Chap. 395.—An ACT to amend and re-enact section 447 of the code of Virginia,
as amended by an act approved February 18, 1890, relating to the manner
in which taxes shall be extended.

In effect February 17, 1200.

1. Be it enacted by the general assembly of Virginia, That section
four hundred and forty-seven of chapter twenty-three of the code of
Virginia, as amended by an act approved February eighteenth, eighteen
hundred and ninety, relating to the manner in which taxes shall be
extended, be amended and re-enacted so as to read as follows:

§ 447. Taxes for the year nineteen hundred and one, and every fifth
vear thereafter (being the years next succeeding the making of assess-
ments), shall be extended upon the basis of assessments of real estate
made in accordance with the provisions of this chapter: provided, that
in the city of Manchester, taxes for the year nineteen hundred shall be
extended upon the basis of the assessments made in the year eighteen
hundred and ninety-five, and afterwards in accordance with the provisions
of this section, as hereinbefore provided.

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