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Acts and joint resolutions, amending the Constitution, of the General Assembly of the State of Virginia online

. (page 108 of 115)
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made under the supervision of the local road authorities, and the
cost of such repairs shall be borne by the turnpike company owning
the section or sections so repaired, and shall be a lien on all the prop-
erty of such company until paid.

But nothing contained in this or the preceding five sections shall
be construed to refer to any turnpike placed under the exclusive con-
trol of the State corporation commission.



Chap. 519. — An ACT to amend and re-enact section seven of an act entitled an
act to provide for the issuing of county bonds for permanent road or
bridge improvement in the magisterial district of the counties of the State,
and repealing all acts in so far as the same are in conflict herewith, approved
September 5, 1919. [S B 232]

Approved March 29, 1922.

1. Be it enacted by the general assembly of Virginia, That sec-
tion seven of an act entitled an act to provide for the issuing of
county bonds for permanent road or bridge improvement in the
magisterial district of the coimties of the State, and repealing all acts
in so far as the same are in conflict herewith, approved September
fifth, nineteen htmdred and nineteen, be amended and re-enacted as
follows :

Sec. 7. After issuing such bonds, or any of them, when the next
levy is laid or tax imposed in said coimty, a tax shall be levied on
all property liable to county and district tax in such magisterial
district in which the proceeds of the bonds have been, or are to
be expended, including the property, if any, located or the situs
of which for taxation is within the limits of any incorporated town
situated within such district, wherein real estate is subject to county
and district road tax, to pay the interest on the bonds so issued,
and to create a sinking fund to redeem the principal thereof at
maturity; and, in addition, an annual levy at a rate to yield a sum
amounting to not less than three per centum of the amount of bonds
outstanding and or previously issued, or, in lieu thereof, an amount
equal to the amount to be raised from said additional levy may be
set aside by the board of supervisors from other funds of the county,
or may be raised by other means now provided for by law; which sum
shall be expended under the direction of the local road authorities
in the maintenance and upkeep of the roads constructed and improved
hereunder, and from year to year said levy and assessment shall be
made until the debt and interest are paid, but said additional levy
for maintenance shall not exceed ninety cents on the one hundred



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906 ACTS OF ASSEMBLY. [VA.

dollars ($100.00) of taxable property within the said magisterial dis-
trict of said county ; and the amount levied for and set apart as a
sinking fund and the interest accruing thereon shall be used for
the payment of the principal of said bonds, and for no other purpose.

Should for any reason the county in any way have to assume
any payment on accoimt of said bond issue, either interest or princi-
pal, it is hereby provided that the board of supervisors shall levy such
tax in said magisterial district as may be necessary to defray the
amount assumed by the county, it being and having heretofore been
intended that bonds issued or to be issued under this act are county
obligations, but payable primarily out of levies upon the property
in the magisterial district, where the proceeds of the bonds may be
expended hereinunder.

The board of supervisors is hereby authorized and empowered
to apply any part or all of said sinking fund to the payment or
purchase of any of said bonds, at any time, and all bonds so paid
off or purchased by said board of supervisors shall be inmiediately
cancelled, and shall not be reissued, and the board of supervisors is
authorized and empowered to lend out, upon real estate security,
the loan not to exceed fifty per centum of the assessed value of such
real estate, or deposit in bank at interest, all accumulations of money
to the credit of said sinking fimd; provided, as aforesaid, and to
collect and reinvest the same and the interest accruing thereon from
time to time, so often as may be necessary or expedient, until such
bonds become subject to call; provided, that no money to credit of
said sinking fimd shall be loaned out or deposited or invested by
the said board of supervisors, tmles said loan, deposit or investment
shall be first approved by the circuit court of said county or the
judge thereof in vacation, and the form of the security be examined
and approved by the Commonwealth's attorney of said coimty, which
approval shall be entered of record in the order book of said court.

2. By reason of the necessity for issuing of bonds in several
magisterial districts of the counties of the State in order to properly
carry on county highway work, an emergency is hereby declared to
exist and this act shall be in force from its passage.



Chap. 520. — An ACT to amend and re-enact section 2307 of the Code of
Virginia, and to repeal section 2308 of the Code of Virginia. [H B 333]

Approved March 30, 1922.

1. Be it enacted by the general assembly of Virginia, That sec-
tion twenty-three hundred and seven of the Code of Virginia be
amended and re-enacted so as to read as follows :

Section 2307. By whom property is to be listed ; to whom taxed.
— If property be owned by a person sui juris, it shall be listed by
and taxed to him. If property be owned by a minor, it shall be
listed to and taxed by his guardian or trustee, if any he has; if he



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1922.] ACTS OF ASSEMBLY. 907

has no guardian or trustee, it shall be listed by and taxed to his
father, if any he has ; if he has no father, then it shall be listed and
taxed to his mother, if any he has; if he has no guardian, nor
trustee, father nor mother, it shall be listed by and taxed to the
person in possession. If the property is the separate property of a
person over twenty-one years of age or a married woman, it shall
be listed by and taxed to the trustee, if any they have in this State;
and if they have no trustee in this State, it shall be listed by and
taxed to themselves. In either case, it shall be listed and taxed
in the county or city where they reside ; but if they be nonresidents
of Virginia, the property shall be listed and taxed in the county or
city wherein such trustee resides. If the property be the estate of a
deceased person, it shall be listed by the personal representative or
person in possession, and taxed to the estate of such deceased person.
If the property be owned by an idiot or lunatic, it shall be listed by
and taxed to his committee, if any, if none has been appointed,
then such property shall be listed by and taxed to the person in
possession. If the property is held in trust for the benefit of another,
it shall be listed by and taxed to the trustee in the county of his
residence (except as hereinafter provided) ; that all farming imple-
ments, live stock and other personal property on a farm shall be
listed and taxed in the county where such farm is located, and not
elsewhere. If the property belong to a company or firm, it shall be
listed by and taxed to the company or firm. If the property belong
to a domestic corporation, which property is not otherwise taxed,
it shall be listed and taxed to the corporation by the principal account-
ing officer and at the principal place of business of such corporation ;
if the property belong to a foreign corporation, which property is not
otherwise taxed, it shall be listed to the corporation by the principal
officer and at the place designated by the corporation as the office
at which all claims against the corporation may be audited, settled,
and paid ; provided, that, in the assessment of capital under schedule
"C," section 8, subdivision 2 of the revenue act, the stock on hand,
raw materials for use in business whether at the place of business,
in storage or elsewhere, and machinery and tools not taxed as real
estate shall be listed by the corporation (domestic or foreign) by the
principal officer of such corporation and shall be taxed in the coimty
or incorporated community ii> which such property is physically
located, as provided by law ; but if not so listed, it shall be listed and
taxed in the place where the property has its legal situs for taxation.
If the property consists of money, bonds or other evidences of debt
under the control or in the possession of a receiver or commissioner,
it shall be* listed by and taxed to such receiver or commissioner, and
the clerk of each court shall furnish the commissioner of the revenue
with all bonds and funds held by the commissioners or receivers
under the authority of the court. If the property consists of money
or other thing deposited to the credit of any suit, and not in the hands
of a receiver, it shall be listed by and taxed to the clerk of the
court in which the suit is, and such clerk shall, upon the order of



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908 * ACTS OF ASSEMBLY. [VA.

his court, made in term or vacation, withdraw from such deposit
the amoimt of such tax; provided that funds, credits or estate,
however evidenced, in the hands of a receiver or commissioner of a
court, or deposited to the credit of a suit, and held for distribution
or disbursement upon debts reported in any suit or proceeding pend-
ing in such court, shall not be listed for taxation against the com-
missioner, receiver or clerk tmless such ftmds, credits or estate exceed
the total amount of the debt to be so paid, in which event, the excess
shall be listed for taxation against the commissioner, receiver or clerk
as the case may be; but such reported debts shall be taxed to the
respective creditors, and no order or decree for the distribution of
such funds shall be effective unless it directs the payment of such
tax as may be due, or recites that all such taxes so due have been paid.

If the property consists of money, bonds, stocks, or other eviden-
ces of public or private debts in any county or city other than that
of its residence, or State other than Virginia, it shall be listed by
and taxed to the owner thereof; and it shall be the duty of the
respective examiners of records of the several judicial circuits where
the respective fiduciaries are appointed or qualified, to report to the
respective commissioners of the revenue of the coimties or cities in
which said property is liable for taxation, all property held by said
fiduciaries, to be taxed as provided by law. If the property be listed
by and taxed to any person other than the owner, it shall not be
delivered to the owner until the taxes thereon are paid or indemnity
given to the person in possession, for the payment thereof.

All money, bonds, estates, credits and other evidences of debt,
listed by and taxed to clerks, receivers and commissioners of courts
as hereinabove provided for, whether the same be for the purchase
price of real estate or personal property, shall be exempt from taxa-
tion in the name of the parties beneficially interested therein.

2. Section twenty-three hundred and eight of the Code of Vir-
ginia is hereby repealed.

This act shall apply to the assessment of taxes for the year
nineteen hundred and twenty-two and imtil otherwise provided by
law.



I, Jno. W. Williams, clerk of the house of delegates of Virginia,
do hereby certify that the session of the general assembly of Vir-
ginia at which the acts of assembly herein printed were enacted, ad-
journed sine die on March twentieth, nineteen hundred and twenty-
two.

JNO. W. WILLIAMS,
Clerk of the House of Delegates of Virginia.



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ACTS OF ASSEMBLY.



909



CIRCUIT COURTS OF VIRGINIA

Times for the Commencement of the Regular Terms.



CIRCUIT



COUNTY OR CITY



TERM



First



Norfolk county.



Piret Monday in January, February,
March, April, May, June, July, October,
November and Deoembo*.



5*c9nd



Nantemond.



Second Monday in January. March. May.
July and October.



Southampton.



Third Monday in January, March, May.
July and October.



City of Suffolk.



Tuesday after the fourth Monday in Feb-
ruary, June, September and November.



Third



Prince George.



Third Tuesday in January, May, No-
vember and July sixth.



City of Hopewell.



Second Tuesday in February, April, June.
October and December.



Surry.



Fourth Tuesday in January, March, May.
September and November and July
twelfth.



Sussex.



Second Tuesday in January, March, May,
September and November and July
second.



Greenville.



First Tuesday in February, April. June.
October and December.



Brunswick.



Fourth Tuesday in February, April. Jum,
and October, and on the first Tuesday in
September.



Fomrth



Amelia.



Fourth Monday in March. June, and Sep-
tember, and first Monday in January.



Chesterfield.



Second Monday in February, May,
July and October.



Dinwiddle.



Nottoway.



Powhatan .



City of Petersburg.



Third Monday in March, June, Septem-
ber and December.



First Monday in M h, June, September
and December.



Tuesday after the t
ruary. May, July



Monday in Feb-
October.



First Monday in Api .J and October.



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910



ACTS OF ASSEMBLY.



[VA.



CIRCUIT


COUNTY OR CITY


TERM




AoDomattox


First day in April. June, October and
December








Buckingham


Tuesday after second Monday hi UwKh.
May. October and December.








Charlotte


First Monday m January. March. May.
July, September and November.


Fifth






Oumberland ..........


Tuesday afto* the fourth Monday in
January. April. June and September.








Prince Edward


Tuesday after the thhrd Monday in Jan-
uary. April. July. September and No-
vember.




Lunenburg ,


Third Monday hi January, second Mon-
day hi April, fourth Monday m June,
first Monday m October and second
Monday m December.








Mecklenburg


TWrd Monday hi February. April. June.
August, October and December.






Sixih


Halifax


Fourth Monday hi January, March. May,
July. September and November.








Campbell ,


Second Monday hi January. March, May.
July. September and November.






s '


City of Lynchburg


Second Monday in February, third Mon-
day hi May and September, and secoiid
Monday hi December.




Pittsylvania








July, September and November.




Henry


Fu^ Monday hi January, April, July
and October






S494n$h


Patrick


First Monday in March, first Monday in






June, first Monday in September, and
first Monday in December.




City of Danville


April twenty-fifth and October the
twenty-fifth.




Albemarle


First Monday in February. April. June.






August. October and December.




Madison


First Monday in January. March, May.


Eigh$




July. September and November.




Third Monday in January. March, May,






July. September and November.




City of Charlottesville.


See sections 5893 and 5911 of the Code
as amended.



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1922.]



ACTS OF ASSEMBLY.



911



CIRCUIT


COUNTY OR CITY


TERM




CuloeDer.


Third Monday in February, April, June,






August, October and December.




Goochland


Second Monday in February, April, June,


Ninth




August, October and December.


QfHllgS .


Fourth Monday in January, March, May,
July. September and November.








Ix>uiaa


Second Monday in January, March, May,






July, September and November.




Henrico


First Monday in January, April, July
and October.


TMik




City of Richmond


First Monday in February, May and
November.


EUvenih


Elizabeth City


First Monday in February, April, June,
August, October and December.


Newt


First Monday in January, March. May.
July, and second in September and






November.




Richmond


First Monday in J^uary, March, May,
July. September aind November.








Northumberland


Second Monday in February, April, June,




Lancaster


Third Monday in January, March, May,
July, September and November.


Twilftk






We9tmoreland


Fourth Monday in February, April, June,
August, October and December.




Essex


Third Monday in February, Apnl, June,
August. October and December.








Gloucester


First Monday in January, March, May,






July, September and November.




Mathews


Third Monday in January, March, May,
July, September and November.






ThirUenth


King and Queen


Second Tuesday in February, April.
June, August, October and December.




King William


First Tuesday in February, April, June,
August, October and December.








Middlesex


Tuesday after fourth Monday in January.
March, May, July. September and
November.






Pouri££tith


New Kent


Fourth Tuesday in January. March. May.
July, September and November.


Continued on next page





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912



ACTS OF ASSEMBLY.



[VA.



CIRCUIT


COUNTY OR CITY


TERM




Charles City


Third Thursday in Pehnianr. Aoril. Tune.






August, October and December.




York


First Tuesday in February, April, June,


Fourteenth




August, Octoba and December.


Warirjck


Second Monday in January. March. May.
July. September and Noyember.




City of Williamsburg
and James City


Second Monday in February, April, June.
August, October and December.




King George


First Monday in January, March, May,
July. September and November.








Stafford


Second Monday in January, March. May.
July. September and November.








Spotsylyania


First Monday in February, April. June.
August. October and December.


Fi/teetUh






* Caroline. .............


Second Monday in February. April, June,
August, October and December.








Hanover t . . r r r


Third Monday in. January, March, May,
July, September and November.








Prince William


First Monday in February, April, June,
August, October and December.




Fairfax


Third Monday in January. Mardi, May.
July. September and November.






Sixteenth


Arlington


Third Monday in February. April. June,
October and second Monday in De-
cember.








City of Alexandria. . . .


First Monday in January, Mardi, May,
July, and second Monday in September
and first Monday in November,




Frederick


First Monday in February, April. June.
August, October and Dcecembcr.








Clarke


Fourth Monday in January, Mardi, May.
July, September and November.


Seventeenth




Warren


First Monday in January, March, May,
July, September and November.








Shenandoah


Second Monday in January, March, May,
July, September and November.








Rockbridge


First Monday in February. May. Sep-
tember and November.


Eighteenth




Augusta


Fourth Monday in February and May.
first Monday in October, and fourth
Monday in November.


Continued on next page





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1922.]



ACTS OF ASSEMBLY.



913



CIRCUIT


COUNTY OR CITY


TERM


Bighieenih


Hiahl^ifld


Fourth Tuesday in AnriL second Tuodav






in July and October.




Ai Whnny


Fifteenth day of January, April. July, and
October.








Bath


First day of April and the twentieth day






of June, September and November.


NintUtnth


Botetourt


March first. Tune first. October first and






December nirst.




Crai«


Tenth day of February, May. September
and November.








The City of Clifton
Forge


First day of February, May, July and
November.










City of Roanoke


Fifteenth day of Mardi, May. September
and December.




MontEomerv


First dav of Febniarv. Tulv. October


Twentieth






Roanoke


First day of January, April, June, Sep-






tember and November.




Floyd


First day of March and May and fifteenth






day of July and October.




Wythe


Second Mondav in Tanuarv. Aoril. and






third Monday in July and Octoba.




PqHiffki


Thurd Monday in February and second
Monday in November, and first Mon-
day in May and September.


Twemy-first




Carroll


Second Monday in March, and first Mon-
day in December, third Monday in
May and September.








Grayson


Fourth Monday in March and November,
first Monday in June and October.








Gile«


Thhd Tuesday \n March, first Tuesday
in June, tMrd Tuesday in September
and second Tuesday in December.








Bland


Second Mondav in March and Auimst






and fourth Monday in October.


Twintv-second


Tazewell


Second Tuesdav in Februarv. fourth






Tuesday in April, third Tuesday In
August and second Tuesday in Novem-
ber.

The Judge may designate one of the
terms of court of Tazewell county, at
which only criminal cases ^all be tried.



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914



ACTS OF ASSEMBLY.



[VA.



CIRCUIT



COUNTY OR CITY



TERM



Tweniy-4hird


Wathington


May, September and November.




Smyth


First Monday In January and the fourth
Monday in February. April. August
and October.


Tweniy-fourth


Lee


Second Monday in February. May, Sep-
tember and November.


Scott


Second Monday in January, April, July,
and October.


Twenty-fifth


Rockinsham


Third Monday in February. April. June.
August, October and December.


Page


Fourth Monday in January, March,
May, July, September and November.




Fauquier


Fourth Monday in January, March.






May, July, September and November.


Twenty-sixth


Loudoun


Second Monday in February, April, June,
August, October and December.








Rappahannock


Second Monday in January, March.
May, July, September and November.




RuMeU


Tuesday after third Monday in Feb-






ruary, Tuesday after first Monday in
May, September and December.




Buchanan


Tuesday after third Monday in April.
Tuesday after fourth Monday in July
and Tuesday after third Monday in
November.


Twenty-seventh






Dickenaon


Tuesday after second Monday in March.
Tuesday after fourth Monday in June.
Tuesday after fourth Monday in Sep-
tember, and Tuesday after fourth Mon-
day in December.




Isle of Wight








July, September and November.


Twenty-eighth


City of Portsmouth. . .


Fourth Monday in January, February.
Mardi, April, May, June, July. Sep-
tember. October 8^ November.




Princess Anne


First Monday in February, April. June,
August. October and December.


Twenty-ninth


Amherst


Second Monday in February. April, June.
August. October and Deceihber.


Fluvanna


Fourth Monday in February, April,
June, August, October and December.


Continued on next page





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1922.]



ACTS OF ASSEMBLY.



915



CIRCUIT


COUNTY OR CITY


TERM


Twenty-ninth


Nelson


Fourth Monday in January, Mardi, May,
July, September and Novembci'.


Thirtieth


Bedford


January tenth, March first. May first,
July first, October first, December first.


Franklin


First Monday in February, April, June,






September and November.






First Monday in February, April, June,


Thirty-first




August, October and December.


Northampton


Second Mondav in Tanuarv. March.




.


May, July, Septemb^ and November.




Norfolk dty


Second Mondav in Tanuarv. F^bruarv.


Thirty-Second




March. April. May, June. July. Octo-
ber, November and December.


Thirty-third


Wise


Second Monday in March, May, July,
September and November.







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ACTS OF ASSEMBLY.



[VA.



CORPORATION COURTS OF VIRGINIA
Times for the Commencement of the Regular Terms.



CITY



MONTHLY TERM



Alezandria city .

Bristol

Buena Vista

Charlottesville

Danville

Fredericksburg

Lynchburg. 4^

Newport News

Norfolk dty:

Corporation Court v .

Corporation Court Part 2
Law and Chancery Court

Petersburg

Portsmouth

Radford

Richmond dty:

Hustings Court

Hustings Court,

Part n

Chancery Court

Law and Equity

Court

Roanoke dty:

Corporation

Law and Chancery

Staunton

Winchester



Second Monday.

First Monday except July or August, dther may be

designated as vacation month.
First Monday in February. April, June. August, October

and December.
Third Monday except August.
First Monday except August.
First Thursday except August, and third Thursday in

September.
First Monday in each month except August, and except

that in September Tuesday after first Monday.
Second Monday in each month except August.



First Monday.
First Monday.

First Monday in October and third Monday in each other
month, vacation may be dther August or September.
Third Thursday in each month, except August.
Third Thursday except August.



Online LibraryVirginiaActs and joint resolutions, amending the Constitution, of the General Assembly of the State of Virginia → online text (page 108 of 115)