Chap. 230.—An ACT to amend and re-enact sections 51, 76, 77 and
78 of the charter of the city of Richmond in relation to the collec-
tion of taxes.

Approved February 26, 1886.

1. Be it enacted by the general assembly of Virginia, That

sections fifty-one, seventy-six, seventy-seven and seventy-eight,
of the charter of the city of Richmond, be amended and re-
enacted so as to read as follows:
' § 51. It shall be the duty of the said collector, on the first
Monday in July of the year eighteen hundred and eighty-six,
and on. the first Monday in February of each succeeding year,
to turn over to the auditor of the city all bills, assessments and
accounts for all preceding years upon which there shall then re-
main unpaid any part of any tax or assessment due the city;
and, thereupon, the said auditor shall turn over the same to the
officer of the city who shall be chosen by the city council, and
known as the collector of delinquent taxes. The said collector
of delinquent taxes shall hold his office for the period of two
years, and until his successor shall be elected and qualify, unless
sooner removed from office. He shall perform such duties, and
receive such compensation, and give such bond as may be pre-
scribed by the city council, the said bond not to be for a sum
less than five thousand dollars. It shall be the duty of said col-
lector of delinquent taxes to conduct all the proceedings, and
render all the service necessary, to perfect the sale and transfer
of real estate in said city, where the same shall be sold or adver-
tised for sale, for the non-payment of any tax or assessment im-
posed by the city council, as hereinafter provided. The said
collector of delinquent taxes shall have the same powers to col-
lect, by the same means and processes, all bills, assessments and
accounts delivered to him as are also conferred by the said
charter upon the collector of towns.

§ 76. The cdllector of delinquent taxes shall, under the di-
rection of the city council, cause a notice of the time and place
of such sale, to be published in all the daily newspapers pub-
lished in said city, at least ten days previous to such sale; and
he shall also cause to be published, in one or more of said daily
papers, on some day, not more than twenty days nor less than
ten days previous to such sale, a list of the several parcels of
real estate so to be sold, in the same manner, as the same is de-
scribed in the assessment rolls in which the said tax or assess-
ment is imposed thereon, together with the name of the person
to whom each parcel is assessed, and the amount of the tax or
assessment thereon.

_ §77. If such tax or assessment, and the percentage, interest
and: expenses aforesaid be not paid previous to the day for
which said sale was advertised, or on some day immediately
thereafter, to which said sale may be adjourned, the collector of
delinquent taxes shall proceed to make sale accordingly of the
said several parcels of real estate, or so much thereof as may
be necessary, to the highest bidder; and the sale may be ad-
journed from day to day until it shall be completed. On such
sale the collector of delinquent taxes shall execute to the pur-
chaser a certificate of sale, in which the property purchased
shall be described, and the aggregate amount of the tax or as-
sessment, with charges and expenses specified; but the collector
of delinquent taxes shall not for himself, either directly or in-
directly, purchase any real estate so sold.

' §78. If at any such sale no bid shall’ be made for any such
parcel of land, or such bid shall not be equal to the tax or as-
sessment, with interest and charge’, then the same shall be
struck off to the city. On such sale the collector of delinquent
taxes shall execute to the city a certificate of sale, in which the
property purchased shall be described, and the aggregate amount
of tax or assessment, with charges and expenses specified, and
shall deposit such certificate with the auditor.

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