Chap. 560.—An ACT to amend and re-enact an act entitled an act to amend
and re-enact section 622 of the code of Virginia, in reference to the property
that may be distrained for taxes, approved January 15, 1890.

Approved March 2, 1894.

1. Be it enacted by the general assembly of Virginia, That sec-
on six hundred and twenty-two of the code of Virginia, as amended
» an act approved February fifteenth, eighteen hundred and ninety,
- amended and re-enacted so as to read as follows:
§ 622. Any goods or chattels in the county or corporation belong-
ing to the person or estate assessed with taxes or levies may be dis-
trained therefor by the treasurer, sheriff, sergeant, constable or col-
lector. Inall cases property subject to levy or distress shall be liable
to levy or distress in the handsof any person for the taxes thereon ;
and 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 thereof and expenses of sale;
or any farming or grazing land may be rented, either privately or
publicly, for one year, as may seem to the best advantage: provided
the lessee will pay sufficient amount in cash to discharge the taxes
due on said land, and the treasurer shall put the lessee in possession,
and any purchaser or renter shall have the right to cut and carry
away the timber purchased by him at such sale, and to have the
right to attend and remove any and all crops he may raise upon any
land rented: provided that the timber or wood shall be sold standing
in the manner prescribed by section nine hundred and six of the
code for the sale of goods and chattels, other than mules, oxen and
horses: and provided, further, that no purchaser in carrying away
timber or wood shall haul the same across or over any land occupied
at the time by a growing crop.

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