magisterial district wherein the land to which they relate is located; and he shall list for taxation in the magisterial district in which he resides the money, credits and investments subject to taxation belonging to himself or under his charge or control, whether the same, or the evidence thereof, be in or out of the State; but capital, money and intangible property (except real estate and chattels real) employed in any trade or business (other than agriculture) belonging to a company, whether it is incorporated or not, or to an individual, shall be assessed for taxation in the magisterial district wherein the principal office for the transaction of the financial concerns pertaining to such trade or business is located; or, if there be no such office, then in the district where the operations are carried on. Goods and chattels and other tangible personal property not exempt from taxation which may not be assessed for taxation in the managerial district where the same were on the first day of the assessment year; but the assessment and payment of taxes in any county or district in any year shall exonerate the owner of such property in any other county or district for such year: Provided, however, That in cases of the assessment of leasehold estates a sum equal to the valuations placed upon such leasehold estates shall be deducted from the total value of the estate, to the end that the valuation of such lease hold estate and the remainder shall aggregate the true and actual value of the estate.(1863, c. 118; Code 1868, c. 29, §49; 1875, c. 54, §49; 1879, c. 73, §49; 1881, c. 12, §49; 1885, c. 16, §49; 1904, c. 4, §64; 1905, c. 35, §64; 1907, c. 80, §64; 1911, c. 55, §64; Code 1923, c. 29, §64.)

§3. Definition of Personal Property, Money, Credits and Investments.—The words “personal property,” as used in this chapter, shall include all fixtures attached to land, if not included in the valuation of such land entered in the proper land book; all things of value, movable and tangible, which are the subjects of ownership; all chattels, real and personal; all money, credits and investments. The word “money” includes not only coin, but all notes, tokens or papers which circulate or are used in ordinary transactions as money or currency, and deposits, which either in terms, or effect are payable in money on demand. “Credits” include all claims and demands whether owing upon bond, note, certificate, book account, or otherwise, and whether due or not, whether payable in money, property, labor or services, except only such demands as are included in the term “money,” as above defined. “Investments” include stocks, bonds and securities of the United States or of this State, or any other state, nation or government, or of any city, town, county, district, railroad or other corporation; and any share portion, interest or stock in the capital, joint fund, assets or profits of any company, whether incorporated or not, or in a steamboat or other vessel, or in any adventure, business or undertaking.(1863, c. 118, §41; Code 1868, c. 29, §§46, 47; 1875, c. 54, §§46, 47; 1879, c. 73, §§46, 47; 1881, c. 12, §§46, 47; 1904, c. 4, §§61, 62; 1905, c. 35, §§61, 62; Code 1923, c. 29, §§61, 62.)

§4. Valuation of Credits and Investments.—The value of any credit, if the solvency of the party liable therefor be doubtful or if the claim be disputed, shall be estimated at its probable worth; if it be payable in anything but money, its probable value in money, to be fixed by the assessor, is to be listed; if a solvent credit bear interest which has not been paid, the amount of principal and interest, calculated up to the first day of the assessment year of the year for which the assessment is made shall be listed; but if it do not bear interest, and be not due, the interest for the time it has run from the first day of the assessment until it be due and payable, may be deducted. Investments shall be rated by the assessor at their market price, or if there be no known market price, then at their proper value, according to the rule prescribed in this chapter.(1863, c. 118; Code 1868; c. 29, §50; 1875, c. 54, §50; 1879, c. 73, §50; 1881, c. 12, §50; 1885, c. 16, §50; 1904, c. 4, §65; 1905, c. 35, §65; 1907, c. 80, §65; Code 1923, c. 29, §65.)

§5. Property or Stock of Companies.—When the property, stock or capital of any company, whether incorporated or not, is assessed to such company, no person owning any share, portion or interest therein, shall be required to list the same or be assessed with the valuation thereof.(1863, c. 118, §49; Code 1868, c. 29, §51; 1875, c. 54, §51; 1879, c. 73, §51; 1881, c. 12, §51; 1904, c. 4, §66; 1905, c. 35, §66; Code 1923, c. 29, §66.)

§6. Deduction of Indebtedness.—In listing money, credits, or investments, the person owning the same may have deducted therefrom the amount of the indebtedness which he owes to others as principal debtor, but not what he may be liable for as surety or indorser, unless the principal debtor is insolvent and the surety or indorser is not indemnified; but before such deduction shall be allowed, the person desiring the same shall be examined under oath as to each debt which he desires to have deducted, when payable, and the amount thereof, including the interest, to the first day of the assessment year; after such examination, if the assessor be satisfied that the debts so claimed are bona fide and correct in amount, he shall allow and deduct the amount of the same from the valuation of such debtor’s money, credits and investments, but not from the valuation of any other kind of property, and shall extend the taxes upon the remainder of such money, credits and investments; if such indebtedness equals or exceeds in amount the money, credits and investments, no taxes shall be extended on account of the same; the total valuation of money, credits and investments, after deducting therefrom the amount of such indebtedness, shall be placed in a column opposite the name of the owner thereof in the personal property book; if debts to be deducted are owing by such persons as coobligor or cosurties, or joint indorser, with others who are solvent, he shall be allowed to deduct only so much of such debt as he may have to pay after his coobligors or his cosureties or joint indorsers shall have paid their portion thereof; any special commissioner, guardian, executor, trustee or other fiduciary may claim the deductions which his principal, cestui que trust, ward, decedent or other beneficiary might have claimed as to such assessment; to the end that the assessor be enabled to make diligent and careful inquiry as to such debts, money, credits and investments, the justness and correctness thereof, he is hereby given the authority to administer oaths to any and all persons and examine them under oath as to any and all matters pertaining to a fair and full disclosure of the same; and any person who shall make a false statement, or shall state fictitious debts for the purpose of having the amount thereof deducted as herein provided for, shall be guilty of a misdemeanor, and, on conviction thereof, shall be fined not less than fifty nor more than five hundred dollars.(1863, c. 118, §47; Code 1868, c. 29, §52; 1875, c. 54, §52; 1879, c. 73, §52; 1881, c. 12, §52; 1904, c. 4, §67; 1905, c. 35, §67; 1907, c. 80, §67; Code 1923, c. 29, §67.)

§7. Household Furniture.—Nothing in this chapter contained shall be construed to require any person to furnish, or the assessor to take, a list of the several articles of such person’s house hold and kitchen furniture, except as required under the provisions of section ten of this article.(1863, c. 118, §68; Code 1868, c. 29, §61; 1875, c. 54, §61; 1879, c. 73, §61; 1881, c. 12, §61; 1904, c. 4, §75; 1905, c. 35, §75; Code 1923, c. 29, §75.)

§8. Assessment of Transients Selling Goods.—Any transient person desiring to offer or furnish for sale, either by auction or otherwise, any goods or merchandise not assessed for the purpose of taxation in any county in this State, shall apply to the assessor of the county in which such goods or merchandise is about to be offered or furnished for sale, and have the value thereof ascertained and assessed with taxes, as like property is valued and assessed, and shall, before selling any of such goods or merchandise, pay to such assessor the taxes levied for the current year. If at the time of such valuation and payment of taxes the levies for the current year shall not have been ascertained, the assessor shall assess such valuation according to the rate of taxation levied for the previous assessment year, for all purposes for which such goods or merchandise is liable to be assessed for the current year, in the place where they are to be offered or furnished for sale. If the amount thus ascertained and paid is afterward ascertained to be in excess of the taxes levied for the current year, he shall have such excess refunded to him. The assessor shall at the time he so values such goods or merchandise and collects the taxes thereon, if his personal property book has not been completed and certified, enter such valuation therein, under the appropiate heading in the name of the owner of such goods or merchandise. If at the time of such valuation and collection of taxes thereon such personal property books shall have been completed and certified, he shall enter the same in the supplement to the copy of such book retained by him, and in either event he shall furnish to the auditor, to the clerk of the county court and to the municipality, if any, interested therein, respectively, certificates of such valuation and of the amount of taxes collected thereon by him. The auditor and such clerk shall preserve such certificates in their respective offices, and, if the entry of such valuation and assessment of taxes thereon shall not have been made in the personal property book before copies thereof have been certified, they shall also enter the amount of such valuation so certified to them in the supplements to their respective copies of such personal property book. The assessor shall deliver to such person a receipt for the amount of taxes paid by him, stating therein the character of the goods or merchandise on which such taxes were paid, the value assessed thereon, and the amount of taxes and the year for which the same were paid. Such receipt shall be signed by the assessor and attested by the clerk of the county court, and when so signed and attested shall operate as a discharge to such person holding the same from any further liability for taxes in any county of the State on account of such goods or merchandise for that year; but it shall not relieve him from all liability for taxes on account of goods or merchandise which he has not reported to the assessor to be valued, and on which he has not paid the taxes as herein provided. The assessor shall report to the clerk of the county court all taxes collected by him, under this and the preceding section, upon property assessed by him after he has completed and certified his personal property book, and it shall be the duty of such clerk to charge the same against him in the supplement to the personal property book filed with such clerk. Any such person who shall violate any of the provisions of this section shall be guilty of a misdemeanor, and shall be fined not less than fifty nor more than five hundred dollars. The assessor shall apportion the taxes collected by him under the provisions of this section, and shall account therefor to the county, district and municipality entitled thereto, according to the rate levied for the current year for each of them. Any assessor who shall fail to perform the duty required of him by this section shall forfeit not less than twenty-five nor more than one hundred dollars. If he shall fail to account for any taxes collected by him under the provisions of this section he shall be guilty of embezzlement, and shall, in addition to the foregoing penalty, be punished therefor according to law.(1904, c. 4, §82; 1905, c. 35, §82; Code 1923, c. 29, §82.)

§9. Ascertainment of Property Held Under Order of Court.—The assessor shall ascertain from each person in his county, who acts under the order of any court as receiver or commissioner, the amount of all moneys and bonds, or other evidence of debt, under his control, and the style of the suit to which such fund belongs, and, from the clerk of such court, the amount deposited by order of such court in any banking institution or national banking association to the credit of any suit in such court, and the style of such suit.(1863, c. 118, §51; Code 1868, c. 29, §66; 1875, c. 54, §66; 1879, c. 73, §66; 1881, c. 12, §66; 1904, c. 4, §83; 1905, c. 35, §83; Code 1923, c. 29, §83.)

§10. Personal Property Book.—In his personal property book the assessor shall enter therein the names and post-office addresses of the owners of personal property and of other persons liable to capitation tax, alphabetically arranged by districts; and such itemization of personal property as the tax commissioner may prescribe, but among other things in one column shall be the aggregate of the tangible personal property, in another column the aggregate of intangible personal property, and in another column the aggregate of the two classes, and the assessor shall make the same number of copies and extend the levies in the same way as he does with the land book.(1863, c. 118, §71; Code 1868, c. 29, §68 ; 1875, c. 54, §68; 1879, c. 73, §68; 1881, c. 12, §68; 1893, c. 30; 1904, c. 4, §108; 1905, c. 35, §108; 1921, c. 152, §108; Code 1923, c. 29, §108.)

§11. Entry of Omitted Personalty Taxes.—If the assessor discover that any taxes on personal property were omitted in any former years, not exceeding five, he shall enter the same, with interest thereon, in his personal property book.(1863, c. 118, §72; Code 1868, c.29, §69; 1875, c. 54, §69; 1879, c. 73, §69; 1881, c. 12, §69; 1904, c. 4, §109; 1905, c. 35, §109; Code 1923, c. 29, §109.)

§1. Public Service Corporations; Returns of Property to Board of Public Works.—On or before the first day of April in each year a return in writing to the board of public works shall be delivered to the tax commissioner by the owner or operator of every railroad, wholly or in part within this State; by the owner or operator of every railroad bridge upon which a separate toll or fare is charged; by the owner or operator of every car or line of cars used upon any railroad within the State for transportation or accommodation of freight or passengers, other than such owners or operators as may own or operate a railroad within the State; by the owner or operator of every express company or express line, wholly or in part within this State, used for the transportation by steam or otherwise of freight and other articles of commerce; by the owner or operator of every pipe line, wholly or in part within this State, used for the transportation of oil or gas or water, whether such oil or gas or water be owned by such owner or operator or not, or for the transmission of electrical or other power, or the transmission of steam or heat and power or of articles by pneumatic or other power; and by the owner or operator of every telegraph or telephone line, wholly or in part within this State, except private lines not operated for compensation; and by the owner and operator of every gas company and electric lighting company furnishing gas or electricity for lighting, heating or power purposes; and hydroelectric companies for the generation and transmission of light, heat or power; water companies furnishing or distributing water, and all other public service corporations or persons engaged in public service business whose property is located wholly or in part within this State. The words “owner or operator”, as applied herein to railroad companies, shall include every railroad company incorporated by or under the laws of this State for the purpose of constructing and operating a railroad, or of operating part of a railroad within this State, whether such railroad or any part of it be in operation or not; and shall also include every other railroad company, or persons or associations of persons, owning or operating a railroad or part of a railroad in this State on which freight or passengers, or both, are carried for compensation. The word “railroad,” as used herein includes every street, city, suburban or electric or other railroad, or railway. The words "owner or operator, ” as applied herein to express companies shall include every express company incorporated by or under the laws of this State, or doing business in this State, whether incorporated or not, and any person or association of persons, owning or operating any express company or express line upon any railroad or otherwise, doing business partly or wholly within this State. Such return shall be signed and sworn to by such owner or operator if a natural person, or, if such owner or operator shall be a corporation, shall be signed and sworn to by its president, vice president, secretary or principal accounting officer. The return required by this section of every such owner or operator shall cover the year ending on the thirty-first day of December, next preceding, and shall be made on forms prescribed by the board of public works, which board is hereby invested with full power and authority and it is hereby made its duty to prescribe such forms as will require from any owner or operator herein mentioned such information, as in the judgment of the board, may be of use to it in determining the true and actual value of the properties of such owners or operators. And the board of public works shall give due consideration to any return filed in compliance with this section, but any such return shall not necessarily constitute the sole base for assessment purposes, it being the intention of this article that the board’s rights, duties, methods and sources of information as regards returns to be filed hereunder or as regards any additional information or as regards the ascertainment of the value of or the assessment of any property shall be limited only by the provisions contained in the whole of this chapter.(1863, c. 118, §52; Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883, c. 52; 1904, c. 4, §84; 1905, c. 35, §84; 1909, c. 67, §84; Code 1923, c. 29, §84; 1925, c. 43, §84.)

§2. Railroads.—In the case of a railroad, such return shall show for every such owner or operator: (a) The whole number of miles of railroad owned, leased or operated within this State; (b) if such railroad be partly within and partly without this State, the whole number of miles within this State, and the whole number of miles without the same, including its branches in and out of the State; (c) the railroad track in each county in this State through which it runs; giving the whole number of miles of road in the county, including the track and its branches and side and second tracks, switches and turnouts therein, and the true and actual value per mile of such railroad in each county, stating the valuation of main track, second main track, branches, sidings, switches and turnouts separately; (d) all rolling stock owned, leased or operated, showing in separate classes: (1) The rolling stock owned; (2) the rolling stock leased or held under any conditional sale or other contract, giving such owner or operator the possession or control thereof; (3) the rolling stock used upon the line of such owner or operator, but owned by other railroad companies not owning or operating a railroad wholly or in part within this State; and (4) the rolling stock used upon such line, but owned, held or operated by corporations or companies not railroad companies, or by in dividuals and for each of such classes giving a detailed statement of the number and ownership of engines, car lines and cars, including passenger, mail, express, baggage, freight, sleeping, dining, parlor, refrigerator, stock and other cars of every description, and the names and addresses of the owners, and the true and actual value of all such cars used wholly or in part in this State, distinguishing between those used wholly in this State and those used partly within and partly without the State; the whole number of engines, including their appendages, used wholly or in part within this State, distinguishing between those used wholly within this State and those used partly within and partly without the same, and the true and actual value of those used wholly within the State and those used partly within and partly without the State; and the proportional value of cars and engines used partly within and partly without the State, according to the time used and the number of miles run by such cars and engines in and out of the State; and the proportional value thereof in each county in this State within which such railroad runs; (e) the depots, station houses, section houses, freight houses, machine and repair shops and machinery therein, and all other buildings, structures and appendages connected; thereto or used therewith, including tool houses: and the tools usually kept therein, together with all other real estate, other than railroad track, owned or used in connection with the railroad, and not otherwise taxed, including telegraph and telephone lines, owned or used, and the true and actual value of all buildings and structures, and all such machinery and appendages, and each parcel of such real estate, including such telegraph or telephone lines, and the true and actual value thereof in each county in this State in which it is located; (f) personal property, of every kind whatsoever, including money, credits and investments wholly held or used in this State, showing the amount and value thereof in each county; (g) an itemized list of all other real property, with the location thereof, which list shall show as to each parcel whether it is assessed for taxation, and if so, by what officer or authority; (h) the capital actually employed; the total amount of bonded indebtedness, and of indebtedness not bonded; gross earnings for the year, including earnings from telegraph lines, which shall be stated separately, on the whole length of road, including the branches thereof, in and out of the State, and also such earnings within the State on way freight and passengers, and the proportion of such earning in this State on through freight and passengers carried over lines in and out of the State, according to the time used and the by the number of miles the same was carried within and the number of miles without the State; and, if such owner or operator be a corpration, its actual capital stock, and the number, character, amount and market value of the shares thereof, and the amount of capital stock actually paid in; (i) gross expenditures for the year, giving a detailed statement thereof under each class or head of expenditures.(1863, c. 118, §52; Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883. c. 52, §67; 1904, c. 4, §85; 1905, c. 35, §85; Code 1923, c. 29, §85.)

§3. Toll Bridges.—In the case of any bridge upon which a separate toll or fare is charged, such return shall show: (a) The location of the same; (b) for what used; and, if used by a railroad, what railroad uses it; (c) the length of such bridge; and, if used by a railroad, the number of tracks on it; (d) all other property owned by such owner or operator and used in connection with such bridge; (e) the capital actually invested; the amount of capital stock authorized and issued, the par value and the market value of the shares into which the capital stock is divided, and the amount of dividends declared on the capital stock within the twelve months preceding the first day of the current assessment year; the total amount of bonded indebtedness and of indebtedness not bonded; gross earnings for the year from all sources; (f) gross expenditures for the year, giving a detailed statement thereof under each class or head of expenditure; (g) any other information requested by the board of public works which the board deems may be of use to it in determining the actual value of such bridge or bridges.(1904, c. 4, §86; 1905, c. 35, §86; 1907, c. 80, §86; Code 1923, c. 29, §86.)

§4. Car Line Companies.—In the case of car lines used for the transportation or accommodation of passengers or freight by owners or operators, other than railroad companies making their return under this law, such return shall show for every such owner or operator: (a) All cars and other rolling stock, giving a detailed statement of the number of cars, including passenger, mail, express, baggage, freight, sleeping, dining, parlor, refrigerator, stock or other cars of every description, and the true and actual value of all such cars used wholly or in part in this State, distinguishing between those used wholly in this State and those used partly within and partly without the State, and the true and actual value of those used wholly within the State and those used partly within and partly without the State, and the proportional value of such cars used partly within and partly without the State, according to the time used and the number of miles run by such cars in and out of the State, the railroad over which they were run, and the proportional value in each county within this State within which such cars were run; but in any case where it may appear to the board of public works that from the nature of the employment of such cars, or otherwise, it is not practicable to show the matters hereinbefore required in this section as to the cars used in this State, and the proportional value of the cars used partly within and partly without this State and each county thereof, the board may, as to such matters, accept such other information as it may be practicable to obtain, or in its discretion the board may dispense with such showing as to any such matter; (b) real and personal property of every kind, whatever, including money, credits and investments, and the amount thereof, wholly held or used in this State, showing the amount and the true and actual value in each county; (c) the actual capital employed in the business of such owner or operator, the total amount of bonded indebtedness with respect to such line, and of indebtedness not bonded; the whole length of the several lines of railroad over which such cars run, including branches and connecting lines in and out of the State; and, if such owner or operator be a corporation, its actual capital stock and the number, character, amount and market value of the shares thereof, and the amount of capital stock actually paid in; its bonded indebtedness and its indebtedness not bonded. The board of public works shall have the right to require any such owner or operator to furnish such other and further in formation as, in the judgment of the board, may be of use to it in determining the true and actual value of the property to be assessed to such owner or Operator.(1904, c. 4, §87; 1905, c. 35, §87; Code 1923, c. 29, §87.)

§5. Pipe Line Companies.—In the case of a pipe line, such return shall show for each owner or operator: (a) The number of miles of pipe line owned, leased or operated within this State, the size or sizes of the pipe composing such line, and the material of which such pipe is made; (b) if such pipe line be partly within and partly without this State, the whole number of miles thereof within this State and the whole number of miles without this State, including all branches and connecting lines in and out of the State: (c) the length, size and true and actual value of such pipe line in each county of this State, including in such valuation the main line, branches and connecting lines, and stating the different values of the pipe separately; (d) its pumping stations, machine and repair shops and machinery therein, tanks, storage tanks and all other buildings, structures and appendages connected or used therewith, together with all real estate, other than its pipe line, owned or used by it in connection with its pipe line, including telegraph and telephone lines, and the true and actual value of all such buildings, structures, machinery and appendages and of each parcel of such real estate, including such telegraph and telephone lines, and the true and actual value thereof in each county in this State in which it is located; and the number and value of all tank cars, tanks, barges, boats and barrels; (e) its personal property of every kind whatsoever, including money, credits and investments, and the amount thereof wholly held or used in this State, showing the amount and value thereof in each county; (f) an itemized list of all other real property within this State, with the location thereof; (g) the actual capital employed in the business of such owner or operator, the total amount of the bonded indebtedness of such owner or operator with respect to such line, and of in debtedness not bonded; and, if such owner or operator be a corporation, its capital stock, the character, number and amount and the market value of the shares thereof, and the amount of capital stock actually paid in; its bonded indebtedness and its indebtedness not bonded. The board of public works shall have the right to require such owner or operator to furnish such other and further information as, in the judgment of the board, may be of use in determining the true and actual value of the property to be assessed to such owner or operator.(1904, c. 4, §88; 1905, c. 35, §88; Code 1923, c. 29, §88.)

§6. Express Companies.—In case of an express company or express line, such report shall show for every such owner or operator: (a) The whole number of miles of railroad over which such express company operates its cars within this State; (b) if such railroad be partly within and partly without this State, the whole number of miles of such railroad over which such express company runs its cars within this State, and the whole number of miles without the same, including its branches in and out of of this State; (c) the whole number of miles of railroad in each county in this State over which such express company runs its cars; (d) the whole number of cars used or run by it within the limits of this State; (e) the gross and net earnings of such express company wherever its business is carried on, and the gross and net earnings within the limits of this State; (f) the personal property of every kind whatsoever, including the number of horses, drays, wagons, carts, money, credits and investments wholly held or used in this State, showing the amount and value thereof in each county; (g) an itemized list of all its real property, with the location thereof; which list shall show, as to each parcel, whether it is assessed for taxation, and if so, by what officer or authority; (h) the capital actually employed and the amount of indebtedness; and, if such owner or operator be a corporation, its actual capital stock, and number, character, amount and market value of the shares thereof, and the amount of capital stock actually paid in; (i) the gross expenditures for each year, giving a detailed statement thereof under each class or head of expenditure.(1905, c. 35, §88a; Code 1923, c. 29, §88a.)

§7. Telegraph and Telephone Companies.—In the case of a telegraph or telephone line, such report shall show for every such owner or operator: (a) The number of miles of lines owned, leased or operated within this State, the gauge of the wire, the number of strands of wire, the material of which it is made, and, as accurately as may be, the time when the line or any material part thereof was constructed or last replaced; (b) if such lines be partly within and partly without the State, the whole number of miles thereof within this State and the whole number of miles without this State, including all branches and connecting lines in and out of the State; (c) the true and actual value per mile of such line in each county of this State; (d) its stations, shops and machinery therein, and all buildings, structures and appendages connected or used therewith, together with all real estate, other than its telegraph or telephone line, owned or used by it in connection with its line, and of each parcel of such real estate and the true and actual value thereof in each county in this State in which it is located; (e) its personal property of every kind whatsoever, including money, credits and investments, and the amount thereof wholly held or used in this State, showing the amount and value thereof in each county; (f) an itemized list of all other real property within this State, with the location thereof; (g) the actual capital employed in the business of such owner or operator, the total amount of the bonded indebtednes of such owner or operator, with respect to such line, and of all indebtedness not bonded; and, if such owner or operator be a corporation, its capital stock, the character, number, amount and the market value of the shares thereof, and the amount of capital stock actually paid in; its bonded indebtedness and its indebtedness not bonded. The board of public works shall have the right to require any such owner or operator to furnish such other and further information as, in the judgment of the board, may be of use to it in determining the true and actual value of the property to be assessed to such owner or operator.(1904, c. 4, §89; 1905, c. 35, §89; Code 1923, c. 29, §89.)

§8. Failure to Make Return to Board of Public Works; Requirements of Board.—All returns to be made to the board of public works, under this chapter, shall be made in conformity with any reasonable requirement of the board of which the person making the return shall have had notice, and shall be made upon forms which may be furnished by the board, and according to instructions which the board may give relating thereto, and to the description and itemizing of the property. And such owner or operator, whether a natural person, or a corporation or company, failing to make such return as herein required shall be guilty of a misdemeanor, and fined one thousand dollars for each month such failure continues.(1863, c. 118, §53; Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883, c. 52, §67; 1904, c. 4, §90; 1905, c. 35, §90; Code 1923, c. 29, §90.)

§9. Compelling Such Return; Procuring Information by Board.—If any owner or operator fail to make such return, in the time or manner hereby required, it shall be the duty of the tax commissioner to take such steps as may be necessary to compel the making of such return, and to enforce any and all penalties imposed by law for such failure. The return delivered to the tax commisioner shall be examined by him, and if any be found insufficient in form or in any respect defective, imperfect or not in compliance with law, he shall compel the person required to make it to do so in proper and sufficient form, and in all respects as required by law. The tax commissioner shall arrange, collate and tabulate such returns so that they may be conveniently considered and disposed of by the board and shall then, as soon as practicable, lay them before the board of public works. If such return be satisfactory to the board, it shall approve the same, and, by an order entered upon its records, direct the auditor to assess the property of such owner or operator with taxes; and he shall thereupon assess the same as hereinafter provided. But if such return be not satisfactory to the board, or if any such owner or operator fail to make such return as herein required, said board of public works shall proceed, in such manner as to it may seem best, to obtain the facts and in formation required to be furnished by such returns; and to this end the said board may send for persons and papers, and may compel the attendance of any person and the production of any paper necessary, in the opinion of said board, to enable it to obtain the information desired for the proper discharge of its duties under this section. Any expenses necessarily incurred by said board in procuring such information shall be paid by the governor out of the contingent fund.(1863, c. 118, §52; Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883, c. 52, §67; 1904, c. 4, §91; 1905, c. 35, §91; Code 1923, c. 29, §91.)

§10. Failure to Give Information Required by Board.—If any person shall refuse to appear before said board when required by it to do so, as aforesaid, or shall refuse to testify before said board in regard to any matter as to which said board may require him to testify, or if any person shall refuse to produce any paper in his possession or under his control, which said board may require him to produce, every such person shall be guilty of a misdemeanor and fined five hundred dollars, and may be imprisoned not less than one nor more than six months, at the discretion of the court.(1863, c. 118, §52; Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883, c. 52, §67; 1904, c. 4, §92; 1905, c. 35, §92; Code 1923, c. 29, §92.)

§11. Valuation of Property by Board.—As soon as possible after the board of public works shall have procured the necessary information to enable it to do so, and, at the latest, before the first day of June, said board shall proceed to assess and fix the true and actual value of all property of such owner or operator hereinbefore required to be returned, so far as the said board has been able to ascertain the same, in each county through which the railroad, car line, cars, express, telegraph, telephone, or pipe line of any such owner or operator runs, and in which any property to be assessed is located. In ascertaining such value the board shall consider the return, if any, made by the owner or operator, and any return which may have been previously made by such owner or operator, and all the evidence and information it has been able to procure by the means aforesaid, and such as may be offered by such owner or operator. When the board of public works has assessed any property hereby required to be returned, and has determined the valuation thereof, such assessment and valuation shall be entered of record in the book of minutes of its proceedings, and shall be certified by the secretary of the board to the auditor. Nothing in this chapter contained shall be construed to require the assessment by the board of public works of any part of the railroad, telegraph, telephone or pipe line until such part is so far completed as to be fit for use. But material held by any railroad, telegraph, telephone or pipe line company shall be returned to the board of public works for assessment as personal property. As soon as such assessment is made, the secretary of the board shall notify the owner or operator affected thereby of the amount thereof by written notice deposited in the post office, addressed to such owner or operator at the principal office or place of business of such owner or operator. Such assessment and valuation shall be final and conclusive, unless the same be appealed from in the manner following, within thirty days after such notice is so deposited.(1863, c. 118, §52; Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883, c. 52, §67; 1904, c. 4, §93; 1905, c. 35, §93; 1921, c. 152, §93; Code 1923, c. 29, §93.)

§12. Appeal From Valuation by Board.—Any owner or operator claiming to be aggrieved by any such decision may, within the time aforesaid, apply by petition in writing to the circuit court of the county in which the property so assessed is situated, or if such property be situated in more than one county then in the county in which the largest assessment of such owner or operator was made in the next preceding year, for an appeal from the assessment and valuation so made of all such property; and jurisdiction is hereby conferred upon and declared to exist in the court to which such application is made to grant, docket and hear such appeal; and such appeal, as to all of the property so assessed, as well that situated in the county of the court so applied to, as that situated in the several other counties, shall forthwith be allowed by such court so applied to, and be heard by such court as to all of such property as soon as possible after the appeal is docketed; but notice in writing of such hearing shall be given to the prosecuting attorney of each of the counties in which such property so assessed is situated, and to the state tax commissioner, at least ten days beforehand. Upon such hearing the court shall hear all such legal evidence as shall be offered on behalf of the State or any county, district or municipal corporation interested, or on behalf of the appealing owner or operator. If the court be satisfied that the value so fixed by the board of public works is correct, it shall confirm the same, but if it be satisfied that the value so fixed by said board is either too high or too low, the court shall correct the valuation so made and ascertained and fix the true and actual value of such property according to the facts proved, and shall certify such value to the auditor and to the secretary of the board of public works.(1863, c. 118, §52; Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883, c. 52, §67; 1904, c. 4, §94; 1905, c. 35, §94; Code 1923, c. 29, §94.)

§13. Apportionment of Value Among Counties, Districts and Municipalities.—In case the list and valuation of the property filed with the tax commissioner as aforesaid, be satisfactory to the board of public works, or in case assessment of the property of such owner or operator is made by the board of public works as aforesaid, the auditor shall immediately apportion to each county, in which any part of such property is situated, the value of the property therein of every such owner or operator as valued or assessed as aforesaid, and further shall apportion such value among the several districts, school districts and independent school districts therein, and a proportional valuation to each municipality therein, in which any part of such property is situated, according to the value thereof, as near as may be, and forthwith shall certify to the county court of such county the values so apportioned. The clerk of the county court shall forthwith certify such values to the several districts, school districts, independent school districts and municipalities, respectively, in such county.(1863, c. 118, §52; Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883, c. 52, §67; 1904, c. 4, §95; 1905, c. 35, §95; Code 1923, c. 29, §95; 1925, c. 37.)

§14. Certification of Levies to Auditor.—The clerk of the county court of every county in which any property lies which was so assessed shall, within thirty days after the county and district levies are laid by such court, certify to the auditor the amount levied upon each one hundred dollars’ value of the property in the county for county purposes, and on each one hundred dollars of the value of the property in each magisterial district for district purposes. It shall be the duty of the secretary of the board of education of every school district and independent district in which any part of the property lies, within thirty days after the levy is paid therein for free school and building purposes, or either, to certify to the auditor the amount so levied on each one hundred dollars’ value of the property therein for each of such purposes; and it shall be the duty of the recorder, clerk, or other recording officer of every municipal corporation in which any part of the property lies, within the same time, after a levy is laid therein for any of the purposes authorized by law, to certify to the auditor the amount levied upon each one hundred dollars’ value of the property therein for each and every purpose.(1863, c. 118, §52; Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883, c. 52, §67; 1904, c. 4, §96; 1905, c. 35, §96; Code 1923, c. 29, §96.)

§15. Failure of Officers to Perform Duties as to Property Public Service Corporations.—Any clerk of a county court, secretary of the board of education, or recorder, clerk or other recording officer of a municipal corporation, who shall fail to perform any of the duties herein required of him shall be guilty of a misdemeanor, and, upon conviction thereof, fined not less than one hundred nor more than five hundred dollars. In case of the failure of any such officers to furnish to the auditor the certificate herein required, the auditor may obtain the rate of taxation for any of such purposes from the copies of the land books on file in his office, if the same be found in such books, if not, in such other way or manner as he may deem necessary or proper for the purpose.(1863, c. 118; Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883, c. 52, §67; 1904, c. 4, §97; 1905, c. 35, §97; Code 1923, c. 29, §97.)

§16. Entry of Assessment by Auditor of Property of Such Corporations.—As soon as possible after the valuation of the property of such owner or operator is fixed by the board of public works or by the circuit court on appeal as aforesaid, and after he shall have obtained the information herein provided for to enable him to do so, the auditor shall assess and charge the property of every such owner or operator with the taxes properly chargeable, thereon, in a book to be kept by him for that purpose, as follows: (a) With the whole amount of taxes upon such property for state and state school purposes, if any such taxes are levied; (b) with the whole amount of taxes on such property in each county for county purposes; (c) with the whole amount of taxes on such property in each magisterial district for road and other district purposes, other than free school and building purposes; (d) with the whole amount of taxes on such property in each school district and independent school district, for free school and building purposes; (e) with the whole amount of taxes on such property in each municipal corporation for each and all of the purposes for which a levy therein was made by the municipal authorities of such corporation.(1863, c. 118; Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883, c. 52, §67, 1904, c. 4, §98; 1905, c. 35, §98; Code 1923, c. 29, §98.)

§17. Injunction to Restrain Collection of Tax.—No injunction shall be awarded by any court or judge to restrain the collection of the taxes, or any part of them, so assessed upon the property of such owner or operator, except upon the ground that the assessment thereof was in violation of the Constitution of the United States, or of this State; or that the same were fraudulently assessed, or that there was a mistake made by the auditor in the amount of taxes properly chargeable on the property of such owner or operator; and in the latter case no such injunction shall be awarded unless application be first made to the auditor to correct the mistake claimed, and the auditor shall refuse to do so, which fact shall be stated in the bill, nor unless the complainant pay into the treasury of the State all taxes appearing by the bill of complaint to be owing.(1863, c. 118, Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883, c. 52, §67; 1904, c. 4, §99; 1905, c. 35, §99; Code 1923, c. 29, §99.)

§18. Payment of Assessment by Owner or Operator.—The auditor shall, as soon as possible after such assessment is completed, make out and transmit by mail or otherwise, to such owner or operator, a statement of all taxes and levies so charged, and it shall be the duty of such owner or operator, so assessed and charged, to pay the whole amount of such taxes and levies into the treasury of the State by the twentieth day of January next after the assessment thereof, subject to a deduction of two and one-half per cent upon the whole sum, if the same be paid on or before that day. If such owner or operator fail to pay such taxes and levies by the said twentieth day of January, the auditor shall add ten per cent to the amount thereof to pay the expense of collecting the same, and shall certify to the sheriff of each county the amount of such taxes and levies assessed within his county; and it shall be the duty of every sheriff to collect and account for such taxes and levies in the same manner as other taxes are levied or collected and accounted for by him. The payment of such taxes and levies by any such owner or operator shall not prejudice or affect the right of such owner or operator to obtain relief against the assessment or valuation of its property in proceedings now pending or hereafter brought under the provisions of section twelve of this article, or in any suit, action or proceeding in which such relief may be obtainable; and if under the provision of said section twelve or in any suit, action or proceeding, it be ascertained that the assessment or valuation of the property of such owner or operator is too high and the same is accordingly corrected, it shall be the duty of the auditor of the State to issue to the owner or operator a certificate showing the amount of taxes and levies which have been overpaid, and such certificate shall be receivable thereafter for the amount of such overpayment in payment of any taxes and levies assessed against the property of such owner or operator, its successors or assigns. It shall likewise be the duty of said auditor to certify to the county courts, school districts and municipalities, the amounts of the respective overpayments distributable to such counties, school districts and municipalities.(1863, c. 118; Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883, c. 52, §67; 1904, c. 4, §100; 1905, c. 35, §100; 1907, c. 48, §100; Code 1923, c. 29, §100.)

§19. Accounting by Sheriff for District an Municipal Taxes From Public Service Corporations.—When the district and independent school district taxes and levies are collected by the sheriff, he shall account for and pay the same as treasurer of such district. When such taxes and levies due to a municipal corporation are collected by the sheriff he shall pay the same to the proper collecting officer, or treasurer, of such municipal corporation, or otherwise, as the council or other proper authority thereof may direct.(1863, c. 118; Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c 161, §67; 1883, c. 52, §67; 1904, c. 4, §101; 1905, c. 35, §101; Code 1923, c. 29, §101.)

§20. No Release of Taxes Assessed Against Such Corporations.—Neither the county court of any county, nor any board of education, nor the municipal authorities of any incorporated town, shall have jurisdiction, power or authority, by compromise or otherwise, to remit or release any portion of the taxes so assessed upon the property of any such owner or operator, and when such taxes or levies are certified to the sheriff of any county for collection, as aforesaid, it shall be his duty to collect the whole thereof, regardless of any order or direction of any such county court, board of education or municipal authority to the contrary; and, if he fail to do so, he and his sureties in his official bond shall, unless he be restrained or prohibited from so doing by legal process from some court having jurisdiction to issue the same, be liable thereon for such taxes and levies he may so fail to collect, if he could have collected the same by the use of due diligence. Any member of the county court or board of education, or of the council of a municipal corporation, who shall vote to remit or release any part of the taxes, so assessed on the property of any such owner or operator, shall be guilty of a misdemeanor and fined five hundred dollars, and shall be removed from his office by the court by which the judgment of such fine is rendered, in addition to such fine.(1863, c. 118; Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883, c. 52, §67; 1904, c. 4, §102; 1905, c. 35, §102; Code 1923, c. 29, §102.)

§21. Accounting for Levies Against Public Service Corporations.—When such taxes and levies are paid into the treasury, as herein provided, the auditor shall account to the sheriff of each of the counties, to which any sum so paid in for county levies belongs, for the amount due such county, and may arrange the same with such sheriff in any settlement for state taxes in such a way as may be most convenient; and the sheriff shall account to the county court of his county for the amount so received by him, in the same manner as for other county levies. The amount so paid for each district and independent school district shall be added to the distributable share of the school fund payable to such district, and shall be paid upon the requisition of the county superintendent of free schools in like manner as other school moneys are paid.(1863, c. 118; Code 1868, c. 29, §67; 7, 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883, c. 52, §67; 1904, c. 4, §103; 1905, c. 35, §103; Code 1923, c. 29, §103; 1925, c. 38, §103.)

§22. Certification by Auditor of Amount Chargeable to Sheriff from Levies Against Public Service Corporations; Payment of Amount Due Municipality.—The auditor shall certify to the county court and the county superintendent of schools of every such county, on or before the first day of April in each year, the respective amounts with which the sheriff thereof is chargeable on account of the various levies upon the property of such owner or operator. The amount so paid in for each municipal corporation shall, as soon as received by the auditor, be paid over to the sheriff, or the treasurer of such municipal corporation, or to such other officer of the municipality as the council may designate, and the auditor shall report such payment to the council. But the failure of the clerk of any county court, or the secretary of any board of education, or the proper officer of any municipal corporation, to certify the levies to the auditor within the time herein prescribed shall not invalidate or prevent the assessment required by this article, but the auditor shall make the assessment and proceed to collect or certify the same to the sheriff as soon as practicable after he shall have obtained the information necessary to make such assessment.(1863, c. 118; Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883, c. 52, §67; 1904, c. 4, §104; 1905, c. 35, §104; Code 1923, c. 29, §104.)

§23. Collection by Suit of Taxes Against Public Service Corporations.—The taxes and levies assessed against any such owner or operator shall constitute a debt to the State or county, district or municipal corporation entitled thereto, and may be collected by action of assumpsit or other appropriate judicial proceedings, which remedy shall be in addition to all other existing remedies. The right of the State or of any county or district, or municipal corporation, to enforce by suit or otherwise the collection of taxes or levies heretofore assessed, or the right to which has heretofore accrued, shall not in any manner be affected or impaired by anything in this chapter contained.(1863, c. 118; Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883, c. 52, §67; 1904, c. 4, §105; 1905, c. 35, §105; Code 1923, c. 29, §105.)

§24. Assessment of Buildings and Real Estate of Public Service Corporations.—All buildings and real estate owned or held by such owner or operator, and used or occupied for any purpose immediately connected with the property, shall be included in such assessment by the board of public works; but all real estate owned or held by any such owner or operator, and not used or occupied for purposes immediately connected with the property, shall be assessed as otherwise provided in this chapter.(1863, c. 118, §52; Code 1868, c. 29, §67; 1875, c. 54, §67; 1879, c. 73, §67; 1881, c. 12, §67; 1882, c. 161, §67; 1883, c. 52, §67; 1904, c. 4, §106; 1905, c. 35, §106; Code 1923, c. 29, §106.)

§1. Collection of Capitation Tax; List of Personalty.—While making the assessment required in article three of this chapter, it shall be the duty of the assessor and deputies to see every person in his county who is liable to taxation therein upon property or capitation, and obtain from him the sworn statement of his personal property, but it shall likewise be the duty of every person liable to taxation to make a report of his property to the assessor, whether called upon to do so or not; he shall at the same time collect from every male person, over the age of twenty-one years, liable therefor, a capitation tax of one dollar for the support of free schools, and shall also collect the road capitation tax from all persons liable therefor, and deliver to such person a receipt therefor; in case any person liable therefor shall fail or refuse to pay such capitation, the assessor shall levy upon and take into his possession property or effects of the delinquent sufficient to pay such capitation taxes and the cost of levy and sale; the assessor shall have, as to such capitation taxes, the same powers of levy and sale and of collection as is vested in the sheriff for the collection of taxes and he shall be entitled to the same fees; the assessor shall, not later than the fifteenth day of each month, turn over to the auditor all capitations for state school purposes collected by him during the previous month and not paid over, less commissions of ten per cent, to which the assessor shall be entitled for collection; he shall also at the end of each month turn over to the sheriff all capitations collected for district road purposes and not paid over: Provided, That all soldiers and sailors who are residents of West Virginia, and who served in either the union or the confederate army during the civil war, shall be exempt from paying capitation taxes of any kind in this State. At the levy term of the county court the assessor shall make report to such court of all capitations collected for state school purposes, and all capitations collected for district road purposes, the names of those from whom collected, the names of all delinquents, and the cause of delinquency in each case; such report shall be verified by the affidavit of the assessor; such assessor shall not thereafter for the year have authority to collect capitations, but a copy of such report shall be by the county court turned over to the sheriff, who shall forthwith proceed to collect all capitations remaining unpaid whether or not they appear upon such report; the assessor shall be charged by the county court with all delinquencies appearing in such report, and likewise with all delinquencies not reported by him but afterwards ascertained or reported by the sheriff, or ascertained in any other way, and credited with all collections on that account made and paid over to the sheriff; he shall also be credited with such delinquencies as the county court shall be satisfied could not have been collected either by the assessor, or sheriff, by the exercise of due diligence, and, in case the sheriff shall fail to use due diligence in the ascertainment and collection of such delinquencies, he and his sureties, on his official bond, shall be liable to the assessor for all damages sustained by him, on that account; the assessor shall, in addition to other bonds required of him, give bond in a penalty to be fixed by the county court, of not less than four thousand nor more than twenty thousand dollars, and conditioned for the faithful performance of his duties under this chapter.

It shall be the duty of the tax commissioner to prepare and furnish to the assessors all tickets, blanks and forms necessary for the purpose of this section; the tickets so furnished for each county shall be numbered consecutively, and the assessor shall account for each ticket furnished him, as well as for the taxes collected.

Any assessor, assessors or deputy assessors failing to account for and to turn over, within the time herein fixed, any money or moneys collected by them under the provisions of this section, shall be guilty of embezzlement.(1904, c. 4, §53; 1905, c. 35, §53; 1907, c. 80, §53; 1907, Ex. Sess., c. 15, §53; 1921, c. 152, §53; Code 1923, c. 29, §53; 1923, c. 35.)

§1. On Real and Personal Property for State Purposes.—The state levy, other than for bonded indebtedness, shall be as follows: On all real and personal property not exempt from taxation not to exceed ten cents on the one hundred dollars’ valuation, for state and state school taxes, shall be imposed upon real and personal property: Provided, That the board of public works may reduce and fix the amount of the levy for state and state school purposes to any amount not less than one cent on each one hundred dollars; and said board may, when it deems that no state levy is necessary for any year, so declare, and refrain from fixing or laying any such levy for such year; and said board, in its discretion, may apportion the levy fixed by it between the state fund and the general school fund. But if the amount of the general school fund in any year is less than seven hundred and fifty thousand dollars, the board of public works shall transfer thereto from the state fund an amount necessary to make the general school fund at least seven hundred and fifty thousand dollars. Any act of the board of public works in fixing the levy shall be certified by the president and secretary of said board to the clerk of the county court, the assessor and the sheriff of each county not later than the first day of August of the year for which such levy is to apply; and it shall be the duty of such officers to extend the levy so fixed by the board of public works on the personal property books and the land books of their county.(1868, c. 196; Code 1868, c. 33, §2; 1877, c. 108, §2; 1885, c. 20, §2; 1887, c. 29, §51; 1904, c. 3, §51; 1905, c. 36, §62; 1907, c. 82, §62; 1911, c. 67, §62; 1913, c. 66; 1915, 2nd Ex. Sess., c. 3, §62; Code 1923, c. 32, §62.)

§2. Time for Estimates.—The county court of every county, the board of education of every school and independent school district, and the common council or other fiscal body in lieu thereof of every municipal corporation, shall hold a session on the first Tuesday in August in each year for the transaction of business generally, and especially for the transaction of business as herein required.(1908, c. 9, §1; 1919, c. 126, §1; Code 1923, c. 28A, §1.)

§3. Levies by County Court.—At such session the county court shall ascertain the condition of the fiscal affairs of the county, and make up an itemized statement thereof, which shall set forth in detail:

First. The amount due and the amount that will become due and collectible from every source during the current fiscal year except from the levy of taxes to be made for the year to the county as a whole and to the road fund and any other fund of any district of the county;

Second. The debts and demands owed by the county as a whole and the debts and demands payable out of the road or other fund of any district thereof, including debts and demands that will become due and payable during the year by the county as a whole or out of the funds of any district thereof, including interest on any indebtedness, funded or bonded, or otherwise;

Third. All other expenditures under the several heads of expenditures to be made and payable out of the levy of the current fiscal year, whether by the county as a whole or out of the road fund or other fund of any district thereof, with proper allowances for delinquent taxes, exonerations and contingencies.

Such statement shall set forth the total amount necessary to be raised by the levy of taxes for the current year, the rate of such levy in cents on each one hundred dollars’ assessed valuation proposed on the property as a whole, and on the property in each district for district funds, and on the property in each municipal corporation. A copy of such statement duly certified by the clerk of the court shall be forwarded to the tax commissioner, and such statement shall also be published twice, at least one week intervening between publications, in two newspapers of general circulation published in the county, and of opposite politics. If there be but one newspaper published in the county, the publication shall be made therein. The session shall then stand adjourned until the third Tuesday in August, at which time it shall reconvene, and it shall then be the duty of such court to hear and consider any objections made orally or in writing by the prosecuting attorney, by the tax commissioner or his representative, or by any taxpayer of the county, to such estimate and proposed levy, or any item thereof. It shall be the duty of the court to enter of record the objections so made, setting forth the reasons and grounds for such objections. But the failure of any officer or taxpayer to offer objections as herein provided shall not preclude him from pursuing any legal remedy necessary to correct any levy made by any fiscal body named in this article. After such objections have been made and heard, the court shall thereupon reconsider the proposed original estimate and proposed rate of levy, and if the objection thereto or any part thereof appear to be well taken, the court shall correct the same accordingly, and it shall thereupon be approved, and, when approved, shall, with the order approving it, be entered by the clerk in the proper record book. The county court shall thereupon levy as many cents on each one hundred dollars’ assessed valuation of the taxable property in the county or district, according to the last assessment thereof, as will produce the amounts shown by the statement approved to be necessary, as follows:

(a) For county purposes, other than roads and bridges, a levy not to exceed thirty cents, such levy to be uniform throughout the county;

(b) For road purposes, as authorized by article eleven, chapter seventeen of this Code.(1908, c. 9, §2; 1909, c. 66, §2; 1913, c. 40, §2; 1919, c. 126, §2; 1919, Ex. Sess., c. 6; Code 1923, c. 28A, §2.)

§4. Certification, Extension and Collection of County Levies.—When an order is made for a levy the clerk of such court shall, within three days thereafter, make out and certify as many copies thereof as may be necessary and forward one of such copies to the tax commissioner and deliver one to the officer who, according to law, is required to collect such levy, and charge such officer with the amount thereof in the proper account book of the county, and shall, also, deliver one of such copies to the assessor. The assessor shall immediately extend the taxes in the land and personal property books. The officer who is required to collect the levy shall make out proper tax bills. County levies shall be collected by the sheriff at the same time, in the same manner, and under the same regulations as other tax are collected. Delinquent lists for county levies shall be returned and delinquent lands sold for county levies in the same manner and at the same place and under the same regulations that lands returned delinquent for state taxes are returned and sold.(1919, c. 126, §3; Code 1923 c. 28A, §3.)

§5. Levies by Boards of Education.—At its session held on the first Tuesday in August as aforesaid, the board of education of each district and independent district, except the independent district of Wheeling, shall, if the laying of a levy be authorized by the voters of a district under the provisions of article nine, chapter eighteen of this Code, ascertain the condition of the fiscal affairs of the district and make up an itemized statement thereof distinguishing between elementary and high schools and the various funds hereinafter provided for each, which statement shall set forth in detail:

First. The separate amounts due the various funds of the district, and the amounts that wil become due and collectible during the current fiscal year except from the levy of taxes to be made for the year;

Second. The debts and demands owed by the district, and the debts and demands that will become due and payable during the current fiscal year, including interest on any indetbedness, funded, bonded or otherwise;

Third. All other expenditures under the several heads of expenditures, to be made and payable out of the levy of the district for the current fiscal year, with proper allowances for delinquent taxes, exonerations and contingencies. Such statement shall also set forth the separate amount necessary to be raised for each fund by the levy of taxes for the current fiscal year, the proposed rate of such levy in cents on each one hundred dollars’ assessed valuation of the taxable property in the district for each of such funds, and the separate and aggregate amounts of the assessed valuation of real estate, personal property, and public utility property assessed by the board of public works. A copy of such statement duly certified by the secretary of the board shall immediately be forwarded to the tax commissioner, and such statement shall, before the next meeting of the board, be published twice, at least one week intervening between publications, in two newspapers of general circulation published in the county, and of opposite politics. If there be but one newspaper published in the county, the publication shall be made therein. The session shall then stand adjourned until the third Tuesday in August, at which time it shall reconvene and proceed to hear the matters in all respects as provided in section three of this article. After having entered the statement as finally approved in its book of record or proceedings, the board shall thereupon levy as many cents on each one hundred dollars’ assessed valuation of the taxable property in the district, according to the last assessment thereof, as will produce the amounts shown by the statement approved to be necessary as follows:

(a) For maintenance fund purposes, for defraying the maintenance expenses for a fiscal school year, a levy not to exceed fifteen cents;

(b) For teachers’ fund purposes, a levy not to exceed forty cents, for the purpose of maintaining the schools of the district for a minimum term, or for a longer term where the same has been extended by or according to law. In case, however, the levy hereunder, including the supplemental apportionment of the general school fund hereinafter provided, will not produce a sufficient fund to pay minimum salaries to a sufficient number of teachers for all the schools of the district for the minimum term it shall be the duty of the board of education to lay an additional levy to make up the deficiency in the teachers’ fund;

(c) In any district or independent district where the term of school has been, or shall hereafter be, extended for a longer period than the minimum term by a majority of the votes cast at an election therein as provided by law, and the maximum rate of levy hereinbefore provided for maintenance building fund purposes and teachers’ fund purposes will not provide sufficient funds to defray the expenses of the term provided by such election, the board of education shall lay a levy sufficiently high to provide the funds necessary to conduct the schools in such district for the term provided by such election, and such levy shall be separated into, and designated as, maintenance fund levy, and teachers’ fund levy. The term of school fixed by such election shall continue from year to year so long as a majority of the votes cast at the election at which the question of ‘‘school levy’’ is submitted, be in favor of such “school levy,” or until the term so fixed shall be changed by a majority vote of the people in such district;

(d) If the majority of the taxpayers of a subdistrict within an incorporated municipality, the boundaries of which subdistrict are, or shall be made, coextensive with the boundaries of such municipality, file with the board of education of the district in which such subdistrict is a part, at their meeting on the first Tuesday in August, a petition praying for an extension of the school term therein for a given number of months, the board shall extend the term of such school for the number of months prayed for in such petition, and shall lay levies sufficiently high on each one hundred dollars’ assessed valuation of the taxable property in such subdistrict according to the last assessment thereof, for such extension, which levies shall be separated into and designated as maintenance building fund levy and a subdistrict teachers ’ fund levy: Provided, however, That any such petition, properly filed with the secretary, shall authorize such board of education to lay such levies, at any regular levy term within four years thereafter, unless the same be rescinded by a similar petition requesting that the same be revoked.

For high school purposes, including junior high schools, and for the purpose of paying the tuition of high school pupils in districts which do not have regularly established high schools, under such regulations as are prescribed by law, such board shall levy a rate sufficiently high to defray the expenses for such high school purposes for the current fiscal year. This levy, other than for paying high school tuition, shall be divided into maintenance fund purposes and teachers’ fund purposes.

For new building and improvement fund purposes, for the purchase of land and for the purpose of erecting and equipping buildings for elementary and high school purposes, for the purchase of furniture and apparatus, for rent and for permanent improvements of old buildings, a levy not to exceed twenty cents. Where, however, an exigency exists for additional housing, and the levy herein provided is not sufficient to provide the necessary funds, an additional levy hereunder may be laid not to exceed twenty cents, but the levy shall not be made until the grounds showing the emergency shall be fully set out in an order made and entered of record by the board of education and then submitted to and approved in writing by the state superintendent of free schools and the tax commissioner.(1908, c. 9, §3; 1919, c. 126, §5; 1921, c. 18, §5; Code 1923, c. 28A, §5.)

§6. Certification, Extension and Collection of School Levies.—Within three days after the board of education has laid the levies for the various funds hereinbefore provided, it shall be the duty of the secretary of the board to forward a certified copy of the orders laying levies to the tax commissioner and to report the rate of levy for each fund to the county superintendent and the assessor, and within three days thereafter it shall be the duty of the county superintendent to report the rate of levy for each of the various funds to the clerk of the county court and the assessor, and the rate of levy for all funds, and the total value of real and personal property in each district and independent district to the state superintendent of free schools and the auditor; and it shall thereupon be the duty of the proper county officers to extend on the land and personal property books the amount of taxes levied as aforesaid, which taxes the sheriff shall collect and account for as required by law.(1919, c. 126, §6; Code 1923, c. 28A, §6.)

§7. Levies by Municipal Councils.—At its session held on the first Tuesday in August, as aforesaid, the common council of every municipal corporation shall ascertain the condition of the fiscal affairs thereof and make up an itemized statement of the same, which shall set forth in detail:

First. The amount due the municipality, and the amount that will become due thereto and collectible during the current fiscal year from every source, except the amount that will be produced by the levy of taxes to be made for the year;

Second. The debts and demands owed by the municipality and the debts and demands that will become due and payable during the current fiscal year, including interest on any indebtedness, funded, bonded or otherwise;

Third. All other expenditures, under the several heads of expenditures, to be made and payable out of the funds of the municipality for the current fiscal year, including the cost of collection of taxes and other claims, with proper allowances for delinquent taxes and contingencies.

Such statement shall also set forth the total amount necessary to be raised by the levy of taxes for the current fiscal year, the rate of such levy in cents on each one hundred dollars’ assessed valuation of the taxable property in the municipality, and the separate and aggregate amounts of the assessed valuation of real estate, personal property, and public utility property assessed by the board of public works. A copy of such statement, duly certified by the clerk, recorder, or other recording officer of such municipality, shall immediately be forwarded to the tax commissioner, and such statement shall also be published as provided in section three of this article. The session shall then stand adjourned until the third Tuesday in August, at which time it shall reconvene and proceed in all respects as provided in said section three. After having entered such statement, as finally approved in its book of record of proceedings, the council shall thereupon levy as many cents, not to exceed fifty, on each one hundred dollars’ assessed valuation of the taxable property in the municipality, according to the last assessment thereof, as will produce the amount shown by such statement to be necessary for municipal purposes.(1908, c. 9, §4; 1919, c 126, §8; Code 1923, c. 28A, §8.)

§8. Certification of Municipal Levies.—Within three days after the council of every municipality has laid the levies as hereinbefore provided, it shall be the duty of the clerk, recorder or other recording officer to forward a certified copy of the order laying levies to the tax commissioner.

§9. Reversal of Levy on Supersedeas; Refund of Taxes.—To an order for any levy, a writ of supersedeas may be allowed by the circuit court of the county, or by the judge thereof in vacation, within forty days thereafter, on the petition of not fewer than twenty-four persons interested in reversing such order. Without waiting the final decision on such writ, the county court, board of education, municipal council or any other levying body, may rescind such order, and order a levy according to law; or if the court shall, on the hearing, be of opinion that the order is contrary to law and reverse the same, the levying body may, in like manner, order a levy according to law. If money be collected under any such order which is afterward rescinded or reversed, the collecting officer shall, upon demand, repay the same to the person from whom it was collected. If he fail to do so, the amount, with cost, may be recovered of him and his sureties, or any one or more of them, by summons before a justice or motion in the circuit court.(1919, c. 126, §4; Code 1923, c. 28A, §4.)

§10. Additional and Debt Levies.—(a) If any county court, board of education, or common council of a municipal corporation be of opinion that the maximum rate of levy of taxes hereinbefore named in subdivision (a) of section three of this article as to counties, or in section five as to elementary and high schools, in school districts, or in section seven as to municipalities, will not produce sufficient funds for the current fiscal year to cover the expenditures for the year in the county or school district, or municipality, as the case may be, it may enter an order on its record book of proceedings setting forth the purposes for which additional funds will be needed, the amount thereof for each purpose, and the total thereof, the separate and aggregate amount of the taxable property on which it is authorized to levy taxes and the rate of levy in cents on each one hundred dollars’ assessed valuation of such property necessary to produce the additional amount estimated to be needed; and in the same order submit to the voters of the county, the school district or the municipality, as the case may be, at an election therefor, the question of such additional levy. If a majority of the votes cast on the question at such election be in favor of such additional levy, the court, board or council, as the case may be, shall have authority to make such additional levy, but the same shall not exceed twenty cents on each one hundred dollars’ assessed valuation of the taxable property in the county, school district, or municipality, according to the last assessment thereof;

(b) If any county, school or independent school district, or municipal corporation, creates in the future a bonded indebtedness according to law, the county court, board of education, or municipal council, as the case may be, shall enter an order on its record book of proceedings setting forth the maximum rates of levy necessary in each year to pay the interest and provide a sinking fund for the discharge of the principal of the bonds at maturity; and in the same order submit to the voters of the county, district or municipality, as the case may be, at the election held for the purpose of authorizing the bond issue, the question of such levy. At such election there shall be printed on the ticket a brief statement of the levy herein provided for, such as “To authorize a maximum special levy of ................. cents to pay the interest on, and ..................... cents to provide sinking fund for the discharge of the principal of the bonds now being voted for according to the order of .....................................entered on the...... day of................................” And directly under neath, in two separate lines, shall be printed the words “For the levy” and “Against the levy,” and there shall be a square in front of each of such lines similar to general election ballots. In all respects the provisions of the laws concerning general elections and elections under the provisions of this chapter shall apply to such election as far as they are practicable. If a majority of the votes cast at such election be in favor of such levy, the county court, board or council, as the case may be, shall have authority to lay such maximum levy, and it may continue to lay the same, or such portion thereof as is necessary, from year to year, without an addi tional vote, until such bonded indebtedness is liquidated; but the funds arising from such levy shall be used for the purposes for which levied and no other.(1908, c. 9, §§5, 6, 8; 1919, c. 126, §9; 1921, c. 18, §9; Code 1923, c. 28A, §9.)

§11. Levy Elections.—The election authorized in section ten of this article may be held at any general election, or at a special election held for the purposes herein stated. Notice thereof, however, shall be given by publication of the order of the court, board of education, or council, calling the same, in two newspapers of general circulation in the territory in which the election is held, and of opposite politics, at least once in each week for two successive weeks before the election, and printed copies of such order shall be posted at each place of voting at least ten days before the election. If there be only one newspaper published in the county, the publication shall be made therein. All the provisions of the laws concerning general elections shall apply to such election as far as they are practicable, except as follows: A separate ticket shall be used at such election held in connection with any other election. On such ticket shall be printed a brief statement of the question submitted such as ‘‘Special election to authorize……………levy of...................cents, according to the order of the............................., entered on the .................day of...............................”; and directly underneath in two separate lines, shall be printed the words ‘‘For the levy’’ and ‘‘Against the levy,” and in front of each there shall be a square, similar to general election ballots. Those favoring the levy shall erase the words ‘‘Against the levy” and those opposed thereto shall erase the words “For the levy,” or the voter may place a cross-mark in the square in front of the line for which he desires to vote. If a majority of those voting on the question be in favor of the levy, such fiscal body submitting the question shall be authorized to lay the same; but if a majority of the votes cast on the question be not in favor of such levy, it shall not be laid. If the question be submitted by the county court, the clerk thereof shall prepare, procure and furnish, to the election commissioners at each place of voting, the tickets, poll books, tally sheets and other things needed; if the question be submitted by a board of education, the secretary thereof shall perform such duty; and if the question be submitted by a council of a municipal corporation, such duty shall be performed by the clerk, recorder or other recording officer of the municipal council. A levy under subdivision (a) of section ten of this article may be submitted for any two successive years that may be named in the order submitting the question to the voters, the rate of levy for each year being stated in such order, and if the levy be authorized as aforesaid, the proper fiscal body may lay such levy, or so much thereof as may be necessary for each of such two years.(1908, c. 9, §7; 1919, c. 126, §10; Code 1923, c. 28A, §10.)

§12. Use of Funds Restricted to Levy Purposes.—Any funds derived from levying of taxes under and pursuant to the provisions of this article shall be expended for the purposes for which levied and no other.(1919, c. 126, §11; Code 1923, c. 28A, §11.)

§13. Unlawful Expenditures, Contracts or Levies.—It shall be unlawful for any county court, board of education, or council of a municipal corporation, or other body charged with the administration of the fiscal affairs of any county, school district or independent school district, or municipality to expend any money or to incur any obligation or indebtedness which such fiscal body is not expressly authorized by law to expend or incur. Nor shall any such fiscal body make any contract, express or implied the performance of which, in whole or in part, would involve the expenditure of money in excess of funds legally at the disposal of such fiscal body, nor issue or authorize to be issued any certificate, order or other evidence of indebtedness which cannot be paid out of the levy for the current fiscal year or out of the fund against which it is issued. Nor shall any such tribunal attempt to lay any levy the rate whereof shall exceed the rate specified by law. Any indebtedness created, contract made or order or draft issued in violation hereof, shall be void and of no effect, and any money received thereon may be recovered from the person receiving the same by the fiscal body which created, made or issued the indebtedness, contract, order or draft. Any member of such fiscal body, or any officer or person who willfully violates any of the provisions of this article, shall expend any money, or incur any debt or obligation, or make or participate in the making of any such contract, or be a party thereto in any official capacity, or issue or cause to be issued any such certificate, order or other evidence of indebtedness, shall be personally liable therefor, both jointly and severally, and an action may be maintained therefor by the State, or by any county, municipal corporation, district, or person prejudiced thereby, in any court of competent jurisdiction. Any such member, officer or person who shall willfully violate the provisions of this article shall be guilty of a misdemeanor, and upon conviction thereof shall be fined not more than five hundred dollars, or be confined in jail not more than one year, or be both fined and imprisoned, and in addition there to shall forfeit his office. Whenever any court of competent jurisdiction by mandamus, injunction, or trial of any action of law, or judicial proceeding, shall ascertain or determine that any member of any fiscal body hereinbefore referred to has negligently or willfully violated any of the provisions of this section, it shall enter an order declaring the office of such member forfeited.

Any taxpayer of the county, school district or independent school district or municipality, as the case may be, or the tax commissioner, for the use and benefit of the county, school district or independent school district, or municipality, as the case may be, may, in his name, institute and prosecute to final judgment including the right of appeal to the supreme court of appeals of the State in any court having jurisdiction, proper action, suit, or proceeding, against the individual members of a county court, board of education, municipal council, or other body in lieu thereof, to recover from them any moneys expended in violation, or without authority of law. All moneys recovered in any such action, suit or proceeding shall be paid into the treasury of the proper fiscal body to the credit of the proper fund. The plaintiff, in case he prevails, shall re cover his costs against the defendants, including a reasonable attorney’s fee to be fixed by the trial court, and included in the taxation of costs. Any such taxpayer, or the tax commissioner, shall have the right to institute and prosecute to final judgment any proceeding for the removal of any member of any county court, board of education, municipal council, or other body in lieu thereof, for expending public money in violation, or without authority of law. Upon the filing of a petition by such taxpayer, or the tax commissioner, either in term or vacation, the court, or judge, shall set a time for hearing such petition. An attested copy of the petition and specifications of charges therein contained, shall be served for a period of at least twenty days upon the defendants named therein, and no other pleading or notice of such proceeding shall be necessary.(1908, c. 9, §9; 1915, c. 85, §9; 1919, c. 126, §12; Code 1923, c. 28A, §12.)

§14. Forms and Instructions for Levies.—The tax commissioner shall prepare and furnish forms and instructions for making up the statement required in sections three, five and seven relating to fiscal affairs; and the attorney general shall prepare and furnish forms and instructions for the holding of any election provided by this article.(1908, c. 9, §10; 1919, c. 126, §13; Code 1923, c. 28A, §13.)

§15. Emergency Levies Authorized.—The county court of any county in the State wherein the court house or jail thereof is in need of repair or has been or hereafter shall be destroyed by fire, storm or other casualty, and wherein the levy authorized in section three of this article will not raise sufficient money to rebuild or repair the same, may, in addition to the levy authorized in said section three, lay a special levy annually not to exceed thirty cents on the one hundred dollars valuation on the taxable property in such county for the purpose of raising funds necessary to rebuild or repair such court house or jail: Provided, That no tax shall be levied in excess of the limitation of such levies prescribed by the Constitution of this State.(1925, c 94.)

§1. Sheriff to Collect.—The sheriff shall be ex officio treasurer of the county and shall collect the taxes, except municipal taxes, assessed in his county for all purposes, subject to the provisions hereinafter contained.(1863, c. 131, §1; Code 1868, c. 30, §1; 1875, c. 55, §1; 1881, c. 13, §1; 1904, c. 5, §1; Code 1923, c. 30, §1.)

§2. Appointment of Collector; Bond.—The county court may appoint a collector in any county when necessary to collect any such taxes. Such collector shall have a reasonable time allowed him for making his collections and accounting therefor; and shall, before he acts, execute an official bond to be approved by such court, and filed with the clerk thereof, in the penalty of not less than five thousand dollars.(1863, c. 74, §§1, 2, c. 131, §§27, 28; Code 1868, c. 30, §§2, 3; 1875, c. 55, §§21, 22; 1881, c. 13, §§2, 3; 1904, c. 5, § §2, 3; Code 1923, c. 30, §§2, 3.)

§3. Collection by Constable.—Delinquent taxes may be collected by a constable or other person as provided in section twenty-five of this article.(Code 1868, c. 30, §4; 1881, c. 13, §4; 1904, c. 5, §4; Code 1923, c. 30, §4.)

§4. When Collection Commenced.—Each sheriff or collector shall commence his collections yearly on the first day of September, or as soon thereafter as he receives copies of the land and personal property books.(1863, c. 131, §1; Code 1868, c. 30, §5; 1875, c. 55, §2; 1881, c. 13, §5; 1904, c. 5, §5; Code 1923, c. 30, §5.)

§5. Office of Sheriff.—The sheriff shall keep an office at the county seat, which shall be open daily during business hours.(1904, c. 5, §6; Code 1923, c. 30, §6.)

§6. Notice of Time and Place for Payment.—It shall be the duty of the sheriff or collector to give notice by posting at not less than six public places in each magisterial district, for at least twenty days before the time appointed, that he will attend at one or more of the most public and convenient places for the people in such district, such places to be specified in such notice, between the first day of October and the last day of November following, for the purpose of receiving taxes due by the people residing or paying taxes in such district, and that he will make a discount of two and one-half per cent, to all such persons as shall pay all their taxes on or before the last day of November of that year, and not otherwise; which discount shall be made on the whole amount of taxes and levies of every kind so collected by such sheriff or collector. Any sheriff or collector failing to post such notice as herein required shall forfeit one hundred dollars for every such failure. The county court of any county may order that the notice hereinbefore required shall also be given by the sheriff or collector by advertising the same. After such order is made, and until it is set aside, the sheriff or collector shall, besides posting as hereinafter required, advertise such notice once a week for three successive weeks, next preceding the first day of October in every year, in all newspapers published in such county, and for each failure so to advertise, the sheriff or collector shall forfeit one hundred dollars.(1863, c. 131, §3; 1867, c. 119, §3; 1868, c. 106, §3; Code 1868, c. 30, §6; 1875, c. 55, §24; 1881, c. 13, §6; 1891, c. 29, §6; 1904, c. 5, §7; 1908, c. 10, §7; 1909, c. 69, §7; Code 1923, c. 30, §7.)

§7. Time for Payment; Interest.—All taxes shall be paid to the sheriff by the persons liable therefor on or before the thirtieth day of November of the year for which they were levied, and the sheriff shall allow a discount of two and one-half per cent to all persons who shall pay all their taxes on or before such thirtieth day of November. He shall, on the first day of December following, proceed immediately to collect the same. Interest at the rate of ten per cent per annum on the amount of each tax bill shall be added thereto from the first day of January until payment, and the fact shall be stated in the notice required in the preceding section.(1904, c. 5, §8; Code 1923, c. 30, §8.)

§8. Payment of Taxes by Joint Owner; Lien.—Where one joint owner of real estate pays the entire tax due on the same, he shall be subrogated to the lien of the State for so much of such taxes as should have been paid by his coowner against the interest of his coowner in such property. He shall lose his right to such lien, however, unless within one year after such tax becomes due he shall file with the clerk of the county court his claim in writing against his coowner, accompanied by the tax receipt or a duplicate thereof. The clerk shall docket such claim on the judgment lien docket in his office and properly index the same. Such lien may be enforced as other liens are enforced.

§9. Accounts by Sheriff.—The sheriff shall keep separate accounts in a well-bound book, in form prescribed by the tax commissioner, of all the taxes received and disbursed by him, for the different purposes for which taxes were levied. Such book shall be subject to inspection by the tax commissioner, any member of the county court, the clerk thereof, or the prosecuting attorney, at any time. Such accounts shall show the amounts received and disbursed by him for the various purposes as follows, viz: First, for the State; second, for the county; third, for each district and independent school district, (a) for roads, (b) for teachers’ fund, and (c) for building fund. Each of such accounts shall be kept so as to show the total receipts. and disbursements up to the close of business on each day; and in a separate column opposite such totals the sheriff shall ascertain and note in figures, at the close of each day’s transactions, the balance due from or to him, as the case may be, on account; of such funds.(1904, c. 5, §9; Code 1923, c. 30, §9.)

§10. Distraint; Time.—Any goods or chattels in the county belonging to the person or estate assessed with taxes may be distrained therefor after the last day of November in the year for which the taxes were assessed; or before that day if such goods or chattels are about to be removed from the county.(1863, c. 131, §5; Code 1868, c. 30, §7; 1875, c. 55, §4; 1881, c. 13, §7; 1904, c. 5, §10; Code 1923, c. 3O. §10.)

§11. Distraint Where Land Located in More Than One County.—Where taxes are assessed on land, lying partly in one county and partly in another, the sheriff or collector of the county in which the taxes are so assessed may distrain on that part of the land lying in the other county.(1863, c. 131, §7; Code 1868, c. 30, §8; 1875, c. 55, §6; 1881, c. 13, §8; 1904, c. 5, §11; Code 1923, c. 30, §11.)

§12. Distress Against Person in Possession.—A tenant or other person in possession of land, claiming under the party or estate assessed with taxes on such land, for the year or years in which he is so possessed, shall be liable for the taxes thereon to the extent of his indebtedness for the rent of such lands, but no further, and may be proceeded against therefor as provided in sections fourteen, fifteen and sixteen of this article. If the rent be payable in a share of the crop, such share only shall be liable to distress, whether severed or not. When taxes are assessed wholly to one party or estate on a tract or lot of land, part of which has become the freehold of another, by a title recorded before the commencement of the assessment year for which such taxes are assessed, the property of the party or estate so assessed shall not be liable for distraint for more than a due proportion of such taxes.(1863, c. 131, §6; Code 1868, c. 30, §9; 1875, c. 55, §5; 1881, c. 13, §9; 1891, c. 49, §9; 1904, c. 5, §12; Code 1923, c. 30, §12.)

§13. Distraint of Property Encumbered.—No trust deed, mortgage upon, or sale of, goods or chattels shall prevent the same from being distrained and sold for taxes assessed against the grantor in such deed, or the former owner there of, while such goods and chattels remain in the grantor’s or owner’s possession, nor shall any such deed prevent the goods and chattels conveyed from being distrained and sold for taxes assessed thereon, no matter in whose possession they may be found.(1863, c. 131, §8; Code 1868, c. 30, §10; 1875, c. 55, §7; 1881, c. 13, §10; 1904. c. 5, §13; Code 1923, c. 30, §13.)

§14. Collection Out of Money in Hands of Another.—The assessor, sheriff, or collector may make written application to any person believed to be indebted to any other person assessed with taxes, or to have in his hands estate of the person so assessed, for payment of taxes out of such debts or estate. After the making of such application to any person, he shall not pay any money or deliver any estate to the person so assessed until such taxes are paid. If the person applied to does not pay so much money or deliver so much estate, as may seem to the officer ought to be paid or delivered, the officer may serve such person with notice in writing to appear and answer respecting such estate or indebtedness, at a place and time to be stated therein, which time shall not be less than ten days after the service of the notice. Such notice shall also state the name of the person assessed and the amount due on such taxes. If the sum due for taxes does not exceed fifty dollars, such notice shall be to appear and answer before a justice having jurisdiction; if it exceeds fifty dollars, and does not exceed three hundred dollars, either before such justice or before the circuit court of the county; and if it exceeds three hundred dollars, before such court. From the time of the service of such notice the taxes shall constitute a lien on the debt so due from the person so notified, or on such estate in his hands.(1863, c. 131, §9; Code 1868, c. 30, §12; 1875, c. 55, §8; 1881, c. 13, §12; 1904, c. 5, §15; Code 1923, c. 30, §15.)

§15. Return on Garnishment Notice; Judgment on Nonappearance.—The officer shall indorse the time and place of service on the original of such notice, and file it with the court or justice. If the person so notified do not appear, judgment shall be entered against him in favor of the officer for the sum due for such taxes, with costs of the proceeding.(1863, c. 131, §10; Code 1868, c. 30, §13; 1875, c. 55, §9; 1881, c. 13, §13; 1904. c. 5, §16; Code 1923, c. 30, §16.)

§16. Proceedings on Appearance of Garnishee.—If the person so notified appear, he shall be interrogated on oath, and such evidence may be heard as shall be adduced, and judgment rendered as upon the whole case may seem proper. Appeals and writs of error shall lie as in other cases. Payment of the taxes, in whole or in part, by the person applied to, whether made upon such application only or made toward satisfaction of any such judgment against him, shall entitle him to a credit on any debt he may owe the party so assessed or to a charge against any estate of such party, and to a first lien on such estate, for the amount so paid.(1863, c. 131, §11; Code 1868, c. 30, §14; 1875, c. 55, §10; 1881, c. 13, §14; 1904, c. 5, §17; Code 1923, c. 30, §17.)

§17. Distress Against Tenant or Vendee.—A tenant from whom payment shall be obtained by distress or otherwise, of taxes due from a person under whom he holds, shall have credit for the same against such person out of the rents he may owe him, except where the tenant is bound to pay such tax by an express contract with such person. But a purchaser in possession of a tract or lot of land, who has not obtained a deed therefor, shall be liable for the taxes assessed thereon, and shall not recover the same from his vendor in the absence of a contract to that effect.(1863, c. 131, §12; Code 1868, c. 30, §15; 1875, c. 55, §11; 1881, c. 13, §15; 1904, c. 5, §18; Code 1923, c. 30, §18.)

§18. Payment by Fiduciary.—When a tax is paid by a fiduciary on the principal, interest or profit of money of an estate laid out or invested either under an order of court or otherwise, the tax shall be refunded out of such estate.(1863, c. 131, §13; Code 1868, c. 30, §16; 1875, c. 55, §12; 1881, c. 13, §16; 1904, c. 5, §19; Code 1923, c. 30, §19.)

§19. Receipt for Taxes.—The officer collecting any taxes shall deliver to the person paying the same a written or printed receipt therefor, specifying the number of capitations; the total value of personal property; the number of acres of land, and the number of town lots, with the valuation of each tract or lot separately charged to such person, his landlord or vendor. Such receipt shall state distinctly the amount of tax paid for state, state school, county and district purposes, and for any other purpose for which the same has been levied; and the whole amount so paid shall be accurately footed up and set down in such receipt. Every such receipt shall be signed by the officer giving it in his own handwriting.(Code 1868, c. 30, §17; 1875, c. 55, §2; 1881, c. 13, §17; 1904, c. 5, §20; Code 1923, c. 30, §20.’)

§20. Delinquent Lists.—The sheriff or collector, after ascertaining which of the taxes assessed in his county can not be collected, shall, on or before the first Monday in June next succeeding the year for which such taxes were assessed, make out alphabetical lists, by districts, of three classes: (a) A list of property in the land book improperly placed thereon, or not ascertainable, with the amount of taxes charged on such property, which shall be in the following form: List of property on the land book for the county of..................improperly placed thereon, or not ascertainable, for the year..........

And the sheriff or collector on returning such list shall, at the foot thereof, subscribe the following oath: I, A. B., (sheriff, deputy sheriff or collector) of the county of......................, do swear that the foregoing list is, I verily believe, correct and just, and that I have received no part of the taxes for which the real estate therein mentioned is returned delinquent, and that I have used due diligence to find property within my county liable to distress for such taxes, but have found none;

(b) A list of other real estate which is delinquent for the nonpayment of taxes thereon, which shall be in the same form and with the same oath made and subscribed as in the above first-mentioned list, except that the heading shall read thus: List of real estate in the county of.............................. delinquent for the nonpayment of taxes thereon for the year..............;

(c) A list of such taxes so assessed other than on real estate, as he is unable to collect, which shall be in the following form: List of persons and property, other than real estate, in the county of.................., delinquent for the nonpayment of taxes thereon for the year...........

And the sheriff or collector returning such list shall, at the foot thereof, subscribe the following oath: I, A. B., sheriff, (deputy sheriff or collector) of the county of......................., do swear that the foregoing list is, I verily believe, correct and just; that I have received no part of the taxes for which the persons and property therein mentioned are returned delinquent, and that I have used due diligence to find property within my county liable to distress for such taxes, but have found none.(1863, c. 131, §§14, 15; Code 1868, c. 30, §18; 1875, c. 55, §13; 1881, c. 13, §18; 1904, c. 5, §21; Code 1923, c. 30, §21.)

§21. How Oath to Delinquent List Taken.—The oath mentioned in the preceding section shall be subscribed and taken before some person authorized by law to administer oaths, who shall certify the same.(Code 1868, c. 30, §19; 1881, c. 13, §19; 1904, c. 5, §22; Code 1923, c. 30, §22.)

§22. Publication and Posting of Delinquent Lists.—A copy of each of such lists shall be posted at the front door of the courthouse of the county, at least two weeks before the session of the county court at which they are presented for examination. And a copy of each of such lists shall at the same time be printed for one time in two newspapers of opposite politics, if such there be in the county: Provided, That in such publication the aggregate amount of the tax only and not each division thereof need be published. Thereafter the sheriff shall proceed to collect such delinquent taxes.(1863, c. 131, §16; Code 1868, c. 30, §20; 1875, c. 55, §14; 1881, c. 13, §20; 1893, c. 44, §20; 1897, c. 41, §20; 1903, c. 35, §20; 1904, c. 5, §23; Code 1923, c. 30, §23; 1925, c. 59, §23.)

§23. Correction of Delinquent Lists by County Court; Certification to Auditor; Payment Thereafter.—The sheriff or collector of every county shall, at or before the session of the county court at which the county levy is to be laid, present to such court three lists, mentioned in section twenty of this article, for examination. The court having become satisfied of the correctness of such lists, or having corrected them if erroneous, shall direct their clerk to certify copies thereof to the auditor. The original lists shall be preserved by the clerk in his office, and the list of real estate delinquent shall be recorded by the clerk in a well-bound book to be kept by him for the purpose. Such taxes shall bear interest at the rate of one per cent per month, and the sheriff shall collect the taxes and interest. If any taxpayer, whose property is returned delinquent, shall pay the taxes and interest before the sale hereinafter provided for, the sheriff shall give him a duplicate receipt one of which shall be filed with the clerk of the county court, who shall note such payment in the margin of the record of such delinquency. The sheriff shall account for all delinquent tax collections in the same way he accounts for other taxes.(1863, c. 131, §18; Code 1868, c. 30, §21; 1875, c. 55, §15; 1881, c. 13, §21; 1895, c. 18, §21; 1904, c. 5, §24; Code 1923, c. 30, §24.)

§24. Duties of Auditor as to Delinquent Lists.—It shall be the duty of the auditor to examine such lists, and if he have reason to believe that they or any of them are not correct, he shall return them to the court for correction, pointing out wherein they are not correct, and giving his reason why they should be corrected as to any person or subject therein. The auditor shall credit the sheriff or collector with the amount of all state and state school taxes mentioned in such lists, if the same be presented at his office before the first day of September in the year next succeeding that for which such taxes were assessed.(1863, c. 131, §20; Code 1868, c. 30, §22; 1875, c. 55, §17; 1881, c. 13, §22; 1895, c. 18, §22; 1904, c. 5, §25; Code 1923, c. 30, §25; 1923, c. 37, §25.)

§25. Collection of Taxes on Personalty.—A copy of the third list mentioned in section twenty of this article, when returned to the auditor, may be placed by him in the hands of the sheriff or collector of any county for collection, to be accounted for as other taxes, within one year thereafter, or, if the auditor see fit, he may place a copy of such list in the hands of a constable for collection who, in such cases, shall have authority to collect, by distress or otherwise, the taxes mentioned in such copy, in like manner as the sheriff is authorized to collect taxes, and shall account therefor in the same manner; and he and his sureties shall be subject to all such remedies as are given to the State in like cases against sheriffs. The compensation of the officers, in whose hands such copy is so placed for collection, shall not exceed twenty per cent of the amount collected and paid into the treasury by him.(1863. c. 131, §21; Code 1868, c. 30, §23; 1881, c. 13, §23; 1904, c. 5, §26; Code 1923, c. 30, §26.)

§26. Returning Delinquent Taxes Paid or Collectible.—Any officer who shall return in any such list real estate, persons or property as delinquent for the nonpayment of taxes, when such taxes shall have been actually received by him, or where part of such taxes have been paid, without giving the proper credits, shall forfeit, if the return was by design, ten times the amount of the taxes so actually received, and if the return was by mistake, twice the amount. Any such officer who shall return such list of real estate, persons or property as delinquent, when he had either found, or might have found, with reasonable diligence, sufficient property within his county liable to distress for the taxes for which such real estate, persons or property are returned delinquent, shall forfeit to the party injured a sum equal to five times the amount of such taxes.(1863, c. 131, §19; Code 1868, c. 30, §24; 1875, c. 55, §16; 1881, c. 13, §24; 1904, c. 5, §27; Code 1923, c. 30, §27.)

§27. Payment of Taxes Into Treasury by Sheriff.—The taxes which by this article are directed to be collected for the State shall be paid into the treasury by the sheriff as follows: One-half of all such taxes shall be paid by him on or before the first day of January of the year following that for which the taxes were assessed; one-fourth on or before the first day of May following, and the remainder on or before the first day of the following August, save only as follows: A sheriff or collector who may not have qualified, or who may not have received the land and property books before the first day of October, or who shall be prevented by legal process from collecting such taxes, shall be allowed six months from his qualification, or the delivery of such books to such sheriff or collector or from the removal of such legal restraint, to pay such first installment into the treasury; eight months for the second, and ten months for the third installment of the taxes with which he is chargeable.(1863, c. 131, §23; Code 1868, c. 30, §25; 1875, c. 55, §18; 1881, c. 13, §25; 1904, c. 5, §28; Code 1923, c. 30, §28; 1925, c. 40, §28.)

§28. Procedure on Failure to Make Such Payment.—If any sheriff or collector fail to pay, as required by the preceding section, the auditor may proceed against him for the collection of the amount due, as provided in article one, chapter fourteen of this Code.(1863, c. 131, §26; Code 1868, c. 30, §26; 1875, c. 55, §20; 1881, c. 13, §26; 1904, c. 5, §29; Code 1923, c. 30, §29.)

§29. Penalty for Nonpayment.—Every sheriff or collector who fails to pay, as required by section twenty-seven of this article, shall be charged with interest on the amount in arrears from the time it ought to have been paid into the treasury, at the rate of twelve per cent per annum.(1863, c. 131, §§25, 26; Code 1868, c. 30, §27; 1875, c. 55, §19; 1881, c. 13, §27; 1904, c. 5, §30; Code 1923, c. 30, §30.)

§30. Collection by Suit.—In addition to all other remedies for the collection of taxes due the State, or any county, district or independent school district therein, the officer whose duty it is to collect the same shall have the right to proceed by appropriate action or suit against the person liable therefor, in the name of the State in any court of law or equity, or before any justice of the peace having jurisdiction. No such suit shall be brought therefor after five years from the time the action accrued.(1904, c. 5, §33; Code 1923, c. 30, §33.)

§31. Remedies of Officer Paying Taxes Not Collected.—If any officer, whose duty it is to collect taxes, pay into the treasury of the State or of any county or town therein, taxes due by any person before the same shall have been collected by him, he shall nevertheless have the same remedy for the collection therefor by distress, or otherwise, as if the same had not been advanced by him, except that he shall not have lien for such taxes on the real estate on which they were assessed.(1863, c. 131, §24; Code 1868, c 30, §28; 1881, c. 13, §28; 1904, c. 5, §34; Code 1923, c. 30, §34.)

§32. Definitions of Terms.—The words “tax,” “taxes,” “taxable” and “taxation” in this article shall be deemed to include county, district, independent school district and municipal levies, in all cases not inconsistent with the context.(1904, c. 5, §35; Code 1923, c. 30, §35.)

§1. Lien For Taxes.—There shall be a lien on all real estate for the taxes assessed thereon, from the day fixed by law for the commencement of the assessment of such taxes, in each year, and the interest upon such taxes, at the rate and for the period provided by law. After the expiration of two years from the last named day, the auditor may institute a suit in equity, in the name of the State, to enforce the lien before mentioned, for any taxes unpaid, or for which no sale for taxes has been made. Such suit shall be brought and prosecuted in the circuit court of the county in which the real estate, or the greater part thereof, is situated, or in which it has been theretofore assessed for taxes, and in such suit the land on which the taxes were assessed may be sold, and all taxes thereon, to the day of sale, with the interest accrued thereon, paid from the proceeds of sale. The recovery in such suit shall be by the State, for its own use for taxes due it, and for the use of the counties, districts, school districts and municipal corporations for taxes due them. In its decree of distribution the court shall direct the payment, out of the proceeds of sale, of costs of suit, including reasonable compensation not exceeding five per cent of the amount collected to the counsel prosecuting the suit, in addition to the docket fee, and after such payments, the payment of the taxes and interest thereon, out of such proceeds, into the treasury of the State. The surplus, if any, of such proceeds shall be paid to the owner of the property. The taxes and interest, other than the state and state school taxes, with the interest thereon, shall be paid by the auditor, as provided by section thirty-one of this article in relation to money paid into the state treasury in redemption of lands purchased by the State for taxes. Nothing herein contained shall be construed as interfering in any way with other remedies and methods provided by law for collection of taxes, but such suit in equity shall be an additional remedy to the others heretofore provided.(Code 1860, c. 37, §1, c. 53, §§14, 15; 1865, c. 58, §6; 1866, c. 90, §1; Code 1868, c. 31, §1; 1872-3, c. 117, §1; 1882, c. 130, §1; 1887, c. 22, §1; Code 1923, c. 31, §1.)

§2. Delinquent Record; Payment.—A record of all real estate returned delinquent for nonpayment of taxes shall be kept by the auditor in his office. Whenever any taxes are paid on property which has been returned delinquent the auditor shall note such payment on his record.(Code 1860, c. 37, §1, c. 53, §15; Code 1868, c. 31, §3; 1872-3, c. 117, §3; 1882, c. 130, §3; 1897, c. 57; Code 1923, c. 31, §3; 1923, c. 38, §3.)

§3. Credit of Delinquent Taxes to Proper Fund.—The auditor shall credit all delinquent taxes due the State to the fund to which they belong.(1913, c. 3, §82; Code 1923, c. 31, §3a.)

§4. Publication of Delinquent List; Notice; Sale; Payment Before Sale.—Within ten days after the first day of November of the same year in which real estate is returned delinquent, the sheriff or collector shall make out and cause to be published, once in each week for four successive weeks, in two newspapers representing the two political parties casting the greater vote in the county, if two such newspapers are so published, otherwise in some newspaper published in the county, prior to the day of sale, an abstract of so much of the list of delinquent real estate as shall not have been redeemed by payment of taxes to the sheriff, in form or effect as follows:

Notice is hereby given that the following described tracts or lots of land in the county of .............................., which are delinquent for the nonpayment of taxes for the year (or years) 19.., will be offered for sale by the undersigned sheriff (or collector) at public auction at the front door of the courthouse of said county, between the hours of ten in the morning and four in the afternoon on the..............day of..............., 19....... Each tract or lot, or so much thereof as shall be necessary, will be sold for so much cash as is sufficient to satisfy the amount due thereon, as set forth in the following table:

Any of the aforesaid tracts or lots may be redeemed by the payment to the undersigned sheriff (or collector) before sale, of the amount due thereon.

Given under my hand this........................day of..........................,19........

A........................B........................., Sheriff (or collector.)

In making the first abstract after the adoption of this Code, the sheriff shall include real estate delinquent for previous years which has not been sold in accordance with prior statutes.

The real estate mentioned in such list, or so much thereof as shall be sufficient to satisfy the taxes, with the interest on the same, and costs shall be sold at public auction between the hours of ten in the morning and four in the afternoon, on the second Monday in December next thereafter, unless such taxes and interest are sooner paid to the sheriff or collector. He shall also, as soon as such abstract is published the first time in newspapers, or a newspaper as the case may be, as herein required, post a copy of such abstract at the front door of the courthouse, with a like notice appended thereto. The costs of publishing such notice in newspapers, as herein required, shall be equally distributed among the several tracts or lots of land therein named, and the amount thereby apportioned to each tract or lot shall be added to the sum for which such tract or lot is sold, and the same shall be paid from the proceeds thereof by the sheriff or collector making the sale, except that, when any tract sold at such sale is purchased by the State, the sum due for such publication shall be paid out of the school fund in the treasury of the State upon the certificate of the auditor of the amount so due. But if one or more of the tracts or lots are, in any respect, not printed in such newspaper as the same is stated and set out in the abstract furnished by the sheriff for publication, no compensation shall be paid for the publication of such tract, and no sale of any such real estate as is sold by such sheriff as aforesaid, or deed thereafter to the purchaser thereof, shall be, in any way or manner affected by reason of any mistake in the publication or posting, of such abstract or notice, or of the notice mentioned in section forty of this article, in any newspaper in which the same is published, or by the sheriff or collector posting the same, as to the name of the owner, the quantity or location thereof, the amount for which it is to be sold, the year or years for which it is delinquent, or otherwise. If there is no newspaper published in the county, or if no newspaper published therein will publish such list and notice for the compensation provided by law, then the sheriff shall set up a copy of the abstract so prepared by him as aforesaid at the front door of the courthouse of his county, with the notice of sale therein provided for attached thereto, at least four weeks before the time stated in such notice for the commencement of such sale, and shall post a written or printed copy of such notice (but not of such delinquent list) at some public place in each magisterial district of his county, at least twenty days before sale. In such case the notice shall state that the delinquent list has been posted at the door of the courthouse of the county. Such taxes and costs of publication may be paid to the sheriff or collector at any time before such sale, and he shall make a list of the real estate within the county, the taxes on which were paid to him, as aforesaid, and return the same to the auditor. After such sale as in the succeeding section is mentioned, if any of such real estate be not sold as therein required, it shall be presumed that such taxes, interest and costs were paid, in the absence of proof to the contrary.(Code 1860, c. 37, §4; Code 1868, c. 31, §6; 1872-3, c. 117, §6; 1882, c. 130, §6; 1883, c. 57, §6; 1921, c. 83, §6, c. 153, §6; Code 1923, c. 31, §6.)

§5. Making Sale by Sheriff.—If such taxes, interest and costs of publication be not previously paid, the sheriff or collector shall proceed to make such sale, and if the same be not completed on the day named in the notice thereof, it shall be continued from day to day (Sundays and legal holidays excepted) between the hours aforesaid until it shall be completed. When it shall appear to any sheriff or collector that any real estate included in the abstract so prepared by him as, aforesaid ought not to be sold for the amount stated therein, he shall suspend the sale thereof and report his reasons therefor to the county court, and such court shall thereupon make such order in relation thereto as may be just. If the real estate, the sale of which is suspended as aforesaid, ought to be sold for the same or a greater or less amount, it shall be included in the next abstract prepared by the sheriff, charged with the proper amount of taxes and interest due thereon, and sold therefor in like manner as the other real estate contained in such abstract. A list of the lands as to which the sale is so suspended and the suspension so reported to the county court, together with its action thereon, shall thereupon be certified to the auditor by the clerk of such court.(Code 1860, c. 37, §5; Code 1868, c. 31, §7; 1872-3, c. 117, §7; 1882, c. 130, §7; Code 1923, c. 31, §7.)

§6. Amount of Land Sold; Account of Proceeds.—The sale shall be of each tract of land, or city, village, or town lot, or of such separate quantities or parts of such tract, or of such undivided interest in such lot as shall be sufficient to satisfy the whole of the taxes and interest mentioned in section four of this article, remaining unpaid, and the proceeds of such sales shall be accounted for and disposed of as follows: That portion thereof which was assessed for state and state school purposes, or for any other state purpose, with the interest thereon, shall be paid into the state treasury within sixty days after such sales are closed, and credited to the general school fund; and that portion thereof assessed for county, school district, independent school district, and other district purposes, or for municipal purposes, shall be accounted for and paid over by the sheriff or collector as other county, school district, independent school district and other district or municipal taxes are accounted for and paid by him.(Code 1860, c. 37, §6; Code 1868, c. 31, §8; 1871, c. 206; 1872-3, c. 62, c. 117, §8; 1882, c. 130, §8; Code 1923, c. 31, §8.)

§7. Purchase by Officer.—No sheriff, deputy sheriff, collector or other officer, who shall return any real estate delinquent for the nonpayment of the taxes thereon, or who shall sell by himself, his deputy or agent, or who shall be the deputy of any officer making such sale, shall directly or indirectly purchase any real estate so sold, or be in any way directly or indirectly interested with any other person in such purchase. Every person violating this section shall forfeit one hundred dollars for each offense, and the sale shall be absolutely void, and the title to the real estate sold shall remain in the person in whose name the same was sold.(Code 1860, c. 37, §7; Code 1868, c. 31, §9; 1872-3, c. 117, §9; 1882, c. 130, §9; Code 1923, c. 31, §9.)

§8. Receipt For Purchase Money.—The sheriff or collector on receiving from any purchaser the amount of purchase money shall grant to him a receipt for the same to the following effect: Memorandum of real estate sold in the county of.................... on this................... day of............................nineteen...................... , for the nonpayment of taxes charged thereon, in the said county, for the year (or years) nineteen........................;

Received of........................ the above sum of ................................., it being the whole amount paid by him for the purchase money of the real estate mentioned in this memorandum, including costs of publication and the fee for this receipt.

A..................... B.............................., Sheriff (or Collector.)(Code 1860, c. 37, §8; Code 1868, c. 31, §10; 1872-3, c. 117, §10; 1882, c. 130, §10; Code 1923, c. 31, §10.)

§9. List of Sales and Redemptions.—The sheriff or collector who made the sale shall forthwith make out a list of sales so made, and of all property redeemed with a caption thereto in form or effect as follows:

List of real estate sold in the county of ..................................in the month (or months, as the case may be,) of ..................................., nineteen..........................., or redeemed prior to sale for the nonpayment of the taxes charged thereon, in the said county, for the year (or years, as the case may be,) nineteen.................. Underneath shall be the several columns mentioned in section eight of this article, with a like caption to each column.(Code 1860, c. 37, §10; Code 1868, c. 31, §12; 1872-3, c. 117, §12; 1882, c. 130, §12; Code 1923, c. 31, §12.)

§10. Affidavit to Lists.—There shall be appended to such list an affidavit in form or effect as follows:

I, A. B., sheriff (or collector or deputy fo C. D., sheriff (or collector) of the county of ..........., do swear that the above list contains a true account of all the real estate within my county which has been sold by me, as well as a list of all the real estate redeemed, and the names of the persons who redeemed the same during the present year, for the nonpayment of taxes thereon for the year............................. and that I am not now, nor have I at any time been, directly or indirectly, interested in the purchase of any of such real estate, so help me God. Which oath shall be subscribed and taken before some person authorized to administer oaths.(Code 1860, c. 37, §11; Code 1868, c. 31, §13; 1872-3, c. 117, §13; 1882, c. 130, §13; 1887, c. 5, §13; Code 1923, c. 31, §13.)

§11. Return of Sales and Redemption List.—The list of the sale and redemption of lands with the certificate of oath attached shall, within thirty days after the completion of such sale, be returned to the clerk of the county court, who shall, within twenty days thereafter, record the same in a well-bound book, and transmit a copy of such list to the auditor, who shall note all redemptions in his record. And if any sheriff, or other officer whose duty it is to make out and return such list, shall fail or refuse to do so as herein required, he shall be guilty of a misdemeanor, and, upon conviction thereof, fined not less than fifty nor more than five hundred dollars; and he and his securities in his official bond shall be liable in an action on such bond for all such damages as may be sustained by any person by reason of such failure; and such sheriff or other officer may, upon the petition of any person interested, be compelled by mandamus to make out and return such list and the proceedings thereon shall be at his cost.(Code 1860, c. 37, §12; Code 1868, c. 31, §14; 1872-3, c. 117, §14; 1882, c. 130, §14; 1887, c. 5, §14; Code 1923, c. 31, §1A)

§12. Redemption After Sale.—The owner of any real estate so sold, his heirs or assigns, or any person having a right to charge such real estate with a debt, may redeem the same by paying to the purchaser, his heirs or assigns, within the period provided in section sixteen of this article, the amount specified in the receipt mentioned in section eight of this article and such additional taxes thereon as may have been paid by the purchaser, his heirs, or assigns, with interest on such purchase money and taxes at the rate of twelve per cent per annum from the time the same may have been so paid, and such additional expenses as may have been incurred by such purchaser before the expiration of such year in procuring survey and giving notice as provided in section sixteen of this article. The person so redeeming shall take from the purchaser a receipt for the payment, and he shall file such receipt in the office of the clerk of the county court, and such clerk shall indorse the fact of such redemption on the margin of the sales record in his office.(Code 1860, c. 37, §13; Code 1868, c. 31, §15; 1872-3, c. 117, §15; 1882, c. 130, §15; 1917, c. 67, §15; Code, 1923, c. 31, §15.)

§13. Payment of Redemption Money to Clerk; Contest of Right; Receipt; List of Redemptions.—What is authorized to be paid by the preceding section may be paid by such person as is mentioned therein, within the time therein specified, to the clerk of the county court of the county, in any case in which the purchaser, his heirs or assigns, may refuse to receive the same, or may not reside, or cannot be found in the county; and a receipt therefor, showing when and by whom the payment was made, and the amount paid shall be signed by the clerk, and a duplicate thereof filed by him in his office; but if the purchaser, his heirs, or assigns, dispute the right of any one so paying money to the clerk to redeem the real estate, for the redemption of which such money is paid, he or they may, within one year after such payment, give to such person, or to his heirs, executors, or administrators, a notice in writing of such dispute, and requiring him or them to appear before the circuit court of the county on a day to be named in the notice, and prove his or their right to redeem such real estate. Such notice shall be served at least ten days before the date on which it is returnable and if the party served therewith fail to appear, or if he appear and fail to prove to the satisfaction of the court that he has the right to redeem such real estate under the provisions of the next preceding section, the court shall make an order according to the facts and also directing the clerk of the county court to execute to the purchaser, his heirs or assigns, a deed for such real estate in the manner hereinafter required; and it shall be the duty of the clerk to execute such deed in the same manner and within the same time as if the money aforesaid had not been paid him. In every such case the clerk shall pay the money so received by him to the person paying it, or to his legal representative, on demand; but if the decision of the court be that such person has the right to redeem such real estate, the clerk shall pay such money to the purchaser or his legal representative. When the owner of real estate sold for the nonpayment of taxes thereon, or any other person having the right to redeem the same, shall pay the amount mentioned in section twelve of this article, the purchaser, his heirs or assigns to whom such payment is made, shall sign and give to the owner or other person redeeming. duplicate receipts showing when and by whom payment is made and the amount paid; or duplicate certificates or statements that the former owner, or other person having such right, redeemed the real estate. If such purchaser or other person, to whom such amounts are actually paid, shall refuse or fail to sign and give such receipts when lawfully required to do so, he shall pay to the person making such payment twice the amount thereof, which may be recovered by action on the case in any court having jurisdiction: Provided, That no such recovery shall be had in case of a decision of the circuit court against the right of such person to redeem such real estate as herein provided. One of such duplicate receipts or writings shall be filed with the clerk of the county court of the county in which the real estate was sold, on or before the day on which the right to redeem the same will expire under the provisions of said section twelve of this article, and the clerk shall indorse on both such duplicates the fact and time of such filing. If the same be not filed, such redemption shall be void as to creditors, and subsequent assignees of the benefit of the purchase of such real estate, from the purchaser thereof, his heirs or assigns, for a valuable consideration without notice, at any time before the same is so filed. If such receipt or writing be filed after the time herein required, it shall operate as a notice to all persons from and after the date of such filing. This section shall not be deemed applicable to a redemption of real estate under the provisions of section twenty-seven of this article. In the event of any redemption by payment to the clerk, he shall make the notation on his sales record required by the preceding section. The clerk of the county court of every county shall in the month of June in each year in which real estate is required to be sold for the nonpayment of taxes thereon, make a list of all real estate redeemed as aforesaid, not before included in a similar list, and certify the same to the auditor and the sheriff. If the taxes on any such real estate charged to the owner thereof for the year in which the sale was made be not paid, such real estate shall be included in the abstract of real estate to be prepared by the sheriff as provided in section four of this article, and may be sold for such unpaid taxes thereon, or for unpaid taxes for any year previous or subsequent thereto, as if such former sale and redemption had not been made.(Code 1860, c. 37, §14; 1863, c. 58; Code 1868, c. 31, §16; 1869, c. 125, §2; 1882, c. 130, §16; 1917, c. 67, §16; Code 1923, c. 31, §16.)

§14. Survey by Purchaser of Part or Undivided Interest in Tract.—The purchaser of a part, or an undivided interest of any tract of land, so sold and not redeemed, as hereinbefore provided, his heirs or assigns, before obtaining a deed therefor shall, at his or their expense, have the quantity or undivided interest, so purchased, surveyed and laid off at his or their expense by such surveyor as is mentioned in the following section; such quantity so laid off to be bounded in part by either or any of the lines of the tract, at the option of the purchaser, his heirs or assigns, so as not to include the improvements on the same (if it can be avoided), and to be in one body, the length whereof shall not be more than double the breadth, where that is practicable. A plat and description thereof shall be returned to the clerk of the county court of the county in which the sale was made, and such clerk shall record the same in the deed book along with the deed to the purchaser, his heirs or assigns, if one be made.(Code 1860, c. 37, §15; 1863, c. 58, §1; Code 1868, c. 31, §17; 1871, c. 194, §1; 1872-3, c. 117, §17; 1882, c. 130, §17; 1917, c. 67, §17; Code 1923, c. 31, §17.)

§15. Survey Where Entire Tract or Lot Purchased; Surveyor.—The purchaser of an entire tract of land so sold and not redeemed as hereinbefore provided, his heirs or assigns, shall, at his or their expense, have a report or a survey, at his option, made, showing and specifying the metes and bounds of such tract as far as the same can be ascertained. If a survey be made a plat thereof as provided in the next preceding section shall be returned to the clerk of the county court and be by him recorded as provided in said section. If a report only be made, it shall be to such clerk, and shall, in addition to what is herein before prescribed, give such description of the tract sold as will identify the same, and the clerk shall record such report in the deed book as provided in said next preceding section. The survey or report, made in pursuance of this and the next preceding section, shall be made by the surveyor of the county in which the sale is made, or if he be interested, or if for any reason it be improper for him to act, or if there be no such surveyor, then by some competent and proper surveyor appointed by the county court of the county in which the real estate was sold, for the purpose, who shall take an oath that he will faithfully discharge the duties of his appointment to the best of his skill and judgment; which oath may be taken in open court, or before any person authorized by law to administer oaths, and a certificate of his having so taken such oath shall be filed with the clerk of the county court. If the purchase be of all or any undivided part of a city or town lot, no survey or report thereof need be made, but the deed hereafter provided for shall be for the whole or the undivided part of the lot as the case may be.(Code 1860, c. 37, §16; 1863, c. 58, §1; Code 1868, c. 31, §18; 1872-3, c. 117, §18; 1882, c. 130; 1917, c. 67, §18; Code 1923, c. 31, §18.)

§16. Deed to Purchaser; Requirements.—Any purchaser, his heir, devisee or assignee, of any land so sold for taxes and not redeemed, may procure a deed therefor upon complying with the following requirements:

(a) After the expiration of one year from the date of sale and before the expiration of one year and six months from such date, such purchaser, heir, devisee or assignee shall file, or cause to be filed, in the office of the clerk of the county court of the county in which the real estate is located, the survey and report mentioned in sections fourteen and fifteen of this article, and pay to such clerk a sum sufficient to cover the cost of giving and serving the notice hereinafter specified;

(b) If the person requesting the deed be the assignee of the purchaser, he shall file at the same time with such clerk a written assignment by the purchaser of his rights thereunder to him, executed, acknowledged and certified in the manner required to make a valid deed;

(c) Upon compliance with the requirements of subdivisions (a) and (b) by the person requesting a deed, the clerk shall thereupon give notice to the person in whose name the real estate was returned delinquent and sold, or, in case of his death, to his heir, devisee and personal representative, and also to any grantee of such person, or to his heir or devisee, if any such conveyance of such real estate is filed for record or recorded in the office of such clerk, or if the clerk has knowledge of the execution of any such conveyance, although not recorded; and also to any person having a lien upon such real estate disclosed by any paper recorded in the office of such clerk, or known to the clerk to exist if not so recorded. Such notice shall be served upon all persons residing or found in the State in the manner provided for serving process commencing a suit. If any person entitled to notice be a nonresident of the State or his residence be unknown to the clerk of the court, and cannot by due diligence be discovered, such notice shall be served by causing the same to be published once a week for four consecutive weeks in some newspaper published in the county in which such real estate is located. Such notice shall specify a day on which a deed for such real estate will be made, if the same be not redeemed; and if served in person it shall be served at least sixty days before such date, and if served by publication, the four week’s publication shall be completed at least sixty days before such date, and the return of service of such notice, made in the manner provided by law for process generally, shall be filed and preserved by the clerk in his office. Such notice shall be in the form or to the effect following:

To..........................................

You will take notice that................................. the purchaser of the following real estate (or ................................., the assignee, heir or devisee of......................................, the purchaser of the following real estate) (here describe the real estate sold) located (here describe city, town or village, or, if not land within such city, town or village, give the district and the general description thereof,) which was sold by the sheriff of ..................county at the sale for delinquent taxes made on the ...................... day of .............................................., 19...., and a deed has been required as provided by law, which deed will be made to the said ...................... on or after the..............day of............................, 19..,., unless you against that day redeem the said real estate from such sale. The amount necessary to redeem is as follows:

Amount paid sheriff at such sale ..$.....

Amount taxes paid on the property since such sale.........................................$.... Amount paid surveyor for survey and report ..............$..................

Amount paid for notice and service thereof .................$....................

Interest .... ............................................$....

Total ........ ..............................................$....

Given under my hand this......................day of............................... ,19....

Clerk of the County Court of .....................County, West Virginia.

The clerk for his service in issuing such notice shall receive a fee of fifty cents for the original and twenty-five cents for each copy required.

Any person entitled to redeem such real estate under the provisions of sections twelve and thirteen of this article may do so in the manner therein provided at any time before the date fixed in such notice for the making of such deed by paying the amount specified in such notice. If such real estate be not so redeemed before such date, such clerk shall thereupon make and deliver to the person entitled thereto a deed for such real estate in the form or to the effect following:

This deed made this .... day of........, 19...., by.............. , clerk of the county court of .........................county, West Virginia, (or by ... ..........................., a commissioner appointed by the circuit court of the county of........................., West Virginia, or by................ , a commissioner appointed by the judge of the circuit court of the county of.................. , West Virginia, in vacation) of the first part and......................of the second part.

Whereas, In pursuance of the statutes in such case made and provided, ................, sheriff, (or........ .............., deputy for .............., sheriff,) of the said county, did in the month of............. , in the year 19...., sell the real estate herein after mentioned and described for the taxes delinquent thereon for the year......................, and ............................became the purchaser thereof (or..........acres, part of the tract of land, or the one undivided.............. part of the tract of land, as the case may be) charged with taxes in the said county as a tract (or part of a tract as the case may be) of..............acres in the name of ............. for the sum of $........, that being the taxes and interest due thereon at the date of such sale, and the costs of publication, and the fee for the receipt for the purchase money; and

Whereas, More than one year has elapsed since the time of such sale and purchase, as appears by the sheriff’s receipt for the purchase money; and Whereas, The said .................. has caused a survey and plat and description of the real estate so purchased to be made and filed with the clerk of the county court (or caused a report to be made to the clerk of the county court specifying the metes and bounds of the real estate so purchased, as the case may be); and Whereas, The clerk of the said county court caused the notice required by section sixteen, article ten, chapter eleven of the Code to be served upon the persons entitled thereto, and the said real estate has not been redeemed in the manner provided by law, and the time set for redemption in such notice having expired;

Now, therefore, this deed witnesseth, that the party of the first part for and in consideration of the premises and in pursuance of the statute, doth grant unto the party of the second part, his heirs and assigns forever, the real estate so purchased as aforesaid situate in the county of ........................., bounded and described as follows:

Witness the following signature and seal:

Clerk of the County Court. (Seal)

If the purchase is of a city, town or village lot, or part thereof, or an undivided interest therein, the above form must be varied according to the facts.

The notice and return of service thereon, hereinbefore required to be issued by the clerk of the county court and caused to be served upon the persons entitled to redeem, shall be recorded by the clerk of the county court along with the plat and description or report of surveyor, as provided in sections fourteen and fifteen of this article.(Code 1860, c. 37, §17; Code 1868, c. 31, §19; 1872-3, c. 105, c. 117, §19; 1882, c. 130, §19; 1917, c. 67, §19; Code 1923, c. 31, §19.)

§17. Estate Conveyed; Clerk’s Fee.—Every such deed in form or substance, as prescribed in the next preceding section, shall be valid and sufficient to pass to the grantee therein the legal and equitable title to the real estate therein mentioned, as provided for in section twenty-two of this article. For every deed executed under the provisions of this chapter, the clerk or commissioner executing the same shall be entitled to a fee of five dollars to be paid by the grantee therein on the delivery of the deed, in addition to the fees provided for in section sixteen of this article.(Code 1860, c. 37, §17; Code 1868, c. 31, §19; 1882, c. 130, §20; 1917, c. 67, §20; Code 1923, c. 31, §20.)

§18. County Clerk or Deputy May Not Purchase.—No clerk of the county court of the county in which such real estate shall be sold for delinquent taxes thereon, nor his deputy, shall directly or indirectly purchase any real estate so sold, or be in any way directly or indirectly interested with any other person in such purchase. Every person violating this section shall forfeit one hundred dollars for each offense and the sale shall be absolutely void.(1917, c. 67, §21; Code 1923, c. 31, §21.)

§19. Compelling Execution of Deed.—If the clerk of the county court fail or refuse to make the deed provided for in section sixteen of this article when lawfully required to do so, or if he execute an insufficient deed and fail or refuse thereafter to execute a good and sufficient deed to the person entitled thereto, when called on to do so, the person entitled to such deed may apply by petition to the circuit court of the county in which the real estate was sold, or to the judge thereof in vacation, to compel the making thereof by such clerk, or for the appointment of a commissioner to make the same. But of every such application ten days’ notice in writing must be given to such clerk. If, upon the hearing of such application, the court or judge be of the opinion that the applicant is not entitled to such deed, the petition shall be dismissed at his costs; but if the court or judge be of the opinion that he is entitled to such deed, an order shall be made by such court or judge directing the same to be made and acknowledged for record by such clerk, or a commissioner may be appointed for the purpose, as the court or judge shall determine. The order, if made in vacation, shall be filed with the clerk of the court and entered by him in the chancery order book thereof. If it appear to the court or judge making such order that the failure or refusal of the clerk of the county court to make such deed was without any reasonable cause, judgment shall be given against him for the costs of the proceedings, otherwise the costs shall be paid by the applicant.(Code 1860, c. 37, §20; Code 1868, e. 31, §22; 1872-3, c. 117, §22; 1882, c. 130, §22; Code 1923, c. 31, §22.)

§20. Deed by Commissioner.—Every deed executed by a commissioner under any of the provisions of this article shall have the same force and effect, in all respects, as if made by the clerk of the county court of the proper a county.(Code 1860, c. 37, §21; Code 1868, c. 31, §22; 1882, c. 130, §23; Code 1923, c. 31, §23.)

§21. Deed for Several Tracts or Lots or Undivided Interests Therein; Time for.—Where two or more tracts or parts of tracts, or city, town or village lots, charged to the same person, or persons, with taxes, for the same year, or years, shall have been sold for taxes and purchased by the same person at such sale, the purchaser thereof, or his heirs, devisees or assigns may obtain from the clerk of the county court several deeds for each tract or part of a tract, and city, town or village lot, or undivided interest therein, or for any number of them less than the whole, or he may obtain one deed for the whole of them as he may prefer; but every, such deed shall describe each tract and part of a tract, and each lot and undivided interest in a lot separately; and such deed when so made for several tracts and parts of tracts, and several lots and undivided interests in several lots, shall be as valid and effectual to pass to the grantee therein the title, legal and equitable to every such tract, and part of a tract, and to every such lot and undivided interest in a lot, as a separate deed for each would have been if such separate deed had been made to such grantee; but no such deed shall be made or obtained after two years from the date of the sale of such real estate, except that on computing such period of two years any time during which proceedings are pending to compel the execution of such deed as provided in section nineteen of this article, or during which the making of such deed is enjoined or stayed by any legal process or proceeding, shall not be computed.(Code 1860, c. 37, §22; Code 1868, c. 31, §§23, 24; 1872-3, c. 117, §§23, 24; 1882, c. 130, §24; 1917, c, 67, §24; Code 1923, c. 31, §24.)

§22. Title Conveyed; Irregularities in Proceedings.—When the purchaser of any real estate so sold, and not redeemed as aforesaid, his assignee, or heirs or devisees, shall have obtained a deed therefor, according to the provisions of this article, and caused the same to be admitted to record in the office of the clerk of the county court of any county in which such real estate or any part thereof may be, such right, title and interest in and to such real estate, as was vested in the person or persons charged with the taxes thereon for which it was sold, at the commencement of, or at any time during the year or years for which such taxes were assessed, and all such a right, title and interest therein of any other person or persons having title thereto, who have not in his or their own name been charged on the land books of the proper county or assessment district, with the taxes chargeable on such real estate for the year or years for the taxes of which the same was sold, and have actually paid the same as required by law, shall be transferred to and vested in the grantee in such deed, not withstanding any irregularity in the proceedings under which the same was sold, not herein provided for, unless such irregularity appear on the face of such proceedings of record in the office of the clerk of the county court, and be such as materially to prejudice and mislead the owner of the real estate so sold, as to what portion of his real estate was so sold, and when and for what year or years it was sold, or the name of the purchaser thereof; and not then, unless it be clearly proved, to the court or jury trying the case, that but for such irregularity the former owner of such real estate would have redeemed the same under the provisions of this article. When there are more than one such owner of such real estate, or persons charged with taxes thereon, who are cotenants thereof, or otherwise jointly interested therein, if the same be charged with taxes to one of them alone, or one or more of them and others, without naming the others, such right, title, interest and estate as was vested in all, or any, or either of them, shall pass to and be vested in the grantee in such deed, and where the real estate so sold is charged to the heirs, or the devisees of a decedent, without giving their names, or to the estate of a decedent, or to a deceased person in his or her own name, such right, title, interest and estate as was vested in the decedent, at the time of his or her death, in such real estate, shall pass to and be vested in the grantee in such deed. If more than one tract of land be charged as one, or the quantity thereof, or the residence of the party charged with taxes thereon, or the location of the real estate sold, or the district in which it is charged with taxes, be misstated, all such right, title, interest and estate therein, as is hereinbefore mentioned, shall nevertheless pass to and be vested in the grantee in such deed. No irregularity, mistake or overcharge as to the amount of taxes, interest and costs due on any such real estate, and for which it is sold, nor any payment of a part of such taxes, interest or costs, shall invalidate or affect the sale of such real estate, except as to such part of such real estate proportioned to the whole thereof, as such part of such taxes, interest and costs, so improperly charged against such real estate, and for which it was sold, bears to the whole sum for which it was sold. If the real estate sold as aforesaid be charged to a trustee by name, either with or without the addition of “trustee,” or if there are more than one trustee, and it be charged to one of them, or to one or more of them and others, without naming the others, and with or without the addition of trustee, or trustees, or if it be charged to the trustee of ................., without naming any of the trustees, all the right, title, interest and estate vested in such trustees, and each of them, and vested in each and every person for whom, or for whose use such real estate was held in trust by such trustee or trustees, shall pass to and be vested in the grantee in such deed. If at the time of such sale the real estate sold be under a mortgage or trust deed, or there be any other lien or encumbrance thereon, and the mortgagee, trustee, cestui que trust, or person holding any such lien or encumbrance, shall fail to redeem the same within the time prescribed by section twelve of this article, then all the right, title and interest of such mortagee, trustee, cestui que trust, and of the person or persons holding any such lien, or encumbrance on the real estate so sold and not redeemed, shall pass to and be vested in the grantee in such deed; and his title to the premises shall in no way be affected or impaired by any such mortgage, trust deed, lien or encumbrance. And no irregularity, error or mistake in the delinquent list or the return thereof, or in the affidavit thereto, or in the list of sales filed with the clerk of the county court, or in the affidavit thereto, or in the recordation of such list or affidavit, or as to the manner of laying off any real estate so sold, or in the plat, description, or report thereof made by the surveyor or other person, shall, after the deed is made, invalidate or affect the sale or deed. And if the deed be valid under the sale for the state taxes, it shall not be affected or impaired by any irregularity in the proceedings or sale for the county, district or other taxes, or any of them. If the sale be made for the taxes of two or more years, and be valid as to one or more of such years, but invalid as to the other year or years, and a deed or deeds therefor be made to the purchaser, or to his heirs, devisees or assigns, such sale or deed, for the year or years for the taxes of which the sale is valid, shall not in any way be affected or impaired by reason of the sale of the real estate conveyed by such deed being invalid for any other year or years for which it was so sold. And no deed for any real estate sold under the provisions of this article shall be vacated or set aside in whole or in part by reason of any mistake or irregularity in the proceedings of record as aforesaid, unless and until the person entitled to have the same so set aside shall pay or tender to the purchaser, or his heirs, devisees or assignee, or the person holding under him, or some one or more of them, the purchase money paid for such real estate at the time of the sale thereof, and all the taxes since paid thereon for any year or years for which such person so claiming, or those under whom he claims, have not paid taxes thereon, and the costs of the survey or report made as hereinbefore required, with interest on each sum from the date of the payment thereof to the time of such payment by the person so claiming. When any such sale is set aside in part, the court shall cause apartition of the real estate conveyed by the deed, if the same be necessary, between the person so claiming such real estate and the holder thereof under such sale and deed, according to their respective interests therein. And when any such sale or deed is set aside in whole or in part by reason of any mistake or irregularity in the procedings of record in the office of the clerk of the county court, the officer whose misconduct, neglect, mistake or default caused the same to be set aside, and his sureties in his official bond (if he has given such bond), shall be liable in an action on such bond, or in an action of trespass on the case, to any party injured thereby for all such damages as he may sustain by reason of the setting aside of such sale and deed, or either. But no sale or deed of any such real estate under the provisions of this article shall be set aside, or in any manner affected by reason of the failure of any officer mentioned in this article to do or perform any act or duty herein required to be done or performed by him after such sale is made, or by the illegal or defective performance, or attempt at the performance, of any such act or duty after such sale, or by reason of the conveyance, by the deed herein before mentioned and prescribed, of a less quantity of real estate than that mentioned in the list of sales made out and returned as provided in sections nine, ten and eleven of this article, if the real estate so conveyed by such deed be, in fact, the same which was sold as delinquent.(Code 1860, c. 37, §23; Code 1868, c. 31, §25; 1872-3, c. 117, §25; 1882, c. 130, §25; Code 1923, c.31, §25.)

§23. Sale for Taxes Not in Arrear.—If it be alleged in any suit or proceeding that the taxes, for nonpayment of which the real estate was sold, were not in arrear, the party making such allegation must establish the truth thereof by proving that the taxes were paid as provided in the following section.(1866, c. 90, §21; Code 1868, c. 31, §26; 1872-3, c. 117, §26; 1882, c. 130, §26; Code 1923, c. 31, §26.)

§24. Suit to Set Aside Such Sale.—If the owner of any real estate sold for the nonpayment of the taxes thereon, his heirs or assigns, claim that the taxes on account of which the sale was made were not in arrear, he may, within five years after the deed shall have been obtained and admitted to record, institute a suit in equity against the purchaser, his heirs or assigns, alleging the payment of the taxes, and seeking to have the sale and deed declared void; or he may, with in such time, in any suit or action pending relative to the real estate in which the payment is not alleged, give to the purchaser, his heirs or assigns, parties thereto, notice in writing of his purpose to prove the fact of such payment, or file such notice in the case at least thirty days before the trial or hearing thereof; and, having done so, may in such suit or action prove that such taxes were paid. But unless he shall within such five years institute such suit, or give or file such notice in a suit or action pending relative to such real estate, he shall not prove such fact, or on such account in any way question the validity of the sale or deed.(Code 1868, c. 31, §27; 1872-3, c. 117, §27; 1882, c. 130, §27; Code 1923, c. 31, §27.)

§25. Sale of Part of Tract; Subsequent Sale of Residue.—When a part of a tract of land or town lot has been sold, the residue thereof, or any part of such residue, may be subsequently sold on account of the taxes on the whole for the year in which the sale was made. The purchaser of a part of a tract or lot may pay a part of the taxes charged on the whole for any year subsequent to that in which the sale was made, proportioned to the whole as the quantity or part of the real estate purchased by him is to the whole, in discharge of the taxes on such part, and the residue of such real estate may be sold on account of the residue of the taxes remaining unpaid thereon. But when only a part of such tract or lot has been sold, if the purchaser does not make such payment, the whole tract or lot, or any part thereof, may be subsequently sold on account of taxes for the year in which the sale was made, and any subsequent year or years together, or when the whole tract or lot has been sold, and no one has paid the taxes thereon for the years subsequent to that in which the sale was made, the same, or any part thereof, may be sold on account of such tax or taxes, and the purchaser may have the same laid off, or a report made, and obtain a deed and have it recorded in the same manner and with like effect as if the former sale had not been made.(Code 1860, c. 31, §28; 1872-3, c. 117, §28; 1882, c. 130, §28; Code 1923, c. 31, §28.)

§26. Tax Deed as Evidence.—In all cases in which a question shall arise as to any such sale or deed, or the effect thereof, such deed shall be prima facie evidence against the owner or owners, legal or equitable, of the real estate, at the time it was sold, his or their heirs and assigns, and all other persons who might have redeemed the same within such one year, as hereinbefore provided, and also prima facie evidence against the State, counties, districts, school districts and municipal corporations, for or by which the taxes, or any part thereof, for which the land was sold, were levied and assessed, or which may claim the benefit of a lien for any unpaid taxes assessed against the land sold, and conclusive evidence against all other persons, that the person named in the deed as clerk of the county court was such, that the sheriff or other officer who made the sale was such sheriff or officer as stated in such deed, that the material facts therein recited are true, and that such estate as is mentioned in section twenty-two of this article, vested in the grantee in the deed. Nothing in this chapter or any other law contained, shall be construed as precluding the State, or any county court, board of education or municipality, from instituting and maintaining any suit or suits which might be instituted or maintained by any person claiming the land sold or any lien thereon, for the purpose of setting aside, for any reason, any tax sale or deed for land sold for taxes. The auditor may, in his discretion, authorize the institution and prosecution of any suit, for and in the name of the State, for such purpose.(Code 1868, c. 31, §29; 1872-3, c. 117, §29; 1882, c. 130, §29 ; 1887, c. 22, §29; Code 1923, c. 31, §29.)

§27. Sale of Lands of Persons Under Disability.—Any infant or insane person, whose real estate may have been so sold during such disability, may redeem the same by paying to the purchaser, his heirs or assigns, within one year after the removal of the disability, the amount for which the same was sold, with the necessary charges incurred by the purchaser, his heirs or assigns, in obtaining the title under the sale, and such additional taxes on the estate as may have been paid by the purchaser, his heirs or assigns, and interest on such items at the rate of six per cent per annum from the time the same were paid. If any such person own an undivided interest in the real estate so sold, he may redeem such interest in like manner, and within the same time, by paying such proportion of the purchase money, charges, taxes and interest, as his interest in the premises is to the whole tract or part sold; but he shall not have the right to redeem more than his own undivided interest. Upon such payment, within one year after the removal of such disability, the purchaser, his heirs or assigns, shall, at the cost of the original owner, his heirs or assigns, convey to him or them, by deed, without warranty, the real estate so redeemed, except as follows: If improvements have been made on such real estate since the date of the deed therefor, and before the offer to redeem the same under the provisions of this section, the original owner shall pay, to the person holding the legal title to such real estate at the time of such offer, the then value of all such improvements, after deducting therefrom the value of the use of such real estate without the improvements, from the date of such deed to the date of such offer. If the parties cannot agree on the amount to be paid, either of them may file his petition, after ten days’ notice in writing to the other of his intention to do so, in the circuit court of the county in which the real estate is, to have the proper account taken by a commissioner to ascertain the amount, if any, to be paid by such original owner. Upon the filing of such petition, the court shall make an order referring the same to a proper commissioner, who shall, with all reasonable dispatch, ascertain and report to such court what sum, if any, such original owner must pay to redeem such real estate, which report, if confirmed, shall be final between the parties. Upon the payment or tender of the sum, if any, so as certained by the commissioners, to the person then holding the legal title to such real estate, he shall, as hereinbefore provided, convey the same to such original owner; and, upon his failure or refusal to do so, the court may appoint a commissioner to execute such deed, who shall execute the same accordingly.(Code 1860, c. 37, §24; Code 1868, c. 31, §30; 1872-3, c. 117, §30; 1882, c. 130, §30; Code 1923, c. 31, §30.)

§28. Purchase by State; Return.—When any real estate is offered for sale as aforesaid, and no person present bids the amount of taxes, interest and costs due thereon, the sheriff or collector shall purchase the same on behalf of the State for the taxes thereon, and the interest on the same, and shall make out a list thereof under the following caption:

List of real estate charged with taxes and sold in the county of.................. , in the month (or months) of.............., nineteen hundred and...., for the nonpayment of taxes due thereon for the year (or years).............., and purchased for the State of West Virginia.

Underneath shall be the several columns mentioned in section eight of this article, with a like caption to each column, omitting, however, the column headed “name of purchaser.” The officer making out such list shall make oath that it contains a true account of all the real estate within his county purchased by him for the State during the year........... and return the list, with a certificate of the oath attached, to the clerk of the county court, within ten days after such sale, who shall, within twenty days after such return, record the same in a well-bound book and transmit the original to the auditor. Upon receiving such list the auditor shall credit the sheriff or collector with the amount for which the real estate therein specified was purchased.(Code 1860, c. 37, §25; Code 1868, c. 31, §31; 1872-3, c. 117, §31; 1882, c. 130, §31; Code 1923, c. 31, §31.)

§29. Title Acquired in Purchase by State.—The auditor shall cause all the lists received in his office under the preceding section to be recorded in a well-bound book, and all such estate, right, title and interest in the real estate mentioned in such lists, as would have vested in an individual purchaser thereof at such sale who had obtained proper deeds therefor and caused them to be admitted to record in the proper office, shall be by the sale and the purchase on behalf of the State vested in the State, without any deed or other conveyance therefor to the State; subject, however, to the right of redemption mentioned in the following section.(Code 1860, c. 37, §26; Code 1868, c. 31, §32; 1872-3, c. 117, §32; 1882, c. 130, §32; Code 1923, c. 31, §32.)

§30. Redemption From Tax Purchase by State.—The previous owner of any real estate so sold and purchased for the State, his heirs or assigns, or any person having a right to charge it for a debt, may, within one year from the sale thereof, redeem the same by paying into the state treasury the amount of all state, state school, county, school district, independent school district and other district taxes, and all municipal corporation taxes, with the interest due on each class of taxes at the time of such purchase, including such taxes as were or should have been assessed thereon for the year in which the same was sold and the cost of publication of such real estate in the delinquent list, together with such additional sums as would have accrued thereon for all of such taxes if the same had not been purchased for the State, with interest thereon at the rate of twelve per cent per annum from the twentieth day of January in the year following that in which the same would have accrued.(Code 1860, c. 37, §27; Code 1868, c. 31, §33; 1871, c. 138, §2; 1872-3, c. 96, c. 117, §§33-36; 1882, c. 130, §33; Code 1923, c. 31, §33.)

§31. Disposition of Taxes From Redemption of State Land.—When such county, school district, independent school district and other district taxes, and municipal corporation taxes, or any such taxes and interest are paid into the treasury as aforesaid, the auditor shall draw his warrant upon the treasury, payable to the sheriff of the proper county, for all the taxes and interest so paid in for county, school district, independent school district, and other district and municipal purposes, specifying the amount due for each of such purposes, and every such sheriff and collecting officer of such corporation shall account for and pay over such taxes and interest in the same manner as the other taxes coming to his hands by virtue of his office.(1882, c. 130, §34; Code 1923, c. 31, §34.)

§32. Redemption of Part of Tract.—Any person having a right to redeem any tract or part of a tract of land purchased by the State at a sale thereof for the nonpayment of the taxes thereon, who may desire to redeem a less quantity than the whole amount sold, may have the part or parts thereof which he desires to redeem surveyed and laid off by metes and bounds, and shall return a plat and description thereof to the clerk of the county court of the county in which the same was so sold, who shall record the same in the deed book in his office together with the affidavits thereto attached, required by the next succeeding section.(1882, c. 130, §36; Code 1923, c. 31, §36.)

§33. Plat of State Land Redeemed.—To every such plat and description there shall be an affidavit appended by the surveyor or person making the same, that such plat and description and the quantity of land mentioned therein is, as he verily believes, correct; and the clerk shall give to the person filing the same a certificate of the fact of the filing of such plat or plats, and of the quantity of land contained therein, and, if there be more than one such plat, the quantity contained in each. Upon the presentation of such certificate to the auditor, and the payment into the treasury of the proper proportion of the taxes and interest due on such part or parts of the land so sold, as the quantity so proposed to be redeemed bears to the whole tract or part of a tract sold and purchased by the State as aforesaid, the auditor shall issue his certificate of redemption as hereinbefore provided for the part or parts of such real estate so redeemed. If such real estate be redeemed in separate parcels, the same shall be entered and charged with taxes on the land books of the proper county in separate parcels, as contained in the plats and descriptions thereof filed and recorded in the office of the clerk of the county court as aforesaid.(1882, c. 130, §37; Code 1923, c. 31, §37.)

§34. Reentry on Redemption of State Land; Claims Under Constitution.—When real estate so purchased is so redeemed, the auditor shall certify the fact of such redemption to the clerk of the county court of the proper county, and it shall thereupon be the duty of such clerk to include the same in his list of transfers to the assessor who shall reenter the same upon the land books of the county or district in the name of the former owner thereof, or, in case the same has been conveyed by deed to any other person, enter the same in the name of the grantee in such deed. But such redemption shall not prejudice any claimant of such land, or any part thereof, who may have acquired the State’s right thereto by the Constitution or former laws of the State.(1872-3, c. 117, §38; 1882, c. 130, §38; Code 1923, c. 31, §38.)

§35. Lands in Lists of Auditor Deemed Sold.—The real estate embraced in the abstracts of sale shall be deemed to have been sold and the proceeds thereof shall be deemed at least equal to the sums to be satisfied therefrom, unless a list of such thereof as may be purchased for the State be received by the auditor according to section twenty-eight of this article, and then the proceeds shall only be deemed so much less as the credit on such lists shall amount to.(Code 1860, c. 37, §30; Code 1868, c. 31, §35; 1872-3, c. 117, §42; 1882, c. 130, §43; Code 1923, c. 31, §43.)

§36. Nonpayment of Proceeds.—In case of a failure to pay, proceedings shall be had according to article one, chapter fourteen of this Code.(Code 1860, c. 37, §33; Code 1868, c. 31, §38; 1872-3, c. 117, §45; 1882, c. 130, §45; Code 1923, c. 31, §45.)

§37. Failure of County Clerk to Perform Duty; Fees.—If a clerk of the county court fail to perform any duty required by this article, he shall for every such offense forfeit fifty dollars. For services rendered by him under this chapter and not otherwise provided for, he shall be entitled to the same fee as for similar services in other cases.(Code 1868, c. 31, §39; 1872-3, c. 117, §46; 1882, c. 130, §46; Code 1923, c. 31, §46.)

§38. Amendment of Sales List.—If any sheriff or collector shall, in his list of sales under this article, omit therefrom any tract or lot of land sold by him for the nonpayment of the taxes thereon and purchased by the State, or by any person, or shall state therein the name of any purchaser of a tract or lot of land incorrectly, or shall state that any tract or lot of land sold by him was purchased by one person when in fact it was purchased by another, within six months after the sale, upon the petition of such sheriff or collector, or of any person interested, to the county court of the county in which the sale was made, stating any such mistake, and upon satisfactory proof thereof, the court shall make an order permitting such sheriff or collector to file with the clerk of such court an “amended list,” in the form required by law, made out according to facts proven and stated in such petition, which list, together with the order of the court permitting it to be filed, shall be recorded by such clerk within ten days thereafter in the book mentioned in section eleven of this article, and the original, together with a copy of such order, shall within ten days thereafter be transmitted by such clerk to the auditor. But the person named by mistake in such list as such purchaser, if found within the county, must have at least ten days’ notice of the filing of such petition before it is acted upon.(1872-3, c. 117, §53; 1882, c. 130, §47; Code 1923, c. 31, §47.)

§39. Deed in Pursuance of Such Amendment.—The purchaser of any tract or lot of land as is mentioned in the next preceding sec tion, his heirs or assigns, may obtain a deed therefor in the same manner and within the same time as is provided in sections fourteen and nineteen, inclusive, of this article.(1872-3, c. 117, §54; 1882, c. 130, §48; Code 1923, c. 31, §48.)

§40. Publication of Sales List.—It shall be the duty of the sheriff or other officer making sales of lands under this article, within one month after such sales are closed, to cause to be published in two newspapers representing the two political parties casting the greater vote in the county, if two such newspapers are so published, otherwise in some newspaper published in the county (if one be printed therein), a list of all the sales made by him as aforesaid, describing the tracts as well as the quantity of the land sold, and to whom sold, once each week for two successive weeks, which publication shall be made, in all respects, subject to the provisions of section four of this article, and shall be in form or effect as follows: List of real estate sold in the county of ............., in the month (or months) of..............., 19...., for the nonpayment of taxes charged thereon for the year (or years) 19...., and purchased by individuals and the State of West Virginia:

The owner of any real estate above described and sold, his heirs or assigns, or any person having a right to charge such real estate for a debt, may redeem the same by paying to the purchaser, his heirs or assigns, within one year from the sale thereof, the amount specified in the last column of the above table, and such additional taxes thereon as may have been paid by the purchaser, his heirs or assigns, with interest on such purchase money and taxes at the rate of twelve per cent per annum, from the time the same may have been so paid.

Given under my hand this........................... day of......................... ,19........ A............................. B................................

Sheriff (or Collector).

The sheriff shall include the costs of publication to be paid by the purchaser, as fixed by law, which shall be the amount so fixed by law to each newspaper publishing the same. If there be no newspaper published in the county, or if no newspaper published therein will publish such notice for the compensation provided by law, it shall be the duty of the sheriff to post in the most public place in each magisterial district in his county, a list of all sales by him so made, describing the tracts as well as the number of acres sold, and to whom sold.(1872-3, c. 117, §56; 1882, c. 130, §49; 1883, c. 57, §49; 1921, c. 153, §49; Code 1923, c. 31, §49; 1925, c. 60, §49.)

§41. Entry of Part of Tract on Land Books.—Any person owning or claiming any tract of land which has not been entered on the land books of the proper county, or, if so entered, has for any cause thereafter been omitted there from, may have any part thereof entered on the books of the proper assessor and assessed with taxes thereon, and pay the same, as he might do as to the whole tract, specifying the part of such land so entered and assessed, or on which the taxes are so paid, by having the same surveyed and laid off and a plat and description thereof returned to and recorded by the clerk of the county court, as provided in sections thirty-three and thirty-four of this article. Any such assessment and payment as to such part of any land shall have the like effect as to the same as if it had applied to the whole tract, but such entry, assessment or payment shall not prevent a sale or forfeiture of such residue for the failure to cause the same to be entered on the land books and charged with taxes.(Code 1868, c. 31, §43; 1869, c. 125, §11; 1872-3, c. 117, §50; 1882, c. 130, §50; Code 1923, c. 31, §50.)

§42. Presumption of Payment of Taxes.—When real estate has been or shall be entered on the land books of the assessor of any county, district or municipality for any year, and thereon charged with taxes, and does not appear in the list of lands and lots or real estate in such county delinquent for nonpayment of taxes thereon for such year, upon proper evidence thereof, in the absence of rebutting evidence, it shall be presumed that such tax was paid before the time when such list was required to be made.(Code 1868, c. 31, §44; 1869, c. 125, §13; 1872-3, c. 117, §51; 1882, c. 130, §51; Code 1923, c. 31, §51.)

§43. Failure to Make Returns of Sales.—If any sheriff or collector shall fail to make the returns of sales of delinquent lands required by this article, within the time herein required, he shall forfeit and pay not less than fifty nor more than five hundred dollars, to be recovered by a motion in the circuit court of his county, which forfeit shall be for the benefit of the general school fund, and moreover he and his securities shall be liable, under his official bond, to any person aggrieved thereby, for all damages which such person shall suffer by reason of such failure.(1872-3, c. 117, §52; 1882, c. 130, §52; Code 1923, c. 31, §52.)

§1. When Imposed.—A tax, payable into the treasury of the State, shall be imposed upon the transfer, in trust, or otherwise, of any property, or interest therein, real, personal, or mixed, of five hundred dollars or more if such transfer be

(a) By will or by laws of this State regulating descent and distribution from any person who is a resident of the State at the time of his death and who shall die seized or possessed of property;

(b) By will or by laws regulating descent and distribution of property within the State, or within its jurisdiction, and the decedent was a nonresident of the State at the time of his death;

(c) By a resident, or be of property within the State, or within its jurisdiction, by a nonresident, by deed, grant, bargain, sale or gift, made in contemplation of the death of the grantor, bargainor or donor, or intended to take effect in possession or enjoyment at or after such death. Every transfer by deed, grant, bargain, sale or gift, made within three years prior to the death of the grantor, bargainor, vendor, or donor, of value of five hundred dollars, or in excess thereof, at the time of such transfer in the nature of final disposition, or distribution of an estate, and without adequate valuable consideration, shall be construed to have been made in contemplation of death within the meaning of this article;

(d) If any person shall transfer any property which he owns, or shall cause any property, to which he is absolutely entitled, to be transferred to, or vested in himself and any other person jointly so that the title therein, or in some part thereof, vest no survivorship in such other person, a transfer shall be deemed to occur and to be taxable under the provisions of this article upon the vesting of such title;

(e) Whenever any person shall exercise a power of appointment derived from any disposition of property made, such appointment when made shall be deemed a transfer taxable under the provisions of this article, in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will; and whenever any person possessing such a power of appointment so derived shall omit or fail to exercise the same with in the time provided therefor, in whole or in part, a transfer taxable under the provisions of this article shall be deemed to take place to the extent of such omission or failure, in the same manner as though the person thereby becoming entitled to the possession or enjoyment of the property to which such power related had succeeded there to by a will of the donee of the power failing to exercise such power, and shall take effect at the time of such omission or failure.(1904, c. 6, §1; 1907, c. 55, §1; 1909, c. 63, §1; 1921, Ex. Sess., c. 3, §1; Code 1923, c. 33, §1; 1929, c. 57, §1.)

§2. Primary Rates.—When the property or any beneficial interest therein passes by any such transfer where the amount of the property shall exceed in value the exemption hereinafter specified, and shall not exceed in value fifty thousand dollars, the tax hereby imposed shall be

(a) Where the person or persons entitled to any beneficial interest in such property shall be the wife, husband, child, stepchild, or the descendants of a living or deceased child per stirpes, or father or mother of the decedent, at the rate of two per cent of the market value of such interest in such property;

(b) Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the decedent (and the term brother or sister shall not include a brother or sister of the half blood) at the rate of four per cent of the market value of such interest in such property;

(c) Where the person or persons entitled to any beneficial interest in such property shall be further removed in relationship from the decedent than brother or sister, the rate of seven per cent of the market value of such interest in such property;

(d) Where the person or persons entitled to any beneficial interest in such property shall be of no blood relation or strangers to the decedent, or institutions, corporate or otherwise, except such eleemosynary institutions as are hereinafter exempt, the rate of nine per cent of the market value of such interest in such property.(1904, c. 6, §2; 1907, c. 55, §2; 1909, c. 63; 1921, Ex. Sess., c. 3, §2; Code 1923, c. 33, §2; 1929, c. 57, §2.)

§3. Rates on Excess Market Value.—When the market value of any such property exceed fifty thousand dollars, the rate of tax upon such excess shall be as follows:

(a) Upon all in excess of fifty thousand dollars, up to and not exceeding five hundred thousand dollars, passing to those persons in subdivision (a) of section two, at the rate of five per cent of the market value of such interest in such property;

(b) Upon all in excess of fifty thousand dollars, up to and not exceeding five hundred thousand dollars, passing to those persons in subdivision (b) of section two, at the rate of seven per cent of the market value of such interest in such property;

(c) Upon all in excess of fifty thousand dollars, up to and not exceeding five hundred thousand dollars, passing to those persons in subdivision (c) of section two, at the rate of eight per cent of the market value of such interest in such property;

(d) Upon all in excess of fifty thousand dollars, up to and not exceeding five hundred thousand dollars, passing to those persons in subdivision (d) of section two, at the rate of nine and one-half per cent of the market value of such interest in such property;

(e) Upon all in excess of five hundred thousand dollars, passing to any persons in any of the classes in section two enumerated, at the rate of ten per cent of the market value of such interest in such property.(1921, Ex. Sess., c. 3 Code 1923, c, 33, §2a; 1929, c. 57, §2a.)

§4. Exemptions.—The following shall be exempt from all taxes under this article:

(a) All property transferred to a person, or corporation, in trust or use solely for educational, literary, scientific, religious, or charitable purposes, or to the State or to any county, or municipal corporation thereof, for public purposes, provided the property so transferred, for purposes herein mentioned, is used exclusively in this State;

(b) Property of the market value of twenty-five thousand dollars transferred to a widow of a deceased person, and of fifteen thousand dollars transferred to each of the other persons described in subdivision (a) of section two of this article: Provided, however, That the descendants of any child referred to in said subdivision (a) shall be allowed the exemption of the person they represent, per stirpes and not per capita.(1909, c. 63, §2b; 1921, Ex. Sess., his c. 3, §2b; Code 1923, c. 33, §2b.)

§5. Determination of Market Value.—The market value of property is its actual market value after deducting debts and encumbrances for which the same is liable, and to the payment of which it shall actually be subjected. In fixing such market value, allowances shall not be made for debts incurred by the decedent, or encumbrances made by him, unless such debts or encumbrances were incurred or created in good faith for an adequate consideration, nor for any debt in respect wherefore there is a right to reimbursement from any other estate or person, unless such reimbursement from any other estate or person cannot be obtained.(1904, c. 6, §3; Code 1923, c. 33, §3.)

§6. Devise or Bequest for Payment of Debt or Services.—Every devise or bequest ostensibly in payment of a debt of the testator shall be taxable upon the excess in value of the property devised or bequeathed, otherwise liable to such tax, over and above the true amount of such debt. Every devise or bequest to an executor or trustee, purporting to be in compensation for services, shall be taxable upon so much of the value of the property devised or bequeathed, otherwise liable to such tax, as is in excess of a reasonable compensation for such services.(1904, c. 6, §4; Code 1923, c. 33, §4.)

§7. Contingent or Limited Interest.—Whenever the transfer of any property shall be subject to tax hereunder and only a life estate, or an interest for a term of years, or a contingent interest to be transferred to one person and the remainder or reversionary interest to another, the tax commissioner on the application of any person in interest, or upon his own motion, may, after due notice to the persons interested, apportion such taxes among such persons and assess to each of them his proper share of such taxes, and shall make his certificates accordingly, which shall be forwarded and disposed of in the same manner as other certificates by him herein provided for. The portion of any such taxes apportioned to any person entitled in remainder or reversion shall be payable at once, and such person shall be required to pay them in the same manner, and within the same time, as if his interest had vested in possession.(1904, c. 6, §5; Code 1923, c. 33, §5.)

§8. Transfers of Property of Nonresidents; Reciprocal Exemptions.—The provisions of this article shall apply to the transfer of the following property belonging to deceased persons, nonresidents of this State, which shall pass by will or inheritance under the law of any other state or country, and such property shall be subject to the tax imposed by this article, to-wit:

(a) The transfer of all real estate and tangible personal property, including money on deposit in this State;

(b) The transfer of all intangible personal property, including bonds, securities, shares of stock and choses in action kept within this State for investment, safe keeping, or otherwise;

(c) The transfer of shares of capital stock of all corporations organized and existing under the laws of this State, the certificates of which shares of stock shall be within or without this State. The transfers of property mentioned in subdivisions (a) and (b) and the transfer of shares of stock mentioned in subdivision (c) of this section, after the decease of the person owning the same, shall not be legal until the inheritance tax, or transfer tax, has been paid into the state treasury and certificates of release to that effect executed by the state tax commissioner. No corporation organized or existing under the laws of this State, bank or trust company, having money on deposit, or other person having in his possession property mentioned in said subdivisions (a), (b) and (c), shall make transfer thereof, unless notice of the time of such intended transfer is served upon the state tax commissioner at least fifteen days prior to such transfer, or until the state tax commissioner shall consent, in writing, thereto. Any such corporation, bank, or trust company, or other person having in his possession such property, who shall transfer the same before the inheritance tax is paid, or before official consent of the state tax commissioner thereto is obtained, shall be liable to the State of West Virginia for such amount of inheritance tax as may be collectible upon the transfer, together with any interest that may accrue there on, and in addition thereto a penalty of five hundred dollars, which liability for such tax and interest and penalty may be enforced by a proper action in the name of the State of West Virginia, except as hereinafter provided in case of reciprocal exemption.

The tax imposed by this article in respect of personal property (except tangible personal property having an actual situs in this State shall not be payable: (a) if the transferor at the time of his death was a resident of a state or territory of the United States, or of any foreign country, which at the time of his death did not impose a transfer tax or death tax of any character in respect of property of residents of this State (except tangible personal property having an actual situs in such state or territory or foreign country) ; or, (b) if the laws of the state, territory or country of residence of the transferor at the time of his death contained a reciprocal exemption provision under which nonresidents were excepted from transfer taxes or death taxes of every character in respect of personal property (except tangible personal property having an actual situs therein): Provided, the state, territory or country of residence of such nonresidents allowed a similar exemption to residents of the state, territory or country of residence of such transferor. For the purposes of this section the District of Columbia and possessions of the United States shall be considered territories of the United States. The terms “foreign country” and “country” as used herein shall mean both any foreign country and any political subdivision thereof, or either of them, in which the transferor was domiciled at the time of his death.

For the purposes of this section, intangible personal property means incorporeal property, including money, deposits in banks, mortgages, debts, receivables, shares of stock, bonds, notes, credits, evidences of an interest in property and evidences of debt. Where a deceased person was a nonresident at the time of death, and owned property within this State, or within its jurisdiction, and also in other states, or countries, the exemptions provided for in section four of this article, shall be applied according to the value of the property in this State, or within its jurisdiction, and the property in other states, or countries, and the person whose duty it is under this article to file with the state tax commissioner a report of the value and distribution of the property taxable hereunder, shall also include in such report the total value of the property owned by the deceased at the time of his death.(1904, c. 6, §6; 1909, c. 63, §6; 1913, c. 25, §6; 1921, Ex. Sess., c. 3, §6; Code 1923, c. 33, §6; 1929, c. 57, §6.)

§9. Lien for Tax.—All such taxes upon any transfer, and the interest that may accrue thereon, shall, until paid, be and remain a charge and lien upon the property transferred, superior to any lien created after such transfer, and no title shall vest or be transferred as to any such property, except subject to the lien for such taxes, and no such property shall be transferred or delivered, in whole or in part, until the payment into the treasury of the State of the amount of such tax. The person to whom the property is transferred, if he shall receive the same before the tax thereon is paid, and the executors, administrators and trustees having charge of every estate so transferred, shall be personally liable for such tax and interest until its payment, and no statute of limitations shall be a defense to any action for the recovery thereof.(1904, c. 6, §7; 1913, c. 25, §7; Code 1923, c. 33, §7.)

§10. Suspension of Tax Pending Settlement of Estate.—Whenever it shall be necessary in the settlement of any estate to retain property or funds for the purpose of paying any liability, the amount or validity of which is not determined, the payment of the whole or a proportionate part of the tax may be suspended to await the disposition of such claim.(1904, c. 6, §8; Code 1923, c. 33, §8.)

§11. Payments and Collection.—All taxes imposed by this article, unless otherwise provided, shall be due and payable ninety days after the first appointed executor or administrator liable therefor shall qualify, or within four months after the death of the decedent in case letters testamentary are not issued, and, if not paid within six months after the death of the decedent, a penalty of ten per cent of the amount of the taxes shall be added, in addition to the statutory interest of ten per cent which shall accrue and be determined as of and from the date of the death of the decedent: Provided, however, That the payment of such taxes may be suspended by the tax commissioner if there be necessary litigation pending at the time such taxes are due and payable, involving the estate, or for other good and sufficient cause; and in case of any such suspension the payment of the penalties hereinbefore provided shall likewise be suspended: Provided further, That suits and actions, brought for the purpose of defeating the payment of any such taxes, penalty and interest, shall not be deemed necessary litigation within the meaning of this article. In case of such suspension, the taxes shall be payable at the time of the expiration of the suspension. In all other cases, the taxes shall be paid as hereinbefore provided. Interest at the rate of ten per cent per annum shall be charged and collected upon all taxes and penalty imposed after the expiration of six months aforesaid, and in fixing such tax the tax commissioner shall, in his discretion, determine proper deductions.(1904, c. 6, §9; 1913, c. 25, §9; 1921, Ex. Sess., c. 3, §9; Code 1923, c. 33, §9.)

§12. Duties of Personal Representatives, Fiduciaries and Transferees; Payment of Tax by Foreign Fiduciary.—Every executor, administrator, trustee, guardian, committee or other fiduciary having charge of an estate, any part of which is subject to such tax, and, every person to whom property is transferred which is subject to such tax, but is not in charge of any such fiduciary, shall pay the same upon the market value of all the property subject to tax, whether there are or are not devises or bequests of successive interests in the same property, and whether such successive interests, if any, are defeasible or indefeasible, absolute or contingent. Such payment shall be made out of such estate in the same manner as other debts may be paid. Any such fiduciary may sell personal property for that purpose when necessary, and the circuit court may authorize him to sell real estate for the payment thereof in the same manner as it may authorize the sale of real estate for the payment of debts.

Whenever any foreign executor, administrator or trustee shall assign or transfer in this State any stock, bond or other security liable to any such tax, standing in the name of, or in trust for a decedent, he shall have the tax, if any, assessed on such transfer by the state tax commissioner, and shall pay the tax into the state treasury on the transfer thereof; otherwise any person having authority to make or permit such ttransfer, who shall make or permit it, shall be liable to pay the tax if he then had knowledge, or reasonable cause to believe, that the property was liable to tax.(1904, c. 6, §§10, 11; Code 1923, c. 33, §§10, 11.)

§13. Report of Transfers by County Court.—Whenever the county court of any county, or the clerk thereof, shall have reason to believe that a transfer, subject to taxation hereunder has been made, whether such belief be based on any application for the probate of a will, the appointment of any fiduciary, or the admission to record of a deed or other writing intended to take effect in possession or enjoyment, at or after the death of the maker thereof, or appearing to be in contemplation of his death, or be based on any information otherwise derived, such clerk shall report the same to the tax commissioner. Such a report shall be made quarterly as soon as possible after the first day of January, April, July and October in each year, and shall relate to all such matters as were not covered by any previous reports. A special report may be made by the clerk at any time. If there be no reason to believe that any such transfer has been made since the date of the last preceding report, that fact shall be stated in such quarterly report, but if there be reason to believe that such a transfer has been made, such quarterly or special report shall show the nature thereof; the name of the decedent, devisor, grantor, vendor, bargainor or donor; the name or other description, and the address, of the person or corporation to or for whose use or benefit any property may be transferred, and the relationship, if any, between such person and the person from whom the property is transferred, as far as the court or clerk may have any information respecting such matters; the nature of the property transferred, with such general description and approximate valuation as the court or clerk may be able to give. Any other person, whether interested in such property or not, may make a like report to the tax commissioner. Every such report, whether by the clerk or by any other person, shall be filed by the tax commissioner, and retained in his office until the tax be paid on the transfers therein mentioned, or until it shall be ascertained that they are not subject to tax, and shall then be destroyed; and at all times such report shall be confidential and privileged, and its contents shall not be inspected or made known by any one, except by the tax commissioner as to any report made by a clerk, when there shall be a question whether such clerk has complied with the provisions of this article.(1904, c. 6, §12; Code 1923, c. 33, §12.)

§14. Statement of Transfers by Personal Representative or Trustee.—With the inventory of every estate, the executor, administrator or trustee shall file a statement showing, to the best of his judgment, whether any transfer of any property mentioned in such inventory is taxable hereunder, and, if any be so taxable, setting forth the same matters mentioned in the preceding section, with as much accuracy as possible; and if the estate be one, no inventory of which is required to be filed, such statement shall nevertheless be filed in the same office, and within the same time, in which an inventory is in other cases required to be filed.(1904, c. 6, §13; Code 1923, c. 33, §13.)

§15. Assessment by Tax Commissioner.—The tax commissioner shall as soon as may be, from the statements and reports made by the clerk and the personal representative or trustee or other person as aforesaid, from the inventory of the estate, if there be one, and from such other information as he may be able to procure, ascertain whether any transfer of any property be subject to a tax under the provisions of this article, and if it be subject to tax, shall ascertain and assess the amount of the tax to which it is subject. If in his opinion the transfer of any of the property so transferred is taxable under the provisions of this article, he shall make his certificate to that effect, setting out: (a) The amount of such property liable to such tax; (b) the rate of tax thereon; (c) the names of the beneficiaries thereof; (d) their degree of relationship to the decedent, and (e) the amount of tax; and it shall be the duty of the county clerk and personal representative of every such estate, and if there be no personal representative the beneficiaries thereof, to show in their report to the tax commissioner the information upon which to base such assessment. The tax commissioner shall make duplicate certificates of his assessment, one of which he shall forward to such personal representative, trustee, grantee, vendee or bargainee. If the tax is not paid within thirty days after the assessment thereof, the tax commissioner may forward the other certificate to the clerk of the county court of the county where in the property, or the greater part thereof in value is located, which certificate shall be recorded by the clerk in the trust deed book in his office.(1904, c. 6, §14; 1913, c. 25, §14; Code 1923, c. 33, §14.)

§16. Transfers Not Reported to Commissioner.—If any transfer be not reported to the tax commissioner by the clerk of the county court or the executor, administrator, trustee, grantee, vendee, bargainee or donee, or other person, the tax commissioner may proceed, upon such information as he can obtain, to inquire and determine whether any such transfer is subject to tax under this article, and what tax, if any, should be assessed, and shall proceed as to any such transfer and the property passing thereby, in all respects, as if the same had been reported to him as required by this article.(1904, c. 6, §15; Code 1923, c. 33, §15.)

§17. Appraisement and Inventory.—If, within sixty days from the death of any person whose estate is liable to an inheritance tax under this article, the appraisement of any such estate is not completed and filed in the manner now provided by law for the appraisement of estates, then the tax commissioner shall have authority to appoint an appraiser for the purpose of appraising any such estate: Provided, however, That the tax commissioner shall have the right of appeal to the circuit court of the county in which the estate is located where an appraisement is made by the appraisers appointed by the county court of such county for such purposes, and the valuation of any such estate as fixed by the circuit court upon appeal shall be the value upon which the tax commissioner shall assess the taxes under this article. It shall be the duty of such appraiser, and he shall have the power, to appraise and fix a value upon all property subject to the tax provided in this article, which shall be the market value of the property appraised. Such appraiser shall give notice to the executor, administrator, trustee, or other person, whose duty it is under this article to pay the tax due and collectible hereunder, of the time and place of any appraisement to be made by him; and the posting of any such notice to any such person in due course of mail, at his last known post-office address, stating the time and place he will sit to appraise any such property, shall be sufficient. He shall at such time and place, unless a different time and place be agreed upon, appraise the property in the manner herein prescribed; and for the purpose of obtaining information concerning the quantity and the amount of any estate, or touching the value of any property to be appraised, such appraiser is authorized to take evidence and to issue subpoenas for and to compel the attendance of witnesses before him, to administer oaths, and to take the testimony of witnesses under oath concerning the quantity and amount of such property, and the value thereof. Such appraiser shall make report of his findings and the values fixed by him, in writing to the tax commissioner, together with the depositions of any witnesses examined by him, and such other facts in relation thereto as the tax commissioner may require. The value of the property thus appraised, except as hereinafter provided, shall be the value upon which the inheritance tax under this article shall be collected; but before assessing the tax, as provided in this article, shall be made, the value so fixed by the appraiser shall be approved by the tax commissioner, who shall thereupon furnish his certificate in writing to the executor, administrator, or other person whose duty it is to pay the taxes under this article, by mailing same to his last known post-office address, of the appraised value of such property, the taxes assessed thereon, as fixed and approved by him. If the owner or personal representative of the estate appraised desires to take an appeal from the value fixed by the appraiser and approved by the tax commissioner, as hereinbefore provided, he may have the evidence taken at any hearing before the appraiser transcribed and certified by him to the circuit court mentioned above, which court shall have jurisdiction to hear and determine such appeal upon the record so certified. Either party shall then have the right of an appeal to the supreme court of appeals.

The appraiser shall receive a reasonable compensation for his services, which shall be fixed by the tax commissioner and paid out of the taxes collected under this article. He shall in addition thereto be allowed his actual necessary travelling expenses incurred while engaged in the performance of his duties hereunder. He shall also have necessary stenographic and clerical help, the same to be employed by the tax commissioner and paid out of taxes collected under this article. Every executor, administrator or trustee of any estate subject to the payment of the transfer tax hereunder shall, within sixty days after the death of the decedent, file with the tax commissioner, under oath, a complete inventory or statement, listing and showing all of the property, both real and personal, belonging to any such estate, and the full, true and actual cash value thereof, together with the names and addresses of all the beneficiaries of any such estate, and the degree of relationship each bears to the decedent. Any person failing to comply with the provisions of this article shall be guilty of a misdemeanor and, upon conviction thereof, shall be imprisoned for not exceeding six months or fined not less than ten nor more than five hundred dollars, or may be both fined and imprisoned within the limits herein prescribed.(1904, c. 6; 1913, c. 25, §16; 1921, Ex. Sess., c. 3, §16; Code 1923, c. 33, §16.)

§18. Amendment of Assessment; Recordation.—Notwithstanding any such certificates may have been made and recorded, if it afterward appear to the tax commissioner that the transfer of the property mentioned in such certificate, or any part thereof, is subject to any tax in addition to that mentioned in such certificate, or that it is taxable in a case where such certificate showed that it was not liable to such tax, he shall assess the proper tax thereon in addition to any tax which may have been theretofore assessed, and shall forthwith certify the amount of the same in duplicate, and forward one of such certificates to each of the persons to whom his original certificate was required to be forwarded. The certificate, so forwarded to the clerk of the county court, shall by him be forthwith recorded in the hook in which trust deeds and mortgages are recorded, and from the time of its admission to record shall constitute a lien on the property on which tax is assessed, for the amount of such taxes, and any interest accruing thereon, until the same are paid, except as against purchasers for value, before such admission to record, and without notice of such additional liability, and except as against those who may claim under such purchaser, having purchased for valuable consideration without notice of such liability.(1904, c. 6, §17; Code 1923, c. 33, §17.)

§19. Payment of Tax to Tax Commissioner.—As soon as the amount of any tax upon any transfer shall be certified by the tax commissioner, the person liable for such tax shall pay the amount thereof to the tax commissioner. The tax commissioner shall at once certify, in duplicate, that all the taxes upon such transfer under the provisions of this article have been paid, and shall forward such certificates, one to the person making the payment and the other to the clerk of the county court, who shall record the same in the book in which releases are recorded, without payment of any additional fee. From the date when any such certificate of payment, or any such certificate that the property is not liable to such taxes, is admitted to record, the property mentioned in such certificate shall be free from any lien or claim for any such taxes, except as provided in the preceding section.(1904, c. 6, §18; Code 1923, c. 33, §18.)

§20. Enforcement of Tax Lien.—If any such taxes, hereinbefore provided for, shall not be paid within sixty days from the time they become payable, or if there be an appeal with respect to the same or payment thereof be prevented by litigation or other unavoidable cause, within sixty days after the decision of such appeal or the end of such litigation or other cause of delay, the tax commissioner shall, on behalf of the State, and with the assistance of the prosecuting attorney of the county, proceed in the circuit court, by appropriate proceedings, to enforce the lien of such taxes upon any property subject to such lien, and to obtain the sale thereof, or of so much thereof as may be necessary to satisfy such lien, and relief shall be given by such circuit court accordingly. In addition to any other remedy for the collection of any tax upon such transfer, the same may be recovered in an action of assumpsit on behalf of the State of West Virginia against any person liable for such tax, and the tax commissioner is authorized to bring such action in any circuit court or before any justice having jurisdiction, and the prosecuting attorney shall conduct the prosecution thereof. The tax commissioner may compromise and settle the amount of any such tax when there is a controversy as to the relationship between the former owner of the property and the person to whom it is transferred.(1904, c. 6, §19; Code 1923, c. 33, §19.)

§21. Appeals From Assessment.—Within thirty days after the tax commissioner shall have forwarded a certificate of the amount of tax assessed upon the transfer of any property, any person interested in such transfer, or in such property, may apply to the circuit court of any county, in which such property or the greater part thereof may be, for an appeal from the assessment so made. Such application shall be by petition in writing, stating the names and addresses of all persons interested, showing the grounds upon which the appellant claims to be aggrieved, and an appeal shall be allowed thereon forthwith; and, until the same shall have been heard and decided, proceedings for the collection of such taxes may be stayed by order of such court for good cause shown, and upon such conditions as it may direct. Such appeal shall be heard and decided as soon as may be. Before any such hearing reasonable notice thereof shall be given to all other persons interested, and to the tax commissioner and prosecuting attorney, who, with the said commissioner, shall defend the interests of the State. Upon such hearing the court shall consider all certificates relating to such taxes, and all other pertinent evidence, that may be offered by either party. If it be of the opinion that the assessment appealed from was correct, it shall affirm the same; if it be of the opinion that the transfer was not subject to any such taxes, it shall set aside such assessment and enter an order exonerating the property from taxes. If it be of the opinion that the transfer was subject to such taxation, but that the amount of taxes assessed was erroneous, it shall correct the assessment thereof by increasing or decreasing the amount thereof, as it may think just, and shall enter judgment accordingly. A copy of the judgment upon any such appeal shall be certified in duplicate, and forwarded and recorded as is herein provided with respect to the certificate of the tax commissioner.(1904, c. 6, §20; Code 1923, c. 33, §20.)

§22. Fees of County Clerk.—For his services in recording such certificate or copy of judgment, the clerk of the county court shall be entitled to a fee of fifty cents, to be taxed to and be paid by the person to whom such property shall be transferred.(1904, c. 6, §21; Code 1923, c. 33, §21.)

§23. Credit of Tax in Final Settlement of Fiduciary.—In the settlement of his accounts, any fiduciary making payment of the amount assessed upon any such transfer, as shown by any such certificate or judgment, may have credit for such payment upon filing the certificate of the tax commissioner that such taxes have been paid, but no final settlement shall be made of the account of any fiduciary liable for such taxes until he shall have filed such certificate of payment.(1904, c. 6, §22; Code 1923, c. 33, §22.)

§24. Settlement by Tax Commissioner of Dispute as to Amount of Tax.—The tax commissioner may compromise and settle the amount of such taxes whenever controversy may arise as to the ownership between the former owner of the property and the person to whom the same may have passed.(1904, c. 6, §23; Code 1923, c. 33, §23.)

§25. Liability of Fiduciaries and Sureties.—Every fiduciary, and the sureties on his official bond, shall be liable to the State for any taxes payable to the State on the estate of his decedent, to the amount of the moneys and the value of the property which come into his hands as such fiduciary, and for the proceeds of all sales of real estate received by him under the provisions hereof; and if any such fiduciary fail to perform any of the duties imposed on him by this article, he and his sureties shall be liable upon his bond for any damages resulting from such failure, the court under whose order he qualified may revoke his authority, and he and his sureties shall be liable to the same proceedings as if his authority had been revoked for any other cause.(1904, c. 6, §24; Code 1923, c. 33, §24.)

§26. Violations of Article.—Any clerk or other person failing to discharge any duty imposed upon him by this article shall be guilty of a misdemeanor, and, upon convicion thereof, be fined not less than ten nor more than five hundred dollars.(1904, c. 6, §25; Code 1923, e. 33, §25.)

§27. Inspection of Books by Tax Commissioner.—Every person having in his possession or control any book or paper containing any information respecting property transferred, as aforesaid, shall, at the request of the tax commissioner, exhibit the same to him or to the prosecuting attorney of the county, and any person in interest shall make written answer of under oath to any questions which the tax commissioner may put in writing concerning such property. Any person failing to comply with the provisions of this section shall be guilty of a misdemeanor, and, upon conviction thereof, be fined not less than ten nor more than five hundred dollars.(1904, c. 6, §26; Code 1923, c. 33, §26.)

§1. Business Requiring License.—No person without a state license therefor, shall

(a) Keep a hotel, eating house, or restaurant ; or

(b) Keep, for public use or resort, a bowling alley, pool table, billiard table, bagatelle table, or any table of like kind; or

(c) Sell at wholesale or retail patent or proprietary medicines in incorporated cities and towns; or

(d) Exhibit any circus, menagerie, circus and menagerie combined, theatrical performance, street or other carnival, or public show, to which admission is obtained for money or reward, except for the benefit or under the auspices of a volunteer fire department; or

(e) Run or operate, for profit, a merry-go-round, or roller coaster, or scenic railway, or like device, or keep, for public use or resort, a shooting gallery, a skating rink; or run, or operate, a cane rack, doll baby rack, knife rack, striking machine, jingle board, punch board, artful dodger, candy wheel, or other scheme or device by which merchandise or other things of value are disposed of by game of chance, or like device, or human laundry device, or dip device; or

(f) Act as a hawker or peddler; but bona fide farmers vending farm products shall not be required to have a license; or

(g) Act as an auctioneer; or

(h) Practice the business of real estate agent, stockbroker, or other broker, by buying or selling for others, stock, securities, or any other property for a commission or reward; or

(i) Practice the business of money broker, buying or selling undercurrent or depreciated money or funds; or exchanging one kind of money or funds for another, for benefit or reward; or

(j) Practice the business of pawnbroker by lending money or other things for profit, for or on account of personal property deposited with the lender in pledge; or

(k) Sell, or barter, or offer, or expose, for sale or barter, any patent right; or

(l) Sell, offer, or expose, for sale, to merchants, trading stamps, premium stamps, or certificates of like nature or character, or undertake with merchants to redeem such stamps or certificates in money or goods; or

(m) Sell any sewing machines, pianos, organs, victrolas, phonographs, talking machines, or similar musical instruments, or, being a traveling agent, canvasser, or salesman, sell or contract to sell any books, maps, prints, pamphlets, and periodicals, except such books, pamphlets and periodicals that be of a religious or ethical nature, whether manufactured within or without the State; or

(n) Sell, offer or expose for sale, or solicit, or receive orders for manufactured tobacco, snuff, cigars, cigarettes, or other preparations of tobacco, or cigarette paper or wrapper, at wholesale or retail; or

(o) Carry on the business of junk dealer, or act as agent, solicitor, canvasser, or salesman, for any junk dealer; or

(p) Sell pistols, revolvers, or weapons of like kind; or

(q) Maintain or occupy any house boat, or like structure or vessel, upon or along the bed, banks or shores of any navigable stream; or

(r) Maintain any slot machine, or other automatic device, which, for the same profit or reward, in each case, and without any violation of the law, furnishes music, or exhibits pictures, or provides facilities for weighing, or supplies any merchandise or other thing, or renders any service; but no slot machine or other automatic device with respect to which, or its operation, service, or supplies, there is any element of chance (being a gaming table, within the mean ing of section one, article ten, chapter sixty-one of this Code), shall be protected by any license; or

(s) Being a corporation, heretofore or hereafter chartered under the laws of this State, whether its principal place of business or chief works be within or without the State, do, or attempt to do, any business by virtue of its charter or certificate of incorporation; or

(t) Being a corporation chartered or organized under the laws of any other state or country, hold property or transact business in this State; or being a corporation, hold more than ten thousand acres of land in this State; or

(u) Solicit, carry on or practice the business of a collection agency, or association, whether it be a person, firm or corporation; or

(v) Keep, or maintain, a public park, admission to which is obtained for money or reward; or

(w) Carry on the business of a labor agency; or

(x) Manufacture, sell or distribute, either at retail or wholesale, any and all preparations of every kind, character or nature, such as are prepared, mixed and sold at a soda fountain, and all such preparations as bevo, pablo, milo, moxie, ginger ale, near beer, coco cola, pop, and all other preparations of like nature and character commonly known as soft drinks; or

(y) Keep or maintain, for public use or resort, a taxicab stand or any place of like character.

Nothing in this article contained, and no license or payment under the provision hereof, shall be taken to legalize any act which otherwise may be in violation of law, or exempt any person from any penalty prescribed for such violation.(Code 1860, c. 38, §1; 1863, c. 113, §§1, 2; Code 1868, c. 33, §5; 1872, c. 100; 1872-3, c. 233, §1; 1877, c. 107, §§1, 2; 1885, c. 17, §§1, 2; 1887, c. 29, §§1, 2; 1895, c. 11, §§1, 2; 1897, c. 39, §1; 1901, cc. 65, 66, §§1, 2; 1904, c. 3, §§1, 2; 1905, c. 36, §§1, 2; 1907, c. 82, §§1, 2; 1917, c. 15, §1; 1919, c. 102, §1; 1921, c. 109, §1; Code 1923, c. 32, §1; 1927, c. 17.)

§2. Punishment for Acting Without License.—Any person convicted of violating any of the provisions of the preceding section, shall be fined not less than twenty nor more than one hundred dollars, and may, in the discretion of the court, be imprisoned in the county jail not more than three months.(1863, c. 113, §1; Code 1868, c. 32, §3; 1877, c. 107, §3; 1887, c. 29, §3; 1904, c. 3, §3; 1905, c. 36, §3; 1919, c. 102, §3; Code 1923, c. 32, §3.)

§3. Injunction Against Unlicensed Business.—If any person fail or refuse to pay any license tax due the State, in addition to all other penalties and remedies provided by law, the circuit court, or the judge thereof in vacation, of the county in which the business is conducted, upon application, in the name of the State, of any officer of the county or of the State, shall grant an injunction inhibiting such person from continuing the business until the full amount of the license tax and penalty prescribed by law and due the State is paid.(1909, c. 68, §3a; Code 1923, c. 32, §3a.)

§4. Business Not Requiring License.—This article shall not be construed

(a) To require a license to keep a boarding house, or boarding school, where boarders are not received for less than three days; or

(b) To require any banking institution to obtain a license as broker or private banker; or

(c) To require any resident of this State to obtain a license to exhibit any work or production of his own invention or skill; or

(d) To require a license for any school exhibition, literary or scientific lecture, or musical concert; or

(e) To require license for furnishing refreshments at any public dinner, fair, festival, or celebration; or

(f) To require any trustee, selling trust property, or any personal representative or committee selling property belonging to the estate under his charge, or any officer or commissioner selling property under the order, decree, execution or process of any court or justice of this State, or of the United States, to obtain a license to make such sale; or

(g) To require any colporteur, or person selling religious books, to obtain a license therefor; or

(h) To require farmers who furnish meals to travelers and others passing, to obtain license therefor.(1863, c. 113, §2; Code 1868, c. 32, §4; 1877, c. 107, §4; 1885, c. 17, §4; 1887, c. 29, §4; 1904, c. 3, §4; 1905, c. 36, §4; 1911, c. 54, §4; 1919, c. 102, §4; Code 1923, c. 32, §4.)

§5. Hotels.—Every house where food and lodging is usually furnished to travelers, and payment required therefor, shall be deemed a hotel or tavern. Every person licensed to keep a hotel or tavern shall constantly provide the same with lodging and diet for travelers and their servants. If any person so licensed fail to comply with this section the license shall be revoked, pursuant to section eleven of this article.(Code 1860, c. 96, §4; 1863, c. 123, §1; Code 1868, c. 32, §5; 1877, c. 107, §5; 1887, c. 29, §8; 1904, c. 3, §8; 1905, c. 36, §8; Code 1923, c. 32, §8.)

§6. Issuance of License by County Clerk.—The state licenses mentioned in section one of this article shall be issued by the clerk of the county court upon proper application filed with him, as provided in the next succeeding section.(1863, c. 113, §4; Code 1868, c. 32, §7; 1877, c. 107, §7; 1887, c. 29, §10; 1904, c. 3, §10; 1905, c. 36, §10; 1907, c. 82, §10; 1919, c. 102, §10; Code 1923, c. 32, §10.)

§7. Application to Clerk for License.—Every person desiring to obtain a state license shall apply for a certificate therefor to the clerk of the county court, except as hereinafter provided.(Code 1860, c. 38, §18; 1863, c. 113, §11; Code 1868, c.32, §8; 1877, c. 107, §8; 1887, c. 29, §11; 1904, c. 3, §11; 1905, c. 36, §11; Code 1923, c. 32, §11.)

§8. License to County Clerk.—The clerk of the county court may obtain a certificate for a state license from the clerk of the circuit court in the same manner as another person may obtain such certificate from the clerk of the county court. The clerk of the circuit court, in relation to such certificate issued by him, shall perform the same duties and be subject to the same penalties as the clerk of the county court would be in relation to a certificate issued by him.(1863, c. 113, §11; Code 1868, c. 32, §9; 1877, c. 107, §9; 1887, c. 29, §12; 1904, c. 3, §12; 1905, c. 36, §17; Code 1923, c. 32, §17.)

§9. Force of Municipal License.—Where the council of a city, town or village is authorized by its charter or any law of the State to impose a penalty for doing any act, or engaging in any business or occupation within the limits of such municipality, without first having obtained a license therefor pursuant to the ordinances of such town, no state license shall exonerate the person holding the same from any such penalty, whether such penalty be greater or less than herein provided.(1863, c. 113, §10; Code 1868, c. 32, §10; 1877, c. 107, §10; 1887, c. 29, §13; 1904, c. 3, §13; 1905, c. 36, §18; 1907, c. 82, §18; Code 1923, c. 32, §18.)

§10. Conditions Precedent to Doing Business.—The granting of a license to any person to carry on any business for which a license is required, under any of the provisions of this article, shall not be construed to authorize him to carry on such business, unless he shall have complied with all the provisions of law requiring him to make any payment, obtain any certificate or permit, or to do any act as a condition of carrying on any such business.(Code 1868, c. 32, §1; 1887, c. 29, §15; 1904, c. 3, §15; 1905, c. 36, §20; Code 1923, c. 32, §20.)

§11. Revocation of License.—The county court is hereby authorized to revoke any license mentioned in section one of this article for good cause shown upon petition, in writing, of any inhabitant of the county; but the person holding the license must be given reasonable notice of the proposed revocation and the privilege of being heard in person or by counsel. After such revocation, the license shall be of no effect to protect him from any penalty imposed by law.(1863, c. 113, §7; 1868, c. 30; Code 1868, c. 32, §14; 1877, c. 107, §20; 1887, c. 29, §24; 1904, c. 3, §24; 1905, c. 36, §34; 1919, c. 102, §34; Code 1923, c. 32, §34.)

§12. Place of Business; City Licenses.—Every certificate issued as aforesaid, if it be to authorize the keeping of a hotel or tavern, eating house, or restaurant, or bowling alley, billiard table, bagatelle table, or any table of like kind, taxicab stand, or any place of like kind, shall specify the house in which it is to be kept or carried on; and to keep or carry on the same at a different place shall be deemed a violation of this article: Provided, That where such place is situated in an incorporated city or town, the council or other governing body thereof shall have exclusive power and right to grant such licenses and shall have all the rights and powers herein granted to the county court. Other licenses shall be deemed coextensive with the county, subject to such regulations as may be prescribed by the tax commissioner, but of no effect beyond the limits of the county unless otherwise herein provided.(1863, c. 113, §10; Code 1868, c. 32, §15; 1877, c. 107, §21; 1887, c. 29, §25; 1904, c. 3, §25; 1905, c. 36, §35; 1919, c. 102, §35; 1921, c. 109, §35; Code 1923, c. 32, §35.)

§13. Grant and Conditions of Pool Room License.—Every person desiring a license for the purpose of keeping, for public use or resort, a bowling alley, pool table, billiard table, bagatelle table or any table of like kind, shall apply in writing to the county court, and such writing shall state the house and fully describe the place for which such license is desired; and the court may, at its discretion, grant or refuse such application. The tax commissioner shall prepare proper forms for the application for such license, and all applicants shall use forms substantially the same. The licensee, his servants, agents and employees shall not permit any person under the age of eighteen years to play at any of the games referred to, and shall not permit any such person under the age of eighteen years to remain or loiter, whether playing at such games or not, in the room where such games are played, and such licensee of such bowling alley, pool table, billiard table, bagatelle table or any table of like kind, his servants, agents or employees, shall not in any way, shape or form permit any one to bet anything of value upon any such game. Such licensee, his servants, agents or employees shall not permit anyone to bring any intoxicating liquors of any kind into such house in which such business is carried on. Any licensee, his servants, agents or employees who violates any of the provisions of this section shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined by any court, including justices of the peace having jurisdiction and police judges, not less than twenty-five nor more than two hundred dollars, and may be imprisoned not to exceed ninety days, or both, in addition thereto such licensee shall forfeit his license, and no license shall be granted by any county court for any of the purposes set out in this section, for a period of one year from and after the day of such conviction, in the particular room for which license was granted: Provided, however, That where such place is situated in an incorporated city or town, the council or other governing body shall have exclusive power and right to grant such licenses, and shall have all the rights and powers herein granted to the county court.(1921, c. 109, §35a; Code 1923, c. 32, §35a.)

§14. Grant and Conditions of Taxicab License.—Every person desiring a license for the purpose of keeping or maintaining a taxicab stand or any place of like kind or character, for public use or resort, shall apply in writing to, the county court, and such writing shall state the house and fully describe the place for which such license is desired; and the court shall grant such license unless good cause shall be shown it to the contrary. In the vacation of the court, the clerk of the county court can in the same manner grant the above license. The tax commissioner shall prepare proper forms needed to obtain such license. The licensee, his servants, agents and employees shall not permit any unnecessary noise in such place or any disorderly conduct and shall not bring nor permit anyone else to bring any intoxicating liquors into such place nor permit anyone to store or keep intoxicating liquors therein. Any licensee, his servants, agents and employees who violates any of the provisions of this section shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined by any court, having jurisdiction, including justices and police judges not less than five nor more than fifty dollars and may be imprisoned not to exceed thirty days, or both, and in addition thereto such court may add the further punishment that the licensee shall forfeit his license, and if any such person shall be convicted a third time for any such offense, then the court shall, as a part of the punishment, forfeit such license: Provided, That where such place is situated in an incorporated city or town the council or other governing body thereof shall have exclusive power and right to grant such licenses and shall have all the rights and powers herein granted to the county court.(1921, c. 109, §35b; Code 1923, c. 32, §35b.)

§15. Assignment of License.—Any person holding a license for any purpose mentioned in section one of this article may, except as otherwise provided, assign the unexpired term thereof to another. There shall be a memorandum of such assignment indorsed by the person mentioned in the license and the indorsement thereon shall be attested by the clerk of the county court or other person authorized by law to issue the license.(1863, c. 113, §14; Code 1868, c. 32, §17; 1877, c. 107, §23; 1887, c. 29, §27; 1904, c. 3, §27; 1905, c. 36, §37; 1919, c. 102, §37; Code 1923, c. 32, §37.)

§16. Duration of Certain Licenses.—The license tax for all annual licenses named in section one of this article shall begin with the first day of July, of each year, and end with the thirtieth day of the following June. Every state license for any other person named in said section one (except as herein otherwise provided), shall expire on the thirtieth day of June. If granted for a less period than a year, the state tax thereon shall be computed from the annual tax in proportion to such time as the license has to run, unless specifically otherwise provided: Provided, however, That no license for any purpose or any length of time shall be issued for less than two dollars.(1863, c. 113, §19; Code 1868, c. 32, §19; 1871, c. 113, §1; c. 199, §1; 1877, c. 107, §25; 1887, c. 29, §29; 1904, c. 3, §29; 1905, c. 36, §39; 1907, Ex. Sess., c. 16, §39; 1919, c. 102, §39; 1921, c. 109, §39; Code 1923, c. 32, §39.)

§17. Duration of Other Licenses.—The state license to sell patent rights, or act as hawker or peddler; or run or operate for profit, a merry-go-round, a cane rack, doll baby rack, knife rack, striking machine, jingle board, punch board, artful dodger, candy wheel or other scheme or device by which merchandise or other things of value are disposed of by game of chance, or like device; or human laundry device, or dip device, or roller coaster, or scenic railway, or like device, or conduct a shooting gallery, or keep, for public use or resort, a skating rink, bowling alley, bagatelle, pool or billiard table, or any other table of like nature, at a public watering place or public park in this State; or to keep or maintain a public park to which admission is obtained for money or reward, or conduct a theatrical performance on a show boat plying the navigable streams of this State, shall be either for one year, three months, or six months from the commencement thereof. If for three months, the state tax thereon shall be one-third, and if for six months, three-fifths of the annual tax.(1919, c. 102, §40; 1921, c. 109, §40; Code 1923, c. 32, §40.)

§18. Weekly Tax on Theatrical Performances and Public Shows.—There shall be a state tax per week on theatrical performances, and on a circus, menagerie, street or other carnival, or public show, for every exhibition.(1863, c. 113, §18; Code 1868, c. 32, §21; 1877, c. 107, §26; 1887, c. 29, §31; 1904, .3, c §31; 1905, c. 36, §41; Code 1923, c. 32, §41.)

§19. Appeals to Tax Commissioner From Assessment of License Tax; Requiring Payment of Full Amount of Taxx.—If any person desiring a state license of any kind be dissatisfied with the amount of taxes to be assessed thereon as stated in the certificate of the clerk of the county court, or with any decision of the clerk respecting such license, or if any person be aggrieved by the assessment of a license tax, he may obtain relief in the following manner: He may apply to the tax commissioner to review the decision of the clerk. The tax commissioner shall review the action of the clerk, affirm the same if found to be in accordance with the law, and, if found contrary to the law, reverse the same, and issue a certificate for such license on such terms and with such conditions as may be required by law. On such appeal the tax commissioner may increase or diminish the amount of tax as fixed by the clerk, to meet the requirements of the law. Whenever the tax commissioner shall ascertain from any source that any person is carrying on a business for which a state license is required without having paid the full amount of the tax required by law, though having paid the amount of tax named in the clerk’s certificate, he shall, after notice to such person to show cause before him why such license tax should not be increased, impose the proper amount of tax and require such person to pay to the sheriff the amount of the difference between what such person has already paid and what the tax commissioner finds he should have paid. If in any case the person desiring the license shall not comply with such requirements or decision, within ten days after the same is made known to such person, the license awarded to such person, if any shall have been awarded, shall be revoked by the tax commissioner, and any money paid on account of such license shall be forfeited to the State, and such license shall be of no force or effect to authorize the carrying on of the business or engaging in the acts authorized by such license. When it has been ascertained that any person, firm or corporation has carried on any business for which a state license is required without having paid the full amount of the tax required by law, whether such person, firm or corporation has had a certificate authorizing the carrying on of such business or not, the State shall, in addition to the penalties that may be imposed for transacting such business without a state license, have the right to collect such back taxes for a time not exceeding five years, and suits therefor may be brought in the name of the State and enforced in any of the courts of this State having jurisdiction, as other suits in civil actions are brought and prosecuted.(1863, c. 113, §13; Code 1868, c. 32, §22; 1877, c. 107, §27; 1887, c. 29, §32; 1904, c. 3, §32; 1905, c. 36, §42; Code 1923, c. 32, §42.)

§20. Review by Circuit Court; Collection of Tax by Commissioner.—If the tax commissioner shall find any person liable to the State for the payment of license tax, he may issue a license to such person and collect the amount of the tax due thereon. He shall keep a full and accurate record of all licenses issued and taxes collected by him, and make report thereof to the auditor in the manner prescribed for like reports of sheriffs and county clerks. If any person refuse to pay the tax for any license so issued, the tax commissioner may place the tax in the hands of the sheriff for collection, and all the provisions of this article relating to the collection of license taxes by the sheriff shall apply thereto. The state tax commissioner, with the approval of the governor, may appoint agents to collect license taxes due the State under the provisions of this article, or to collect taxes due under the provisions of article eleven of this chapter. The compensation of such agents shall be fixed by the board of public works and paid out of the taxes so collected. Any person feeling aggrieved by the conclusion of the tax commissioner in reviewing the decision of the county clerk, as provided in the preceding section, within thirty days from the time any such decision is rendered, may make application to the circuit court of the county wherein such aggrieved person resides, to review the decision of the tax commissioner. The circuit court shall review the action of the tax commissioner, affirm the same if found to be in accordance with the law, and, if found to be contrary to law, reverse the same, and fix the amount of the tax according to law and shall enter an order directed to the county clerk to issue a certificate of license to conform to the findings of the circuit court. The tax commissioner shall have at least ten days’ written notice of any such hearing before the circuit court. An appeal from the decision of the circuit court may be had by either party, to the supreme court of appeals, as in other cases.(1909. c. 68, §42a; Code 1923; c. 32, §42a.)

§21. Oaths and Witnesses.—The tax commissioner, or his agents, shall have the power and authority to administer oaths and examine witnesses in any matter, or investigation, in connection with the collection of license taxes, or the enforcement of any of the provisions of the license laws of this State.(1921, c. 109, §42b; Code 1923, c. 32, §42b.)

§22. Posting and Exhibiting License.—Every person holding a state license for any of the purposes mentioned in section one of this article, and every person holding such license to sell cigars, or any other preparation of tobacco, shall keep such license posted in a conspicuous position in the place where any such business is carried on. Every person, firm or corporation conducting a business for which, under the provisions of this article, a state license is required, shall produce such license for inspection whenever required so to do by the tax commissioner, prosecuting attorney, sheriff, justice of the peace, the assessor or his assistants, and it shall be the duty of every assessor and his assistants to call upon every person, in the territory appointed to such assessor and assistants, who is conducting a business for which a state license under this article is required and inspect the same, and if such person, firm or corporation shall not have the license authorizing such business he shall immediately report the same to the tax commissioner. Any person violating this section shall forfeit not less than ten nor more than one hundred dollars.(1866, c. 114; Code 1868, c. 32, §23; 1877, c. 107, §28; 1887, c. 29, §33; 1904, c. 3, §33; 1905, c. 36, §43; Code 1923, c. 32, §43.)

§23. Ascertainment by Clerk of Persons Taxable; Doing Business Without Paying Tax.—It shall be the duty of the clerk of every county court to ascertain from time to time all persons in his county from whom state license is required by law, and deliver them proper certificates of the license to be obtained and the tax to be paid thereon to the State; but it shall also be the duty of every person to apply to the clerk of the county court and cause himself to be properly listed and licensed. And in case he shall transact any business for which he obtained such license, without having paid the taxes thereon, he shall forfeit not less than ten nor more than one hundred dollars for every such offense, in addition to all other penalties provided by this article.(1863, c. 113, §9; Code 1868, c. 32, §24; 1877, c. 107, §29; 1887, c. 29, §34; 1904, c. 3, §34; 1905, c. 36, §45; Code 1923, c. 32, §45.)

§24. Preparation of List of Licenses.—Such clerk shall from time to time make fair classified lists of all persons in his county from whom state license is required by law, specifying in such lists the date of every certificate, the name of the person to whom delivered, the amount of the state tax, for what the license is to be obtained, and such other particulars as he may be directed by the tax commissioner to state therein.(1863, c. 113, §21; Code 1868, c. 32, §25; 1877, c. 107, §30; 1887, c. 29, §35; 1904, c. 3, §35; 1905, c. 36, §46; Code 1923, c. 32, §46.)

§25. Delivery of License List to Collector.—He shall complete and deliver, to the sheriff or collector daily, the list of licenses issued by him.(1863, c. 113, §20; Code 1868, c. 32, §26; 1877, c. 107, §31; 1887, c. 29, §36; 1904, c. 3, §36; 1905, c. 36, §47; 1907, Ex. Sess., c. 16, §47; Code 1923, c. 32, §47.)

§26. List of Licenses for Auditor.—He shall transmit to the auditor on or before the fifteenth day of each month proper lists of all state licenses for which certificates may have been issued in his county for the preceding month; if he shall have ascertained that the state tax specified in any certificate was not paid, he shall note the fact on the proper list; such list shall be verified by the affidavit of the clerk; if no certificate for license was issued during any month, he shall return that fact to the auditor, verified by his affidavit.(1863, c. 113, §21; Code 1868, c. 32, §27; 1877, c. 107, §32; 1887, c. 29, §37; 1904, c. 3, §37; 1905, c. 36, §48; 1907, Ex. Sess., c. 16, §48; Code 1923, c. 32, §48.)

§27. Lists as Evidence Against Collector.—Such lists shall be evidence against the sheriff or collector to charge him with the amount of state tax therein stated.(1863, c. 113, §22; Code 1868, c. 32, §28; 1877, c. 107, §33; 1887, c. 29, §38; 1904, c. 3, §38; 1905, c. 36, §49; Code 1923, c. 32, §49.)

§28. Instructions by Tax Commissioner.—The tax commissioner shall, by letter or printed circular, give such instructions from time to time to the clerks of the county courts, municipal clerks and other officers, respecting their duties under this article as may seem to him judicious.(Code 1868, c. 32, §29; 1877, c. 107, §34; 1887, c. 29, §39; 1904, c. 3, §39; 1905, c. 36, §50; Code 1923, c. 32, §50.)

§29. Failure of Officers to Perform Duties.—If any clerk, or municipal or other officer, fail to perform any duty required of him by this article, or to obey the instructions of the tax commissioner so far as they are not contrary to law, he shall forfeit for every such offense not less than ten nor more than one hundred dollars.(Code 1868, c. 32, §30; 1877, c. 107, §35; 1887, c. 29, §40; 1904, c. 3, §40; 1905, c. 36, §51; Code 1923, c. 32, §51.)

§30. Distress for Taxes.—The sheriff or other collector shall be authorized to distrain immediately upon receipt of the list provided for in section twenty-four of this article, for the amount with which any person may have been assessed upon any state license under the provisions of this article, and to sell upon ten days’ notice so much of said person’s personal property, subject to such distress, as may be necessary to pay the tax so assessed.(1863, c. 113, §23; Code 1868, c. 32, §31; 1877, c. 107, §36; 1887, c. 29, §41; 1904, c. 3, §41; 1905, c. 36, §52; Code 1923, c. 32, §52.)

§31. Return by Collector of Person as Insolvent.—When the sheriff or collector is unable to find property out of which to make the taxes imposed upon persons who may have been assessed with a license tax, such sheriff or collector may return such person as insolvent, subject to all the laws in relation to uncollected taxes.(1863, c. 113, §28; Code 1868, c. 32, §32; 1877, c. 107, §37; 1887, c. 29, §42; 1904, c. 3, §42; 1905, c. 36, §53; Code 1923, c. 32, §53.)

§32. Payment of Taxes Into Treasury.—Every sheriff and collector shall account for, and pay into the treasury of the State, the state taxes on state licenses at the following times: The taxes assessed during the quarter ending March thirty-first shall be accounted for and paid on or before the twentieth day of April; taxes assessed during the quarter ending June thirtieth, shall be accounted for and paid on or before the twentieth day of July; taxes assessed during the month of July shall be accounted for and paid on or before the twentieth day of August; taxes assessed during the months of August and September shall be accounted for and paid on or before the twentieth day of October, and taxes assessed during the quarter ending December thirty-first shall be accounted for and paid on or before the twentieth day of January.(1863, c. 113, §25; Code 1868, c. 32, §33; 1877, c. 107, §38; 1887, 29, §43; 1904, c. 3, §43; 1905, c. 36, §54; 1907, Ex Sess., c. 16, §54; 1909, c. 68, §54; Code 1923, 32, §54.)

§33. Judgment Against Collector.—If a sheriff or collector fail to pay as required by the preceding section, the auditor within three months after such failure may file in the clerk's office of the circuit court, for the county in which the seat of government for the time may be, an accurate account of the amount with which such sheriff or collector may be chargeable on account of such taxes; and such clerk shall enter judgment thereon against such sheriff or collector for such amount, with interest thereon at the rate of twelve per cent per annum from the time of such failure until payment, which judgment shall have the same force and effect, and be subject in all respects to the same proceedings, as if it has been rendered by such court.(1863, c. 113, §26 Code 1868, c. 32, §34; 1877, c. 107, §39; 1887, c. 29, §44; 1904, c. 3, §44; 1905, c. 36, §55; Code 1923, c. 32, §55.)

§34. Setting Aside or Revision of Such Judgment.—But any person aggrieved by such judgment may, within one year after it is entered, upon notice to the auditor, apply to such court to set the judgment aside and try the case, or for leave to prove errors, sets-off or credits against the same; and the court, for good cause may either set aside the judgment and proceed to try the case as if no judgment had been entered, or, allowing the judgment to stand as security for what may appear ultimately to be due may give leave to the applicant to prove errors, sets-off and credits before a jury or commissioner and render such final judgment in the case as th law and equity may require.(1863, c. 113, §27; Code 1868, c. 32, §35; 1877, c. 107, §40; 1887, c. 29, §45; 1904, c. 3, §45; 1905, c. 36, §56; Code 1923, c. 32, §56.)

§35. Liability of Sureties; Motion Against Collector ; Interest.—The right of the State to proceed by motion or otherwise against the sureties of any sheriff or collector shall not be impaired or affected by anything contained in the last two preceding sections, or which may be done in pursuance thereof. And if any sheriff or collector fail to pay as required by section thirty-two of this article, proceedings may be had according to article one, chapter fourteen of this Code. Every sheriff or collector who fails to pay as required by said section thirty-two shall be charged with interest at the rate of twelve per cent per annum on the amount in arrears from the time it ought to have been paid into the treasury.(Code 1868, c. 32, §36; 1877, c. 107, §41; 1887, c. 29, §46; 1904, c. 3, §46; 1905, c. 36, §57; Code 1923, c. 32, §57.)

§36. Duties of Prosecuting Attorneys Under Article.—In addition to the general duties of the prosecuting attorney in each county, he shall, upon his own motion or upon the application of any revenue officer, institute prosecutions for the offenses and suits upon the bonds mentioned in his article, in all proper cases, and no indictment or presentment for a violation of the revenue law of shall be dismissed without a trial, or submitted without evidence, where any evidence exists, nor shall a confession of judgment be taken, in any prosecution for a misdemeanor, for an amount less than the fine or penalty prescribed for the offense.(1863, c. 113, §33; Code 1868, c. 32, c. §39; 1877, c. 107, §43; 1887, c. 29, §48; 1904, c. 3, §48; 1905, c. 36, §59; Code 1923, c. 32, §59.)

§37. Article Remedial.—The foregoing provisions of this article shall in all cases be construed as remedial and not penal.(Code 1868, c. 32, §40; 1877, c. 107, §44; 1887, c. 29, §49; 1904, c. 3, §49; 1905, c. 36, §60; Code 1923, c. 32, §60.)

§38. Goods Sold by Auction.—Any person or persons offering for sale, or furnishing for sale, by auction; any goods or merchandise, not as its sessed for the purpose of taxation in any county in this State, as provided for by section eight, article five of this chapter, shall be required to obtain a permit from the clerk of the county court of such county before offering such goods for sale at auction or otherwise; for which permit in the sum of two dollars on each one hundred dollars’ valuation of such goods shall be assessed. Such permit shall be handed to the sheriff for collection and charged to him by the clerk. Any person or persons offering any goods or merchandise for sale, in any county in this State, not assessed for the purpose of taxation in such county as provided for by said section eight shall be required to have the same assessed by the assessor of such county, and such assessment shall be the same as other assessments in such county. In case any person shall refuse or neglect to obtain the permit as aforesaid, or have such goods or merchandise assessed as herein required, he shall be liable in the first instance to double the license required, and, in the second instance, the assessor his shall add as penalty, for such failure, one hundred per cent to the taxes assessed as heretofore. Such license or tax shall be collected as other licenses or taxes are, and the sheriff shall forthwith collect such license or tax, and any sheriff, in whose hands such license or tax shall be placed for collection, and who fails to collect the same, shall be liable to the county.(1887, c. 62; Code 1923, c. 32, §62a.)

§39. Hotel, Eating House or Restaurant.—On every license to keep or maintain a hotel or tavern, where rooms are kept or maintained for transient guests, the charge for which is by the day or night, the annual license tax shall be ten dollars. On every license to keep or maintain a lunch wagon, five dollars; and on every license to keep or maintain a restaurant or other eating place not operated in connection with a hotel, ten dollars.(Code 1860, c. 40, §11; 1863, c. 123, §1; Code 1868, c. 33, §4; 1877, c. 108, §4; 1885, c. 20, §4; 1887, c. 29, §53; 1904, c. 3, §53; 1905, c. 36, §64; 1917, c. 39; 1919, e. 102, §64; 1921, c. 109, §64; Code 1923, c. 32, §64.)

§40. Brokers.—On every license to practice the business of stockbroker, or other broker (other than that of a pawnbroker) by buying or selling, for others, stocks, securities, or property, for commission or reward, one hundred dollars. On every license to practice the business of real estate agent or real estate broker, fifty dollars, in addition to all other taxes prescribed by this article or by any other law. Such license shall be coextensive with the State. The term “real estate agent” shall include any person, partnership or corporation, that, for a commission, compensation or reward, is engaged in the selling of, or that negotiates the sale of, real estate belonging to another or others, or obtains or places loans for others or advertises for sale or solicits the sale of real estate for others, or advertises the sale or solicits the sale of real estate belonging to another or others, or collects rent and attends to the letting and sale of houses and lands.(1877, c. 108, §4; 1885, c. 20, §4; 1887, c. 29, §74; 1904, c. 3, §63; 1905, c. 36, §95; 1909, c. 68, §95; 1917, c. 15, §95; 1921, c. 109, §95; Code 1923, c. 32, §95.)

§41. Retail Dealers in Tobacco.—On every license to sell at retail cigarettes, cigarette paper or wrappers, cigars, tobacco, snuff and other preparations of tobacco, ten dollars; to sell at retail cigars, tobacco, snuff or other preparations of tobacco, other than cigarettes or cigarette paper or wrappers, five dollars. The giving away or furnishing of cigarette paper or wrappers in connection with the sale of tobacco, or other things of value, shall be taken to be a sale thereof under the provisions of this section.(1901, c. 66; 1904, c. 3, §64; 1905, c. 36, §96; Code 1923, c. 32, §96.)

§42. Druggists.—On every license to carry on the business of a druggist two dollars in addition to all other taxes.(1877, c. 108, §4; 1885, c. 20, §4; 1887, c. 29, §67; 1904, c. 3, §65; 1911, c. 39, §97; Code 1923, c. 32, §97.)

§43. Bowling Alleys.—On every license to keep a bowling alley for public use or resort where any charge is made for the use of the same, forty dollars; but if more than one be kept in one house, by the same person, forty dollars for the first one and fifteen dollars for each additional one.(Code 1868, c. 33, §4; 1871, cc. 113, 199; 1877, c. 108, §4; 1885, c. 20, §4; 1887, c. 29, §68; 1904, c. 3, §66; 1905, c. 36, §98; Code 1923, c. 32, §98.)

§44. Billiard or Pool Tables.—On every license to keep a billiard table or pool table, or table of like kind, for public use or resort, where any charge is made for the use of same, fifty dollars; if more than one of such tables be kept in the same house, by the same person, fifty dol lars for the first one and twenty-five dollars for each additional one.(Code 1868, c. 33, §4; 1877, c. 108, §4; 1885, c. 20, §4; 1887, c. 29, §69; 1904, c. 3, §67; 1905, c. 36, §99; Code 1923, c. 32, §99.)

§45. Junk Dealers and Their Agents.—On every resident license to buy junk or carry on the business of a junk dealer or itinerant purchaser of junk, twenty-five dollars; on every agent, solicitor, canvasser or salesman employed by any resident junk dealer, ten dollars; on every nonresident dealer, or his agent, who buys or solicits for the purchase of junk within this State, except from licensed dealers, fifty dollars. Every dealer shall certify to the clerk of the county court the name or names of the agents for whom he desires a license certificate, and shall give to each agent so employed by him a certificate of authority, which said agent at all times shall keep with his license, and no such agent’s license shall be valid and effective without such certificate of authority.(1904, c. 3, §68; 1905, c. 36, §100; 1907, c. 82, §100; 1909, c. 68, §100; 1921, c. 109, §100; Code 1923, c. 32, §100; 1929, c. 68.)

§46. Trading Stamps.—On every license to sell merchants trading stamps, premium stamps, or stamps or certificates of like nature or character, or to undertake with merchants to redeem such stamps or certificates in money or goods, five hundred dollars.(1904, c. 3, §68; 1905, c. 36, §101; Code 1923, c. 32, §101.)

§47. House Boats.—On every license to maintain or occupy a house boat, or like structure or vessel, ten dollars.(1904, c. 3, §69 ; 1905, c. 36, §102; 1909, c. 68, §102; Code 1923, c. 32, §102.)

§48. Slot Machines.—On every license maintain a penny slot machine or other automatic device which is not a gambling device under section one, article ten, chapter sixty-on of this Code, two dollars for each machine or device; on every license to maintain any other slot machine or automatic device which is not gambling device under said section one, five dollars for each machine or device.(1904, c. 3, §69; 1905, c. 36, §103; 1907, c. 82, §103; Code 1923, c. 32, §103.)

§49. Taxicab Stand; Merry-go-Round and Other Amusement Devices.—On every license to keep or maintain a taxicab stand or any place of like kind or character, the sum of ten dollars. On every license to operate a roller coaster, merry-go-round, scenic railway, or like device for one week, ten dollars; for three months thirty dollars; for six months, fifty dollars; and for one year, one hundred dollars. On every license to run or operate a doll baby rack, or cane rack, or knife rack, striking machine, jingle board, punch board, artful dodger, candy wheel or other scheme or device by which merchandise or other thing of value is disposed of by game chance, or like device, or human laundry device or dip device, the tax shall be five dollars for one week; twenty dollars for four months; thirty dollars for six months, and fifty dollars for one year: Provided, however, That licenses under this section may be issued for the periods provided in section seventeen of this article an the license tax charged as provided therein.(1904, c. 30, §70; 1905, c. 36, §105; 1919, c. 102, §105; 1921, c. 109, §105; Code 1923, c. 32, §105.)

§50. Weapons.—On every license to sell pistols, revolvers, dirks, slung shots, billies, bow knives, metallic or other false knuckles, or other weapons of like kind, ten dollars.(1904, c. §71; 1905, c. 36, §106; Code 1923, c. 32, §106.)

§51. Private Banker or Money Broker.—On every license to carry on the business of money broker or private banker, twenty-five dollars. The term money broker or private banker shall include every person, firm or incorporated company, other than a regularly organized banking institution or national banking association, that lends money on real or personal security, discounts paper, cashes time, or engages in any business of a similar or like character.(Code 1868, c. 33, §4; 1877, c. 108, §4; 1885, c. 20, §4; 1887, c. 29, §75; 1904, c. 3, §72; 1905, c. 36, §107; 1907, c. 82, §107; 1909, c. 68, §107; Code 1923, c. 32, §107.)

§52. Bagatelle Tables.—On every license to keep a bagatelle table, or table of like kind, for public use or resort, twenty-five dollars; but if more than one be kept in one house, by the same to person, twenty-five dollars for the first one and ten dollars for each additional one.(Code 1868, c. 33, §4; 1877, c. 108, §4; 1885, c. 20, §4; 1887, c. 29, §70; 1904, c. 3, §73; 1905, c. 36, §108; Code 1923, c. 32, §108.)

§53. Skating Rink; Park; Fortune Teller; Labor Agency.—On every license to keep a roller skating rink for public use or resort in a city or town with a population of ten thousand or more, one hundred dollars; in a city or town with a population of more than five thousand, but less than ten thousand, fifty dollars; and in a city or town with a population not exceeding five thousand, twenty-five dollars.

On every license to keep or maintain a public a park to which admission is obtained for money or reward, in counties of over thirty thousand inhabitants, twenty-five dollars; in counties of less than thirty thousand and more than twenty thousand inhabitants, fifteen dollars; in counties of less than twenty thousand inhabitants, ten dollars; but such license for such public park shall not be construed to be in lieu of, or to include any other license now required by law on of any subject of taxation located at or in such park or elsewhere, and every park to which admission is obtained for money or other reward shall be construed and held to be subject to the provisions of this article. The furnishing of foods and drinks, if a state license has been obtained therefor, to visitors is allowed as well as any other licensed subject the sale or use of which is now authorized by law.

On every license to act as a fortune teller, palmist, mind reader, or any one who practices the profession of telling the past or future, five hundred dollars; on every license to conduct a business of a labor or employment agency to receive applications and hire laborers for employment within this State, two hundred dollars; on every license to conduct a business of a labor or employment agency to hire or contract with laborers for employment without this State or arrange for the transportation of such laborers to points without the State for employment in another state, five thousand dollars. Any municipality within the State shall be and is hereby empowered to impose a similar tax on any such labor or employment agency, to limit the number of labor agencies to operate in such municipalities, but in no event shall the number of such labor agencies be restricted to fewer than three in any city, town or village.(1885, c. 20, §4; 1887, c. 29, §71; 1904, c. 3, §74; 1905, c. 36, §109 1907, c. 82, §109; Code 1923, c. 32, §109; 1923, c. 36, §109; 1927, c. 16, §109; 1929, c. 12, §6.)

§54. Auctioneers.—On every license to act as auctioneer, five dollars; and, if any auctioneer act as such in a town, an additional tax of two dollars for every thousand of the population of such town, according to the last preceding United States census.(Code 1868, c. 33, §4; 1877, c. 108, §4; 1885, c. 20, §4; 1887, c. 29, §73; 1904, c. 3, §76; 1905, c. 36, §111; Code 1923, c. 32, §111.)

§55. Pawnbrokers.—On every license to practice the business of pawnbroker, one hundred dollars.(1885, c. 20, §4; 1887, c. 29, §76; 1904, c. 3, §77; 1905, c. 36, §112; Code 1923, c. 32, §112.)

§56. Sale of Patent Rights; Collection Agencies.—On every license to sell or barter patent rights, ten dollars; on every license to carry on or practice the business of a collection agency, ten dollars.(Code 1868, c. 33, §4; 1877, c. 108, §4; 1885, c. 20, §4; 1887, c. 29, §77; 1904, c. 3, §64; 1905, c. 36, §113; 1907, c. 82, §113; Code 1923, c. 32, §113.)

§57. Hawkers and Peddlers.—On every license to act as a hawker or peddler, if the person licensed travel without a horse or vehicle, fifty dollars; if he travel with one horse, with or without a wagon, or other vehicle, one hundred and fifty dollars; if he travel with two or more horses, with or without a vehicle, or if he travel with a motor vehicle, two hundred dollars. Such license shall be placed in some conspicuous place in his wagon or other vehicle or about his pack: Provided, That nothing in this article shall be construed as levying a license tax on farmers selling produce, or on what are commonly known as hucksters, who, for the purposes of this article, are persons who travel with a wagon or other vehicle with one or more horses and buy or sell farm, dairy, garden or poultry produce and pay or receive pay therefor with money, or with articles of merchandise for the sale of which no license tax is required by law: Provided further, That no tax or fee shall be imposed on any license to act as hawker or peddler granted to any soldier of the late civil war.(Code 1868, c. 33, §4; 1875, c. 8; 1877, c. 108, §4; 1885, c. 20, §4; 1887, c. 29, §78; 1891, c. 25; 1905, c. 36, §114; Code 1923, c. 32, §114.)

§58. Sale of Sewing Machines, Stoves, Organs, Lightning Rods or Books.—On every license to sell sewing machines, stoves or ranges, if the salesman thereof travel with or without a vehicle, ten dollars; on every license to sell organs or other musical instruments, if the salesman thereof travels with or without a wagon or other vehicle, twenty dollars; and on every license to sell lightning rods, if the salesman thereof travels, ten dollars; on every license to travel and receive subscriptions for, or in any manner furnish books, maps, prints, pamphlets or periodicals, except such books, pamphlets or periodicals, that be of a religious or ethical nature, ten dollars. Such license to travel and receive subscriptions for, or furnish, books, maps, prints, pamphlets, or periodicals, shall be granted by the tax commissioner and be coextensive with the State.(1885, c. 20, §4; 1887, c. 29, §79; 1901, c. 65, §79; 1905, c. 36, §115; 1907, c. 82, §115; 1909, c. 68, §115; Code 1923, c. 32, §115.)

§59. Shooting Galleries.—On every license to keep a shooting gallery for public use or resort, twenty-five dollars.(1885, c. 20, §4; 1887, c. 29, §80; 1905, c. 36, §116; Code 1923, c. 32, §116.)

§60. Theatres and Theatrical Performances.—The state tax on every license for a theatrical performance shall be ten dollars for one week, and no such license shall be issued for less than one week. But if such performance be in a city or town of a population of twenty thousand or more, the tax shall be twenty dollars; if the population be more than ten thousand and less than twenty thousand, fifteen dollars; if the population be ten thousand or less, ten dollars: Provided, That a theatre, opera house, or other permanent place for public shows may have a license by paying tax as follows: If in a city of thirty thousand or more, for three, months, for one hundred dollars; for six months, for one hundred and thirty dollars; or, for one year, for one hundred and sixty dollars; if in a city town of twenty thousand and less than thirty thousand, for three months, for seventy-five dollars; for six months, for one hundred dollars; or, for one year, for one hundred and twenty-five dollars; if in a city or town of ten thousand and less than twenty thousand, for three months, for forty dollars; for six months, for sixty dollars; or, for one year, for one hundred dollars; if in a city or town of five thousand and less than ten thousand, for three months, for twenty dollars; for six months, for thirty dollars; or, for one year, for forty dollars; if in a city or town of two thousand and less than five thousand, for three months, for ten dollars; for six months, for fifteen dollars; or, for one year for twenty dollars; if in a city or town of less than two thousand, for three months, for five dollars; for six months, for eight dollars; or for one year for ten dollars. If such theatre or other permanent place be outside of an incorporated city, town or village, the rate shall be the same as that for a city or town of a population of less than two thousand.(Code 1868, c. 33, §5; 1871, c. 200; 1877, c. 108, §5; 1881, c. 32; 1882, c. 114; 1885, c. 20, §5; 1887, c. 29, §81; 1905, c. 36, §117; 1907, c. 82, §117; 1911 c. 39, §117; Code 1923, c. 32, §117.)

§61. Tax on Show Boats.—The state tax on every license for a theatrical or other performance, when such performance is confined exclusively to show boats plying the navigable streams of the State, shall be one hundred dollars annually. Such license shall be granted by the tax commissioner and shall be confined to to navigable streams of the State.(1909, c. 68, §117a; Code 1923, c. 32, §117a.)

§62. Entertainments Exempted.—The provisions of this article shall not apply to literary, dramatic, musical or benevolent societies, where they do not give exhibitions outside of their own counties.(Code 1868, c. 33, §5; 1877, c. 108, §5; 1887, c. 29, §5; 1905, c. 36, §119; Code 1923, c. 32, §119.)

§63. Circuses and Other Public Shows.—The state tax on every license to exhibit a circus or menagerie, or a circus and menagerie combined or wild west show, in cities or towns of a population of thirty thousand or more, seventy-five dollars for each exhibition; in cities or towns of a population of ten thousand and up to thirty thousand, fifty dollars for each exhibition; in cities or towns of a population of five thousand and up to ten thousand, thirty dollars for each exhibition; in cities or towns of a population of less than five thousand, ten dollars for each exhibition.

The state tax on every license to exhibit a trained animal or dog and pony show in cities or towns of a population of thirty thousand or more, thirty dollars for each exhibition; in cities or towns of a population of ten thousand and up to thirty thousand, twenty dollars for each exhibition; in cities or towns of a population of less than ten thousand, ten dollars for each exhibition.

The state tax on every license to exhibit a side show in the vicinity of any other show in cities or towns of a population of ten thousand or more, ten dollars; in cities or towns of a population of less than ten thousand, five dollars.

The state tax on every license to exhibit a street or other carnival, or any show connected with a county or other fair, five dollars a week for each separate entertainment or exhibition for which a fee is charged. The state tax on cane rack, doll baby rack, knife rack, striking machine, jingle board, punch board, artful dodger, candy wheel, or other scheme or device by which merchandise or other things of value are disposed of by game of chance or like device, when such device is located in the vicinity of a street fair or carnival, ten dollars a day.

The state tax on every license to exhibit any other show in cities or towns with a population of ten thousand or more, ten dollars, and in cities or towns of less than ten thousand, five dollars.

Every show, exhibition or performance, such as is described in the next preceding paragraph, whether under the same canvas or not, shall be construed to require a separate license therefor, whether exhibited for compensation or not; and upon any such show, exhibition or performance being concluded, so that an additional fee for admission be charged in lieu of a check authorizing the holder to reenter without charge, it shall be construed to require an additional license for any further or other show, exhibition, or performance.(Code 1868, c. 33, §6; 1877, c. 108, §6; 1881, c. 32, §6; 1882, c. 114, §6; 1885, c. 20, §6; 1887, c. 29, §84; 1895, c. 11, §84; 1905, c. 36, §120; 1907, c. 82, §120; 1911, c. 39, §120; 1919, c. 102, §120; 1921, c. 109, §120; Code 1923, c. 32, §120.)

§64. Soft Drinks.—The state tax on every wholesaler, distributor, or manufacturer engaging in the manufacturing, preparing, mixing, compounding, selling or distributing any and all preparations of every kind, character and nature commonly called and known as soft drinks, such as are prepared, mixed and sold at what is commonly called a soda fountain, and all such preparations as bevo, pablo, milo, moxie, ginger ale, near beer, coca cola, grape juice, pop, and all other preparations, mixtures and compounds of every kind and character, commonly called and known as soft drinks, shall be, on each manufacturer, wholesaler, or distributor, the sum of one hundred dollars annually, and on each retailer the sum of five dollars annually.(1919, c. 102, §120a; 1921, c. 109, §120a; Code 1923, c. 32, §120a.)

§65. Penalty and Tax Where Business Conducted Without License.—If any person shall conduct any business or occupation, or exercise any right or privilege without the license required by law therefor, he shall, in addition to paying the tax, be required to pay a penalty of ten per cent of the annual tax for each month, or fractional part thereof, for such time as he was in default. Such penalty shall be deemed license tax, and shall be assessed and collected in the manner prescribed in this article as to other license taxes, except that the license certificate issued therefor and the report thereof made to the auditor shall state separately the amount of the license tax proper and the penalty. It shall be the duty of the officer who issues the certificate of license to state therein the full amount of the tax thereof and of the penalty separately; and it shall be the duty of the officer charged with the collection of the tax on such license to collect the full amount thereof and of the penalty. It shall be the duty of the auditor to charge the officer with the full amount of such tax and penalty. If any such officer shall violate this section he shall be subject to a fine not exceeding one hundred dollars; and, in addition thereto, the officer whose duty it was to collect such tax and penalty shall be liable for the amount thereof he failed to collect that might have been collected by due diligence.(1905, c. 36; 1909, c. 68, §121; 1919, c. 102, §121; Code 1923, c. 32, §121.)

§66. Tax on Corporations Holding Land.—Every corporation, including railroad and other corporations, holding more than ten thousand acres of land in this State, shall pay an annual tax of five cents per acre for each acre in excess of ten thousand acres. Such corporations shall, under the hand of the president and seal of the corporation, and attested by the secretary, apply to the secretary of state for a certificate authorizing the holding of the number of acres stated in such application, and pay the tax thereon; and it shall be the duty of the secretary of state to issue to such corporation a certificate stating the amount of tax paid and the number of acres on which paid, and the number of acres the corporation is thereby entitled to hold. Hereafter a domestic corporation shall state in its agreement for incorporation, and a foreign corporation shall state in its application for authority to hold property and transact business in this State, the number of acres it desires to hold, and pay the taxes thereon to the secretary of state before the certificate of incorporation or of authority is issued. If any corporation desires o increase the number of acres it may hold, it shall make application therefor to the secretary of state. Such application shall be signed by the president of the corporation, sealed with its corporate seal, and attested by the secretary, and shall state the number of acres it then holds and the number of acres it desires to hold. The secretary of state shall collect the proper amount of tax and shall issue to the corporation a certificate, reciting the number of acres the corporation may hold and the amount of tax paid to him. If any corporation shall fail to comply with the provisions of this section it shall be liable to a fine of not less than twenty-five nor more than five hundred dollars, and be liable to pay such tax due to the State with a penalty of ten per cent on the total amount due, and be liable to all the provisions of sections seventy-seven and seventy-eight of this article so far as they are applicable. All moneys received by the secretary of state under the provisions of this section shall be reported to the auditor, and paid into the state treasury in the manner prescribed for the payment of other moneys received by him.(1905, c. 36, §123; Code 1923, c. 32, §123.)

§67. Tax on Charters; Classification of Corporations.—For convenience in classification for prescribing and assessing license tax on charters or certificates of incorporation, corporations are divided into two classes, domestic and foreign. A domestic corporation is (a) one incorporated by or under the laws of this State, or (b) under the laws of the State of Virginia before the twentieth day of June, eighteen hundred and sixty-three, and which has its principal place of business and chief works (if it have chief works) in this State. Every other corporation is a foreign corporation.(1903, c. 3, §85a; 1905, c. 36, §124; Code 1923, c. 32, §124.)

§68. Relief From Assessment of Corporation License Tax.—Any corporation feeling aggrieved at the assessment of its license tax by the auditor, under the provisions of this article, may apply to the board of public works for relief; and the board shall have authority to consider such case, and also cases of the insolvency or financial distress of any corporation or any other case involving such license tax. In any such case the board may fix the amount to be paid by such corporation in full discharge of the license tax and penalties due the State for the period named in the order made therein. Every such order shall be entered in the record of the board and a certified copy thereof shall be delivered to the auditor by the secretary of the board.(1903, c. 3, §85a; 1905, c. 36, §125; Code 1923, c. 32, §125.)

§69. Amount of License Tax on Domestic Corporations.—Every domestic corporation shall pay an annual license tax on its charter for the fiscal year beginning on the first day of July of each year, based on its authorized capital stock as follows: If the authorized capital stock be five thousand dollars, or less, twenty dollars; if more than five thousand dollars and not more than ten thousand dollars, thirty dollars; if more than ten thousand dollars and not more than twenty-five thousand dollars, forty dollars; if more than twenty-five thousand dollars and not more than fifty thousand dollars, fifty dollars; if more than fifty thousand dollar and not more than seventy-five thousand dollars, eighty dollars; if more than seventy-five thousand dollars and not more than one hundred thousand dollars, one hundred dollars; if more than one hundred thousand dollars and not more than one hundred and twenty-five thousand dollars, one hundred and ten dollars; if more than one hundred and twenty-five thousand dollar and not more than one hundred and fifty thousand dollars, one hundred and twenty dollars; if more than one hundred and fifty thousand dollars and not more than one hundred and seventy-five thousand dollars, one hundred and forty dollars; if more than one hundred and seventy-five thousand dollars and not more than two hundred thousand dollars, one hundred and fifty dollars; if more than two hundred thousand dollars and not more than one million dollars, one hundred and eighty dollars, and an additional twenty cents on each one thousand dollars, or fraction thereof, in excess of two hundred thousand dollars; if more than one million dollars and not more than fifteen million dollars, three hundred and forty dollars, and an additional fifteen cents, on each one thousand dollars, or fraction thereof, in excess of one million dollars; if more than fifteen million dollars, twenty-five hundred dollars. The license tax collected hereunder shall be in addition to the annual fee, any, payable to the auditor as statutory attorney in fact. For the purpose of the assessment of the license tax provided by this section, and that provided by sections seventy-one and seventy-two of this article, and for no other purpose, shares of stock having no par value shall be presumed to be of the par value of twenty-five dollars each: Provided, however, That if such stock was originally issued for a consideration greater than twenty-five dollars per share, such license taxe as are required to be paid to the auditor under the provisions of sections seventy, seventy-one and seventy-two of this article shall be computed upon the basis of the consideration for which such stock was issued.(1885, c. 20, §8; 1887, c. 29, §87; 1901, c. 35, §§86, 87; 1903, c. 3, §§86, 87; 1905, c. 36, §126; 1909, c. 68, §126; 1915, 2nd Ex. Sess., c. 3, §126; 1920, Ex. Sess., c. 3, §126; Code 1923, c. 32, §126.)

§70. Assessment and Collection of Tax on Domestic Corporations.—When application is made to the secretary of state for a certificate of incorporation, it shall be his duty to make the assessment and collect the license tax for the first year before issuing such certificate. If such certificate be issued after the last day of an the third month of the license year, he shall assess one-tenth of the amount of the annual tax for each month, or fractional part of a month, to ensue before the first day of the next license tax year; but in no case shall the amount assessed and collected be less than ten dollars in addition; to the fee, if any, payable to the auditor as statutory attorney in fact. Thereafter, on or before the first day of the license tax year next following the date of the certificate of incorporation, and on or before the first day of each succeeding license tax year, the auditor shall collect such tax for a full year together with the statutory attorney fee; except that if the certificate of incorporation be issued on or after the first day of the second month preceding the beginning of the license tax year and before the first day of the ensuing license tax year, the secretary of state shall assess and collect the tax for the full years; beginning on such first day of the license tax year in addition to the initial tax, together with the statutory attorney fee. The money so received by the secretary of state and the auditor shall be paid by them into the state treasury. Any corporation authorized by its charter to issue stock having no par value shall, within sixty days after its board of directors shall have authorized the issue of all or a portion of such stock under the provisions of article one, chapter thirty-one of this Code, make a report to the auditor stating the number of shares of stock so authorized to be issued and the consideration for which such stock is authorized to be issued. Such report shall be verified by the affidavit of the president, secretary or other executive officer of such corporation.(1885, c. 20, §8; 1887, c. 29, §§86, 87; 1901, c. 35, §§86, 87; 1903, c. 3, §§86,87; 1905, c. 36, §129; 1907, Ex. Sess., c. 16, §129; 1920, Ex. Sess., c. 3, §129; Code 1923, c. 32, §129.)

§71. License Tax on Foreign Corporations.—Every foreign corporation holding property or doing business in this State shall make report to the auditor annually in the third month preceding the beginning of the license tax year, in which report shall be set out: (a) The name of such corporation, the name of the state or country by which incorporated, the date of the incorporation, the date of the certificate of the secretary of state authorizing it to do business in this State, the place of its principal office, the names and post-office addresses of its president, secretary, and of its officers, if any, charged with the duty of making returns of its property for taxation and the name and post-office address of its attorney of record in this State; (b) the number of shares of its authorized capital stock having a par value and the par value of each share, and the number of its issued and outstanding shares and the par value of each share; (c) the number of shares of its authorized capital stock having no par value, the number of shares of such stock authorized to be issued and the consideration fixed for the issue of each share of the same by its charter or board of directors, and the number of shares thereof issued and outstanding; (d) the value of the property owned and used by such corporation within this State, where situate, of what it consists, and the number of acres of land it holds in this State, and the value of its property owned and used without this State; and (e) the proportion of its capital stock which is represented by property owned and used in the State of West Virginia. Such report shall be verified by the affidavit of the president, secretary or other executive officers of such corporation.

It shall be the duty of the auditor to assess and fix the license tax of such corporation according to the proportion of its issued and outstanding capital stock which is represented by its property owned and used in this State, which license tax shall be at the rate prescribed in section sixty-nine of this article, plus fifty per cent of such tax: Provided, That no such corporation shall pay an annual license tax of less than one hundred and fifty dollars, which shall be in addition to the fee of the auditor as statutory attorney in fact. The auditor may in any case require such additional information as he may deem nec essary to enable him to assess and fix the just amount of license tax of such corporation; and it shall be his duty to notify every such corporation of the amount so assessed by him; and it shall be the duty of the corporation to pay the same to the auditor of the State within thirty days thereafter, and if it fail to do so it shall be liable to the penalties prescribed in sections seventy-seven and seventy-eight of this article.(1885, c. 20, §8; 1887, c. 29, §§86, 87; 1901, c. 35, §88; 1903, c. 3, §88; 1905, c. 36, §130; 1907, Ex. Sess., c. 16, §130; 1915, 2nd Ex. Sess., c. 3, §130; 1919, c. 102, §130; 1920, Ex. Sess., c. 3, §130; Code 1923, c. 32, §130.)

§72. Preliminary Report by Foreign Corporations; Assessment; Collection of Taxes.—Every foreign corporation at the time of its application for the certificate mentioned in section seventy-nine, article one of chapter thirty-one of this Code, shall file with the secretary of state a report preliminary to the annual report hereinbefore provided for, which preliminary report shall contain sufficient information upon which to base an assessment of its license tax for the then current year. It shall be the duty of the secretary of state to make assessment of its license tax for such year, and he may require such further information as he may deem necessary for that purpose. Before issuing such certificate the secretary of state shall collect the amount of license tax he finds to be proper for the license tax year ending with the thirtieth day of the last month of the license tax year. If the certificate be issued after the last day of the third month of the license tax year and before the first day of the ensuing license tax year, the secretary of state shall assess and collect such taxes at the rate of one-tenth the amount of the annual license tax for each month or fractional part of a month to ensue before the first day of the ensuing license tax year. Thereafter on or before the first day of the license tax year next following the date of the certificate of authority and on or before every succeeding first day of the license tax year the auditor shall collect such tax for a full year: Provided, That if the certificate be issued in either of the last two months of the license tax year, the secretary of state shall assess and collect the license tax for such month, as well as for a full year beginning with the first day of the ensuing license tax year. When the auditor shall assess and collect the tax on any such foreign corporation, he may include in the tax for any year any amount that such corporation should have paid for any previous year and failed to pay. The collections hereunder shall be in addition to the annual fee of the auditor as statutory attorney in fact. All moneys collected by the secretary of state and the auditor shall be paid into the state treasury in the manner prescribed by law.(1905, c. 36, §131; 1907, Ex. Sess., c. 16, §131; Code 1923, c. 32, §131.)

§73. Annual Fee of Auditor as Attorney in Fact.—Every foreign corporation, and every domestic corporation whose principal place of business or chief works is located without this State, shall pay an annual fee of ten dollars for the services of the auditor as attorney in fact for such corporation, which fee shall be due and payable at the same time, collected by the same of ficers, and accounted for in the same way, as the annual license tax.

§74. Notice to Corporations Taxable; Statement on Payment; Tax as Lien.—It shall be the duty of the auditor, between the fifteenth day of the third month next preceding the first day of the license tax year and the fifteenth day of the second month next preceding the first day of the license tax year, in each year, to notify every corporation, liable to the tax imposed be this article, of the time of payment of such tax and the amount thereof, together with the fee, if any, payable to the auditor as statutory attorney in fact; such notices may be sent through the mails, addressed to the corporation at its last known post-office address as shown by the record in the office of the secretary of state. If the auditor shall make a mistake in the amount of such tax such corporation may file a sworn certificate of the president, vice president or secretary of the corporation, showing such mistake, or showing the actual amount of tax due; and, in that event, it shall be the duty of the auditor to accept the amount due as shown by such certificate, unless contrary to provisions of this article. At the time of making payment to the auditor every domestic corporation shall deliver to him a statement which shall show the name of the corporation, the date of its charter, the name and post-office address of its attorney of record in this State, if any, the names and post-office address of its president, secretary and treasurer, the amount of its authorized capital stock, the number of acres of land it holds in this State if the number exceeds ten thousand acres, and such of other facts as the auditor may require. Such statement shall be signed by the president, secretary or treasurer of the corporation. The amount of such tax shall be deemed a debt due the State, and shall be a lien on all the property and assets of the corporation prior to all other liens except the lien of the taxes levied on its property for state, county and district purposes. Such tax shall be a preferred debt in cases of insolvency.(1885, c. 20, §8; 1887, c. 29, §89; 1901, c. 35, §89; 1903, c. 3, §89; 1905, c. 36, §133; 1907, Ex. Sess., c, 16, §133; Code 1923, c. 32, §133.)

§75. List of Delinquent Corporations.—The auditor shall, between the first and fifteenth day of the second month of the license tax year in every year, publish in some daily newspaper of general circulation printed in this State, a list in of all corporations failing to pay the license tax, or any part thereof, due therefrom on or before the first day of the first month of the license tax year. Such list shall contain the names of such delinquent corporations, arranged in two classes, domestic and foreign. The cost of such publication shall be paid by the auditor, when of allowed by the board of public works, out of the moneys in the treasury. Any such delinquent corporation may, on or before the first day of the fifth month of the license tax year following or at any time before judgment or decree is entered as hereinafter provided, pay the amount of such tax and a penalty of one per cent per month for each month or fractional part thereof that such failure continued, but the amount of such penalty shall not be less than five dollars. After the publication of the list of delinquent corporations by the auditor, he shall mail to the last known post-office address of each such corporations a supplemental notice, together with a statement of the total amount of taxes at and penalties due therefrom, which notice shall be mailed at least thirty days before the first day of the fifth month of the license tax year.(1885, c. 20, §8; 1887, c. 29, §90; 1901, c. 35, §90; 1903, c. 3, §90; 1905, c. 36, §134; 1907, Ex. Sess., c. 16, §134; Code 1923, c. 32, §134.)

§76. Investigation of Corporation Delinquencies.—The auditor, with the approval of the governor, may appoint agents to investigate all violations of the provisions of this article concerning license taxes on corporations, and also for the purpose of collecting such taxes from all corporations which have not paid the same, whether due from domestic or foreign corporations. The compensation of all such agents shall be fixed by the board of public works.(1905, c. 36, §135; Code 1923, c. 32, §135.)

§77. Suit to Enforce Payment of Corporation License Tax.—Within thirty days after such first day of the fifth month of the license tax year the auditor shall certify to the governor and the secretary of state a list of all such delinquent corporations, domestic and foreign. The secretary of state shall preserve the list in his office, and a certificate from him that the name of any corporation mentioned in such certificate is delinquent in the payment of the licensed tax imposed by this article shall be prima facie evidence thereof. Within thirty days after receiving such list from the auditor the governor shall issue his proclamation, in which he shall declare the delinquency of every such corporation. A copy of such proclamation shall be filed and recorded in the office of the secretary of state, and be published in such newspapers as the governor may designate, not exceeding one in each congressional district; the costs of such a publication shall be paid by the governor when allowed by the board of public works, out of any money in the treasury appropriated for the purpose. Within sixty days after the date of the publication of such proclamation, it shall be the duty of the attorney general to institute on the chancery side of the circuit court, in the county in which the seat of government is, a suit or a proceeding, or suits or proceedings, in the name of the State, in which such delinquent corporations shall be made defendants; in the bill or petition so filed it shall only be necessary to allege that the corporations therein made defendants have failed to pay such license tax, and that each of them justly owes to the State the amount of license tax, penalty and fines stated therein, in connection with the name of the corporation, which amount shall be computed up to the first day of the month succeeding that in which such bill or petition is filed. No such corporation shall interpose as a plea or defense in such suit the fact that the auditor failed to notify it as prescribed in this article, or that it failed to receive such notice, or that its name was not included in the list or proclamation hereinbefore mentioned. Upon the hearing of such suit, if it shall appear to the court that any such corporation has failed to pay any such license tax and the penalties and fines assessed against it, the court shall enter a decree or judgment against such corporation for the amount due, including the costs of the proceeding, or such portion of such costs as the court shall apportion to be paid by such corporation, and, if the same be not then and there paid, the court shall enter a decree if it be a domestic corporation, forfeiting its charter, rights and franchises; and if it be a foreign corporation, revoking its rights and privileges to hold property and transact business in this State. The amount of the judgment or decree including costs, entered against any corporation, and interest thereon until paid, may be collected by the attorney general, or be collected by the auditor in the same manner that other claims due the State are collected. In any such suit or proceeding the court may make such orders and decrees as it shall deem necessary and proper for a court of equity; and may appoint a receiver for any such corporation and order its assets marshalled and distributed among its creditors; and may, on motion of the attorney general, grant an injunction against any such corporation restraining it from the exercise of any franchise or the transaction of any business within this State, until such tax and the costs be paid. Any person or persons who shall exercise or attempt to exercise any powers under the charter of any such corporation, after the issuing of the governor’s proclamation, shall be guilty of a misdemeanor, and shall be punished by imprisonment not exceeding one year, or a fine not exceeding one thousand dollars, or both, in the discretion of the court. The words “license tax” used in this section shall include, in addition to the amount of license tax proper, all penalties and fines accruing for failure to pay such tax, the annual fee of the auditor as statutory attorney in fact, and the cost of any suit or proceeding to enforce the collection of the same. When two or more corporations are included in one suit or proceeding the court shall apportion the cost thereof among them as it may deem just.(1901, c. 35, §90; 1903, c. 3, §90; 1905, c. 36, §136; 1907, Ex. Sess., c. 16, §136; Code 1923, c. 32, §136.)

§78. Process in Such Suit; Record of Forfeiture, Revocation or Dissolution.—In any such suit or proceeding process shall be served in the manner provided by law. The attorney general may cause a copy of any order of publication to be mailed to each corporation at its last known post-office address as aforesaid. It shall be the duty of the clerk of every court of this State in which any proceedings are had which result in the forfeiture of the charter of any corporation issued under the laws of this State, or result in the dissolution or extinction of any such corporation, or in the revocation of the rights and privileges of any foreign corporation to do business in this State, to notify the secretary of state of any, such forfeiture, dissolution, extinction or revocation, in which report he shall state the name of the court, the name of the corporation, the nature of the proceedings and the date of the order, decree or judgment, and such other pertinent matter as may be required by the secretary of state; and the secretary of state shall file and record such report in his office, and aptly note the same in the indexes of corporations kept in his office. If any clerk fail to make such report, he shall be liable to a fine of not exceeding one hundred dollars.(1901, c. 35, §90; 1903, c. 3, §90; 1905, c. 36, §137; Code 1923, c. 32, §137.)

§79. Corporations Exempt From License Tax.—Nothing in this article shall be construed as imposing a license tax on corporations chartered strictly for educational, literary, agricultural, scientific, religious or charitable purposes, or upon charters incorporating cemeteries or lodges of masons, odd fellows, or the like, or other charitable, fraternal or patriotic societies not incorporated for profit to the stockholders but the secretary of state shall require full proof as to the character of any such corporation claiming such exemption from the payment of license tax. Every such corporation, however, shall, in the third month preceding the first day of the license tax year in each year, deliver to the auditor the statement required in section seventy-four of this article.(1885, c. 20, §8; 1887, c. 29, §91; 1901, c. 35, §91; 1903, c. 3, §91; 1905, c. 36, §138; 1907, Ex. Sess., c. 16, §138; Code 1923, c. 32, §138.)

§80. Monthly Report by Secretary of State to Auditor as to Corporations.—The secretary of state shall within twenty days after the close of each month make a report to the auditor for the preceding month, in which he shall set out the name of every corporation to which he issued a certificate of incorporation during the month, as well as the name of each corporation to which he issued a certificate under section seventy-nine, article one, chapter thirty-one of this Code, with the amount of license tax paid to him by each; also he shall set out in such report the names of all corporations to which he issued, during such preceding month, certificates of increase or decrease of stock, or of shares of stock, or of par value of shares of stock; certificates of change of name or of change of location of principal office; and a statement of all moneys received by him during such preceding month from all sources and due to the State, and pay the same into the treasury; if he fail to do so it shall be the duty of the auditor to report such failure to the governor.(Code 1868, c. 33, §12; 1877, c. 108, §11; 1885, c. 20, §9; 1887, c. 29, §92; 1901, c. 35, §92; 1905, c. 36, §139; Code 1923, c. 32, §139.)

§81. Classification of Telegraph, Telephone, and Express Companies.—Every telegraph, telephone or express company having its principal place of business in this State and incorporated by an act of the general assembly of Virginia passed before the twentieth day of June, one thousand eight hundred and sixty-three, or heretofore or hereafter incorporated under and pursuant to any act of the legislature of this State, shall be deemed a domestic company; and every other telegraph, telephone or express company, a foreign company.(1907, c. 82, §140; Code 1923, c. 32, §140.)

§82. Return to Auditor by Foreign Telegraph, Telephone and Express Companies.—Every foreign. telegraph, telephone and express company doing business in this State, or the agent or agents thereof, shall annually make returns to the auditor as follows: If such returns be made on behalf of a telegraph or telephone company they shall show the full number of miles of telegraph or telephone line used or operated by such telegraph or telephone company within this State during the annual period ending on the last day of the last month of the license tax year next preceding. But in ascertaining such mileage no more than one line of wire shall be counted or measured. If the returns be made on behalf of any express company, they shall show the full number of miles of road used or operated by such express company within this State during the annual period ending on the last day of the last month of the license tax year next preceding. Such returns shall be made within twenty-one days after the first day of the second month of the license tax year, and shall be verified by the affidavit of the officer or agent making the same: Provided, That where there are several agents of any such company in this State the returns may be made of by any one of them on behalf of all: Provided further, That this section shall not apply to telegraph lines owned and operated by railroad ar companies for railroad purposes only.(1907, c. 82, §§141-144; 1907, Ex. Sess., c. 16, §§142, 144; Code 1923, c. 32, §§141-144.)

§83. Amount and Payment of License Tax on Telegraph, Telephone and Express Companies.—At the time of making the returns by any foreign telegraph, telephone or express company, required by the preceding section, the officer or agent making the same shall pay into the treasury of the State for each telegraph, telephone or express company, a license tax as follows: For express companies, one dollar and fifty cents per mile of road upon or over which it carries expressage; telegraph companies, one dollar per mile of telegraph wire over which telegraph messages are sent or received, except as hereinbefore provided; telephone companies one dollar per mile of telephone wire over which messages are sent or received as common carriers between the cities, towns or villages, but not over local exchanges in such cities, towns or villages, but no such corporation shall pay an annual license tax of less than one hundred dollars. All of such license taxes shall be credited to the state fund, and the company paying such taxes, shall take duplicate receipts therefor, one of which shall be filed with the auditor. Failure to make such report or pay such license taxes shall have all the force and effect as the failure to pay the license taxes on the charters of domestic corporations.(1907, c. 82, §145; Code 1923, c. 32, §145.)

§84. Construction of Sections 81-83.—Nothing in the provisions of sections eighty-one and eighty-three, both inclusive, of this article, shall be construed to impose such license tax on foreign insurance, telegraph, telephone or express companies, as is mentioned in sections seventy-one and seventy-two of this article; nor shall the provisions of said sections eighty-one and eighty-three, both inclusive, be construed to exempt any foreign telegraph, telephone or express company, association or corporation from the assessment and payment of the tax on the property of any such company, association or corporation, as is provided for by article six hereof.(1907, c. 82, §146; Code 1923, c. 32, §146.)

§85. Itinerant Vendors; Exceptions.—The words “itinerant vendor,’’ for the purpose of this article, shall mean and include all persons, firms or corporations, both principals and agents, who engage or conduct within this State, either in one locality, or in traveling from place to place, a temporary or transient business of selling goods, wares and merchandise; and who, for the purpose of carrying on such business, use, lease or occupy either in whole or in part, a room, building or other structure, or who use, lease or occupy for such purposes a room or rooms in any hotel or lodging house, for the exhibition and sale of such goods, wares and merchandise; and the person, firm or corporation so engaged shall not be relieved from the provisions of this article by reason of association temporarily with any local dealer, trader, merchant or auctioneer, or by conducting such temporary or transient business in connection with or as part of the business of, or in the name of, any local dealer, trader, merchant or auctioneer. The provisions of this article shall not apply to sales made to persons by commercial travelers, or selling agents in the usual course of business, nor to bona fide sales of goods, wares or merchandise by sample for future delivery; nor to hawkers or peddlers in the streets, roads or highways, from packs or vehicles, nor to persons selling meat or the products of the farm, garden or dairy, nor to any sales of goods, wares or merchandise on the grounds of any agricultural association during the continuance of any annual fair held by such association; nor to any sales by societies acting for charitable, religious or public purposes; nor to judicial sales directed by law, or under the orders of any court; nor to the sales of the common necessities of life in any public market place.(1917, 2d Ex. Sess., c. 10, §1; Code 1923, c. 32, §159.)

§86. Statement Filed by Itinerant Vendor With County Clerk.—No itinerant vendor shall advertise, represent or hold forth a sale of goods, wares or merchandise as a bankrupt, insolvent, assignee, trustee, estate, executor, administrator, receiver, attorney, manufacturer’s, wholesale, or closing-out sale, or a sale of any goods damaged by smoke, fire, water or otherwise, unless before so doing he shall state in writing, under oath, to the clerk of the county in which such business is proposed to be conducted at the time he makes application for a license, hereinafter provided for, all the facts relating to the reason and character of such special sale so advertised, held forth, or represented, including a statement of the names of the persons from whom such goods, wares, or merchandise were purchased, and the date of the delivery of the same to the person applying for license; the place, if any, where such goods, wares or merchandise were previously exposed for sale, and such details as are necessary to exactly locate and fully identify all such goods, wares and merchandise proposed to be sold. And such itinerant vendor shall also include in such statement the name and residence of the owner or owners in whose interest the business is conducted, to be kept on file in the office of such clerk of the county court, and a record shall be kept by said clerk of all such statements, in convenient form and open to public inspection.(1917, 2d Ex. Sess., c. 10, §2; Code 1923, c. 32, §150.)

§87. Deposit by Itinerant Vendor With Clerk.—Every itinerant vendor desiring to do business within this State shall deposit with such clerk of the county court the sum of five hundred dollars, as a special deposit, before a license shall be issued to him, as hereinafter provided, authorizing him to do business in this State, in conformity with the provisions of this article. Such deposit shall be held by such clerk for a period of thirty days after such itinerant vendor ceases to do business within this State, and, after satisfying all claims which shall be made against him under the next following section hereof, such clerk shall return such deposit or such portion thereof as remains in his hands to such itinerant vendor who deposited the same.(1917, 2d Ex. Sess., c. 10, §3; Code 1923, c. 32, §161.)

§88. Use of Such Deposit to Pay Creditors, Fines and Taxes.—The deposits so made with such clerk shall be subject to attachment and execution on behalf of creditors whose claims arise in connection with the business conducted within this State, and to the payment of fines and penalties incurred by such itinerant vendor in violation of this article as may be fixed by the judgment of appropriate courts having jurisdiction thereof, as well as for any unpaid taxes assessed, laid or charged, by any proper authorities, upon such goods, wares and merchandise, and such deposit or any remaining portion thereof shall not be paid to such itinerant vendor until all outstanding claims or notices of claims, presented within thirty days after he ceases to do business, are settled in full.(1917, 2d Ex. Sess., c. 10, §4; Code 1923, c. 32, §162.)

§89. License and Tax of Itinerant Vendor.—On every license to carry on the business of itinerant vendor, there shall be assessed an annual license tax of five hundred dollars, and such license shall be applied for and issued, and such license tax shall be assessed and collected in the same manner that other licenses and license taxes are assessed and collected, under the provisions of this article: Provided, however, That no such license shall be issued, or such license tax assessed, for any period of less than one year.(1917, 2nd Ex, Sess., c. 10, §5; Code 1923, c. 32, §163.)

§90. Acting Without License by Itinerant Vendor; Other Violations of Article.—Every itinerant vendor who sells or exhibits for sale at public or private sale, any goods, wares and merchandise without first obtaining a license therefor, and in all other respects complying, with the provisions of this article, or who makes any false statement in reference to the matter set out in section two of this article, or who fails to comply with the requirements of any of the sections of this article, and every person, whether principal or agent, who, by circular, handbill, newspaper, or in any manner advertises such sale, as herein described, before proper licenses are issued to the vendor, and before he has complied with the provisions of this act, shall be guilty of a violation of this article, and shall be punished accordingly, by a fine of not less than twenty-five dollars, nor more than one hundred dollars; and each day that any violation thereof shall continue shall be deemed to constitute a separate offense, and be punishable hereunder accordingly.(1917, 2nd Ex. Sess., c. 10, §§6, 7; Code 1923, c. 32, §164.)

§1. Definitions.—When used in this article, the term “person” or the term “company,” herein used interchangeably, includes any individual, firm, copartnership, joint adventure, association, corporation, trust, or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context. The term “tax year” or taxable year” means either the calendar year, or the taxpayer’s fiscal year when, permission is obtained from the tax commissioner to use same as the tax period in lieu of the calendar year. The term “sale” or “sales” includes the exchange of properties as well as the sale thereof for money, every closed transaction constituting a sale. The word “taxpayer” means any person liable for any tax hereunder. The term “gross income” means the value proceeding or accruing from the sale of tangible property (real or personal), or service, or both, and all receipts, actual or accrued, by reason of the investment of the capital of the business engaged in, including interest, discount, rentals, royalties, fees, or other emoluments however designated and without any deduction on account of the cost of property sold, the cost of materials used, labor costs, interest or discount paid, or any other expense whatsoever; and without any deductions on account of losses. The term “business” as used in this article shall include all activities engaged in or caused to be engaged in with the object of gain, benefit or advantage either, direct or indirect, and not excepting sub-activities producing marketable commodities used or consumed in the main business activity, each of which sub-activities shall be considered business engaged in, taxable in the class in which it falls. The term “gross proceeds of sales” means the value proceeding or accruing from the sale of tangible property without any deduction on account of the cost of property sold, expenses of any kind, or losses.(1921, c. 110, §1; Code 1923, c. 31A, §1; 1925, Ex. Sess., c. 1, §1.)

§2. Imposition of Privilege Tax.—There is hereby levied and shall be collected annual privilege taxes against the persons, on account of the business activities, and in the amounts to be determined by the application of rates against values or gross income, as the case may be, as follows:

(a) Upon every person engaging or continuing within this State in the business of mining and producing for sale, profit, or use, any coal, oil, natural gas, limestone, sand or other mineral product, or felling and producing timber for sale, profit, or use, the amounts of such tax to be equal to the value of the articles produced as shown by the gross proceeds derived from the sale thereof by the producer (except as hereinafter provided), multiplied by the respective rates as follows: Coal, forty-two one-hundredths of one per cent; oil, one per cent; natural gas, one and seventeen-twentieths of one per cent; limestone, sand or other mineral product, nine-twentieths of one per cent; timber, nine-twentieths of one per cent. The measure of this tax is the value of the entire production in this State, regardless of the place of sale or the fact that deliveries may be made to points outside the State;

(b) Upon every person engaging or continuing within this State in the business of manufacturing, compounding, or preparing for sale, profit, or use, any article or articles, substance or substances, commodity or commodities, the amount of such tax to be equal to the value of the articles manufactured, compounded or prepared for sale, as shown by the gross proceeds derived from the sale thereof by the manufacturer or person compounding or preparing the same (except as hereinafter provided), multiplied by a rate of twenty-one one-hundredths of one per cent. The measure of this tax is the value of the entire product manufactured, compounded, or prepared for sale, profit or use in this State, regardless of the place of sale or the fact that deliveries may be made to points outside the State.

If any person liable for any tax under subdivisions (a) or (b) shall ship or transport his products or any part thereof out of the State without making sale of such products, the value of the products or articles in the condition or form in which they existed when transported out of the State shall be the basis for the assessment of the tax imposed in said subdivisions; and the tax commissioner shall prescribe equitable and uniform rules for ascertaining such value.

In determining value, however, as regards sales from one to another of affiliated companies or persons, or under other circumstances where the relation between the buyer and seller is such that the gross proceeds from the sale are not indicative of the true value of the subject matter of the sale, the tax commissioner shall prescribe uniform and equitable rules for determining the value upon which such privilege tax shall be levied, corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character by the other taxpayers where no common interest exists between the buyer and seller, but otherwise under similar circumstances and conditions;

(c) Upon every person engaging or continuing within this State in the business of selling any tangible property whatsoever, real or personal (not including, however, bonds or other evidence of indebtedness, or stocks), there is likewise hereby levied, and shall be collected, a tax equivalent to two-tenths of one per cent of the gross income of the business: Provided, however, That in the ease of a wholesaler or jobber, the tax shall be equal to one-twentieth of one per cent of the gross income of the business. The classification of wholesaler or jobber shall be used only by any person doing a regularly organized jobbing business, known to the trade as such, and having regularly in his exclusive employment one or more traveling salesmen;

(d) Upon persons engaging or continuing within this State in their respective businesses, there is likewise hereby levied and shall be collected, taxes on account of the business engaged in equal to the gross income of the business multiplied by the respective rates as follows: Banks, three-tenths of one per cent; steam railroads, one per cent; street railroads, two-fifths of one per cent; companies operating pipe lines carrying oil or gas, one per cent; telephone, telegraph, express, electric light and power companies, three-fifths of one per cent; other public service companies or utilities, two-fifths of one per cent. There shall be excepted from the gross income so to be taxed, so much thereof as is derived from business conducted in commerce between this State and other states of the United States, or between this State and foreign countries;

(e) Upon every person engaging or continuing within this State in the business of contracting, the tax shall be equal to three-tenths of one per cent of the gross income of the business;

(f) Upon every person engaging or continuing within this State in the business of operating a theatre, opera house, moving picture show, vaudeville, amusement park, dance hall, skating rink, race track, or any other place at which amusements are offered the public, the tax shall be equal to one per cent of the gross income of any such business;

(g) Upon every person engaging or continuing within this State in any business not included in the preceding subdivisions, there is likewise hereby levied, and shall be collected, a tax equal to three-tenths of one per cent of the gross income of any such business.

Nothing herein contained shall be construed so as to require the use of any gross income in the measure of the tax levied under subdivisions (c), (d), (e), (f) and (g) of this article that has been included in the measure of the tax levied under the preceding subdivisions hereof.

All persons exercising privileges taxable under subdivisions (b), (c), (d), (e), (f), or (g), producing minerals or timber the production of which is taxable under subdivision (a), and using or consuming same in their business, shall be deemed to be engaged in the business of mining and producing minerals or timber for sale profit or use, and shall be required to make returns on account of the production of such minerals or timber showing the gross proceeds there from, or the equivalent thereof, in accordance with uniform and equitable rules for determining the value upon which such privilege tax shall be levied, corresponding as nearly as possible to the gross proceeds from the sale of similar products of like quality or character by other taxpayers, which rules the tax commissioner shall prescribe;

(h) In computing the amount of tax levied hereunder, however, for any year, there shall be deducted from the values, or from the gross income of the business, as the case may be, and exemption of ten thousand dollars of the amount of such values or gross income. Every person exercising any privilege taxable hereunder for any fractional part of a tax year shall be entitled to an exemption of that part of the sum of ten thousand dollars which bears the same proportion of the total sum that the period of time during which such person is engaged in such business bears to a whole year.(1921, c. 110, §2; Code 1923, c. 31A, §2; 1925, Ex. Sess., c. 1, §§2-2h.)

§3. Licensed Character of Taxed Occupations.—If any person shall engage or continue in any business for which a privilege tax is imposed by this article, he shall be deemed to have applied for and to have duly obtained from the State of West Virginia a license to engage in and to conduct such business for the current tax year, upon the condition that he shall pay the tax accruing to the State of West Virginia under, the provisions of this article; and he shall hereby be duly licensed to engage in and conduct such business.(1921, c. 110, §3; Code 1923, c. 31A, §3; 1925, Ex. Sess., c. 1, §3.)

§4. Exemptions.—There are, however, exempted from the provisions of this article: (a) Insurance companies which pay to the State of West Virginia a tax upon premiums levied under the provisions of law; (b) mutual savings banks not having a capital stock represented by shares, and which are operated exclusively for the benefit of their depositors; (c) labor, agriculture and horticultural societies and organizations not operated for profit; cemetery companies which are organized and operated exclusively for the benefit of their members; fraternal benefit societies, orders or associations operating under the lodge system, or for the exclusive benefit of the members of the fraternity itself operating under a lodge system, and providing for the payment of death, sick, accident or other benefits to the members of such societies, orders or associations, and to their dependents; mutual building and loan associations, operated exclusively for the benefit of their members; corporations, associations, or societies organized and operated exclusively for religious, charitable, scientific or educational purposes; business leagues, chambers of commerce, boards of trade, civic leagues, and organizations operated exclusively for the benefit of the community and for the promotion of social welfare; none of which companies, organizations, corporations or societies named in subdivision (c) of this section are organized for profit and no part of the income of which inures to the benefit of any private stockholder or individual.(1921, c. 110, §4; Code 1923, c. 31A, §4; 1925, Ex. Sess., c. 1, §4.)

§5. Computation of Tax; Payment.—The taxes levied hereunder shall he payable in quarterly installments on or before the expiration of thirty days from the end of the quarter in which the tax accrues. The taxpayer shall, within thirty days from the expiration of each quarter, make out an estimate of the tax for which he is liable for such quarter, verify the same by oath, and mail the same together with a remittance in the form required by section thirteen of this article for the amount of the tax, to the office of the tax commissioner. In estimating the amount of the tax due for each quarter the taxpayer may deduct one-fourth of the total exemption allowed for the year: Provided, however, That when the total tax for which any person is liable under this article does not exceed the sum of one hundred dollars in any year, the total amount of such tax shall be payable at the end of the month next following the close of the tax year.(1921, c. 110, §5; Code 1923, c. 31A, §5; 1925, Ex. Sess., c. 1, §5.)

§6. Annual Return; Payment of Tax After End of Tax Year.—On or before thirty days after the end of the tax year each person liable for the payment of a tax under section two of this article shall make a return showing the gross proceeds of sales, or gross income of business, and compute the amount of tax chargeable against him in accordance with the provisions of this article, and deduct the amount of quarterly payments, (as hereinbefore provided), if any, and transmit with his report a remittance in the form required by section thirteen of this article covering the residue of the tax chargeable against him to the office of the tax commissioner; such return shall be verified by the oath of the taxpayer, if made by an in dividual, or by the oath of the president, vice president, secretary or treasurer of a corporation if made on behalf of a corporation. If made on behalf of a partnership, joint adventure, as sociation, trust, or any other group or combination acting as a unit, any individual delegated by such firm, co-partnership, joint adventure, association, trust, or any other group or combination acting as a unit shall make the oath on behalf of the taxpayer. If for any reason it is not practicable for the individual taxpayer to make the oath, the same may be made by any duly authorized agent. The tax commissioner, for good cause shown, may extend the time for making the annual return on the application of any taxpayer and grant such reasonable additional time within which to make the same as may, by him, be deemed advisable.(1921, c. 110, §6; Code 1923, c. 31A, §6; 1925, Ex. Sess., c. 1, §6.)

§7. Erroneous Computation.—If the taxpayer shall make any error in computing the tax assessable against him, the tax commissioner shall correct such error or reassess the proper amount of taxes, and notify the taxpayer of his action by mailing to him promptly a copy of the corrected assessment, and any additional tax for which such taxpayer may be liable shall be paid within ten days after the receipt of such statement.(1921, c. 110, §7; Code 1923, c. 31A, §7; 1925, Ex. Sess., c. 1, §7.)

§8. Failure to Make Return.—If any person fail or refuse to make a return, the tax commissioner shall proceed, in such manner as may seem best, to obtain facts and information on which to base the assessment of tax herein prescribed; and to this end he may by himself or his duly appointed agent, make examination of the books, records and papers of any such person, and may take the evidence, on oath, of any person whom he may believe shall be in possession of facts or information pertinent to the subject of inquiry, which oath, he or the agent so appointed by him may administer. As soon as possible after procuring such information as he may be able to obtain with respect to any person failing or refusing to make a return, the tax commissioner shall proceed to assess the tax against such person, and shall notify him of the amount thereof, and his act shall be final as to any person who refused to make a return.(1921, c. 110, §8; Code 1923, c. 31A, §8; 1925, Ex. Sess., c. 1, §8.)

§9. Tax Lien; Sale of Business.—The tax imposed by this article shall be a lien upon the property of any person subject to the provisions hereof who shall sell out his business or stock of goods, or shall quit business, and such person shall be required to make the return provided for under section six of this article within thirty days after the date he sold out his business or stock of goods, or quit business, and his successor in business shall be required to withhold sufficient of the purchase money to cover the amount of such taxes due and unpaid until such time as the former owner shall produce a receipt from the tax commissioner showing that the taxes have been paid. If the purchaser of a business or stock of goods shall fail to withhold purchase money as above provided and the taxes shall be due and unpaid after the thirty day period allowed, he shall be personally liable for the payment of the taxes accrued and unpaid on account of the operation of the business by the former owner.(1925, Ex. Sess., c. 1, §9.)

§10. Appeal; Correction of Assessment; Injunction.—If any person, having made the return and paid the tax as provided by this article, feels aggrieved by the assessment so made upon him for any year by the tax commissioner, may apply to the board of public works by petition, in writing, within thirty days after notice is mailed to him by the tax commissioner, for a hearing and a correction of the amount of the tax so assessed upon him by the tax commissioner, in which petition shall be set forth the reasons why such hearings should be granted an the amount of such tax should be reduced. The board shall promptly consider such petition, and may grant such hearing or deny the same. If denied, the petitioner shall be forthwith notified thereof; if granted, the board shall notify the petitioner of the time and place fixed for such hearing. After such hearing, the board may make such order in the matter as may appear to it just and lawful, and shall furnish a copy of such order to the petitioner. Any person improperly charged with any tax and required to pay the same may recover the amount paid, together with interest, in any proper action or suit against the tax commissioner, and the circuit court of the county in which the taxpayer resides or is located shall have original jurisdiction of any action to recover any tax improperly collected. It shall not be necessary for the taxpayer to protest against the payment of the tax or to make any demand to have the same refunded in order to maintain such suit. In any suit to recover taxes paid or to collect taxes, the court shall adjudge costs to such extent and in such manner as may be deemed equitable.

No injunction shall be awarded by any court or judge to restrain the collection of the taxes imposed by this article, or any part of them, due from any person, except upon the ground that the assessment thereof was in violation of the Constitution of the United States, or of this State; or that the same were fraudulently assessed; or that there was a mistake made in the amount of taxes assessed upon such person. In the latter case no such injunction shall be awarded, unless application shall first have been made to the board of public works to correct the alleged mistake and the board shall have refused to do so, which fact shall be stated in the bill, and unless the complainant shall have paid into the treasury of the State all taxes appearing by the bill of complaint to be owing.(1921, c 110, §9; Code 1923, c. 31A, §9; 1925, Ex. Sess., c. 1, §10.)

§11. Tax Debt Due State; Collection Suit.—A tax due and unpaid under this article shall constitute a debt due the State and may be collected by action in debt of assumpsit upon motion for judgment or other appropriate judicial proceeding, which remedy shall be in addition to all other existing remedies; and it shall constitute a lien upon all the property of the taxpayer and the same shall be collected together with an additional five per cent of the amount of the tax, and the costs of collection, if paid within thirty days after the date it was due, and an additional two per cent of the amount of the tax for each succeeding thirty days elapsing before the tax shall have been paid: Provided, however, That the additional two per cent penalty shall not be applied until a ten-day notice of delinquency shall have been sent to the taxpayer.(1921, c. 110, §9; Code 1923, c. 31A, §9; 1925, Ex. Sess., c. 1, §11.)

§12. Tax Year.—The assessment of taxes herein made and the returns required therefor shall be for the year ending on the thirty-first day of December: Provided, however, That if the taxpayer, in transacting his business, keeps the books reflecting the same on a basis other than the calendar year, he may, with the assent of the tax commissioner, make his annual returns and pay taxes for the year covering his accounting period, as shown by the method of keeping the books of his business.(1921, c. 110, §10; Code 1923, c. 31A, §10; 1925, Ex. Sess., c. 1, §12.)

§13. Tax Cumulative; Payment.—The tax imposed by this article shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business taxable hereunder, except as in this article otherwise specifically provided.

All remittances of taxes imposed by this article shall be made to the tax commissioner, by bank draft, certified check, cashier’s check, money order, or certificate of deposit, who shall issue his receipts therefor to the taxpayers and shall he pay the moneys into the state treasury to be kept and accounted for as provided by law.(1921, c. 110, §11; Code 1923, c. 31A, §11; 1925, Ex. Sess., c. 1, §13.)

§14. Prerequisites for Issuance of Certificate of Dissolution or Withdrawal of Corporation.—The secretary of state shall withhold the issuance of any certificate of dissolution or withdrawal in the case of any corporation organized under the laws of this State or organized under the laws of another state and admitted to do business in this State until the receipt of a notice from the tax commissioner to the effect that the tax levied under this article against any such corporation has been paid or provided for, if by any such corporation is a taxpayer under the law, or until he shall be notified by the tax commissioner that the applicant is not subject to pay a tax hereunder.(1925, Ex. Sess., c. 1, §14.)

§15. Offenses; Penalties.—It shall be unlawful for any person to refuse to make the return provided to be made in sections five and six of this article; or to make any false or fraudulent return or false statement in any return, with intent to defraud the State or to evade the payment of the tax, or any part thereof, imposed by this article; or for any person to aid or abet another in any attempt to evade the payment of the tax, or any part thereof, imposed by this article; or for the president, vice president, secretary or treasurer of any corporation to make or permit to be made for any corporation or association any false return, or any false statement in any return required in this article, with the intent to evade the payment of any tax hereunder. And any person violating any of the provisions of this section shall be guilty of a misdemeanor and, on conviction thereof, shall be fined not more than one thousand dollars or imprisoned not exceeding one year in the county jail or punished by both fine and imprisonment, at the discretion of the court, within the limitations aforesaid. In addition to the foregoing penalties, any person who shall knowingly swear to or verify any false or fraudulent return, or any return containing any false or fraudulent statement, with the intent aforesaid, shall be guilty of the offense of false swearing, and, on conviction thereof, shall be punished in the manner provided by law. Any corporation for which a false return, or a return containing a false statement as aforesaid shall be made, shall be guilty of a misdemeanor and may be punished by a fine of not more than one thousand dollars. The circuit and criminal courts of the county in which the offender resides, or, if a corporation, in which it carries on business, shall have concurrent jurisdiction to enforce this section.(1921, c. 110, §12; Code 1923, c. 31A, §12; 1925, Ex. Sess., c. 1, §15.)

§16. Administration and Enforcement by Tax Commissioner.—The administration of this article is vested in and shall be exercised by the tax commissioner who shall prescribe forms and reasonable rules of procedure in conformity with this article for making of returns and for the ascertainment, assessment and collection of the taxes imposed hereunder; and the enforcement of any of the provisions of this article in any of the courts of the State shall be under the exclusive jurisdiction of the tax commissioner, who may require the assistance of and act through the prosecuting attorney of any county, and who may, with the assent of the board of public works of the State, employ special counsel in any county to aid the prosecuting attorney, the compensation of whom shall be fixed by and paid only upon the order of said board of public works; but the prosecuting attorney of any county shall receive no fees or compensation for services rendered in enforcing this article in addition to the salary paid by the county to such officer.(1921, c. 110, §§14, 15; Code 1923, c. 31A, §§14, 15; 1925, Ex. Sess., c. 1, §16.)

§17. Partial Invalidity.—If any clause, sentence, paragraph, or part of this article shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this article, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.(1925, c. 1, §16a.)

§1. Definitions.—When used in this article term “gasoline” shall include the liquid, derived from petroleum or natural gas, commonly know and sold as gasoline, and distillate, benzine, benzol, naptha, liberty fuel, casinghead, absorption and natural gasoline and such other volatile and inflammable liquids produced or compounded for the purpose of operating or propelling motor vehicles, or which is usable for such purpose (and including kerosene, fuel oil, and crude oil only when used as a motor vehicle fuel upon any public highway); the term “person” or the term “company” includes any individual, firm, copartnership, joint adventure, association, corporation, trust and any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context, and, when used in connection with the penalties imposed by this article, shall mean and include the officers, directors, trustees or members of any firm, copartnership, joint adventure association, corporation, trust, or any other group acting as a unit; the term “distributor” means distributor of gasoline and includes every person who refines, produces, manufactures compounds or blends gasoline in this State for use or for sale to jobbers or consumers, and ever person who is now engaged, or who may hereafter engage, in his own name or in the name of his representative or agent in this State in the selling of gasoline for the purpose of resale of distribution; the term “retail dealer” means retail dealer in gasoline and includes any person not a distributor within the meaning of the previous clause who sells gasoline in this State to consumers only; the term “importer” means importer of gasoline and includes any person who purchases or obtains gasoline outside this State and uses the same within the State; and the term “motor vehicles” means automobiles, motor trucks, and motorcycles, and includes all othe vehicles, movable engines or machines which are operated or propelled by combustion of gasoline or other volatile and inflammamle liquid fuel when operated for travel on public highways.(1923, c. 34; 1925, c. 92; 1925, Ex. Sess., c. 2, §1 1927, c. 18, §1.)

§2. Annual License Tax.—Every distributor shall pay an annual license tax of five dollars for each distributing station or place of business or agency located in this State at or from which gasoline is sold for resale or distribution or which gasoline is produced, refined or compounded, and an annual license tax of one dollar for each filling station or place of business in this State from which gasoline is sold at retail; and such license tax shall be payable on or before the first day of July, nineteen hundred and thirty-one, and annually thereafter.

Persons operating tank wagons into this State from places of business located outside this State and selling gasoline in quantities as desired by purchasers in this State without definite orders having been placed prior to the delivery of the product, shall be deemed distributors in this State and shall pay an annual license tax of five dollars on account of each place of business from which tank wagons are so operated.

Every other retail dealer shall pay an annual license tax of one dollar for each filling station or place of business in this State at which gasoline is sold, and such license tax shall be payable on or before the first day of July, nineteen hundred and thirty-one, and annually thereafter. The privilege granted through the payment of the annual license tax shall be conditioned upon the licensee complying with the requirements of this article pertaining to the filing of statements and the payment of the excise tax imposed by section three hereof.

It shall be the duty of every person intending to deal in gasoline in this State to make application to the tax commissioner for a license so to do, which application shall be accompanied by the amount of the license tax herein required and shall state whether the applicant intends to engage in such business as a distributor or retail dealer, and shall designate the intended place or places of business. A license certificate for any person commencing business after January first in any year may be issued for the half year upon payment of half the annual license tax herein required. The license certificate shall be posted or displayed and so kept at all times in the public view at the place of business for which the same was issued. The license certificates provided for herein shall not be transferable from one person to another nor from one location to another. If any person shall fail, neglect or refuse to pay the license tax herein imposed within the time prescribed, there shall automatically accrue a penalty of fifty per cent thereof, and the tax and the penalty shall be collected as hereinafter provided.(1925, c. 92; 1925, Ex. Sess., c. 2, §2; 1927, c. 18, §2.)

§3. Excise Tax.—There is hereby imposed, upon every person who is a distributor, retail dealer or importer under the terms of this article, or an excise tax based on the quantities of all gasoline sold, purchased or used in this State on and after the first day of January, nineteen hundred and thirty-one (except as herein provided), which tax shall be equivalent to four cents per gallon thereof and shall be paid as hereinafter provided. A distributor shall use as the measure of the tax the gallonage sold for whatever use in this State (as provided in section four hereof) and the gallonage used by him in motor vehicles operated in this State; a retail dealer shall use as the measure of the tax the gallonage purchased or obtained by him, and an importer shall use as the measure of the tax the gallonage purchased by him for use in motor vehicles to be operated in this State.

The special excise tax imposed by this article shall be paid by the person first selling, or using in this State the gallonage of gasoline which under this article shall form the measure of such tax; but in no case shall any such gallonage be used more than once in determining taxes due hereunder. The taxes imposed by this article are in addition to all other taxes now imposed or prescribed by law.

The excise tax imposed by this article shall accrue from the date of sale or purchase of the gasoline, whichever accords with the method of reporting required by this article, or conforms with the election of the taxpayer in the case of distributors, and the penalties imposed by section thirteen hereof shall accrue from the date they become due and payable, and such taxes and penalties shall be and remain a charge and lien upon the properties, both personal and real, of the person liable to pay such taxes and penalties, superior to any lien created after such taxes and penalties accrue; and no title shall vest or be transferred as to any such property, except subject to the lien for such taxes and penalties, and no such property shall be transferred or delivered, in whole or in part until after payment to the tax commissioner is made of the amount of such taxes and penalties due.(1923, c. 34; 1925, c. 92; 1925, Ex. Sess., c. 2, §3; 1927, c. 18, §3.)

§4. Distributor’s Monthly Statement; Payment of Tax.—Every distributor selling gasoline in this State shall, within thirty days after the close of each month, transmit to the tax commissioner a statement, verified by oath or affirmation, on such forms as the tax commissioner shall prescribe, of all gasoline refined, produced, compounded, received, sold, distributed or used by such distributor during the month to be covered, and if any of the gallonage sold or used by such distributor had not previously been included in the measure of tax under the provisions of this article, he shall at the same time pay to the tax commissioner the amount of tax due for such month: Provided, That all gallonage furnished by any distributor to any of its service stations in this State shall be deemed to have been sold and shall be treated and considered, in computing the tax, in the same manner as though the same had been sold to retail dealers or to other persons.

Such statement shall also contain full details as to each sale made, including the gallonage of gasoline shipped from points without West Virginia direct to customers or consignees in West Virginia; the name and address of each purchaser; the date of each shipment or delivery; the point from which shipped or delivered; the point to which shipped or delivered; the quantity of each shipment or sale; the number and initials of the car in which shipped if shipped by rail; the name of the boat or barge if shipped by water; or, if delivered by other means the method of delivery. The statement shall also accurately show the gallonage purchased or received by such distributor during the month; the date each quantity was received; the point from which shipped or delivered; the point at which received; the name and address of the person from whom purchased or obtained; the quantity of each purchase; the number and initials of the car if shipped by rail; the name of the boat or barge if shipped by water; or, if delivered by other means, the method of delivery. The statement shall also contain any additional information the tax commissioner may deem necessary for the proper ascertainment and assessment of the tax.

If any distributor is unable to furnish the information called for above, he shall report the quantity of gasoline purchased or obtained during the month and, if any of such gasoline had not previously been included in the measure of tax under the provisions of this article, he shall pay the amount of tax due thereon.(1923, c. 34; 1925, c. 92; 1925 Ex. Sess., c. 2, §4; 1927, c. 18, §4.)

§5. Retailer’s Statement; Payment of Tax.—Every retail dealer shall, within thirty days after the close of each month, transmit to the tax commissioner a statement, verified by oath or affirmation, on such forms as the tax commissioner shall prescribe, of all gallonage received, purchased or obtained by such retail dealer during the month to be covered, which statement shall show the name and address of the person from whom each purchase of gasoline was made; the point from which shipped or delivered; the point at which received; the number and initials of the car if shipped by rail; the name of the boat or barge if shipped by water; or, if delivered by other means, the method of delivery, and the quantity of each purchase. If any of the gallonage purchased or obtained by any such dealer had not been previously included in the measure of tax under the provisions of this article, such dealer shall, at the time of transmitting such statement, pay to the tax commissioner the amount of tax due for such month: Provided, That retail dealers who purchase or obtain gasoline from within West Virginia only shall not be required to transmit such statements monthly, but shall within thirty days after the close of each six months’ period, transmit to the tax commissioner a statement, under oath or affirmation, on such forms as the tax commissioner shall prescribe, of all gallonage purchased or obtained by such dealer during the six months’ period to be covered.(1925, c. 92; 1925, Ex. Sess., c. 2, §5; 1927, c. 18, §5.)

§6. Importer’s Monthly Statement; Payment of Tax.—Every importer shall, within thirty days after the close of each month, transmit to the tax commissioner a statement, on such forms as the tax commissioner shall prescribe, of all gallonage received by such importer during the month to be covered, which statement shall show the name and address of the person from whom each purchase was made; the point from which shipped or delivered; the point at which received; the date of each shipment or purchase; and the quantity of each shipment or purchase; and he shall at the same time pay to the tax commissioner the amount of tax due for such month.(1925, c. 92; 1925, Ex. Sess. c. 2, §7; 1927, c. 18, §7.)

§7. Distributor’s Tax May be Based on Purchases.—Any distributor may elect to pay his tax upon the basis of the quantity purchased or received during the month instead of the quantity sold and used. Any distributor required to use or adopting this method of reporting shall not be allowed to deduct any gallonage on account of losses arising from leakage or evaporation, or other causes.(1925, c. 92; 1925, Ex. Sess., c. 2, §8; 1927, c. 18, §8.)

§8. Gasoline Exported or in Interstate Commerce; Distributors May Pay Tax on Shipment Into State.—This article shall not be construed to require the inclusion, in the measure of tax, of any gasoline when the same is exported from this State to another state or nation, nor to require the inclusion, in the measure of tax of any gasoline shipped in interstate commerce while the same is in transportation; but the gallonage of gasoline shipped from another state shall be included in the measure of tax by the person first selling or using the same after the same shall have been divested of its interstate character: Provided, That distributors making shipment of gasoline into West Virginia may, as a matter of convenience to purchasers located in West Virginia, assume and pay the tax imposed in this article when permission so to do is first obtained from the tax commissioner.(1925, c. 92; 1925 Ex. Sess., c. 2, §9; 1927, c. 18, §9.)

§9. Transportation Companies to Furnish Statements.—The tax commissioner is authorized and empowered to require every railway or railroad company, water transportation company, and every other person transporting gasoline to points in this State to furnish a statement, on forms which the tax commissioner may prescribe, to be delivered within sixty days after the close of each month, showing all quantities of gasoline delivered at points in West Virginia during the month to be covered, giving the name and address of the consignor; the name and address of the consignee; the point from which shipped; the point at which delivered; the date of shipment; the date of delivery; the number and initials of the car if shipped by rail; the name of the boat or barge if shipped by water; or, if delivered by other means, the method of delivery; and the quantity of each shipment.(1925, c. 92; 1925, Ex. Sess., c. 2, §10; 1927, c. 18, §10.)

§10. Nonresident Shipper to Furnish Statements.—Every person domiciled in another state who makes shipments of gasoline consigned to points in West Virginia shall, within thirty days after the close of each month, transmit to the tax commissioner, on such forms as the tax commissioner shall prescribe, a statement, verified by oath or affirmation, of all sales or shipments of gasoline made to points in West Virginia during the month to be covered, showing the name and address of each purchaser or consignee; the date of each shipment; the point from which shipped; the point to which shipped; the number and initials of the car if shipped by rail; the name of the boat or barge if shipped by water; and the quantity of each shipment.(1925, c. 92; 1925, Ex.Sess., c. 2, §11; 1927, c. 18, §11.)

§11. Statements Filed Monthly Regardless of Sales, Purchases or Tax Liability.—The statements required in this section and sections four, five, six and nine shall be filed for each month regardless of whether or not the same shows sales or purchases during any month and regardless of whether or not a tax is due.(1925, c. 92; 1925, Ex. Sess., c. 2, §11; 1927, c. 18, §11.)

§12. Manner of Payment.—All payments of taxes imposed by this article shall be made by certified check, cashier’s check, bank draft or money order, payable to the tax commissioner.(1925, c. 92; 1925, Ex. Sess., c. 2, §11; 1927, c. 18, §11.)

§13. Failure or Refusal to Make Statement or Pay Tax; Penalty.—If any distributor, retail dealer or importer fail, neglect or refuse to make any statement required for any month or to pay the excise tax due for any month within the time prescribed for the filing of such statement or the payment of such tax, there shall automatically accrue a penalty equal to one-half of one cent on each gallon of gasoline sold or used during the month or on each gallon purchased during the month, in accordance with the method of reporting required or adopted, the amount of which penalty shall in no case be less than twenty-five dollars (or if no sales or purchases were made, a penalty of twenty-five dollars), such penalty to be paid or collected in the same manner as the tax imposed by this article is required to be paid or collected.(1923, c. 34; 1925, c. 92; 1925, Ex. Sess., c. 2, §13; 1927, c. 18, §12.)

§14. Failure or Refusal to Make Statement; Power of Commissioner.—If any distributor, retail dealer or importer fail, or refuse to make and file any statement at the time prescribed in this article, or make, willfully or otherwise, an erroneous, false or fraudulent statement, the tax commissioner, or his duly appointed agent, shall make the statement from his own knowledge and from such information as he can obtain through testimony or otherwise. Any statement so made shall be prima facie good and sufficient for all legal purposes. As a further means of making the statement the tax commissioner or his duly appointed agent, shall have power to examine the books, records and papers of such distributor, dealer or importer, to ascertain the amount of tax due under the provisions of this article; and, to that end, shall have power to examine witnesses under oath; and if any witness shall fail or refuse to appear at the request of the tax commissioner or his duly appointed agent, or refuse access to the books, records or papers, the tax commissioner or such agent shall certify the facts and names of the witnesses failing or refusing to appear, or refusing access to books or papers, to the circuit court of the county having jurisdiction of the party, and such court shall thereupon issue summons to such party to appear before the tax commissioner, or his agent, at a place designated within the jurisdiction of such court, on a day fixed, to be continued as occasion may require, and give such evidence and lay open for inspection such books and papers as may be required for the purpose of ascertaining the amount of tax, if any, due. From the statement so made the tax commissioner shall determine the amount of tax due, if any, and shall add the penalty provided herein for failure to pay the tax or to file the statement within the time prescribed for the payment of such tax or the filing of such statement and shall notify the distributor, retail dealer or importer, of the amount of tax and penalty assessed, together with a demand for an immediate payment of the tax and penalty. If such tax and penalty be not paid upon demand, the tax commissioner shall proceed to collect such tax and penalty in the manner hereinafter prescribed.

The tax commissioner, or his duly appointed agent, shall have power to examine the books and papers of any person pertaining to gasoline sales or receipts, to verify the accuracy of any statement made under the provisions of this article, and if access to the books and papers be refused, the tax commissioner shall proceed as above provided. In order that the tax commissioner may have additional means of checking the accuracy of the reports made, and determining the amount of tax due from any person, the books, records and other documents of common carriers, relative to the transportation of gasoline, are hereby declared accessible to the tax commissioner, or his duly appointed agent.(1923, c. 34; 1925, c. 92, §12; 1925, Ex. Sess., c. 2, §12; 1927, c. 18, §§13, 14.)

§15. Failure or Refusal to Pay Tax or Penalty; Procedure for Collection.—If any distributor, retail dealer or importer, liable for the payment of any excise tax or penalty, fail, neglect or refuse to pay such tax or penalty upon demand from the tax commissioner and for ten days thereafter, it shall be lawful, for the tax commissioner, or his duly appointed agent, to collect such tax and penalty by distraint and sale of the goods, chattels or effects, including stocks, securities and evidences of debt, of the person liable for the payment of such tax and penalty. If goods, chattels or effects sufficient to pay such tax and penalty due from such person are not found by the tax commissioner, or his duly appointed agent, the tax commissioner is authorized to collect such tax and penalty by seizure and sale of real estate. Further, the tax commissioner may cause appropriate action for the recovery of such tax and/or penalty, or to enforce the lien of the State of West Virginia for tax upon any real estate, to be brought in the name of the State, and it shall be the duty of the attorney general of this State or the prosecuting attorney of any county to commence and prosecute such suit at the request of the tax commissioner, and judgment shall be rendered for the amount found to be due, together with costs, and the amount collected shall be paid into the state treasury; Provided, however, That if it shall be found that such failure to pay was willful on the part of such person, judgment shall be rendered for double the amount of tax and penalty found to be due with costs. Such suit shall be by notice of motion for judgment, an action in debt or assumpsit, or by any other appropriate remedy under the general law. The license tax imposed by section two of this article and delinquent shall be collected in like manner.(1923, c. 34; 1925, c. 92; 1925, Ex. Sess., c. 2, §13; 1927, c. 18, §15.)

§16. Invoice to Purchaser; Effect.—A distributor when selling gasoline to any other distributor or to a retail dealer shall render to the purchaser an invoice or ticket dated the day of shipment or delivery of the gasoline and upon such invoice or ticket the distributor so selling shall plainly state whether or not the gallonage of gasoline will be included in the measure of tax to be paid by him, and the person so buying and receiving such gasoline may, as regards his report to the tax commissioner, fully rely upon the statements so made in such invoice.(1925, c. 92; 1925, Ex. Sess., c. 2; 1927, c. 18, §16.)

§17. Status of Tax Accrued and Unpaid; Embezzlement Thereof; Bond Indemnifying State Against Loss.—The excise tax imposed in this article, when accrued and while in the hands of the distributor, retail dealer, or importer, shall be the property of the State of West Virgina held in trust. If any person shall willfully fail to pay the tax to the tax commissioner as provied in this article, he shall be guilty of embezzlement of funds, the property of the State of West Virginia, and, upon conviction, he shall be confined in the penitentiary not less than one nor more than five years. Further, in any case when it shall be deemed necessary by the tax commissioner, the tax commissioner is authorized to require any distributor, retail dealer or importer to deposit with the tax commissioner a surety bond, to be approved by the tax commissioner as to sufficiency and by the attorney general as to form, indemnifying the State against any loss arising from the failure of the distributor, retail dealer or importer to pay the excise tax for any cause whatsoever.(1925, c. 92; 1925, Ex. Sess. 2; 1927, c. 18, §16.)

§18. Failure to Pay Tax; Cancellation of License; Enjoining Operation of Business; Violations; Penalties.—If any person refuse or fail to pay the excise tax or the penalty, or any part thereof, due for any month upon demand from the tax commissioner and for ten days thereafter, the tax commissioner is empowered to cancel the license or licenses issued to such person under authority of this article. In the case of any person continuing in any activity after the license issued therefor has been cancelled, or in the case of any person engaging in any activity without the payment of the license tax required therefor, the tax commissioner is directed to bring action in the circuit court of the county having jurisdiction of the party with a view to enjoining such person from engaging or continuing in such activity. Further, if any person distributes or sells gasoline after June thirtieth, one thousand nine hundred and twenty-seven, without having paid the license tax imposed in this article and without having at all times conspicuously displayed at his place of business or agency a license certificate evidencing the payment of such license tax for the then current year or fractional part on thereof, or if any distributor, retail dealer, importer, or other person making deliveries of gasoline in West Virginia, or any person required to file statements under section ten of this article, or the officers, directors, trustees or members of any firm, copartnership, joint adventure, association, corporation, trust or any other group acting as a unit, fail, refuse, or neglect to make the statements required within the time and in the manner prescribed, or who shall refuse to permit the tax commissioner, or his duly appointed agent, to examine the books or papers of such person, pertaining to gasoline sales or receipts, or who makes an incomplete statement hereunder or who fails or refuses to render invoices or tickets as required by section sixteen hereof, or who does, or attempts to do, anything whatsoever to avoid the full disclosure of the amount of business done, or to avoid the payment of the whole on or any part of the tax due, shall be guilty of a misdemeanor, and, upon conviction thereof, fined not exceeding one thousand dollars, or imprisoned not exceeding six months, or both.

If any distributor, retail dealer, importer or any officer, director, trustee or member of any firm, copartnership, joint adventure, association, or corporation, or any member of a group acting as a unit, makes a false or fraudulent statement hereunder, he shall be guilty of a felony, and, upon conviction, shall be confined in the penitentiary not less than one nor more than five years.(1923, c. 34; 1925, c. 92; 1925, Ex. Sess., c. 2, §15; 1927, c. 18, §17.)

§19. Refund for Gasoline Exported or Lost.—Any distributor who shall export gasoline from West Virginia to any other state or nation or who shall in the conduct of his wholesale gasoline business sustain losses of gasoline by reason of leakage or evaporation, which gasoline shall have been included in the measure by which the excise tax imposed by this article is determined, shall be reimbursed and repaid a sum equal to the amount of such excise tax on the gallonage so exported or lost, upon his presenting to the tax commissioner a sworn statement, on forms prescribed by the tax commissioner, of the quantity of and full details concerning such gasoline exported or lost: Provided, That the tax commissioner shall cause refund to be made under authority of this section only when application for refund as herein provided is filed with the tax commissioner within thirty days after the close of the month during which the gasoline was exported or lost.(1905, c. 92; 1925, Ex. Sess., c. 2, §16; 1927, c. 18, §18.)

§20. Refund of Tax on Gasoline Used for Certain Purposes; Penalty for False Claim.—Any person who shall buy, in quantities of twenty-five gallons or more at any one time, any gasoline as defined in this article, for the purpose of, and the same is actually used for, operating and propelling boats, aeroplanes, tractors used for agricultural or other purposes, road rollers, steam shovels, compressors, pumps, stationary gas engines, threshing machines or other gasoline-operated machinery, except motor vehicles; or who shall purchase and use such gasoline for cleaning and dyeing or for manufacturing or other commercial uses, except in motor vehicles, which gasoline shall have been previously included in the measure by which the excise tax imposed by this article is determined, shall be reimbursed and repaid a sum equal to the amount of such tax, upon presenting to the tax commissioner an affidavit accompanied by a ticket or invoice from the distributor or retail dealer, showing such purchase, which affidavit shall set forth the total amount of such gasoline purchased and used by such consumer, other than in motor vehicles operated in this State, and how used; and the tax commissioner upon the receipt of such affidavit and ticket or invoice shall cause to be refunded to such consumer such tax paid on gasoline purchased and used other than for motor vehicles as aforesaid: Provided, That the tax commissioner shall cause refund to be made under authority of this section only when application for refund, as herein provided, is filed with the tax commissioner, upon forms prepared and furnished by the tax commissioner, within sixty days from the date of purchase or delivery of the gasoline: Provided further, That no refund shall be allowed under authority of this section on gasoline purchased and used for any purpose when the same shall be reused for the purpose of propelling motor vehicles.(1925, Ex. Sess., c. 2, §17; 1927, c. 18, §19.)

§21. False or Fraudulent Claim for Refund; Penalty.—If any person shall make a false or fraudulent claim for the refunds referred to in sections nineteen and twenty hereof, he shall be guilty of a felony, and, upon conviction thereof, shall be confined in the penitentiary not less than one nor more than five years.(1925, Ex. Sess., c. 2, §17; 1927, c. 18, §20.)

§22. Taxes to be Used for Road Purposes; Treatment of Refunds.—All taxes collected under the provisions of this article shall be paid into the state treasury and shall be used only for the purpose of the reconstruction, maintenance and repair of roads and highways, and for the payment of the interest and sinking fund on state bonds issued for road purposes. Any moneys received by the State and required to be repaid shall be treated as moneys erroneously paid into the treasury and refunds shall be made and be payable out of the same fund into which paid.(1923, c. 34; 1925, c. 92; 1925, Ex. Sess., c. 2, §18; 1927, c. 18, §21.)

§23. Forms and Regulations for Enforcement.—The tax commissioner is hereby invested with full power and authority and it is hereby made his duty to prescribe forms for returns and assessments and to make, issue and put in force all necessary and needful rules and regulations for ascertaining, assessing and collecting the taxes imposed by this article and the enforcement of the provisions thereof.(1925, c. 92; 1925, Ex. Sess., c. 2, §19; 1927, c. 18, §22.)

§24. Partial Invalidity.—The provisions of this article are severable and if any shall be held unconstitutional the decision of the court shall not affect or impair any of the remaining provisions hereof. It is hereby declared as a legislative intent that this article would have been adopted had such unconstitutional provisions not been included therein.(1923, c. 34; 1925, c. 92; 1925, Ex. Sess., c. 2, §20; 1927, c. 18, §23.)