Chap. 33.—An ACT to amend and re-enact section 372 of the Tax Code of Vir-
ginia, as heretofore amended, relating to collection of taxes and levies, and
to repeal section 373 of said Tax Code. [H. B. 11]

Approved September 11, 1933

1. Be it enacted by the General Assembly of Virginia, That section
three hundred and seventy-two of the Tax Code of Virginia, as. hereto-
fore amended, be amended and re-enacted so as to read as follows:

Section 372. Each treasurer shall commence to receive the State
taxes and local levies as soon as he receives copies of the commissioner’s
books, and continue to receive the same up to and including the fifth day
of December of each year; and for this purpose each county treasurer
shall, except in counties having an area of less than thirty square miles,
advertise tor at least ten days at the courthouse and at the voting places
in the magisterial districts, in such manner as may be necessary to give
general publicity thereto, upon what day or days or parts thereof, he
will be at some convenient public place in each magisterial district to
receive taxes and levies and shall, at the time specified, go to the places
so designated and remain there, during the time specified in such adver-
tisement, for the purpose of receiving the State taxes and county levies,
and shall receive the same. Any person failing to pay any State taxes
or county and city levies on or before the fifth day of December, shall
incur a penalty thereon of five per centum, which shall be added to the
amount of taxes or levies due from such taxpayer, which, when collected
by the treasurer, shall be accounted for in his settlements.

Interest at the rate of six per centum per annum from the sixteenth
day of June of the year next following the assessment year shall be col-
lected upon the principal and penalties of all such taxes and levies then
remaining unpaid, which penalty and interest shall be collected and ac-
counted for by the officers charged with the duty of collecting such taxes
or levies, along with the principal sum thereof.

But this paragraph shall not apply to local levies in any city or town
where penalty or interest on such levies is regulated by its charter, or
by other special provisions of law.

It shall be the duty of the treasurer, after the fifth day of December
to call upon each person chargeable with taxes and levies who has not
paid the same prior to that time, or upon the agent, if any, of such
1933 | | ACTS OF ASSEMBLY 61

person resident within the county or corporation for payment thereot ;
and upon failure or refusal of such person or agent to pay the same he
shall proceed to collect them by distress or otherwise. Should it come
to the knowledge of the treasurer that any such person or persons owing
such taxes or levies is moving or contemplates moving from the county
or corporation prior to the fifth day of December, he shall have power
to collect the same by distress or otherwise at any time after such said
bills shall have come into his hands; but it shall not be necessary for the
treasurer of the county of Henrico to designate or go to any place other
than the county courthouse in the city of Richmond in order to receive
the taxes and levies to be paid to such treasurer.

2. Be it further enacted that section three hundred and seventy-
three of the Tax Code of Virginia be, and the same hereby is, repealed.