CHAPTER 477

AN ACT to amend and reenact §§ 58-988 and 58-989 of the Code of
Virginia, in relation to delinquent taxes and levies; and to
repeal §§ 58-992, 58-993, 58-994, and. 58-995 of the Code of Vir-
ginia, on the same subject.

[|S 292 |

Approved April 7, 1950

Be it enacted by the General Assembly of Virginia:
1. That §§ 58-988 and 58-989 of the Code of Virginia be amended
and reenacted so as to read as follows:

§ 58-988. Delinquent lists involving State taxes to be trans-
mitted to the Department of Taxation.—A copy of the lists men-
tioned in paragraphs (4) and (5) of § 58-978 shall be transmitted
by the treasurer to the Department of Taxation. *

Upon the receipt and auditing of the list mentioned in para-
graph (4) of § 58-978, the Department of Taxation shall certify to
the Comptroller the necessary information to enable him to give
such treasurer proper credit therefor on his books, and such treas-
urer shall not receive any of such tazes thereafter, but the same
shall be paid directly into the State treasury; and as to the list
mentioned in paragraph (5) of § 58-978, the Department of Tara-
tion, after auditing and checking the same, shall advise the Comp-
troller the necessary particulars thereof, whereupon the account
of the treasurer shall be properly credited and the treasurer shall
be charged in another account on the Comptroller’s books, to be
called the delinquent State capitation tax account, or other appro-
priate name. The foregoing, however, is subject to the following
qualification, that in counties containing more than five hundred
inhabitants per square mile according to the last preceding United
States census, the Department of Taxation, in its discretion, may
authorize the treasurer to continue to collect and receive such tares
and a copy of every such authorization shall be certified by the
Department of Taxation to the Comptroller.

The Department of Tazation shall have power to issue war-
rants for the collection of the tares shown on the list mentioned
in paragraph (4) of § 58-978 in the same manner and with the same
effect as in the case of warrants issued for the collection of tazres
assessed by such Department; and all provisions of law applicable
to such warrants shall be applicable to the warrants issued for
the collection of delinquent State tares under this section. The
Department of Taxation shall also have power to collect the tares
shown on the list mentioned in paragraph (4) of § 58-978 by other
legal process.

§ 58-989. Collection by treasurer of * delinquent local levies
and of delinquent State capitation tares.—Each county and city
treasurer shall continue to collect the taxes and levies shown on
the delinquent lists mentioned in paragraphs (2) and (3) of § 58-978
for one year following June thirtieth of the year as of which such
delinquent lists speak, and each county and city treasurer shall
continue to collect the delinquent State capitation taxes covered
by the list mentioned in paragraph (5) of § 58-978 as long as they
may remain in his hands for collection. * All collections of delin-
quent State capitation taxes including penalties and interest shall
be accounted for monthly to the Comptroller and at the same time
paid into the State treasury.

2. That §§ 58-992, 58-993, 58-994 and 58-995 of the Code of Virginia
be, and the same are hereby, repealed.