Chap. 388.—An ACT to amend and re-enact section 2 of an act to
regulate the assessment and collection of taxes in the hands of
notaries public and clerks of courts, approved February 12, 1886.

Approved May 23, 1887,

1. Be it enacted by the general assembly of Virginia, That
section two of an act entitled an act to regulate the assess-
ment and collection of taxes in the hands of notaries public
and clerks of courts, approved February twelfth, eighteen
hundred and eighty-six, be amended and re-enacted so as to
read as follows:

§ 2. It shall be the duty of each notary public, between
the first day of September and the first day of October of
each year, to furnish to the commissioner of the revenue of
the city or county for which he is commissioned as such
notary public (and if there be more than one commissioner
of the revenue, to either, at his pleasure), a detailed state-
ment, under oath, of all taxes which have been or should
have been collected by such notary in the twelve months
preceeding said first day of September; and cach clerk of
any court, whose office is located in such district, shall each
year, within the dates aforesaid, in like manner, furnish to
such commissioner a similar statement, showing in detail all
taxes, fines, and other public moneys with which any such
clerk is chargeable during the twelve months preceding said
first day of September of each year. Within the time limited
in the first section, said commissioner of the revenue shall
assess and make out in duplicate a statement of all taxes due
by such notaries public, and all taxes, fines, and other pub-
lic moneys with which every such clerk is chargeable, and
shall state the same upon blanks furnished him for the pur-
pose, and shall on or before the fifteenth day of October of
each year, send one copy of every such assessment to the
auditor of public accounts; and in case of a notary public,
shall file one copy of said report in the treasurer’s office of
the county or corporation; and in case of a clerk of a court,
he shall file one copy in the office of said clerk: provided
however, that as to counties whose clerks’ offices are located
within the limits of incorporated cities, the commissioners of
the revenue who are directed to examine said offices by the
preceding section, and to whom the clerk of any court in said
county is directed by this section to report, shall be the com-
missioner of the revenue of said county, if there be but one
such commissioner, and if there be more than one, the com-
missioner of the revenue for that district in said county
which lies contiguous to said city in which said office is
located.

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