Chap. 116.—An ACT to amend and re-enact the Act approved January
20th, 1875, entitled an Act for Extending the time for the Collection
of Taxes and County and Township Levies for the year 1874.

Approved February 23, 1875.

1. Be it enacted by the general assembly of Virginia,
That the act approved January twentieth, eighteen hundred
and seventy-five, entitled an act for extending the time for
the collection of taxes and county and township levies for
the year eighteen hundred and seventy-four, be amended
and re-enacted so as to read as follows:

2. That the several collectors of taxes and county and
township levies of the cities, towns and townships of this
state, with the consent of the sureties on their official bonds,
or upon the execution of a new bond, be allowed until the
first day of June, eighteen hundred and seventy-five, instead
of the first day of March, eighteen hundred and seventy-five,
as now provided by law, to proceed with and close up their
several collectigns; and that the several treasurers of the
counties and corporations of this state, with the like consent
of their sureties, or upon the execution of new bonds, be
allowed until the first day of June, eighteen hundred and
seventy-five, to make their final settlement with the collec-
tors in their respective counties and corporations; and that
the said treasurers, with like consent of their sureties, or
upon the execution of new bonds, be allowed until the fif
teenth day of June, eighteen hundred and seventy-five, to
make their final’ settlement with the auditor of public ac-
counts: provided, the extension of time hereby granted shall
not apply to taxes and county and township levies already
collected and in the hands of the said officers, and that all
collections which may be made by them prior to the first
day of June, eighteen hundred and seventy-five, shall be paid
into the treasury of the state as now provided by law: pro-
vided further, that the consent of the sureties of said collec-
tors and treasurers may be given in person or by power of
attorney before tho county judge, in term time or vacation,
by a writing signed by such sureties; said writing to be duly
recorded by the clerk of the county or corporation court, and
certified to the auditor of public accounts.

3. It shall not be lawful for the collectors to sell, for the
said taxes of eightcen hundred and ‘seventy-four, before the
first day of April, eighteen hundred and seventy-five.

4. The several collectors and treasurers of the counties,
cities and towns of this commonwealth, are hereby required
to make payment on the first day of every month of all

‘moneys received by them up to the said first day of every
month.

5. If the said treasurers and collectors shall fail to obtain
the consent of their sureties, or to renew their bonds as pro-
vided by this act, their offices shall be deemed vacant, and
the vacancy shall be filled in the manner provided by law.

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