Chap. 222.—An ACT to Amend and Re-enact Section 4, Chapter 86 of Code
of Virginia (Edition of 1860), as to Qualification of Deputy Sheriffs and
Collectors.

Approved March 29, 1871.
4

1. Be it enacted by the general assembly, That section four
of chapter thirty-six of the Code of Virginia (edition of eighteen
hundred and sixty), be amended and re-enacted so as to read
as follows:

Ҥ 4, No distress shall be made for taxes or levies where the
sheriff or collector has had more than two years to collect the
same, unless it be for taxes returned delinquent, and sent out by
the auditor for collection, as provided by law, and except as is
provided in an act approved July eleventh, eighteen hundred
and seventy, entitled an act for the relief of the late sheriffs
of the commonwealth. But a sheriff or collector of a former
term may, notwithstanding the expiration of his term of office,
by himself or by his deputies, have the same powers of dis-
tress and sale as he possessed before said term expired; and
which right of distress and sale shall continue for the term of
two years from the time such right first accrued. And it shall
be lawful for deputies to qualify before the judge of the county
court, either in term time or in vacation, for such collections,
after the principal’s term of office has expired, at any time
within the two years hereinbefore allowed said principals to
distrain for taxes or levies.”

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