When lists to be required. Lists to be signed and sworn to. from persons subject to taxation, or their agents or attornies, as in like cases, under the laws of the Commonwealth. The said Assessor shall on the first day of February, annually, begin and proceed without delay, through the Corporation, to call upon every person subject to taxation, or having property in his, or her possession or care, on which any tax is imposed, for a written list thereof, and a written declaration of any office, employment or occupation, for which he or she is liable to taxation, under the ordinances of the Corporation, which list being corrected if necessary, and distinctly read over by the said Assessor, to the person delivering the same, he or she shall then sign the same, and make oath or affirmation that such list contains a just and true account of all persons, and of every species of property in his or her possession, or care, within the Corporation; and of every office, employment, or occupation, for which he or she is liable to taxation, under the ordinances of the Corporation, on the first day of February in each year, and that no change or removal, whatever, of property, had been made or entered into, or any other method devised practised or used, in order to evade the payment of taxes, which oath or affirmation, the said Assessor is hereby empowered and directed to administer. If any person shall give or deliver to the said Assessor, a false, or fraudulent list of persons, or property subject to taxation, or shall refuse to give a list, signed, on oath or affirmation when required by the Assessor, the person or persons false or fraud- so refusing, shall be liable to a fine of twenty dollars; and the Assessor shall proceed to list such person or persons and their property, agreeably to the best infor mation he can procure, and all such property so ascertained, shall moreover, be subject to a triple tax, to be collected and distrained for, in like manner as the other taxes. Penalty for giving in a ulent list. Assessor to apply for lists of preceding year, &c. Further duties IV. And be it further ordained, That the Assessor shall, in the first place, apply to the preceding Assessor, or other person or persons having possession thereof, for the list of taxable property of the preceding year, for the books, containing the names of the owners, the number of lots, and the rent or annual value thereof in the Corporation; and shall inform himself, by an ap plication to the Clerk of the Borough Court, or the Commissioner of the Revenue of the Sate of Virginia, if any and what alterations shall have been made therein. And where, by virtue of this ordinance, the tax is to be paid on the value of any lands, houses, wharves or other property; for the purpose of ascertaining the said value, the Assessor is hereby authorised and directed to assess and value the same at the price or sum, at which, in his opinion, after seeing the said property, it would sell for ready money, having reference to the situation of the property, and the value or actual sales of other property similarly situated, and he shall ascertain and assess the annual value of any property, in like manner, at the price at which, in his judgment, it would rent, having reference to its situation, or the rent of other property similarly situated. Provided, that such assessment shall be made only once in every four years, unless otherwise directed by the Common Council. V. And be it further ordained, That the said Assessor shall complete his said assessment, on or before the first day of April, in every year, and shall immediately thereupon cause notices to be put up at the Court-House of the Corporation and inserted in one of the newspapers, published therein, setting forth that he has completed his assessments, and that the roll containing the same is deposited in his office, where the same may be seen and examined, by any of the inhabitants during ten days, and that he will attend at his office, on each of the said days to review his assessments, on the application of any person conceiving himself or herself aggrieved. And it shall be the duty of the said Assessor, during the said ten days, to submit the said roll to the inspection of any person who shall apply for that purpose. And if any person shall think his or her property overvalued by the Assessor, it shall be lawful for him or her, within the said ten days, to certify the said Assessor thereof, and thereupon the valuation shall be referred to two persons (being freeholders) one to be nominated by the said Assessor, and one by the complainant, or their umpire, whose decision shall be entered on the roll, as conclusive in the case. And the said Assessor shall sign the said assessment roll, and deliver the same on or before the eighteenth day of April in every year, to the Register of the Corporation, who shall, after the same has been examined and corrected, cause a fair copy thereof to be made, and deliver such copy on or before the first day of May in every year, to the Collector of the Corporation, and shall take his receipt therefor, and charge him, the said Collector, with the amount of tax therein contained, and shall also deposit a copy of the said assessment When assessment to be completed. Notice to be given. What the notice to specify. Roll to be sub mitted to the inspection of any person. Remedy when thought unreasonable. assessment is Roll to be signed and deRegister. livered to the Duty of the Penalty for neglect. Penalty on breach of duty roll, or the corrected original in his office, for the use of the Assessor of the Corporation, the succeeding year. And if the said Register shall, without good cause, fail to deliver to the said Collector the aforesaid copy of the assessment roll, within ten days after the same shall have been delivered to him by the said Assessor, he shall forfeit and pay for every day he shall withhold the said Assessment roll, after the period aforesaid, the sum of five dollars, to be recovered of the said Register, by warrant before any Magistrate, as in other cases. VI. And be it further ordained, That if the said Assessor shall refuse or fail to perform any of the duties of his office, he shall forfeit and pay to the use of the Corporation, a fine of five dollars for every day he shall fail or refuse to perform the duties of his office as aforesaid. VII. And be it further ordained, That the said AssesCompensation sor shall receive, as a compensation for his services, the sum of two hundred dollars per annum. Privilege in certain cases of sickness,&c. Repealing clause. VIII. And be it further ordained, That if at any time the said Assessor shall be unable from sickness or other just cause, to perform the services required of him, as Assessor of the Corporation, he may, and he is hereby permitted and allowed to employ some fit and proper person, to be approved of by the Mayor, who shall take an oath, before a Magistrate of the Corporation, to discharge the duties of the office, and the Assessor shall, moreover, be responsible for the conduct of such person so employed, in the discharge of the said duties. IX. This ordinance shall commence and be in force from and after the passing thereof, and all ordinances and parts of ordinances, coming within the purview of this ordinance, shall be, and they are hereby repealed. ATTORNEY FOR CORPORATION. An Ordinance providing for the appointment of an Attorney for the Corporation of the Borough of Norfolk. I. Be it ordained by the Common Council of the Borough of Norfolk, in Common Hall assembled, That the said Council shall appoint, at their first meeting after their election in June, in each year, or at such other time as they may deem expedient, one Gentleman of the Bar, a citizen of and resident within the Corporation, who has been admitted to practice as an Attorney and Counsellor at Law in the Circuit Court of the Commonwealth for the County of Norfolk, to be the Attorney for this Corporation, and who shall be removeable at the pleasure of the said Council. Corporation Attorney for annually appointed. II. And be it further ordained, That it shall be the duty of such Attorney to draft all bonds, obligations, contracts, leases, conveyances and assurances, which His duty. may be required of him by any ordinance of this Corporation, or which by any law or ordinance heretofore passed, are requisite and necessary to be done and made by and between the Mayor, Recorder, Aldermen and Common Council of the Borough of Norfolk, and any person or persons contracting with this Corporation, and which by law or usage the said Mayor, Recorder, Aldermen and Common Council are to be at the expense of so drawing. It shall be his duty to commence and prosecute all and every suit and suits, action or actions, brought and to be brought by the Mayor, Recorder, Aldermen and Common Council, for or on account of any of the estate, rights, privileges, claims or demands of the said Corporation; as well as to defend all actions and suits brought or to be brought against the said Mayor, Recorder, Aldermen and Common Council, or any Officer of the Corporation, wherein or whereby any of the estate, rights, privileges, ordinances or acts of this Corporation may be brought in question before any Court of this Commonwealth, and shall do all and every professional act incident to his office, or which may be required of him by the Mayor of this Corporation, or by a resolution of the Hustings Court, or an ordinance of the Council; and shall, when required, furnish the members of the said Court and Council with his opinion on any subject which may be submitted to him. To make a report to theRegister once in three months. III. And be it further ordained, That the said Attorney shall, once in every three months, make a written report to the Register of the Corporation, of every suit prosecuted by him, under any ordinance aforesaid, together with the sum of money, if any, recovered thereon and paid by him to the said Register, and the part, if any, paid to the informer or informers. IV. And be it further ordained, That the said Attorney Compensation shall be allowed the annual sum of four hundred dollars as a compensation for his services. Existing licenses revok ed after the 1st July, 1825. AUCTIONS AND AUCTIONEERS. An Ordinance concerning Auctioneers and Sales at ; I. Be it ordained by the Common Council of the Borough of Norfolk, That from and after the first day of July next, all licenses heretofore issued by the Court of the said Borough, authorising any person or persons to exercise the trade or business of an Auctioneer or Auctioneers, shall terminate and be void and of no effect and no such license shall be hereafter granted, until the person or persons requesting the same, shall produce the receipt of the Collector of the Borough for the sum of thirty dollars as a tax on such license, and shall enter Bond and se- into bond, with one or more sufficient sureties, to be curity. approved by the Court, payable to the Mayor, Recorder, Aldermen and Common Council of the said Borough and their successors, in the penalty of five thousand dollars, and conditioned to the following effect, to wit: Tax on license Condition of such bond. License when "The condition of this obligation is, That whereas the above bound applied for a license to exercise, within the Borough of Norfolk, the trade or business of Auctioneer now if the said shall well and truly, and in all respects and to all intents and purposes, observe, perform and comply with the rules and regulations on the subject of Auctions and Auctioneers, prescribed or to be prescribed by the by-laws and ordinances of the said Borough, then this obligation shall be void, else it shall remain in full force." II. Be it further ordained, That the said Court shall, to be granted. at the June term in every year, and at such other times |