Chap. 106.—An ACT to Amend and Re-enact an Act entitled an Act for
the Relief of the late Sheriffs of the Commonwealth.

Approved February 21, 1872.

1. Be it enacted by the general assembly of Virginia, That
a bill entitled an act for the relief of the late sheriffs of the
commonwealth, approved July 11th, 1870, be amended and re-
enacted so as to read as follows:

“S 1. Be it enacted by the general assembly of Virginia, That
the late sherifts of the counties of this state, or their deputies,
be and they are hereby authorized to receive and collect all
taxes, fee bills and county levies which were due in the year
eighteen hundred and sixty-five after the surrender, and in the
years 1866, 1867, 1868, 1869, and 1870, and are still unpaid;
and they shall hereby possess the same legal right in the col-
lection of the same they had or possessed at the periods herein-
before mentioned; said right shall continue one year from the
passage of this act: provided, that no sheriff shall be entitled
to the benefit of this act who has not fully paid and discharged
all accounts and liabilities charged against him upon the books
of the auditor of this state, damages awarded on judgment
excepted: and provided further, that when a shenff having
such taxes, fec bills and county levies due him shall have de-
parted this life, it shall be lawful for his personal representa-
tive to place them in the hands of the sheriff, who shall collect
the same according to the provisions of this act: provided,
that this act shall not create any lien upon the real estate of
the tax-payer for the taxes hereby authorized to be collected,
nor shall the personal estate of the person in possession of
such land, other than the tax-payer, be liable for the tax on
said land.
2. This act shall be in force from its passage.