Chap. 139.—An ACT to amend and re-enact section 525 of the code of Virginia
in relation to the collection of fees of the commissioner of the revenue, as
amended by an act approved February 27, 1896, entitled an act to amend
and re-enact section 525 of the code of Virginia in relation to the collection
of fees of the commissioner of the revenue, as amended by an act approved
March 3, 1896, entitled an act to amend and re-enact section 525 of the
code of Virginia, in relation to the collection of the fees of the commissioner
of the revenue, as amended by an act approved February 7, 1898, entitled
an act to amend and re-enact section 525, of the code of Virginia in relation
to the collection of the fees of the commissioner of the revenue.

Approved January 2, 1900. ) '

1. Be it enacted by the general assembly of Virginia, That section
five hundred and twenty-five of the code of Virginia, in relation to the
collection of fees of the commissioner of the revenue as amended by
an act approved February twenty-seventh, eighteen hundred and ninety-
six, entitled an act to amend and re-enact section five hundred and
twenty-five of the code of Virginia, in relation to the collection of fees
of the commissioner of the revenue, as amended by an act approved
March third, eighteen hundred and ninety-six, entitled an act to amend
and re-enact section five hundred and twenty-five of the code of Vir-
ginia, in relation to the collection of fees of the commissioner of the
revenue as amended by an act approved February seventh, eighteen
hundred and ninety-eight, entitled an act to amend and re-enact section
five hundred and twenty-five of the code of Virginia, in relation to the
collection of fees of the commissioner of the revenue, be amended and
re-enacted so as to read as follows, but in no case shall any fee be paid
to a commissioner of the revenue unless the transfers required by law
have been actually made, whereby such commissioner of the revenue
becomes entitled to such fee:

§ 525. How made out and collected.—The commissioner may make
out tickets for their fees and place them in the hands of a sheriff or
constable to be collected and accounted for in the same manner that
clerk’s fees are collected and accounted for. The said commissioners
shall be subject to the same penalties as clerks of the courts for issuing
tickets wrongfully: provided, however, that in the counties of Henrico,
Chesterfield, Bedford, Elizabeth City, Hanover, Pulaski, Giles, Bruns-
wick, Montgomery, Rockbridge, Madison, Orange, Roanoke, Albemarle,
Isle of Wight, Southampton, Augusta, Amelia, Nottoway, Greene, Madi-
son, Dinwiddie, Warwick, Warren, Louisa, Clarke, Norfolk, and Cul-
peper, and in the cities of Richmond, Manchester, Norfolk, Roanoke,
city of Staunton, Alexandria, Newport News, Charlottesville, Danville,
and Buena Vista, the transfer fees allowed by law to the commissioner
of the revenue for said counties and cities shall be collected by the clerk
of the court of record of said counties and cities at the time
of recording deed; and provided further, that in no case shall
but one fee be charged; and in order to avoid any misconception
of this act, the fee shall be collected from the first vendee, and
no additional fee for the transfer of any property on which said
fee has been paid, shall be collected during the fiscal year ter-
minating on the thirty-first day of December of each year. The
clerk at the time the commissioner of the revenue returns to the clerk’:
otfice the land books, according to law, shall account to him for the
fees so collected, deducting therefrom a commission of ten per centum
for his services, except that the clerk of the corporation court of the
city of Alexandria, and the clerk of the county court of Pulaski county

may deduct therefrom a commission of twenty-five per centum for his
services.

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