Chap. 357.—An ACT to Amend and Re-enact Section 75 of Chapter 230
of Acts of 1871-’72, as to Duties and Compensation of Certain Town-
ship Officers, approved July 11, 1872, and Acts Amendatory Thereof.

Approved April 2, 1873.

1. Be it enacted by the general assembly of Virginia, That A
section seventy-five of chapter two hundred and thirty of acts ff
of eighteen hundred and seventy-one and seventy-two, entitled to
an act to amend and re-enact an act prescribing the duties and
compensation of certain township officers, approved. July
eleventh, eighteen hundred and seventy-two, and acts amenda-
tory thereof, be amended and re-enacted so as to read as fol-
lows:

§ 75. If from any cause no township collector be elected in w
any township, or, being elected, fails to qualify, and the county ™
judge fail to find any suitable person to appoint who will ac
qualify, then such county judge shall make an order, either in
term time or in vacation, requiring the senior constable of
such township to be the collector thereof, who shall give an a:
additional bond, in a penalty equal to double the amount of
tax to be collected by him, and shall account for any taxes col-
lected by him at the same time and in the same manner as
collectors are now required by law. If said constable refuses w
to act as such collector, then said judge shall appoint a col- ™
lector for such township, who shall give bond in a penalty dou-
ble the amount of tax to be collected by him, and shall be paid
by the treasurer of such county a per centum, to be fixed by
said judge, but not to exceed ten per centum, including the
five per cent. added by the treasurers on the amount actually
collected and paid to the treasurer by said collector; but no
person who has been previously entitled to said office by elec-
tion, appointment or operation of law, shall be appointed
under this section: and provided further, that in any case
where there is no township collector, and where it is impossi-
ble for the judge to secure the services of any person to per-
form the duties of such collector, as authorized under this sec-
tion, it shall be the duty of the county or city treasurer to
proceed to collect, by distress or otherwise, all such taxes as
may not be paid on the first day of December, with five per
centum additional, as provided by law, and account for and
pay the same into the treasury of the state in like manner and
at such times as he is now required to account for and pay
such taxes as he may receive from the township collector; and
upon all such sums so paid in he shall be entitled to the same
commission that he is allowed upon all the sums so received
by him and paid into the treasury prior to said first day of
December, and in addition thereto, five per cent. upon the
amount of said collections.
2. This act shall be in force from its passage.