Chap. 109.—An ACT to amend and re-enact Section 1 of Chapter IX of an act en-
titled “‘An act to incorporate the City of Danville’, approved February 17,
1890, relating to the collection of taxes and levies. (H B 242]

Approved March 1, 1940

1. Be it enacted by the General Assembly of Virginia, That
section one of chapter IX of an act entitled ‘‘An act to incorporate
the City of Danville.’’, approved February seventeenth, eighteen
hundred and ninety, be amended and re-enacted so as to read as
follows:

Section 1. There shall be a lien on real estate for the city taxes
assessed thereon from the commencement of the year for which they
are assessed. The collector of taxes of said city may distrain and
sell therefor, in like manner as a sergeant or city treasurer or other
collector may distrain and sell for State taxes, and shall have in other
respects, like power to enforce the collection of all taxes and assess-
ments properly placed in his hands for collection.

The council may require the real estate in said city which is de-
linquent for the non-payment of taxes to be sold for the same, with
interest thereon and such per centum as it may prescribe for charges
and expenses of sale and collection, and may regulate the terms on
which real estate may be sold or redeemed; provided, that such sales
shall be made after the manner prescribed by general law.

The council of the City of Danville may provide by ordinance
now in force, or hereafter adopted, for the collection of city taxes
and levies on real estate and tangible personal property in install-
ments, at such times, with such penalties for delinquent payments,
and with such interest at not exceeding the rate of six per centum
per annum upon the principal and penalties of all such taxes and
levies, or installments thereof, from the date such taxes or install-
ments thereof respectively become due, as may from time to time be
fixed and prescribed by ordinance.

Should the collector of the city taxes, or other person designated
to receive same, fail to collect and pay over the said taxes at the time
prescribed by the council, he and the sureties on his bond given for
the faithful discharge of his duties, their executors and administrators,
shall be liable therefor and the same may be collected or enforced by
motion or action or other remedy prescribed by general law before
the corporation court of the city of Danville.

2. An emergency existing, this act shall be in force from its
passage.