Part 15 (1/2)
The time for the receiving of taxes is from July 1st to December 1st each year. An addition of five per cent. is made to taxes not paid by the latter date. The treasurer must SETTLE with the auditor by December 15th--that is, he must by that time have paid over to him all moneys received for the State. By June 15th he must make a final settlement This means that he must settle for all taxes paid to him since December 15th, and furnish lists of those who have failed to pay. Besides county treasurers there are city treasurers. (See also under Government of Cities and Towns)
If any person fail or refuse to pay taxes a.s.sessed upon him, the treasurer may DISTRAIN his property to recover the amount. To distrain is to seize property for debt due. (To a.s.sESS is to fix or name a certain amount as a tax on property, or to value property with the object of fixing a tax upon it) A person who fails or neglects or refuses to pay his taxes is called a DELINQUENT, a word that means one who fails to perform his duty.
A DELINQUENT LIST is a list or paper containing the names of persons who have failed to pay the taxes, and a notice that at a certain time certain property of such persons will be sold if the taxes are not previously paid. A copy of the delinquent list must be posted at public places within the city or county in which the property to be sold is situated. A county treasurer is not himself allowed to purchase or own any warrant or claim against the county treasury. (A warrant here means an order for the payment of money.)
The REVENUE LAWS are the laws relating to a.s.sessing, payment, and collection of taxes. To conceal property so as to escape a.s.sessment of taxes, or to carry on certain kinds of business without paying the license or tax on such business, would be to violate the revenue laws. The treasurer must report all violations of the revenue laws of which he may have knowledge.
The salary of the treasurer is paid by commissions--that is, allowances--by way of percentages on the amounts he receives. The commission varies from two per cent, (two dollars for every hundred dollars) on large amounts, to three and five per cent, on small receipts.
Commissioner of the Revenue.
Elected by the people for four years; must reside in the district for which he is elected. Salary, commissions and fees.
Duties. Shall ascertain and a.s.sess, when not otherwise a.s.sessed, all the property, real and personal, not exempt from taxation, in his county, district, or city, and the person to whom the same is chargeable with taxes, all subjects of taxation, and also all male persons of full age and sound mind residing therein; shall issue licenses; register births and deaths; and report violations of the revenue and penal laws.
To ASCERTAIN all the property, real and personal, and the person to whom it is chargeable with taxes, is to find out where and what the property is and who is the owner, so that the proper tax may be a.s.sessed and charged against him. (For meaning of REAL and PERSONAL property, see under Circuit Courts, page 50.)
SUBJECTS OF TAXATION means property on which taxes may be charged or a.s.sessed. Certain kinds of property are exempt--that is, free-- from taxation in Virginia. All real estate or buildings owned by religious bodies and used as churches for divine wors.h.i.+p are exempt from taxation. Public burying-grounds (cemeteries), real estate belonging to counties, cities, or towns, real estate belonging to the University of Virginia and other inst.i.tutions devoted to purposes of education, real estate belonging to various benevolent inst.i.tutions, such as lunatic asylums and orphan asylums, and in general all real estate devoted to religious, charitable, or educational uses, and not for profit to private individuals, are exempt from taxation.
A LICENSE is a permission or authority to carry on certain kinds of business or certain professions. Attorneys-at-law, doctors, dentists, and persons who manufacture or sell liquors, owners of theaters, and public shows, and people who engage in many other sorts of business must have licenses.
The licenses are issued or given out by commissioners of the revenue, and a certain sum must be paid for each, the money received being part of the public income or revenue for paying the expenses of government. Licenses are granted for a certain time.
Many are granted for a year, and some for only a number of months or weeks or days. When the time specified in the license (which is a written or printed paper) expires, a new license must be obtained and another payment made.
It is the duty of the commissioner of the revenue to register (record) the births and deaths in his district. At the time that he ascertains the personal property in his district which is to be taxed, he must ascertain the births and deaths that have occurred during the past year, and enter or write the particulars in books kept by him for the purpose. He must write the name and date of birth of every child, and the name, address, and occupation of the father; and he must enter the name and place of birth, and the names of the parents, of any person who has died.
It is also the duty of the commissioner of revenue to report to the commonwealth's attorney any violation of the revenue or penal laws of which he may have knowledge.
The number of commissioners of revenue is not the same in all the counties. A great many of the counties have four each, and some have less. In counties having more than one, each commissioner has a district for himself.
Superintendent of the Poor.
Appointed by the Circuit Judge, on the recommendation of the Board of Supervisors, for a term of four years; must reside in the county or city for which he is elected. Salary, not to exceed $400.
Duties. Shall have charge of the Poor-house, receive and care for the paupers sent to him by the Overseers of the Poor; receive and disburse, under the direction of the Board of Supervisors, the poor levy; make an annual report to the Board of Supervisors.
In every county there is a POOR-HOUSE, usually having a farm annexed, and in it paupers are received and cared for at the public expense. A. PAUPER is a poor person who has no means of living and is supported in a public or charitable inst.i.tution.
(For OVERSEER OF THE POOR, see under District Organization.)
The POOR LEVY is the tax annually levied for the support of the poor-house. This levy is made by the Board of Supervisors (which see), and the amount collected is received and DISBURSED--that is, expended--by the superintendent of the poor for the purpose for which it is intended.
The superintendent must make a report annually to the Board of Supervisors. This means that he must make a statement for the board once every year, showing the number of paupers provided for during the year, giving the name of each and how long supported, and also showing the total amount of money expended, the work done on the farm, the crops raised, and other information and particulars relating to the management of the inst.i.tution.
The salary of superintendents of the poor is not the same in all counties. It varies according to the population.
County Surveyor.
Appointed by the Circuit Court, on the recommendation of the Board of Supervisors, for four years; must reside in the county for which he is appointed. Salary, fees and mileage.