Chap. 170.—An ACT to amend and re-enact section 2410 of the Code of Vir-
ginia, in relation to the collection of taxes by treasurers. [H B 177]

Approved March 17, 1926.

1. Be it enacted by the general assembly of Virginia, That sec-
tion twenty-four hundred and ten of the Code of Virginia, be amended
and re-enacted so as to read as follows:

Section 2410. When treasurer to receive taxes and levies; shall
advertise the time and place; when penalty attaches; treasurer to call
on each taxpayer; when he may distrian.—Each treasurer shall com-
mence to receive the State taxes and county and city levies as soon
as he receives copies of the commissioners’ books, and continue to
receive the same up to and including the fifteenth day of December
of each year; and for this purpose each county treasurer shall adver-
tise for at least ten days at the courthouse and at the voting places in
the magisterial districts, in such manner as may be necessary to give
general publicity thereto, upon what day or days he will be at some
convenient public place in each magisterial district to receive taxes
and levies and shall, at the time specified, go to the places so designated
and remain there one day or more, at his discretion, for the purpose of
receiving the State taxes and county levies, and shall receive the
same, and so forth. Any person failing to pay any capitation tax to
the treasurer on or before the first day of December or any other State
taxes or county and city levies on or before the fifteenth day of De-
cember, shall incur a penalty thereon of five per centum, which shall
be added to the amount of taxes or levies due from such tax payer,
which, when collected by the treasurer, shall be accounted for in his
settlements.

It shall be the duty of the treasurer, after the fifteenth day of
December to call upon each person chargeable with taxes and levies
who has not paid the same prior to that time, or upon the agent, if
any, of such person resident within the county or corporation for pay-
ment thereof; and upon failure or refusal of such person or agent to
pay the same he shall proceed to collect them by distress or otherwise.
Should it come to the knowledge of the treasurer that any such person
or persons owing such taxes or levies is moving or contemplates mov-
ing from the county or corporation prior to the fifteenth day of De-
cember, he shall have power to collect the same by distress or other-
wise at any time after such said bills shall have come into his hands;
but it shall not be necessary for the treasurer of the county of Henrico
to designate or to go to any place other than the county courthouse
in the city of Richmond in order to receive the taxes and levies to be
paid to such treasurer.