Chap. 264.—An ACT to provide for the collection and disposal of taxes which
prior to the segregation of land and tangible personal property to the locali-
ties, were assessed upon land and tangible personal property for any State
purpose or purposes, and which are now delinquent. [H B 201]

Approved March 28, 1934

1. Be it enacted by the General Assembly of Virginia, That all taxes,
which, prior to the segregation of land and tangible personal property
to the localities were assessed upon land and tangible personal property
for any State purpose or purposes, and which are now delinquent and
appear as uncollected upon the delinquent tax books, shall be collected
by the officer charged by law with the duty of collecting the same, and
all such delinquent taxes and all sums paid to redeem the delinquent
lands shall be paid by the officer charged by law with the duty of col-
lecting such taxes, in the State treasury, as other taxes are required by
law to be paid into the State treasury. All such taxes so collected and
paid into the State treasury shall annually be refunded and repaid to
the respective counties and cities in which the land lies or such tangible
' personal property was assessed and on which such taxes are paid, such
refunds to be paid out of the State treasury as other funds are required
by law to be paid out. All-such taxes so refunded and repaid shall
be used for school purposes by the respective counties and cities re-
ceiving the same.