CHAP. 453.—An ACT to direct and authorize the auditor of public accounts
to settle with county and city treasurers for those counties and cities
in the State for taxes of 1915, collected by them on or before De-
cember 31, 1915, without payment by such treasurers of 5 per cent.
penalty, imposed by law which attached December 1, 1915; wherein
failure to collect such penalty by such treasurers was due to delay in
their receiving the land and personal property books of 1915 from
the commissioners of the revenue, thereby not affording taxpayers
reasonable opportunity and time to pay State’s taxes of 1915 on or
before December 1, 1915; and provided, further, that each such treas-
urer make affidavit to that effect and file same with the ae t}

public accounts.
Approved March 22, 1916.

Whereas, there was unavoidable delay in the completion of
the land and personal property books of the commissioners of
the revenue in a number of counties and cities in the Common-
wealth, which prevented treasurers of those counties and cities
from receiving those books in time to be able to make out tax
tickets to afford taxpayers reasonable time and opportunity to
pay State taxes on or before December first, nineteen fifteen,
and thus avoid the penalty of five per centum, which attached
to State taxes after that date; therefore,

1. Be it enacted by the general assembly of Virginia, That
the auditor of public accounts be directed, and he is hereby
authorized in settlements with treasurers of counties and cities
to accept State taxes collected by such treasurers up to and
including December thirty-first, nineteen fifteen, without the five
per centum penalty; in all cases in which such penalty was not
attached, provided each such treasurer upon the report of col-
lections up to and including December thirty-first, nineteen
fifteen, make and file with the auditor of public accounts affi-
davit that he did not charge or collect the five per centum pen-
alty; said report and affidavit to be in the form prescribed by
the auditor of public accounts.

2. This act, because it relates to the collection of and set-
tlements for the revenue of the State, is hereby declared to be an
emergency act and shall be in force on and after its passage.