Chap. 12.—An ACT to amend an re-enact section 19 of the Code of Virginia
1887, in regard to exempting land of the United States from taxation,
and to exempt the United States from tax deeds.

Approved February 9, 1910.

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

§19. The tracts, pieces or parcels of land acquired by the United
States under the provisions of this chapter, or otherwise acquired for the
purposes of the United States government, shall be exempt from all State,
county and municipal taxation, so long as the United States shall be and
remain the owners thereof, and the United States shall be exempt from
any and all tax on deeds by which they acquire lands for public purposes.

2. In view of the fact that there is a conflict existing between the
Commonwealth of Virginia and the United States gov ernment as to the
right of the State to collect a tax on deeds, and the United States is con-
stantly acquiring lands for public purposes, and an emergency is thereby
created, it is further enacted that this act shall take effect from its pas-
sage.