Chap. 1.—JOINT RESOLUTION Extending the Time for the Collection
of Taxes and County and Township Levies, in the Commonwealth, for
the year 1871.

Approved December 15, 1871.

Whereas, it is represented to the general assembly of Vir-
ginia, that in many of the counties and corporations of this
state, the assessors’ books were greatly delayed because of
vacancies in the office of assessor, and from other causes, and
the collection of taxes and. county and township levies has
been thereby prevented within the time fixed by law: there-
fore, be it

1. Resolved by the general assembly of Virginia, That the
several collectors of taxes and county and township levies, of
the cities, towns and townships of this state, be allowed until
the first day of March, 1872, to proceed with and close up
their several collections, instead of the first of December, 1871,
ag now provided by law; and that the several treasurers of
the counties and corporations of this State be allowed vhtil
the first of March, 1872, to make their final settlement with
the collectors in their respective counties, and that the said
treasurers be allowed until the fifteenth of March, 1872, to
make their final settlements with the auditor of public ac-
counts, or other proper officer: provided, the extension of time
hereby granted shall not apply to taxes and county and town-
ship levies already collected, and in the hands of the said officers:
but that all collections made by them prior to the first of
December, 1871, shall be paid into the treasury at the time
prescribed by law.

2. Be it further resolved, That in all the counties and corpo-
rations of this State in which the said collectors have returned
to the treasurers in their respective counties and corporations
the uncollected tax bills, the said treasurers are hereby author-
ized and required to return the same to the said collectors,
who are hereby required to proceed to the collection of the
same; and if the said tax bills shall not be paid, and the insol-
vent lists returned in the manner as now required by law, on
che first of March, 1872, it shall be the duty of the treasurer
to proceed against the collector and his sureties as he would
have done on the first of December, 1871.

3. Resolved, That all penalties incurred by said treasurers
and collectors be and they are hereby remitted, and that all
legal proceedings now pending against said officers for failing
to collect and account for the taxes and county and township ..
levies, a8 now prescribed by law, be and they are hereby sus-
pended: provided, that this resolution shall not apply to taxes
and county and township levies which have been collected by
said officers prior to the first day of December, 1871.