Chap. 309.—An ACT to amend and re-enact section 622 of the code of Vir-
ginia, in reference to the property that may be distrained for taxes, as
amended and re-enacted by an act approved January 16, 1890, as further
amended and re-enacted by an act approved March 2, 1894, as further
amended and re-enacted by an act approved March 3, 1898, and to provide
for the collection of unpaid taxes by renting real estate, and to fix the
fees and charges in connection with proceedings under this act.

Approved February 9, 1900.

1. Be it enacted by the general assembly of Virginia, That section
six hundred and twenty-two of the code of Virginia, as amended and
re-enacted by an act approved January fifteenth, eighteen hundred and
ninety, as further amended and re-enacted by an act approved Januarv
twenty-third, eighteen hundred and ninety-six, as further amended and
re-enacted by an act approved March third, eighteen hundred and
ninety-clght be amended and re-enacted so as to read as follows:

$622. Any goods or chattels in the corporation or county belonging
to the ‘person or estate assessed with taxes or levies, may be distrained
therefor by the treasurer, sheriff, sergeant, constable, or collector. In
all cases property subject to levy or distress for taxes shall be liable tc
levy or distress in the hands of any person for taxes thereon.

Any timber or wood growing on the land belonging to the person or
estate assessed with taxes or levies may be distrained and sold, so far
as necessary, to pay the amount of such taxes and levies and expense of
sale, and shall be sold standing in the manner prescribed for the sale
of goods and chattels, other than horses, mules, and oxen, under distres-
or levy for taxes; and the purchaser shall have the right to cut and
carry away such wood or timber within twelve months after the pur-
chase of the same, with the right of ingress and egress for this purpose.
but shall not haul the same over any lands occupied at the time by
growing crops.
~ Any real estate in the county or corporation belonging to the person
or estate assessed with taxesor levies die on such real estate, may be
rented or leased by the treasurer, sergeant, or collector, at public out-
cry, in the discretion of such treasurer, sergeant, or collector, either at
the front door of the court-house or on the premises, or at some public
place in the community where the premises are situated, after giving
not less than fifteen days’ notice by printed or written notices posted
at the front door of the court-house, and at three or more places in the
neighborhood of the real estate to be leased, such leasing shall be for a
term not exceeding one year, and for cash suflicient to pav the taxes or
levies due on the real estate so rented, and the costs and charges of
advertising and leasing.

When a lease is effected, the treasurer, sergeant, or collector leasing
such real estate, shall put the lessee in possession thereof, and for such
purpose shall have lke powers as those exercised by a sheriff acting
under a writ of possession.

When the sheriff, sergeant, or collector advertises and leases, or ad-
vertises without leasing, a parcel of real estate under this section, he
shall receive a fee of sixty cents, to be paid as a part of the costs of this
proceeding.

In all cases where a treasurer, sergeant, or other collecting officer, has
to levy or distrain and sell, or levy or distrain without selling, he shall
receive a fee of sixty cents, to be collected with the taxes. But in no
case shall any of these fees ‘be paid bv the state.

When real estate is advertised for leasing for the taxes and there is
any tenant in possession of the property so advertised, then the treas-
urer or other collecting officer making the lease, shall serve upon such
tenant, at least five days prior to the day of leasing, a copy of the
notice of leasing.

This service shall be in conformity with section thirty-two hundred
and seven of the code of Virginia.

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