Chap. 26.—An ACT to amend and re-enact Sections 267 and 268 of the Tax Code
of Virginia, as heretofore amended, relating to lists of deeds et cetera to be made
by clerks of courts, and to the transfer of lands by Commissioners of the
Revenue. [H B 90]

Approved February 13, 1942

1. Beit enacted bythe General Assembly of Virginia, That sections
two hundred and sixty-seven and two hundred and sixty-eight of the Tax
Code of Virginia, as heretofore amended, be amended and re-enacted, as
follows:

Section 267. Clerks to Make Out Annually Lists of Deeds; What
Lists to Contain.—The clerk of every court in which deeds are admitted
cH. 26] : ACTS OF ASSEMBLY Za,

to record, shall annually, before the fifteenth of January, make out a list
of all deeds for the partition and conveyance of land, other than deeds of
trust and mortgages, made to secure the payment of debts, which have
been admitted to record in the clerk’s office of such court within the year
ending on the thirty-first day of December next preceding, which list shall
state the date of the deed, when admitted to record, the name of grantor
and grantee, whether the grantee is white or colored, if known, the quan-
tity of land conveyed, the specified value thereof, and a description of the
same. This list shall, on or before the fifteenth day of January, be deliv-
ered by the clerk to the commissioner for his county or city, and the clerk
shall also forward. a copy of said list to the Department of Taxation ; and
the said clerk shall also make out, on a separate sheet a list of all deeds of
trust and mortgages on land, as well as deeds of trust on personal property
made to secure the payment of debts, which have been admitted to record
in the clerk’s office of such court within the year ending on the thirty-first
day of December next preceding, and such a list shall state the date of the
deed of trust or mortgage, when admitted to record, the name of the
grantor, the names of the creditors, where the names of such creditors are
disclosed and set forth in the deed of trust or mortgage, and the amount
of the debt to each creditor secured by the deed of trust, or to the mort-
gagee in the mortgage, and the amount of debt secured thereby and the
property conveyed in such deed of trust or mortgage. Copies of this
last-mentioned list shall be furnished by said clerk on or before the fit-
teenth day of January to the commissioner of the revenue for his county
or city, and to the Department of Taxation.

The list first hereinabove mentioned shall include all lands acquired
in fee simple by the Commonwealth, through condemnation proceedings,
and shall give the names of the persons from whom acquired, the dates of
confirmation of the commissioners’ reports in such proceedings, the quan-
tity of land acquired in each case, the value thereof as specified in said
reports, and a description of each such tract.

In cities containing more than one hundred and seventy-five thousand
inhabitants, according to the last preceding United States census, the
clerk of every such court shall semi-annually, before the fifteenth of
January and the fifteenth of July, make out a list of all such deeds for the
partition and conveyance of land which have been admitted to record in
his office of such court within the six months ending on the thirty-first
day of December and thirtieth day of June next preceding, which lists
shall state the date of the deed, when admitted to record, and the name of
grantor and grantee, whether the grantee is white or colored, if known,
the quantity of land conveyed, the specified value thereof, and a descrip-
tion of the same. These lists shall on or before the fifteenth day of January
and fifteenth day of July, be delivered by the clerk to the commissioner of
the revenue for his city, and the clerk shall also forward a copy of said
lists to the Department of Taxation.

The Commissioner shall, upon receipt of any such list as hereinbe-
fore in this section provided for, promptly and carefully check the same
against the records in the office of the clerk who furnished the same, and
if he finds any errors in said list, he shall make proper correction thereof.
Section 268. Clerks to make out lists of judgments for partition or
recovery of lands, and of lands devised——The clerk of every court in
which judgments are required to be docketed shall make out a list of all
judgments and decrees for the partition or recovery of lands which have
been rendered, and of all lands devised by will, which have been recorded
in such court within the year ending on the thirty-first of December next
preceding, which list shall state the date of the decree, the land which is
the subject of the partition, and between whom and in what proportion it
is divided, and the date of the will containing the devise, when admitted
to record, the names of the devisor and devisee, and the description of the
land devised and such clerk shall deliver said list to the commissioner for
his county or city on or before the fifteenth day of January in each year.

In cities containing more than one hundred and seventy-five thousand
inhabitants, according to the last preceding United States census, the
clerk of every such court shall semi-annually make out a list of all such
judgments and decrees and of all such lands devised by will which have
been recorded in such court within the six months ending on the thirty-
first day of December and the thirtieth day of June next preceding, which
lists shall state the date of the decree, the land which is the subject of the
partition, and between whom and in what proportion it is divided, and the
date of the will containing the devise, when admitted to record, the names
of the devisor and devisee, and the description of the land devised, and
such clerk shall deliver said lists to the commissioner of the revenue for
his city on or before the fifteenth day of January and fifteenth day of
July in each year.

Upon receipt of any such list as hereinbefore provided for, the com-
missioner shall promptly and carefully check the same against the records
in the office of the clerk who furnished the same, and if he finds any
errors in said list, he shall make proper correction thereof.