Chap. 55.—An ACT to amend and Re-enact an Act entitled an Act to
amend and Re-enact an Act entitled an Act for the Relief of the late
Sheriffs of the Commonwealth, approved February 21st, 1872.

Approved February 4, 1873.

1. Be it enacted by the general assembly, That a bill entitled
an act for the relief of the late sheriffs of the commonwealth,
approved July eleventh, eighteen hundred and seventy, and
amended and approved February twenty-first, eighteen hun-
hred and seventy-two, be amended and re-enacted so as to read
as follows: |

§ 1. Be it enacted by the general assembly of Virginia, That
the late sheriffs of the counties of this state, or their deputies,
be, and they are hereby authorized to receive and collect taxes,
fee-bills and county levies where the parties have not been re-
turned delinquent, which were due in the years eighteen hun-
dred and sixty-eight, eighteen hundred and sixty-nine, and
eighteen hundred and seventy, 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 one year from the ap-
proval of this act: provided, that no sheriff shall be entitled to
the benefit of this act who has not fully paid and discharged
a'] accounts and liabilities charged against him upon the books
of the auditor of this state, or shall pay and satisfy all the
claims and liabilities aforesaid on or before the first day of
July, eighteen hundred and seventy-three, damages awarded
on judgment excepted; 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 personal
representative to place them in the hands of the sheriff, who
shall collect the same according to the provisions of this act;
and when the sureties of any defaulting sheriff shall have paid
and satisfied all claims and liabilities aforesaid, it shall be law-
ful for such sureties to place them in the hands of the acting
sheriff who shall collect the same according to the provisions
of this act, and be entitled to the same rates of compensation
as are allowed to collectors for like services: 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 possession of such land,
other than the tax-payer, be liable for the tax on the said land.

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