Civil Government of Virginia

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The salary or allowance for sheriffs is not the same in all
counties, but varies according to the number of the population. It
is paid by the Board of Supervisors. (For Board of Supervisors,
see page 82.)

The sheriff may appoint deputies or assistants to help him in his
duties, which are numerous and important. He is the principal
executive officer of the county. It is his business to execute the
judgments of the courts. If a person is sentenced to death, it is
the sheriff who must make and direct the arrangements for carrying
out the sentence.

A SENTENCE (in law) is the judgment, or declaration of punishment,
pronounced by a judge upon a criminal after being found guilty.
The sheriff must arrest and convey to prison any person or persons
who have committed crime. He must serve legal notices, such as
notices of decrees or judgments to be given against parties in
cases of action for debt. He must collect fines that are not paid
in court.

An important duty of the sheriff is to suppress riots or public
disturbances, and if he finds that he and his officers are unable
to do so, he may call upon the governor for troops (soldiers) to
assist him. In such case the governor may send State militia to
suppress the disturbance. The sheriff has charge or control of the
county jail and the prisoners confined in it, and he must protect
the prison and prisoners against violence or attack by mobs.

The sheriff must carry out any order or warrant or process of the
courts. A PROCESS is a summons or notice requiring a person to
appear in court on a certain day to answer a charge to be made
against him. If a court gives judgment against a person for debt
or fine or taxes not paid, the sheriff LEVIES on the property of
the person--that is, he takes or seizes it--and sells it to
satisfy or execute the order of court.

It is also the duty of the sheriff to give notice to the attorney
for the commonwealth of any crime (violation of penal laws) of
which he may have knowledge. The sheriff cannot hold any other
elective office--that is, an office to which a person is elected--
and he cannot act as a lawyer in any court for which he does duty
as sheriff.

Commonwealth's Attorney.

See under Officers of Courts.

County Clerk.

Also Clerk of the Circuit Court elected by the people for term of
eight years.

Duties. See under Officers of Courts.

A clerk of the county or a clerk of a court is an officer who does
writing of various kinds, such as keeping records of public
business, records of court proceedings, making out writs or bonds,
or copies of court papers or documents. Many of the duties of
clerks of counties and courts are mentioned in previous sections.

Treasurer.

Elected by the people for four years. Salary, commissions.

Duties. Shall receive the State revenues and the county (or city)
levies, and account for and pay over the same as provided by law;
shall keep his office at the county seat; shall receive taxes from
July 1st to December 1st; after that add five per cent. and
collect; shall settle with the Auditor of Public Accounts by
December 15th, final settlement June 15th; may be required to make
monthly settlements; in cities of Richmond, Lynchburg, and
Petersburg, shall make weekly settlements; may distrain for taxes;
shall post delinquent list; must reside in the county; shall not
hold any other elective office; shall not own any warrant against
the county or city; shall not lend out any public money, or use it
for any purpose other than such as is provided by law; shall
report violations of the revenue laws. Must reside in the county
or city for which he is elected.

The STATE REVENUES are the taxes received for the State; the
COUNTY LEVIES are the taxes levied--that is, raised or collected--
for county purposes. These moneys the State treasurer must pay
over as the law provides--that is, directs. The money collected
for the county he must pay out for various public purposes
relating to the county, but before making such payments he must
have a warrant (written authority to pay) from the Board of
Supervisors. The money he receives for the State he must pay to
the auditor of public accounts.

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 assessed upon him, the
treasurer may DISTRAIN his property to recover the amount. To
distrain is to seize property for debt due. (To ASSESS 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 assessing, payment, and
collection of taxes. To conceal property so as to escape
assessment 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 assess, when not otherwise assessed,
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 assessed 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 assessed. 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 worship 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 institutions
devoted to purposes of education, real estate belonging to various
benevolent institutions, 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 institution.
(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 institution.

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.

Duties. Shall promptly make surveys of land ordered by courts, and
return true plat and certificate thereof; establish meridian line;
locate land warrants.

A SURVEYOR is one who measures portions of land to ascertain their
area, or who ascertains or fixes the boundaries, form, extent and
position of any district or territory.

The COUNTY SURVEYOR must survey lands when ordered by the court,
and make out and certify a TRUE PLAT of such lands. A PLAT is a
plan or map or chart.

A MERIDIAN LINE, as meant in the text, is a line located at some
central and easily reached place in the county, running due north
and south for not less than three hundred yards, and marked at
each end of the three hundred yards upon a solid stone fixed in
the earth. This line is necessary for various purposes of
surveying and map making. There must be a meridian line marked in
every county, and when a new county is formed it is the duty of
the surveyor to establish a meridian line.

TO LOCATE LAND WARRANTS is to lay off (mark out) and survey
portions of waste land belonging to the State for persons who have
purchased any of such land. The warrants or orders for the land
are issued by the register of the land office on receipt of the
purchase money (see page 37).

Superintendent of Public Schools. See Education.

County Board of School Commissioners.

See Education.

Electoral Board. Appointed by the Circuit or Corporation Court for
term of three years; composed of three qualified voters, residents
of the county or city. Salary, $2 for each day of actual service,
not to exceed $10 a year.

Duties. Appoint for each election district of the county or city a
registrar, who shall be a discreet citizen and resident of the
election district, and who shall serve for two years; shall
provide for new registration when necessary; shall appoint each
year three competent citizens who are qualified voters, and who
can read and write, to be judges of election for all elections in
their respective election districts; shall designate five of the
judges of election to act as commissioners, who shall meet at the
Clerk's Office, open the election returns and ascertain from them
the persons elected.

There is an Electoral Board for each county and city. As the
duties of the board may be performed in a few days each year, the
total salary for each member is limited to $10 a year.

AN ELECTION DISTRICT is constituted (made up) of a magisterial
district in a county, and a WARD in a city. For the former, see
MAGISTERIAL DISTRICTS. For WARD, see under GOVERNMENT OF CITIES
AND TOWNS.

A REGISTRAR is an officer who registers or enters in books kept
for the purpose the names of all persons in his district who are
entitled to vote. He must be at his voting place on the second
Tuesday in each year to register all qualified voters who shall
apply to be registered, and ten days previous to the November
elections he must sit one day to amend, and correct the list where
necessary, and to register qualified voters not previously
registered.

JUDGES OF ELECTION have already been mentioned and some of their
duties explained. (See page 14, also under Secretary of the
Commonwealth, page 32, and under Board of State Canvassers, page
43, for manner of receiving and dealing with election returns)

Board of Supervisors.

Composed of the Supervisors of the several magisterial districts
of the county. Salary, $3 per day and mileage. The County Clerk is
the clerk of the Board.

Duties. Shall audit the accounts of the county, and issue warrants
in payment of claims; shall settle with the county officers, and
take the necessary steps to secure a satisfactory exhibit and
settlement of the affairs of the county; examine the books of the
Commissioner of the Revenue; fix and order county levies and
capitation tax; raise money for county expenses; represent the
county; have the care of the county property and the management of
the business and concerns of the county in all cases not otherwise
provided for.

For SUPERVISORS OF MAGISTERIAL DISTRICTS, see under DISTRICT
ORGANIZATION.

THE ACCOUNTS OF THE COUNTY are the statements of public moneys
received and expended by county officers. All such statements must
be audited by the Board of Supervisors. An EXHIBIT is a paper
showing or proving the correctness of money accounts, such as a
voucher or a receipt. A CAPITATION tax is a tax on persons (from
Latin caput, the head). A capitation tax is levied on all male
persons over the age of twenty-one. The Board of Supervisors
represents the county in all public matters, as in any action at
law taken for or against the county, and it has the care and
control generally of the public property, and the direction of the
public business affairs of the county.

Assessors.

Appointed for a term of four years; number same as the number of
Commissioners of the Revenue; must be a resident of the district
for which he is appointed. Salary, $2 for each day he is
necessarily employed.

Duties. Examine, immediately after appointment, all the lands and
lots, with the improvements thereon, within their respective
counties, districts, and corporations, and ascertain and assess
the cash value thereof.

The land within the districts is valued by the assessors with the
object of fixing upon each property the tax to be levied. When the
assessor of a district has completed his valuations and made a
record of them, he must send a copy of the record to the auditor
of public accounts, another to the commissioner of revenue for the
district, and another must be filed and preserved in the office of
the county clerk.

Coroner.

Appointed by the Governor upon the recommendation of the Circuit
Court. A Justice of the Peace may act as Coroner. Salary, fees.

Duties. To hold inquest over the dead bodies of those supposed to
have been killed by violence; may act as sheriff in certain cases.

Every county must have at least one CORONER, but a county may have
more than one, if the circuit court thinks it necessary. In such
case the court recommends the appointment of a second coroner and
nominates two persons for the office. The governor appoints one of
them.

The business of the CORONER is to hold an INQUEST or inquiry into
every case of death supposed to have been caused by violence. The
coroner's inquest is conducted much after the manner of a jury
trial. There is a jury of six persons, summoned by the sheriff or
sergeant or constable, and sworn "to diligently inquire, and true
presentment make, when, how, and by what means the person came by
his death."

After witnesses have been examined and the whole case has been
thoroughly investigated, the jury gives its verdict. If the jury
should find that murder or assault was committed on the deceased,
and should charge any person with the crime, the coroner issues
his warrant for the arrest of the person, and if found he is
arrested and held in prison until he is tried by a judge and jury.

QUESTIONS.

1. By whom are counties organized?

2. What is the advantage of a division of a State into counties?

3. What institutions must each county maintain?

4. What is the COUNTY SEAT?

5. What are county officers?

6. For how long is the sheriff elected, and how is he paid?

7. Mention some of the duties of the sheriff.

8. What is a SENTENCE?

9. Define PROCESS and LEVIES.

10. What are the duties of the county clerk?

11. What is the term of the treasurer, and how is he paid?

12. Name some of the duties of the treasurer.

13. What are the STATE REVENUES?

14. How does the treasurer dispose of the moneys he receives?

15. What do you understand by a DELINQUENT LIST?

16. What are the revenue laws?

17. For how long is the commissioner of the revenue elected?

18. How is he paid?

19. What do you understand by ASCERTAINING all the property, real
and personal?

20. What does SUBJECTS OF TAXATION mean?

21. What is a license?

22. What are the duties of the commissioner of the revenue
regarding births and deaths?

23 By whom is the superintendent of the poor appointed?

24. What is his term of office?

25. What are the duties of the superintendent of the poor?

26 Where are the poor received and cared for?

27. Define PAUPER, POOR LEVY, and DISBURSED.

28. What does the annual report of the superintendent of the poor
tell?

29. How is the county surveyor appointed, and how paid?

30. Mention some of the duties of the county surveyor.

31. Define SURVEYOR.

32. What is a plat?

33. What is a meridian line?

34. What do you understand by LOCATING LAND WARRANTS?

35. By whom is the Electoral Board chosen, and for how long?

36. What is the board composed of, and what remuneration do its
members receive?

37. What are the duties of the Electoral Board?

38. What is an electoral district?

39. What is a registrar, arid what are his duties?

40. Of whom is the Board of Supervisors composed?

41. What salary do the members of this board receive?

42. Who is clerk of the board?

43. What are the duties of the Board of Supervisors?

44. What are the accounts of the county?

45. What is an exhibit?

46. What is a capitation tax?

47. Who appoints the assessors?

48. How many assessors are there, and what salary do they receive?

49. What are the duties of the assessors?

50. By whom is the coroner appointed, and how is he paid?

51. What are the duties of the coroner?

52 What do you understand by an inquest?

53. Tell how an inquest is conducted.

IX.

DISTRICT ORGANIZATION.

Magisterial Districts.

Each county shall be divided into as many compactly located
magisterial districts as are necessary, not less than three.

There must be at least three and not more than eleven magisterial
districts in each county, and in each district there must be one
supervisor, three justices of peace, one constable, and one
overseer of the poor.

Supervisor.

Elected by the people for four years; must be a resident of the
district.

Duties. A member of the Board of Supervisors; shall inspect the
roads and bridges in his district.

The general duties of the Board of Supervisors have been already
explained, but each supervisor has special duties in his own
district. He must inspect the public roads and bridges in his
district twice every year to see that they are kept in repair, and
he must once a year make a written report to the Board of
Supervisors as to their condition.

For the time he is actually employed in such service each
supervisor receives two dollars a day, paid out of the public
funds of his own district, but he is not allowed for such service
more than thirty dollars in any one year.

Justices of the Peace.

Three in each district; elected by the people for four years; must
reside in the district. Salary, fees.

Duties. Is a conservator of the peace; must see that the laws are
obeyed; may issue warrants, attachments, etc.; may hold court for
the trial of causes. (See Justices' Courts.)

The jurisdiction of justices is fully explained under JUSTICES'
COURTS. Justices of the peace receive no salaries, but they are
allowed fees for the issuing and certifying of several kinds of
legal documents.

A CONSERVATOR of the peace is a preserver of the peace. To
preserve the peace is one of the chief duties of a justice of the
peace, hence the title of his office. If he have good reason to
believe that any person intends to commit an offence against
another, it is the duty of a justice to issue a warrant for the
arrest of such person, and to require him to give bail or security
for his good behavior.

In general it is the duty of the justice of the peace to do
everything necessary to prevent, as well as to punish, violations
of the criminal law in his district.

An ATTACHMENT is a writ directing an officer of the law to arrest
and bring into court a person who has been summoned to attend as a
witness or a juror, but has failed to appear at the proper time.

Constable.

Elected by the people for four years; must reside in the district.
Salary, fees.

Duties. To make arrests; to serve notices; to execute any order,
warrant, or process, legally directed to him; attend Justices'
Courts; execute its judgments, levy attachments, collect fines,
report violations of the penal laws; may act as sheriff in certain
cases.

The constable performs in his district the same sort of duties
generally that the sheriff performs for the county.

Overseer of the Poor.

Elected by the people for four years; must reside in the district.
Salary, $2 for each day actually engaged, but not to exceed $20
per year.

Duties. Shall care for and assist persons unable to maintain
themselves, who have a legal settlement in his district; shall
remove those not having a legal settlement; shall prevent persons
from going about begging; may hold and administer certain property
donated to charitable purposes; may place in an asylum, or bind
out as an apprentice, any minor found begging, or likely to become
chargeable to the county.

A LEGAL SETTLEMENT in the case of a pauper is residence for one
year in the district and three years in the State. Paupers not
having a legal settlement may be removed to the place where they
were last legally settled, but a warrant of removal must be
obtained from a justice of the county or district.

A MINOR is a boy or girl under twenty-one years of age.

Conservators of the Peace.

Every judge throughout the State; every justice, commissioner in
chancery, and notary within his county or corporation; conductors
of railroad trains on their trains; depot agents at their places
of business; masters of all steamers navigating the waters of the
State on their respective vessels.

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