Chap. 69.—An ACT for the Relief of Samuel R. Allabaugh, late sheriff
of Rockingham county.

In force February 10, 1873.

1. Be it enacted by the general assembly of Virginia, That
Samuel R. Allabaugh, late sheriff of Rockingham county, be
authorized and empowered to turn over to the township col-
lectors of said county, who are hereby authorized to receive
and collect the same, all taxes, fee bills and county levies which
were due in the year eighteen hundred and sixty-five, after the
surrender, and in the years eighteen hundred and sixty-six,
eighteen hundred and sixty-seven, eighteen hundred and sixty-
eight, and eighteen hundred and sixty-nine, and are still un-
paid, and have not been returned delinquent; and the said
collectors shall possess the same Jegal right in the collection of
the same that the said late sheriff had or possessed at the.
periods hereinbefore mentioned. Said right shall, as to such
of said taxes, fee bills and county levies as were due in the
year 1865, after the surrender, and in the years 1866 and 1867,
continue from the passage of this act to the twenty-first day
of February, eighteen hundred and seventy-three, and as to
such of said taxes, fee bills and county levies as were due in
the years 1868 and 1869, such right shall continue from the
passage of this act until the twenty-first of February, eigh-
teen hundred and seventy-four: provided, however, that the
said late sheriff shall not be entitled to the provisions of this
act, unless he has fully paid and discharged all accounts and
liabilities charged against him upon the books of the auditor
of this state, damages awarded on judgments excepted: pro-
vided further, that this act shall not create any lien upon the
real estate of the tax-payer for the taxes hereby authorized to
be turned over and collected, nor shall the personal estate of
the person in possession of such land, other than the tax-
payer, be liable for the tax on said land. A commission of five
per cent. shall be allowed to the said collectors upon all sums
collected by them, to be paid by the said late sheriff.
2. This act shall be in force from its passage.