Chap. 270.—An ACT to provide for the further payment of the direct tax fund
received from the United States government by the State of Virginia
under an act of Congress, approved March 2, 1891, and to provide for the
payment to the sinking fund of any balance which may remain after the
provisions of this bill are carried out.

Approved March 16, 1910.

Whereas, under an act of Congress, approved the second day of
March, eighteen hundred and ninety-one, entitled an act to credit and
pay to the several States and territories and the District of Columbia all
moneys collected under the direct tax levied by the act of Congress ap-
proved August, eighteen hundred and sixty-one, the State of Virginia
was credited with the direct tax paid by persons from said State, and has
received same from the United States government under a joint resolu-
tion passed by the general assembly of Virginia, approved December
fifteenth, eighteen hundred and ninety-one (acts eighteen hundred and
ninety-one and eighteen hundred and ninety-two, page five), to be dis-
tributed among the persons entitled thereto; and

Whereas, by two several acts of the general assembly, one approved
March third, eighteen hundred and ninety-two (acts eighteen hundred
and ninety-one and eighteen hundred and ninety-two, page nine hun-
dred and fifty-six), and another approved March first, eighteen hundred
and ninety-four (acts eighteen hundred and ninety-three and eighteen
hundred and ninety-four, page five hundred and forty-nine), provision
was made for the distribution of said funds to the parties who had paid
the same in the several counties and cities of the State, and were entitled
to receive same; and .

Whereas, by the provisions of said acts of assembly, clerks and agents
for the State of Virginia were appointed by the governor to make copies
of the records in the treasury, or other department at Washington,
showing the persons from whom the United States vovernment had col-
lected said direct taxes, and the counties and cities in which the land was
located on which the taxes were paid, so far as possible; and

Whereas, the copies obtained at Washington by said clerks or agents
failed to show that certain counties in the State had paid such taxes to
the United States government; and

Whereas, certain persons, from one or more of such counties, claim to
hold receipts from the United States officials, showing that they paid said
taxes, although the counties of such persons do not appear from the
aforementioned records to be credited with any such payment; and

Whereas, by an act approved February eighteenth, eighteen hundred
and ninety-six (acts eighteen hundred and ninety-five and eighteen hun-
dred and ninety-six, page three hundred and eighty-four), the governor
was authorized to order any balance of said fund in the hands of the
treasurer to be turned over to the credit of the Commonwealth, after
paying any charges or expenses in executing the trust; and

Whereas, the governor, acting under said last-named act on the
twenty-seventh day of April, nineteen hundred and six, ordered the sum
of one thousand four hundred and sixty-two dollars and twenty-three
cents to be paid over to the credit of the Commonwealth; now, therefore,

1. Be it enacted by the general assembly of Virginia, That the aud-
itor of public accounts of Virginia be, and he is hereby, authorized to
pay out of moneys not otherwise appropriated to such persons, or the
personal representative of such persons, from such counties as have re-
ceived no part of said fund, who may present receipts for such taxes
from the officials of the United States government, the amounts shown by
the receipts to be due them: provided, that not more than one thousand
four hundred and sixty-two dollars and twenty-three cents shall be paid
under this act: and, provided further, that said sum shall be paid only
to such persons as shall present to the auditor the original receipts from
the United States officials, and only to such persons whose lands are in
the counties which have received no part of said fund.

The auditor of public accounts shall be authorized to pay out money
under this act only for the period of six months. Any receipts not pre-
sented before the expiration of six months after this act becomes a law
shall not be paid by the auditor.