Chap. 69.—An ACT to amend and re-enact section 400 of the Code df Virginia,
in relation to coupons heretofore tendered for taxes.

Approved February 25, 1908.

1. Be it enacted by the general assembly of Virginia, That section
four hundred of the Code of Virginia be amended and re-enacted to
read as follows:

§400. Coupons tendered for taxes; how to be received; conditions.—
All coupons heretofore tendered for taxes and held by said tax-payers
in pursuance of such tender shall be received in payment of the taxes
for which they were tendered, and upon their delivery to the auditor of
public accounts, or the amount thereof in money, without interest, the
judgments obtained against. the said tax-payers for such taxes shall be
marked satisfied by direction of the auditor of public accounts: provided,
the said tax-payers shall have paid in money, and not in coupons, the
cost of said judgments. All coupons heretofore tendered for taxes and
held by the officers of the Commonwealth for verification, in pursuance
of the statute in such case made and provided, shall be received in pay-
ment of the taxes for which they were tendered, and the money collected
for such taxes returned to the parties from whom it was received; pro-
vided, the said tax-payers shall have paid in money, and not in coupons,
all costs incurred in legal procedings to verify said coupons.

2. It being the desire of the State to have these coupon judgments
satisfied an emergency exists for this act, therefore it shall be in force
from its passage.