Chap. 104.—An ACT to enable the city of Fredericksburg to enforce the col-
lection of delinquent taxes and levies due the city against real estate sold
by the state and bought by the auditor for delinquent state taxes.

Approved January 22, 1900.

Whereas the council of the city of Fredericksburg was authorized
by an act of the general assembly of Virginia, entitled an act to authorize
the collection of corporation taxes on real estate in the town of Frede-
ricksburg, passed January the thirteenth, eighteen hundred and fifty-
eight, to require the sale of all real estate within the said corporation
returned delinquent for the non-payment of taxes and interest thereon,
which shall not have been paid before the day of sale; and said council
was thereby authorized to make such regulations for effecting such sale
and collecting such taxes, interest, and charges of sale, as to them
may seem expedient; and said act declared further that if no such sale
be authorized or required by said council, the taxes assessed upon such
real estate for the benefit of said city shall remain a lien thereon, bear-
ing interest at the rate of ten per centum per annum from and after
the expiration of thirty days from the time when the same shall have
been collectible, until the same be fully paid; and

Whereas a considerable amount of real estate within the corporation
of Fredericksburg has been delinquent for the non-payment of city
taxes ever since eighteen hundred and seventy-six, and no sale has been
authorized or required by the council of said city since the war; and
the said taxes assessed upon said real estate for the benefit of said city
still constituting a lien upon said real estate, under and by virtue of
the before-mentioned act of January thirteenth, eighteen hundred and
fifty-eight; and

Whereas much of the aforesaid real estate within the corporation of
Fredericksburg, thus delinquent for the non-payment of city taxes
and levies had prior to the passage of the act of the general assembly of
Virginia, entitled an act to authorize the collector of city taxes and
levies for the city of Frederickshurg to furnish a list of real estate,
delinquent for the non-payment of such taxes to the city treasurer for
sale for such taxes, and to authorize such collector to otherwise enforce
the collection of city taxes and levies in the same manner as the collec-
tion of state taxes is enforced by the treasurer of said city, approved
February eleventh, eighteen hundred and ninety-six, been sold by the
state for the non-payment of state taxes, and bought in by the state, who
now holds the title to said real estate, thus rendering unavailing the
provision of said act of February eleventh, eighteen hundred and ninety-
six, touching a sale of said real estate for the payment of the delinquent
taxes due to the corporation of Fredericksburg; therefore

1. Be it enacted by the general assembly of Virginia, That the auditor
of public accounts shall cause to be delivered to the treasurer of the
city of Fredericksburg a list of the aforesaid real estate within the cor-
poration of Fredericksburg, so purchased in the name of the auditor,
which remains unredeemed, with a statement of the taxes thereon due
the state, and that the collector of the city of Fredericksburg furnish
to said treasurer a statement of the taxes and levies thereon due the city.
On receiving such list the treasurer (aided by the clerk of the corpora-
tion court of Fredericksburg) shall compare the same with the list and
records of delinquent lands in the clerk's office of such court, and make
sale of such real estate as has not been redeemed. In all his proceedings
he shall be governed by sections six hundred and thirty-seven and six
hundred and thirty-eight of the code. All the provisions of section
six hundred and thirty-nine and the sections following to six hundred
and forty-four, inclusive. of the code, shall apply to sales so made, and
the proceeds thereof shall be accounted fér by the treasurer in the same
nianner as the proceeds of other sales of delinquent lands.

2. The city of Fredericksburg is authorized to bid for anv of such
real estate at said sale to protect its claim for taxes and levies due the
city, and in the event of its becoming a purchaser it is authorized to
sell or otherwise dispose of real estate thus purchased.

3. Provided that all expenses attending the execution of the pro-
visions of this act shall be paid by the city of Fredericksburg.

4. This act shall be in force from its passage.