Chap. 251.—An ACT to provide additional remedies for the collection of
taxes, State, county and municipal. (S. B. 471.)

Approved March 24, 1914.

1. Be it enacted by the general assembly of Virginia, That
the payment of any taxes, State, county or municipal, which are
over due may in addition to the remedies now allowed by law be
enforced by warrant, motion, action of debt or assumpsit. bill in
chancery or by attachment before justices of the peace and courts
of record within this State in the same manner, to the same extent.
and with the same rights of appeal as now exist or may hereafter
be provided by law for the enforcement of demands between in-
dividuals. Such proceedings shall be instituted in the appropriate
court of the county or city wherein the taxes in question were as-
sessed, or pavable or wherein the person against whom they were
assessed resides. or wherein such person resided at the time such
taxes were assessable.

Such proceedings shall be instituted and conducted in the name

‘ of the Commonwealth of Virginia bv the attornev for the Common-
wealth of the county or bv the attornev for the citv or town wherein
they were assessed upon the request of the treasurer of such county,
city or town, or his deputy. or the auditor of public accounts, or
the attorney general. The declaration, notice or other pleading or
bill of particulars filed therewith shall contain a statement showing
the beneficial interest respectively of the State. county and other
municipal or political subdivision in the sum demanded, and any
judgment or decree entered for the plaintiff shall show the same
facts in regard to the amount for which it was rendered. Payment
of such judgment or decree shall be enforced by appropriate process
of execution or attachment in the same manner that it could be en-
forced in a proceeding between individuals and the same lien shall
exist and be enforced against the real and personal property of the
defendant as if such judgment or decree had been rendered in favor
of an individual on a claim other than for taxes. Where, after the
rendition of such a judgment or decree against a defendant it seems
to the attorney for the Commonwealth having charge thereof that
there may not be found within the Commonwealth sufficient property
of the defendant out of which the same may be enforced, but that
the same could be enforced in some other jurisdiction it shall be his
duty to institute in some appropriate court, State or federal, in
such foreign jurisdiction, any appropriate proceeding to enforce
therein the payment of such judgment.

2. This act shall not be construed to repeal any existing pro-
visions of law providing for the collection of taxes.

3. An emergency existing making it appropriate that this act
shall become immediately effective, it is further enacted that it
shall be in force from its passage.