Chap. 311.—An ACT for the Relief of the late Sheriffs of the Cothmon-
wealth.

Approved July 11, 1870.

1. Be it enacted by the general assembly, That the late
sheriffs of the counties of this state, or their deputies, be and
they are hereby authorized to receive and collect all taxes, fee
bills, and county levies which were due in the years eighteen
hundred and sixty-six, eighteen hundred and sixty-seven, and
eighteen hundred and sixty-eight, and are still unpaid; and
they shall hereby possess the same legal right in the collection
of the same they had or possessed at the periods hereinbefore
mentioned. Said right shall continue for two years from the
passage of this act: provided, that no sheriff shall be entitled
to the benefit of this act who has not fully paid and discharged
all accounts and liabilities charged against him upon the books
of the auditor of this state: and provided further, that when
a sheriff having such taxes, fee bills, and county levies due
him, shall have departed this life, it shall be lawful for his per-
sonal representative to place them in the hands of the sheriff,
who shall collect the same according to the provisions of this
act: provided, that this act shall not create any lien upon the
real estate of the tax-payer for the taxes hereby authorized to
be collected, nor shall the personal estate of the person in pos-
session of such land, other than the tax-payer, be liable for the
tax on said land.

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