Chap. 400.—An ACT to authorize the boards of supervisors and other governing
bodies of the counties to release upon certain conditions the liability for interest,
penalties and accrued costs on unpaid county and district taxes upon real estate
for the year 1938 and all previous years, and to release officers charged with the
collection of such taxes from liability for such interest, penalties and costs,

upon certain conditions. [S B 258]
Approved April 1, 1940

1. Beit enacted by the General Assembly of Virginia, That the
board of supervisors or other governing body of the counties of Russell,
Tazewell, Buchanan, Northampton and Accomack in this State may by
resolution or ordinance spread upon the minute book release all penal-
ties, interest and costs accrued on any taxes upon real estate due such
county or any district of such county for the year nineteen hundred
and thirty-eight and all previous years, that are unpaid at the time
the resolution or ordinance of the board of supervisors or other govern-
ing body releasing the same becomes effective. Such release shall be
made upon the condition that all such taxes due for the year nineteen
hundred and thirty-eight and all previous years shall be paid on or
before the fifteenth day of January, nineteen hundred and forty-one.

The director of finance, treasurer and clerk of the court of the
counties of Russell, Tazewell, Buchanan, Northampton and Accomack
after such action has been taken by the board of supervisors or other
governing body, who does not collect such penalties, interest and costs
upon such county and district taxes which are paid in accordance
with the conditions imposed as herebefore prescribed, shall be re-
lieved from all liability therefor.

Nothing in this act shall be construed to empower any such board
of supervisors or other governing body to release any liability for
interest, penalties and cost on such unpaid taxes upon any terms and
conditions except as hereinbefore prescribed.

2. An emergency existing, this act shall be in force from its pas-
sage.