CHAP. 60.—An ACT to amend and re-enact an act approved February 5,
19t5, entitled an act to amend and re-enact section 443 of the Code of
Virginia, relative to the returns to be made by land dssessors and the
penalty for their failure to comply with the requirements of the law
as amended by act approved March 17, 1906, and by an act approved
March 13, 1908, so as to provide for an extension of tHme. 6 B. 85.)

. B. 85.

Approved February 17, 1916.

1. Be it enacted by the general assembly of Virginia, That
an act approved February fifth, nineteen hundred and fifteen,
entitled an act to amend and re-enact section four hundred and
forty-three of the Code of Virginia, relative to the returns to
be made by land assessors and the penalty for their failure to
comply with the requirements of the law, as amended by an act
approved March seventeenth, nineteen hundred and six, and an
act approved March thirteenth, nineteen hundred and eight, so
as to provide for an extension of time, be amended and re-en-
acted so as to read as follows:

Sec. 448. As soon as the assessors shall have completed the
assessment in their respective counties, districts and corpora-
tions, they shall make three copies thereof, in the form in which
the land books are now made out, and shall certify on oath that
no lots or lands, assessable by them are omitted, and that there
are no errors on its face; and one copy shall be preserved and
filed in the clerk’s office of the circuit court of the county or the
corporation court of the city wherein the lots or land is located,
another copy transmitted to the auditor of public accounts, an-
other copy shall be delivered to commissioner of the revenue of
the county, district or corporation, on or before the first day
of June of the year in which the assessment is made, but for
good cause shown the judges of the circuit or corporation courts,
respectively, may extend the time of making the returns of such
assessments to such time as he may deem expedient not beyond
the first day of October next succeeding, and the judges of cor-
poration or hustings courts of cities having a population of
over forty-six thousand by the last United States census may,
in their discretion, extend the time for making the returns of
such assessments to the first day of December next succeeding;
provided that the copies of the assessments for the year nine-
teen hundred and fifteen need not be filed as aforesaid before
March fifteenth, nineteen hundred and sixteen. Any assessor
who shall fail to comply with any requirement of this section
shall forfeit all right to compensation for his services.
It being necessary that the purpose of this act shall be car-
ried out at once, an emergency is declared to exist and this act
shall be in force from its passage.