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.