Chap. 117.—An ACT to prevent the Commonwealth of Virginia, and the cities,
counties and towns thereof, from asserting their liens for delinquent taxes
on real estate in certain cases.
Approved February 29, 1908.
1. Be it enacted by the general assembly of Virginia, That when any
real estate has heen purchased by the Commonwealth, or any city, at a
delinquent land sale, or is delinquent for State, city, county or town
taxes or liens, shall have been subsequently sold in a chancery suit in
which the said Commonwealth, or city, county or town is a party com-
plainant, or becomes a party by proving a debt in the suit, the said
real estate shall not be thereafter liable for any taxes or liens which
the said Commonwealth, county, city or town could have proven in said
suit, but failed so to do.
Real estate falling within the provisions of this act being now adver-
tised to be sold at an early date for taxes, an emergency exists and this
act shall become a law from the date of its passage.