Chap. 26.—An ACT to extend the time for collecting taxes and levies ac-

counted for by county, city and town treasurers, and not returned
delinquent. [H B 18]

Approved March 20, 1923.

1. Be it enacted by the general assembly of Virginia, That
all treasurers, ex-treasurers, and their deputies, of the several
counties, cities and towns of this Commonwealth, and their per-
sonal representatives, shall have the further time of one year from
the passage of this act, within which to collect by levy, distress
or any other legal proceeding provided by law for the collection
of taxes and levies by treasurers, all uncollected taxes and levies
in their hands which have not been returned delinquent or in-
solvent, and for which they have severally accounted to the
auditor of public accounts and the boards of supervisors of
their respective counties and the councils of their respective
cities and towns, for the years nineteen hundred and sixteen,
nineteen hundred and seventeen, nineteen hundred and eighteen, |
and nineteen hundred and nineteen.

2. An emergency existing, this act shall be in force from
the time of its passage. :