Chap. 272.—An ACT to amend and reenact section 608 of the Code of Vir-
ginia, as amended and re-enacted by act approved March 17, 1910, en-
titled an act to amend and re-enact section 608 of the Code of Virginia,
as amended by an act approved March 10, 1904, which is chapter 94
of the acts of session 1904, in relation to lists of property, and so forth,
delinquent for taxes. (H. B. 375.)

Approved March 25, 1914.

1. Be it enacted by the general assembly of Virginia, That
section six hundred and eight of the Code of Virginia, as amended
and re-enacted by act approved March seventeenth, nineteen
hundred and ten, entitled an act to amend and re-enact section six
hundred and eight of the Code of Virginia, as amended by an act
approved March tenth, nineteen hundred and four, which is chap-
ter ninety-four of the acts of session nineteen hundred and four, in
relation to lists of property, and so forth, delinquent for taxes, be
amended and re-enacted so as to read as follows:

Sec. 608. Court to examine and correct lists, after being exam-
ined and approved by commissioners, supervisors, and examiners
of records; copies to be certified to auditor of public accounts;
copy of first list to be certified to commissioner; original list and
tickets to be preserved by clerk; delinquent capitation taxes, and
delinquent personal property taxes and levies, to be received by
clerk; his report, settlement, et cetera.—Each of the three lists shall
be presented to and be examined by the circuit court of the county,
or the judge thereof in vacation, or by the corporation or hustings
court of the city, or the judge thereof in vacation. The court or
the judge being satisfied of the correctness of said lists, and
that the taxes and levies are correctly extended, or having corrected
them, if erroneous, shall direct the clerk to certify copies thereof
to be furnished him by the treasurer, to the auditor of public ac-
counts, and a copy of the list first mentioned to the commissioner
of the revenue, who shall correct his books accordingly; but said
lists shall not be presented to the court or judge nor allowed unless
they have first been submitted to the commissioner of the revenue
for the county, district, or city to which they relate, or, in the case
of his death, to some other commissioner, if any there be, and are
accompanied by the written opinion of such commissioner touching
the propriety of such lists and each case therein contained, verified
by his oath, and shall also have been submitted in case of a county
treasurer, to the board of supervisors of said county, and are ac-
companied by the certificates of said board touching the propriety
of such lists and each case therein contained. And where the as-
sessment has been made on the report of the examiner of records,
the said list shall not be presented to the court or judge nor allowed
unless they have been first submitted to the examiner of records of
the county, district or city to which they relate, or in case of his
death, to his successor, if any there be, and are accompanied by
the written opinion of such examiner, verified by his oath, touching
the propriety of such lists and each case therein contained. -The
supervisors shall assemble for said purpose at their respective court-
houses not later than the first day of August in each year. The
original lists, and the tickets for taxes and levies corresponding
therewith, shall be preserved by the clerk in his office. After the
said copies are so directed to be certified, the treasurer shall not re-
ceive any of the taxes or levies mentioned in the said lists, but the
taxes and levies mentioned in the third list, namely, capitation
taxes, and personal property taxes and levies, can be paid to the
clerk of the circuit or corporation (or hustings) court, who shall,
in a book to be kept in his office for the purpose, enter the name of
each person who pays any part of the taxes and levies, the amount
paid and date of such payment; and on the first day of March and
on the first day of September of each year the clerk shall make,
under oath, a report in detail to the auditor of public accounts of
the taxes which are the property of the State, and the clerk shall,
at the same time, make, under oath, report to the board of super-
visors, or city or town councils, of the amount which is the property
of the county, district, city or town, and the clerk shall, at the time
of making such report, pay to the auditor of public accounts the
amount due the State, and the board of supervisors the amount due
the county, district, et cetera, and to the city or town council the
amount due the city or town, less the commission which he is by
law authorized to retain.

2. Because the delinquent lists affect the revenue of the State
and the counties, cities, towns, districts, et cetera, an emergency ex-
ists; therefore, this act shall be in force from its passage.