VIII.
COUNTY ORGANIZATION.
Counties.
Organized by the General Assembly under the provisions of the
Constitution.
Objects. Convenience in administering justice and transacting local business.
Each county shall maintain at the county seat a court-house, clerk's office, and jail.
Counties are organized—that is, formed and invested with powers of government—by the General Assembly. The Assembly may form new counties out of other counties or parts of other counties, but the Constitution of Virginia directs that "no new county shall be formed with an area of less than six hundred square miles," and that the county or counties from which a new one is formed shall not be reduced below an area of six hundred square miles.
The convenience of having the State divided into counties may easily be seen. If there were no counties most of the people would have to go long distances to the State capital in order to have important business attended to. County organization brings the advantages of government and the administration of justice nearer the homes of all the people.
The COUNTY SEAT is the chief town of the county, where the public business of the county is chiefly transacted. The court-house is the building in which judges sit for the trial of cases. The jail of the county is the prison in which persons convicted of minor (trifling) offences are detained for punishment, and in which persons charged with serious crimes are held in custody until trial. Persons after trial and conviction for serious crimes are sent to the penitentiary.
COUNTY OFFICERS.
They are the executive officers under the authority of the laws of the State.
Sheriff.
Elected by the people for four years. Salary, allowance by the
Board of Supervisors and fees.
Duties. Appoints his deputies; makes arrests; serves notices; collects fines; calls for troops in time of danger; executes any order, warrant, or process, lawfully directed to him, within his own county, or upon any bay, river, or creek adjoining thereto; levies on property and sells to satisfy order of court; attends the sittings of Circuit Courts; attends the meetings of the Board of Supervisors, and performs such duties as may be necessary for the proper despatch of business; must not practice law in any court of which he is an officer; cannot hold any other elective office; must give notice of violations of penal laws.
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.