Chap. 118.—An ACT to require interest to be paid upon all State, county, district,
and municipal taxes or levies remaining unpaid on the 15th of June in the year
next after that in which the same were or may be assessed or assessable, and to
prescribe the date from which such interest shall be charged.

Approved March 12, 1904.

1. Be it enacted by the general assembly of Virginia, That interest at
the rate of six per centum per annum is hereby imposed and shall be
charged and: collected upon all State, county, district, city, and town
taxes or levies, however such taxes or levies may have been or may here-
after be assessed: or assessable, which may have heretofore not been paid,
or may hereafter remain unpaid on the fifteenth day of June in the year
succeeding that in which such taxes or levies have been or may be
assessed : provided, that the terms of this act shall not apply to any city
where interest on such taxes or levies is now regulated by its charter or
by other specia] provision of law.

2. Such interest shall be charged and computed from the fifteenth day
of December in the year in which such unpaid taxes were assessed or
assessable, and shall be collected and accounted for by the officers charged
with the duty of collecting such taxes or levies along with the principal
sum thereof, and any penalties incurred or accrued for default in the due
payment of the sum, in the same manner that said taxes are or may be
authorized: or required by law to be collected.