CHAP. 98. —An ACT to empower the councils’ and’ other governing bodies
of cities and towns to release the liability and‘liens for interest, “penalties
' Vand. accrued’ costs on unpaid taxes’ due such cities and towns for any
... year or years prior to and including the year 1937, provided such taxes
‘are paid on or before December 5th, 1938. [H B 240]

Approved March 10, 1938

. 1. Be it enacted by the General Assembly of Virginia as follows:
~ Section 1. The councils or other governing bodies of cities and
towns are hereby empowered, in their discretion, to release all persons,
firms, associations and corporations from all liability, for interest,
penalties and accrued costs on any taxes due such cities and towns for
any year or years prior to and including the year nineteen hundred and
thirty-seven that are unpaid at the time the ordinance relieving same
goes into effect, provided such unpaid taxes are paid such cities and
towns on or before December fifth, nineteen hundred and thirty-eight.

Section 2. Nothing in this act contained shall empower any such
council or other governing body to release any liability for interest,
penalties and accrued costs on such unpaid taxes as are not paid within
the time hereinabove prescribed.

Section 3. The provisions of this act shall not apply to any city
in the State having a population of not less than eight thousand five
hundred and not more than nine thousand according to the last pre-
ceding United States census, where said city is adjacent to, and for
practical purposes a part of a city geographically located in two states.