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.