Chap. 361.—An ACT to provide for the collection of delinquent taxes and levies
in the county of Isle of Wight on property other than real estate.

Approved February 17, 1898.

1. Be it enacted by the general assembly of Virginia, That the audi-
tor of public accounts, within sixty days after receiving from the treas-
urer of the county of Tele of Wight list of delinquent taxes and levies
assessed in said county other than on real estate required by section six
hundred and five and section six hundred and eight of the code of Vir-
ginia, to be made by such treasurer and certified to the auditor, shall
certify to the county court of the county of Isle of Wight a copy ‘of the
said list, and thereupon the judge of the said court, either in term or in
vacation, shall place the said list for collection in the hands of some offi-
cer, as prescribed by section six hundred and twelve of the code of Vir-
winia, for the purpose and object and upon the terms and conditions,
and subject to the Hability in said section mentioned, or in the discre-
tion of said judge, in the hands of-some suitable and discreet person
other than the officer who returned the same, who shall proceed to col-
lect the same, giving to each person from w hom such collection is made
a receipt specifying the several items of taxes and levies 8o collected,
and shall account to the auditor within one year after the said list is
placed in his hands.

2. Any person, other than such officer, so appointed as aforesaid shall,
hefore entering upon the performance of the duties Imposed by this act,
execute such bond as is required by section one hundred and seventy-
seven of the code of Virginia, with sureties as therein prescribed, to be
recorded as therein mentioned in a penalty equal to the amount of the
tuxes and levies embraced in said list. The said person appointed
under this act as aforesaid shall have the same power of distress and be
accountable for said taxes and levies in like manner as treasurers, and
he and his sureties shall be subject to all such remedies as are given to
the commonwealth against treasurers for failure to pay.

3. All acts or parts of acts so far as the same apply to the county of
Isle of Wight be, and are hereby, repealed.

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