Chap. 456.—An ACT to authorize the treasurer of Rockingham county
to collect certain taxes, levies &c., accounted for by the late treas-
urer of said county, and remaining uncollected.

Approved March 6, 1886.

Whereas it is represented to the general assembly of Vir-
ginia that there are in the hands of W. L. Yancey and Gran-
ville Eastham, trustees of Samuel R. Sterling, late treasurer of
Rockingham county, who resigned his office as such treasurer
at the December term of the county court for eighteen hun-
dred and eighty-five, a large amount of uncollected tickets for
state taxes, licenses, and county levies for the years eighteen
hundred and eighty-two, eighty-three and eighty-four; and
whereas it satisfactorily appears that the interest of the state
and county, and justice to the sureties on the official bonds of
the said Samuel R. Sterling, demands that such uncollected
tickets shall be collected: therefore,

1. Be it enacted by the general assembly of Virginia, That
the treasurer of Rockingham county and his deputies be ‘and
they are hereby authorized to receive and collect taxes, licenses,
and county levies, where parties have not been returned delin-

uent, which accrued and fell due in the years eighteen hun-
ed and eighty-two, eighty-three, and eighty four, and are
still unpaid, and they shall hereby possess the same legal rights
for the space of one year from the passage of this act, in the
collection of the same that their predecessors had or possessed
at the periods hereinbefore mentioned; and the said treasurer
shall be liable for the same as if the said tickets for taxes, levies
and licenses had been originally placed in his hands for col-
lection: provided, the said treasurer shall have the right to re-
turn to Wm. L. Yancey and Granville Eastham, trustees, within
thirty days after the expiration of this act, all tickets for taxes,
licenses and levies which he is unable to collect, and have credit
for the same; and provided further, that all moneys collected
under this act shall be paid over to the state and county author-
ities respectively as the same may have been assessed, and the
receipts of the said state and county authorities shall be proper
vouchers in his settlement with said trustees; and provided
further, that all moneys so collected and paid over to the state
and county authorities shall be a credit upon the accounts of
the late S. R. Sterling, treasurer.
2. The treasurer shall have five per cent upon all moneys
collected under this. act. \
3. This act shall be in force from its passage.