CHAP. 425.—An ACT to amend and re-enact an act approved March 24
1914 (chapter 251, acts 1914), entitled an act to provide additional
remedies for the collection of taxes, State, county and municipal.

(H.

B. 376.)
Approved March 21, 1916.

1. Be it enacted by the general assembly of Virginia, That
an act approved March twenty-fourth, nineteen hundred and
fourteen, (Chapter two hundred and fifty-one, acts nineteen
hundred and fourteen) entitled an act to provide additional
remedies for the collection of taxes, State, county and munici.
pal be amended and re-enacted so as to read as follows:

Section 1. Be it enacted by the general assembly of Vir.
ginia, That the payment of any taxes, State, county or munici-
pal, both those which have been assessed and those which ought
to have been assessed, may, in addition to the remedies now al-
lowed by law, be enforced by warrant, motion, action of debt o1
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 appea.
as now exist or may hereafter be provided by law for the en.
forcement of demands between individuals. The jurisdictior
here conferred on courts of equity shall be concurrent 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
Commonwealth of the county or by the attorney for the city or
town wherein they were assessed upon the request of the treas-
urer 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 respec-
tively of the State, county and other municipal or political sub-
division in the sum demanded, and may be amended at any time
before final judgment or decree. Provided that the defendant
shall be entitled to a continuance 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 commissioner of the revenue
under section five hundred and eight, Virginia Code, nineteen
hundred and four, as amended by chapter two hundred and sev-
enty-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 taxpayer
to pay all taxes with which he is chargeable upon a correct as-
sessment 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 proceed-
ing 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 appro-
priate court, State or federal, in such foreign jurisdiction, any
This act shall not be construed to repeal any existing provi-
sions of law providing for the collection of taxes.