Chap. 180.—An ACT for the relief of county treasurers who have, prior to Feb-
ruary 1, 1934, paid interest on school warrants regularly issued by the school
boards of their respective counties, and/or failed to collect interest on de-

linquent taxes levied by the boards of supervisors of their respective counties,
under certain circumstances. [H B 106]

Approved March 27, 1934

1. Be it enacted by the General Assembly of Virginia, That: (a)
Any county treasurer who, at any time prior to February first, nine-
teen hundred and thirty-four, paid any interest on any county or dis-
trict school warrants regularly issued by the county school board of his
county, shall be allowed credit for the interest so paid by him, provided
the same was embodied in such warrants, or otherwise authorized by

such school board; and the Auditor of Public Accounts and county

school boards shall govern themselves accordingly; (b) any county
treasurer who, prior to February first, nineteen hundred and thirty-four,
when he collected any delinquent local taxes or levies, failed to collect
any interest legally accrued thereon, where his failure so to do was
authorized or approved by the board of supervisors or other governing
body of his county, shall be relieved of all liability therefor, and the
same shall not be charged against him; and if any such treasurer has
been heretofore charged with any such interest in any settlement of his
accounts, he shall be given a corresponding credit in his next settlement.

2. An emergency existing, this act shall be in force from its passage.