Chap. 632.—An ACT to amend and re-enact section 603 of the code, as amended
and re-enacted by an act approved January 4, 1898,

Approved March 1, 1898.

1. Be it enacted by the general assembly of Virginia, That section six
hundred and three of the code, as amended and re-enacted by an act ap-
proved January fourth, eighteen hundred and ninety-eight, in reference
to the collection of taxes, 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 of December; treasurer to call on each taxpayer;
when they may distrain.—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 com-
missioner’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] districts, and in such manner as may be necessary to
give general publicity thereto, upon what days he will be at some conve-
nient public places in each magisterial district to receive taxes and levies;
and shall, at the time specitied, go to the places so designated, and
remain there not less than three days, for the purpose of receiving the
state taxes and county levies, and shall receive the same, and so forth.
Any person failing to pay any state taxes or county and city levies to
the treasurer by the first day of December shall incur a penalty thereon
of five per centum, which shall be added tothe amount of taxes or levies
due from such taxpayer, which, when collected by the treasurer, shall
be accounted for in his settlements. 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 corpora-
Lion, for payment thereof; 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 should it come to the knowledge of the treasurer that
any such person or persons owing such taxes or levies 18 moving, or contem-
plates moving, from the county or corporation prior to the first day of Decem-
her, 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: provided further, 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
city 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.