Chap. 126.—JOINT RESOLUTION Extending the Time for the Collec-
tion of Taxes, and County and Township Levies, in certain Counties,
for the year 1871.

Approved February 29, 1872.

Whereas, it is represented to the general assembly of Vir-
ginia, that in the counties of Norfolk and Accomack, of this
state, the assessors’ books were greatly delayed because of
vacancics 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: therefore,
be it

1. Resolved by the general assembly of Virginia, That the
several collectors of taxes, and county and township levies, of
the counties of Norfolk, Nelson, Amherst, Patrick and Acco-
mack, and city of Alexandria, be allowed until the first day of
May, eighteen hundred and seventy-two, to proceed with and
close up their several collections, instead of the first of March,
eighteen hundred and seventy-two, as now provided by law;
and that the several treasurers of the above-mentioned coun-
ties be allowed until the first of May, eighteen hundred and
seventy-two, to make their final settlement with the collectors |
in their respective counties, and that said treasurers be allowed
accounts, or other proper officer: provided, the extension of
time hereby granted shall not apply to taxes and county and
township levies already collected and in the hands of the said
officers, but that all collections made by them prior to the first
March, eighteen and seventy-two, shall be paid into the trea-
sury at the time prescribed by law: provided, that the provi-
sions of this law shall be applicable to the taxes, fee bills and
county levies, due for the year eighteen hundred and seventy,
in the counties of Norfolk and Amelia.

2. Be it further resolved, That in the above-mentioned coun-
ties in which the said collectors have returned to the treasurer
in their respective counties the uncollected tax bills, the said
treasurers are hereby authorized and required to return the
same to the said collectors, who are hereby required to proceed
to the collection of the same; andif the said tax bills shall
not be paid and the insolvent list returned, in the manner as
now required by law, on the first of May, eighteen hundred
and seventy-two, it shall be the duty of the treasurer to pro-
ceed against the collector and his sureties as he would have
done on the first of March, eighteen hundred and seventy-two.

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, as 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 March, eighteen hundred and
seventy-two.