CHAP. XVIII.

An act to establish a town at the courthouse in the county of Greenbrier.

[Chapter CXIII in o riginal.]

Town of

er county es

Lots, how

Conditions,

1. BE it enacted by the General Assembly, That forty acres of land, whereon the court-house of the coun- Lewisburg ty of Greenbrier now stands, be, and the same is here- in Greenbriby vested in Samuel Lewis, James Reid, Samuel Brown, tablished. Andrew Donneley, John Stewart, Archer Matthews, William Ward, and Thomas Edgar, gentlemen, trustees, to be by them, or any five of them, laid out into lots of half an acre each, with convenient streets, which shall be, and the same is hereby established a town by the name of Lewisburg. That so soon as the said forty acres of land shall be so laid off into lots and streets, disposed of the said trustees, or any five of them, shall proceed to sell the same at public auction, for the best price that can be had, the time and place of which sale shall be previously advertised for three months at the courthouse of the said county; the purchasers to hold the said lots respectively, subject to the condition of building on each of the said lots a dwelling-house twenty as to buildfeet by sixteen, with a stone or brick chimney, to be ing. finished fit for habitation within four years from the day of sale; and the said trustees, or any five of them, shall, and they are hereby empowered, to convey the said lots to the purchasers thereof in fee simple, subject to the condition aforesaid, and pay the money arising from the sale thereof to the persons legally entitled to receive the same. The said trustees, or a major part of them, shall have power from time to time to settle trustees. and determine all disputes concerning the bounds of the said lots, and to settle such rules and orders for the regular building of houses as to them shall seem best and most convenient. And in case of the death, removal out of the county, or other legal disability, of how suppli any of the said trustees, it shall be lawful for the other ed. trustees to elect and choose so many other persons in the room of those dead, removed, or disabled, as shall make up the number, and the trustees so chosen shall be to all intents and purposes vested with the same power and authority as those in this act particularly named.

Power of

Vacancies,

Privileges of II. And be it further enacted, That the purchasers purchasers. of the lots in the said town, so soon as they shall have built upon and saved the same, according to the conditions of their respective deeds, shall be entitled to, and have and enjoy, all the rights, privileges, and immunities, which the freeholders and inhabitants of other towns in this state, not incorporated by charter, have and enjoy. If the purchaser of any lot shall fail to build thereon within the time before limited, the said trustees, or the major part of them, may thereupon enter into such lot, and may sell the same again, and apply the money towards repairing the streets, or in any other manner, for the benefit of the said town.

[Chap.CXIV in original ]

CHAP. XIX.

[Chan. Rev. An act for equalizing the land tax.

p. 177.]

Preamble.

1. WHEREAS the land tax, as at present charged by the commissioners of the several counties, is found to be very unequal, and from experience of the past, it is certain that future valuations or assessments (although attended with great expence and delay) will not produce that equality so essentially necessary to the happiness of all the good citizens of this commonwealth: And whereas, by arranging the several counties whose soil and situation are nearly similar, into districts, a standard value is produced, whereby the accounts of every person within the said district may be justly regulated for all charges on land hereafter to be imposed, and a rule established whereby in future the tax upon landed property may be laid with ease and certainty, and collected with all possible equality: Be it enacted, That the counties within this commonwealth shall be Lands class. laid off into four districts in manner following, that is ed by coun- to say, the counties of Accomack, Northampton, Prinqualizingthe cess Anne, Norfolk, Nansemond, Isle of Wight, Southampton, Surry, Sussex, Prince George, Dinwiddie, Greenesville, Brunswick, Chesterfield, Henrico, Charles City, James City, New Kent, York, Warwick, King

ties, for e

and tax.

regulate the

and Queen, Elizabeth City, Hanover, Gloucester, Middlesex, Essex, King William, Caroline, Spotsylvania, Lancaster, Northumberland, Richmond, Westmoreland, King George. Stafford, Prince William, Goochland, Powhatan, Cumberland, Amelia, and Fairfax, shall compose the first class. The counties of Loudoun, Fauquier, Culpeper, Orange, Louisa, Fluvanna, Lunenburg, Mecklenburg, Prince Edward, Charlotte, Albemarle, Buckingham, Berkeley, Amherst, Campbell, Halifax, Bedford, and Frederick, shall compose the second class. The counties of Pittsylvania, Henry, Botetourt, Shanandoah, Rockingham, Augusta, Rockbridge, and Hampshire. shall compose the third class. And the counties of Washington, Montgomery, Greenbrier, Monongalia, Ohio, Fayette, Jefferson, and Lincoln, the fourth class. And John Pendleton, juni- Examiners or, and Samuel Jones, gentlemen, are hereby appoint-appointed to ed to examine the returns made of the valuations of the tax by the present year, and to ascertain the average price per assessments. acre of all the lands in each county within the districts aforesaid, and (carrying all fractions of a penny to the benefit of the revenue) by comparing the same with the standard or average value of each district herein after declared, shall, and they are hereby empowered, directed, and required, by a just per centage, to apply the difference to the account of every individual within the district, and add to or deduct from the same accordingly. And the said examiners shall, before they proceed on the business aforesaid, take the following oath, viz, "IA B. do solemnly swear that I will to the best of my skill and judgment, ascertain the true average price per acre of the lands within the several counties of this commonwealth, agreeable to the returns made, and by comparing the same to the standard by law established, will make out a just account of the land tax of every person charged in the said returns agreeable to this act, and transmit the same as by law required. So help me God." And each of the said examiners, for their services herein, shall receive from the treasurer of this commonwealth, by warrant from the auditors (which tion. upon receipt of the books herein after mentioned, they are and shall be empowered to grant) the sum of three hundred pounds.

Their oath,

Compensa

II. And be it enacted, That the average or standard Standard tax of the first district is and shall be ten shillings; the ave- of each class

collection, how made

out and dis.

posed of.

rage or standard of the second district is and shall be seven shillings and six pence; the average or standard of the third district five shillings and six pence; and the average or standard of the fourth district three shilBooks for lings. And that the tax upon land thus equalized may be duly collected, the examiners aforesaid are hereby required to make out a book of the accounts of each county, and on or before the first day of May next transmit the same to the commissioners of the tax for each county hereafter to be appointed, who shall grant receipts for the same, and the said county commissioners shall cause a copy of the said book to be delivered to the sheriff, on or before the fifteenth day of the said month, by which the sheriff shall proceed to collect from every person named therein, the sum charged in the said book and no more. And the said examiners are hereby required to make up a separate book, or books, for each class of counties, in which each county shall be separate and distinct, arranging in alphabetical order the charges against every individual in each county, which said books shall be kept in the auditors office.

Commissioners of thetax

III. And to prevent loss and confusion in conseto be chosen quence of alienations of property, as well as that all for 3 years. lands within the several counties which now are vacant and may hereafter be taken up, or which may not have been valued by the county commissioners for the present year, may be charged with a just and proper tax; Be it enacted, That the court of each county within this commonwealth shall, at their sessions in the months of March or April, nominate and appoint two fit per sons to execute the office of commissioners of the tax within the same, who shall remain in office three years from the time of their appointment, which said commissioners, before they enter upon the duties of their office, shall before the court of the said county, take the following oath, to wit: "I A. B. do solemnly swear Their path. (or affirm, as the case may be) that I will diligent enquiry make of all lands within the county, which have not heretofore been valued, and a just valuation there of make, agreeable to that of other lands of equal qual, ity and situation within the said county; also of all alienations or partitions which may be made, and in all other matters and things discharge the duties of my office agreeable to law, with diligence and impartiali.

in case of a

ty, to the best of my skill and judgment. So help me God." And in case of the death, refusal, or disability. Their duty to act, of the said commissioners, or either of them, lienations of the county court as aforesaid shall, at any time, ap- partitions. point others in their place. That it shall be the duty of the said commissioners, in all cases of alienations or partition within their said county, from the time of delivery to the sheriff of the book for collection in any one year, to the same time in the next succeeding year, to go upon the land so alienated or divided, and valu ing the same at a price equal to other lands in the said county similar in soil and situation, shall give a credit to the person disposing of the same, and charge the purchaser or receiver with the tax payable thereon, and in like manner in cases where lands have not been heretofore valued, or where lands which now are vacant and may hereafter be taken up, the said county Also, in cas. commissioners shall, and they hereby are required es of lands to value the same, and charge the owner thereof not before And the said newly pa with the tax in manner aforesaid. county commissioners shall annually, within two tented. months after delivery to the sheriff of the book or list for collection, make return to the auditors office of all alterations in the county book by addition, alienation, or partition as aforesaid, that corresponding entries may be made in the book for each county kept at the said office, and shall make such additions or alterations in the list or book by them to be delivered for the collection of the current year. The said com missioners shall also, and they are hereby required To correct upon application and full proof to them made, to correct all errors which may have been made by the former commissioners, either with respect to the quantity of land or to the ownership thereof, and charge or give eredit for the same; and for every entry of alteration or alienation, the said commissioners may demand and receive the sum of five shillings.

valued, or

former er

rors.

Lists of con

IV. And to enable the county commissioners to make full and just valuations and returns as aforesaid, Be it veyances & enacted, That the clerk of the general court shall, on partitions to or before the first day of May in every year, trans- be furnished to county mit, and the clerk of the county court deliver, to the commission. said commissioners, a list of all conveyances or parti- ers, tions within the preceding year in the respective courts admitted to record, certifying the quantity and situation