Chap. 456.—An ACT to amend and re-enact an act entitled an act to
authorize the sale of lots purchased by the Commonwealth for de-
linquent taxes and not redeemed within four years or more, approved
February 23, 1906. (H. B. 85.)

Approved March 22, 1916.

1. Be it enacted by the general assembly of Virginia, That
an act entitled an act to authorize the sale of lots purchased
by the Commonwealth for delinquent taxes and not redeemed
within four years, approved February twenty-third, nineteen
hundred and six, be amended and re-enacted so as to read as
follows:

Section 5. Within thirty days after the sales have been
completed, or at the next term of the circuit or corporation
court thereafter, the treasurer shall report said sales, and shall
state in his report in separate columns, the name of the said
person charged with taxes on each lot, at the time of its sale to
he Commonwealth, the amount required to redeem each lot,
giving the amount due the State, county (including district or
town) or city separately, the proportionate part of the costs
of sale charged against each lot, the name of the purchaser, and
the amount of his bid. In all cases where no bid is received
for a lot, it shall be reported not sold for want of bidders. Said
report shall have attached thereto the affidavit of the treasurer
to the correctness thereof, and that he and his deputies are in no
way interested in the purchase of any lot sold by him.

A list of all lots which are reported not sold for want of
bidders shall be recorded by the clerk in a book known as the
“permanent delinquent tax book,” which said book shall contain
the same facts as the regular books of recorded delinquent land
sold to the Commonwealth, and the said lots shall be designated
on said book as lots purchased by the Commonwealth, and of-
fered for sale under an act approved February twenty-third,
nineteen hundred and six, and the lots contained in said list
shall be dropped from the regular land books, and not again
offered for sale at public auction; but shall remain on said per-
manent delinquent land book, and subject to purchase by appli-
cation to the clerk, in accordance with the provisions of section
six hundred and sixty-six of the Code of Virginia. But this act
shall not apply to lots in cities of sixty thousand inhabitants or
more, nor to any tract or parcel of land containing over five
acres. :