Chap. 28.—An ACT to amend and re-enact section 603 of the code in reference to
when and where each county and city treasurer shall receive the taxes and
levies.

Approved January 4, 1898.

1. Be it enacted by the general assembly of Virginia, That section six
hundred and three of the code in reference to when and where each
county and city treasurer shall receive the taxes and levies be amended
and re-enacted so as to read as follows:

§ 603. When to receive them; shall advertise time and place; penalty
on taxpayers after first December; treasurer to call on each taxpayer;
when they may destrain.

Each treasurer shall commence to receive the state taxes and county
and city levies on or before the first day of July of each year, or as soon
thereafter as he may receive copies of the commissioner’s books, and
continue to receive the same up to the first day of December thereafter;
and for this purpose each county treasurer shall advertise for at least ten
days at the courthouse and at the voting places in the magisterial dis-
tricts, and in such manner as may be necessary to give general publicity
thereto, upon what days he will be at some convenient public places in
each magisterial district to receive taxes and levies, and shall at the time
specified go to places so designated and remain there not less than three

ays for the purpose of receiving the state taxes and county levies and
shall receive the-same, jand so forth.
Any person failing to pay any state taxes or county and city levies to
the treasurer by the first dav of December shall incur a penalty thereon
of five per cent., 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 settlement.

It shall be the duty of the treasurer, after the first 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
person resident within the county or corporation for payment thercof,
and upon failure or refusal of such person or agent to pay the same he
shall proceed to collect them by distress or otherwise: provided, that it
shall not be necessary for the treasurer of the county of Henrico to
designate or to go to any place other than the county courthouse in the
citv of Richmond in order to receive the taxes and levies to be paid to
such treasurer.

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