Chap. 120.—An ACT to authorize payment of State taxes and local levies for
the year 1919 in the district of any commissioner of the revenue where the
assessment of taxes and levies, which he was required by law to make, were
not made upon the land, personal property and income books as required
by law on or before December 31, 1919, where such commissioner of the
revenue retired from office on that date; and to authorize payment of
State taxes and levies within the period of sixty days after same has been
duly assessed without payment of penalty. CH B 173]

Approved March 4, 1920.

1. Be it enacted by the general assembly of Virginia, That the
five per centum penalty prescribed by law for the failure to pay State
taxes and local levies, assessed for the year nineteen hundred and
nineteen, on or before the thirty-first day of December, nineteen hun-
dred and nineteen, shall not attach to nor apply to the State taxes anc
local levies in the district of any commissioner of the revenue whc
failed to assess as prescribed by law State taxes and local levies on
or before the thirty-first day of December, nineteen hundred and nine-
teen, on the land, personal property and income books where such
commissioner of the revenue retired from office on that date; provided
said State taxes and local levies are paid within sixty days after the
same have been duly assessed as prescribed by law upon the land,
personal property, and income books by the successor in office of
any such commissioner of the revenue.

2. To secure prompt collection of State and local taxes after the
same has been duly assessed, an emergency is hereby declared to
exist and this act shall be in force from its passage.