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 Duke University Libraries 
 
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AUDITOR'S OFFICK. Richmond, Va. 
 
 April 5th, 1864. 
 
 SIR: 
 
 The nineteenth section of chapter 108 of the Code of Virginia (edition of I860) provides, that 
 "every commissioner of the revenue shall make an annual registration of the births and deaths in his 
 district." The same section further provides.'in order to make the registration, that, the commissioner, 
 "when he ascertains the personal property subject to taxation, he shall ascertain the births and deaths ilm) hart 
 occurred in tin year ending on the 31s.' day of December preceding." 
 
 One of the effects of the act passed on the 3d day of March 1864, suspending taxation, is to pro- 
 duce a conflict in the provisions of this section. The first clause requires an annual registration, and the 
 second clause requires the information to be ascertained only when the commissioner is ascertaining per- 
 sonal property subject to taxation. 
 
 II the commissioner is to ascertain the births and deaths only when he ascertains subjects of 
 
 taxation, he would not, under the operation of the act suspending taxation, have the information neces- 
 sary to make his register — thus forcing the conclusion that all the duties relating to births and deaths 
 required of commissioners are subordinate to the duties of listing property for taxation, and to be per- 
 formed only when such lists for taxation are being collected, and that the law suspending the lists for 
 • taxation uecessii ilv suspends the duty of ascertaining births and deaths. 
 
 Whether this construction be right or wrong, the interests of the state will not be injuriously 
 affected by postponing the duties under the registration act; and you will therefore abstain from ascer- 
 taining the births and deaths within your district tor the present year. 
 
 Couhti Levy. 
 
 n 
 
 The suspension of state taxation for the present year has deprived the county courts of the basin 
 of their usual levy on state taxes upon the value of property. Many courts, tinder tin; apprehension that 
 the value of property may be ascertained under an order of court, and that it is lawful to levy upon such 
 value, have applied to this office to furnish the necessary blank books for that purpose; and I have 
 adopted this mode to answer, merely to say that this office is not in possession of books for the purposes 
 indicated : and if it were, I would have no authority to furnish them. 
 
 I have no doubt of I he authority of tin' court to ascertain persons and to make a levy thereon ; 
 but. I trust that I may be permitted to suggest whether it would be lawful to levy upon the value of 
 property ascertained under an order of court. By tin act passed on the 4th of March 1864, the court is 
 authorized to make such levy, by adopting the assessment of state taxes for any previous year as a basis 
 for the levy.* I transmit a copy of the act referred to herewith. 
 
 I am, very respectfully. 
 
 Your most obedient servant. 
 
 J. M. BENNETT, 
 
 Aud. Pub. Accounts. 
 
nJi 
 
 J±tt A.CT 
 
 I and n -muct the 5th turn to Co :ni^ 
 
 1. Be it enai _ nbly, that the fifth section of chapter fifty-three of 
 
 (edition • "ii hundi i and re-enacted - 
 
 !p\ the court of any - 
 
 and other pn luch 
 
 terra a majority of tl ually present and coi i rein, il« court mi 
 
 ..■ of Bixte in r prop. 
 
 t wit hi he limits 
 
 in the i . on which ta 
 
 assiv od without the li ■ u. The order of 
 
 levy und in sum 01 ree male pc 
 
 and tain per [f 
 
 tlie stall- shall no; by law , upon lands I other ji oar in which the 
 
 ,i> make such lev; - i' any previous j 
 
 basis foi the ion, on land, slaves and other pr< • 
 
 I he- act its pass 
 
 , '-**s/ 
 
pennulife* 
 
 P H8.5