CHAP. 230.— An ACT to amend and re-enact Section 382 of the Tax Code of Vir-
ginia, in relation to the collection of taxes and levies. [H 315]

Approved March 15, 1944

Be it enacted by the General Assembly of Virginia:

1. That section three hundred and eighty-two of the Tax Code of
Vi irginia be amended and re-enacted so as to read as follows:

Section 382. Officer may apply to any person indebted to or having
in his hands estate of the party assessed with taxes or levies for payment
thereof out of such debt or estate; lien; procedure——Any person in-
debted to or having in his hands estate of the party assessed with taxes
or levies may be applied to in writing by the officer for payment thereof
out of such debt or estate, and a payment by such person of the said
taxes or levies, either in whole or in part, shall entitle him to a charge
or credit for so much on account of such debt or estate against the party
so assessed. From the time of the service by such officer of any such ap-
plication, the said taxes and levies shall constitute a lien on the debt so
due from such person, or on the estate in his hands. If the person ap-
plied to does not pay so much as may seem to the officer ought to be re-
covered on account of the debt or estate in his hands, the officer shall,
if the sum due for such taxes or levies does not exceed two hundred dol-
lars, procure from a justice a summons directing such person to appear
before the trial justice, the civil justice, or the civil and police justice, as
the case may be, at such time and place as may seem reasonable; and if
the sum due exceeds two hundred dollars, shall procure from the clerk
of the circuit court of the county or corporation court of the city a sum-
mons directing such person to appear before such court on the first day
of the next term thereof.

LY