Chap. 618.—An ACT to amend and re-enact an act entitled an act to authorize
and empower chancery courts to confirm sales of land when purchase price is
not sufficient to pay off the liens of taxes, levies, and assessments returned
delinquent, and apportion the proceeds between State, counties, and corpora-
tions, and to make valid and confirm any sales heretofore made, approved Feb-
ruary 15, 1900.

Approved April 2, 1902.

Be it enacted by the general assembly of Virginia, That an act en-
stlea “an act to authorize and empower chancery courts to confirm
sales of land when purchase price is not sufficient to pay off the lens of
taxes, levies, and assessments returned delinquent, and apportion the pro-
ceeds between State, countics, and corporations, and to make valid and
confirm any sales heretofore made,” approved February fifteenth, nine-
teen hundred, be amended and re-enacted so as to read: as follows:

1. That whenever, in any proceedings held in any chancery court for
the purpose of subjecting real estate to the payment of debts, or for the
sale of real estate for any other purpose, it appears that the real estate
cannot be sold for enough to pay off the lien of taxes, levies, and assess-
ments returned delinquent against it, and it appears that the purchase
orice offered is, in the opinion of the court, adequate and reasonable, the
aid sale shall he confirmed, and the court shall further order and decree
he payment and distribution of the proceeds of said sale pro rata to the
axes, levies, and assessments due the said State, county, and corporation,
ifter having first deducted the cost of said proceedings in court, which
der shall be certified to the auditor of public accounts and to the clerks
of the counties and corporations, and the said clerks shall cause the len
of the said taxes, levies, and assessments to be marked satisfied upon the
list of delinquent lands.

2. Whenever it appears in any chancery proceedings heretofore had
that the proceeds of any sale of land have been applied to the payment of
taxes, levies, and assessments, and the same was not suflicient. to fuilv
satisfy the said taxes, levies, and assessments, it shall be the duty of the
clerks of the said counties and cities to cause the said hens to be marked
satisfied, and a certificate from the clerk of said chancery court of th:
facts shall be sufficient authority for the same.

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