Chap. 374.—An ACT to amend and re-enact an act approved March 24, 1914,
as amended by an act approved March 21, 1916 (chapter 425, acts 1916),
entitled an act to provide additional remedies for the collection of taxes,
State, county and municipal. [S B 349]

Approved March 16, 1918.

1. Be it enacted by the general assembly of Virginia, That
an act approved March twenty-fourth, nineteen hundred and four-
teen, as amended by an act approved March twenty-first, nineteen
hundred and sixteen (chapter four hundred and twenty-five, acts
nineteen hundred and sixteen), entitled an act to provide addi-
tional remedies for the collection of taxes, State, county and muni-
cipal, be amended and re-enacted so as to read as follows:

Section 1. Re it enacted bv the general assembly of Virginia
That the payment of any taxes, State, county or municipal, both
those which have been assessed and those which ought to have been
assessed, may, in addition to the remedies now allowed by law, be
enforced by warrant, motion, action or 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 indi-
viduals. The jurisdiction here conferred on courts of equity shall
be concurred with the jurisdiction in actions at law, and in such
equitable proceedings it shall not be necessary to allege or prove
any equitable grounds of jurisdiction.

Such proceedings shall be instituted in the appropriate court
of the county or city wherein the taxes in question were assessed,
or payable, or wherein the person against whom they were as-
sessed 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 by the attorney for the Com-
monwealth of the county or by the attorney for the city 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 ac-
counts, or the attorney-general. The declaration, notice or other
pleading or bill of particulars filed therewith shall contain a state-
ment showing the beneficial interest respectively of the State, coun-
ty and other municipal or political sub-division in the sum de-
manded, and may be amended at any time before final judgment or
decree. Provided, that the defendant shall be entitled to a con-
tinuance for a reasonable time when said amendment is made, and
any judgment or decree entered for the plaintiff shall show the
same facts in regard to the amount for which it was rendered.
In such proceeding the court shall have all the powers of a com-
missioner of the revenue under section five hundred and eight,
Virginia Code, nineteen hundred and four, as amended by chapter
two hundred and seventy-nine of acts of nineteen hundred and
fourteen, page four hundred and eighty-six; and under section
five hundred and nine, Virginia Code, nineteen hundred and four,
as amended by chapter one hundred and fifteen of acts nineteen
hundred and twelve, page two hundred and twelve, to the end that
the court may enter an order in such proceeding requiring the tax-
payer to pay all taxes with which he 1s chargeable upon a correct
assessment of his property. Payment of such judgment or decree
shall be enforced by appropriate process of execution or attach-
ment in the same manner that it could be enforced in a proceeding
between individuals, and a lien shall exist and be enforced against
the real and personal property of the defendant prior to any other
lien or incumbrance thereon. 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 de-
fendant out of which the same may be enforced, but that the same
GOW ARF WA 6457574546454 2744 Se bn

could be enforced in some other jurisdiction, it shall be his duty
to institute In some appropriate court, State or Federal, in suc
foreign jurisdiction, any appropriate proceeding to enforce therein
the payment of such judgment.

This act shall not be construed to repeal any existing provi-
sions of law providing for the collection of taxes.