Chap. 96.—An ACT to amend and re-enact section 18, chapter 3 ;
sections 5, 9, 10, and 11, chapter 4, and sections 5 and 7, chapter
5 of an act entitled an act to provide a eharter for the city of
Petersburg, approved March 11, 1875, as amended by act ap-
roved April 4, 1887, relative to the election of a collector of de-
inquent city taxes, prescribing the powers and duties of that
officer; and as to the offices of street commissioner and city
engineer for the said city..

Approved January 25, 1890.

1. Be it enacted by the. general assembly of Virginia,
That section eighteen of chapter three; sections five, nine,
ten, and eleven of chapter four; and sections five and
seven of chapter five of an act entitled an act to provide a
charter for the city of Petersburg, approved March elev-
enth, eighteen hundred and seventy-five, as amended by
an act approved April fourth, eighteen hundred and
seventy-seven, be amended and re-enacted so as to read as
follows:

Cuaprter ITI.

$18. The common council may elect a superintendent
of the water-works, a register of the water-works, one
clerk of centre market, one clerk of old market, one
keeper of the powder magazine, a keeper of the hay scales,
a keeper of Blandford cemetery, and a collector of delin-
quent city taxes, each of whom shall hold his office for
the term of two years, unless sooner removed from office,
and shall execute such sufficient bonds and receive such
compensation as the council may prescribe. And if at
any time it shall be adjudged by two-thirds of all of the
members of the council by vote taken by yeas and nays,
and recorded, that the interest of the city demands the
creation of other offices, then such as they may prescribe
may be by such authority created; and the council may
prescribe the duties of and devolve the same upon the
officers heretofore mentioned in this section (or upon such
officers as they may create under this section), and for the
proper discharge thereof they may take from them all
necessary and sufficient bonds: provided that the term of
office of any such person so elected to any office created as
aforesaid shall not extend beyond the last day of June in
the year in which any election of any portion of said
council may occur.

CHAPTER IV.

$5. The common council may vest in the collector of
city taxes and of any other assessments which the said
council is authorized to make, and in the collector of de-
linquent city taxes any and all powers which are now or
which may hereafter be vested in any collector of state
taxes, may prescribe the mode of proceeding of the said
collector of city taxes and assessments aforesaid, and of
the collector of delinquent city taxes, and the mode of
proceeding against the said officers, or either of them, for
the failure to perform his or their duties.

$9. The collector of delinquent city taxes shall, under
the direction of the common council, cause to be pub-
lished in one of the daily newspapers published in the
city of Petersburg, or in any other manner which the
common council may deem advisable, not more than
twenty days nor less than ten days previous to such
sale, a list of the several parcels of real estate to be
sold, the time and place of sale, and shall describe therein
each parcel of real estate in the same manner as the same
is described in the assessment rolls in which said tax or
ssessment is imposed thereon, together with the name of
ne person and the amount of the tax and assessment
hereon. ‘
$10. If such tax or assessment, and the percentage,
nterest, and expenses aforesaid be not paid previous to
he day for which such sale is advertised, or on some other
ay immediately thereafter to which such sale may be
djourned, the collector of delinquent city taxes shall
»vroceed to make sale accordingly of the said several par-
ls of real estate, or so much thereof as may be necessary,
o the highest bidder; and such sale may be adjourned
rom day to day until it shall have been completed. After
uch sale shall have been made the collector of delinquent
‘ity taxes shall execute to the purchaser of each parcel sold
4 certificate of sale, in which the property purchased shall
pe described as it appears on the assessment rolls afore-
said, and the aggregate amount of tax or assessment, with
charges and expenses specified; but the collector of de-
linquent city taxes shall nof for himself, either directly
or indirectly, purchase any real estate so sold.
$11. If at any such sale no bid shall be made for any
such parcel of land, or such bid shall not be equal to the
tax or assessment, with interest and charges, then the
same shall be cried out to the city of Petersburg as the
purchaser thereof. Whenever the said city shall have
become such purchaser, the collector of delinquent city
taxes shall record in a book a description of the property
so purchased by the city and the aggregate amount of tax
or assessment thereon, which book shall be kept in the
office of such collector of delinquent city taxes, who shall
continue to collect the taxes which shal] from time to
time become due thereon until otherwise ordered by the
council. <And the said collector of delinquent city taxes
shall deliver to the treasurer of the said city a certificate
showing a description of the said property, the amount of
tax, expenses, and so forth, just as is provided above, when
an individual shall become the purchaser.

CHAPTER V.

$5. The collector of city taxes shall collect all taxes
and assessments which may be levied by said city, and
perform such other duties as may be herein prescribed or
ordained by the council, save so far as is in this act set
forth as to the authority and duties of the collector of
delinquent city taxes. The collector of city taxes and the
collector of delinquent city taxes shall each keep his office
at such place as shall be designated by the council, and
each shall keep in such office such books, vouchers, and
accounts as the council may direct and prescribe, all of
which shal] be subject to the inspection and examination
of the mayor, the president, and members of the common
council, and of any committee of said council. Each of
the said officers shall make report in writing, under oath,
to the city treasurer weekly, or oftener if required, as to
the amount of all moneys collected by him, and shall pay
the same into the city treasury weekly. At the end of
each fiscal year each shall submit to the council a state-
ment of all moneys collected by him during the year, and
the particular assessment or account upon which collected,
also a statement showing the amount uncollected.

§7. It shall be the duty of said collector of delinquent
city taxes to conduct all the proceedings and render all
the service necessary to perfect the sale and transfer of
real estate in said city, when the same shall be sold or
advertised for sale for the non-payment of any tax or
assessment imposed by the common council as herein
provided.

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