Chap. 11.—An ACT to provide for an extension of time at which a penalty will or
has been incurred for the non-payment of taxes assessed by commissioners of the
revenue for the various districts for the year 1907, where such commissioner
has failed to return property book before November 25, 1907.

Approved January 31, 1908.

1. Be it enacted by the general assembly of Virginia, That no penalty
shall be incurred for the non-payment of penalties and taxes assessed
in any district for the year nineteen hundred and seven until March
first, nineteen hundred and eight; provided, that this act shall only
apply to districts when the commissioner of the revenue for such district
has failed to deliver to the treasurer the personal property book before
November twenty-fifth, nineteen hundred and seven.

The treasurer of said county in which said default was made shall
proceed to collect said taxes and levies, without penalty in the manner
provided by law, for the collection of taxes and levies prior to Decem-
ber first in each year until March first, nineteen hundred and eight, and
shall then make up a statement of all State taxes collected by him in
said district, verify the same by affidavit, and forward it to the auditor
of public accounts in fifteen days, and at the same time pay into the
treasury said amount so collected.

2. An emergency existing therefor, this act shall be in force from its
passage.