Chap. 41.—An ACT to amend and reenact section 603 of the Code of Vir-
ginja of 1887, as amended and re-enacted py acts of the general assembly
of 1897-1898, page 671.

Approved February 20, 1906.

1. Be it enacted by the general assembly of Virginia, That section six
hundred and three of the Code of Virginia, as amended and re-enacted
by acts of the general assembly of eighteen hundred and ninety-seven and
eighteen hundred-and ninety-eight, page six hundred and seventy-one, be
further amended and re-enacted so as to read as follows:

8603. When to receive them ; shall advertise the time and place; penalty
on tax payers after the first of December; treasurer to call on each tax
payer; when they may distrain—Each treasurer shall commence to re-
ceive the State taxes and county and city levies on or before the first day
of July of each year, or as soon thereafter as he may receive copies of the
commissioners’ books, and continue to receive the same up to the first day
of December thereafter; and for this purpose each county treasurer shall
advertise for at least ten days at the courthouse and at the voting places
in the magisterial districts, in such manner ‘as may be necessary to give
general publicity thereto, upon what day or days he will be at some con-
venient public places in each magisterial district to receive taxes and
levies: and shall, at the time specified, go to the places so designated and
remain there one day or more, at his discretion, for the purpose of receiving
the State taxes and county levies, and shall receive the same, and so forth.
Any person failing to pay any State taxes or county and city levies to the
treasurer by the first day of December shall incur a penalty thereon of
five per centum, which shall be added to the amount of taxes or levies due
from such tax payer, which, when collected by the treasurer, shall be ac-
counted for in his settlements.

It shall be the duty of the treasurer, after the first day of December, to
call upon each person chargeable with taxes and levies who has not paid
the same prior to that time, or upon the agent, if any, of such person
resident within the county or corporation for payment thereof; and upon
failure or refusal of such person or agent to pay the same he shall pro-
ceed to collect them by distress or otherwise: provided, that should it
come to the knowledge of the treasurer that any such person or persons
owing such taxes or levies is moving or contemplates moving from the
county or corporation prior to the first day of December, he shall have
power to collect the same by distress or otherwise at any time after euch
said bills shall have come into his hands: provided, further, that it shall
not be necessary for the treasurer of the county of Henrico to designate
or to go to any place other than the county courthouse in the city of
Richmond in order to receive the taxes and levies to be paid to such
treasurer.