Chap. 216.—An ACT authorizing a board, consisting of the Attorney-
General, Secretary of the Commonwealth, Auditor of Public Ac-
counts, Second Auditor and Treasurer, to allow to tax-collecting
officers losses and expenses incurred in collecting or attempting to
enforce or settle taxes due the commonwealth.

Approved February 24, 1886.

1. Be it enacted by the general assembly of Virginia, That
upon the application of any officer charged with the duty of
collecting or settling taxes due the commonwealth, a board,
consisting of the attorney-general, secretary of the common-
wealth, auditor of public accounts, second auditor and treasurer,
shall be authorized to ascertain and allow to such officer, such
sum or sums of money as they may deem just and proper, to
cover any liability and expenses incurred by, and any loss or
damage accrued to, such officer, as the result of his collecting
or attempting to collect, enforce or settle taxes due the com-
monwealth; and for the amount so ascertained and allowed,
the auditor shall draw his warrant in favor of such officer, upon
the treasurer, and the same shall be paid out of money in the
treasury not otherwise appropriated. The said board may pre-
scribe rules and regulations in reference to such applications
and allowances, if they shall deem proper so to do; but no such
allowance shall be made unless the said board shall be satisfied
that such officer used due diligence in protecting and defend-
ing the interests of the commonwealth in the matter touching
which such allowance is asked for.

2. In case any such allowance is applied for by the auditor,
it shall be competent for the other members of said board to
pass upon and allow the same, with the same effect as if the
auditor were not a member of the board; but the auditor shall
not act as a member of said board in passing upon his own
claim.

3. This act shall be in force from its passage.