Chap. 65.—An ACT to amend and re-enact an act approved March 3, 1898,
entitled an act to provide for the collection of taxes and levies, funds,
securities, moneys and other property under the control of the fiduciaries
and the several courts of the Commonwealth, incorporated into the Code
of Virginia, 1904, as section 492b, so as to provide for the collection of
taxes and levies on such funds in the hands of the fiduciaries not held
by or under the control of any court.

Approved February 28, 1910.

1. Be it enacted by the general assembly of Virginia, That an act
approved March thirty-first, eighteen hundred and ninety-eight, entitled
an act to provide for the collection of taxes and levies, funds, securities,
moneys and other property under the control of the fiduciaries and the
several courts of the Commonwealth, incorporated into the Code of Vir-
ginia, nineteen hundred and four, as section four hundred and ninety-
two-b, be amended and re-enacted so as to read as follows:

§492b. No decree or order shall be entered by any court of the Com-
monwealth directing the payment, distribution or other distribution of
any funds, securities, moneys or other property under its control or under
the control or in the hands of any receiver, commissioner or other officer
of the court or any executor, administrator, trustee or other fiduciary
unless it be made to appear to such court that all taxes and levies upon
such funds, securities, moneys or other property have been paid, or
unless the payment thereof be provided for in such decree or order;
and no commissioner, executor, administrator, trustee or other fiduciary,
receiver, trustee or bank, or other person or corporation shall pay out
any funds in hand under the order of any court unless a receipt for the
taxes is produced showing said taxes have been paid, or unless such order
shall so state. And no commissioner of accounts or assistant commis-
sioner of accounts shall, under section twenty-six hundred and ninety-
seven of the Code, file any report of an account of the transactions of
any executor, administrator, trustee, receiver or other fiduciary until it
shall be made to appear to said commissioner that all taxes, whether
State, municipal or county, assessed and chargeable upon property in
the hands of the person for whom such account is settled belonging to
the estate concerned in such settlement, have been paid, or unless such
account shall show that there remains in the hands of such person suffi-
cient sum, over and above the charges of administration, to pay all taxes
charged against such person in his capacity as executor, administrator,
trustee, receiver or other fiduciary.