CHAP. 41.—An ACT to extend the time for collection of State taxes and
county and city levies assessed on the land and personal property
books and State taxes assessed on the income books for the year 1919
and for that year only, notwithstanding the provisions of mention 603
of the Code of Virginia as amended. [SB 51]

Approved September 5, 1919.

1. Be it enacted by the genera] assembly of Virginia, That
the time for the payment, without penalty, of State taxes and of
county and city levies (except in those cases in which the ordi-
nance of the city otherwise provides) assessed on the land and
personal property books and State taxes assessed on the income
books for 1919, shall be, and is hereby, extended up to and in-
cluding December thirty-first, nineteen hundred and nineteen,
but any person, firm or corporation failing to pay the State taxes,
county or city levies assessed for the year nineteen hundred and
nineteen to the treasurer on or before December thirty-first, nine-
teen hundred and nineteen, shall incur a penalty thereon of five
per centum, which shall be added to the amount of taxes or levies
due from such taxpayer, which, when collected by the treasurer,
shall be accounted for in his settlements.

2. Be it enacted by the general assembly of Virginia, That
this act shall not in any other respect, even for the year nine-
teen hundred and nineteen, change the provisions or require-
ments of section six hundred and three of the Code of Virguua
as amended.
3. An emergency is declared to exist, and this act shall be
in force from its passage.