Chap. 61.—An ACT for extending the time for the Collection of Taxes
and County and Township Levies for the year 1874.

Approved January 20, 1875.

1. Be it enacted by the general assembly of Virginia, That
the several collectors of taxes and county and township levies
of the cities, towns and townships of this state, be allowed
until the first day of June, eighteen bundred 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 collections; and that the several trea-
surers of the counties and corporations of this estate be
allowed until the first of June, cighteen hundred and seven-
ty-five, to make their final settlement with the collectors in
their respective counties and corporations; and that the said
treasurers be allawed until the fifteenth day of June, eigh-
teen hundred and seventy-five, to make their final settlement
with the auditor of public accounts: 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 snid 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 thé state as
now prescribed by law: provided further, that the several
treasurers and collectors of taxes, and county, city and town-
ship levies of this state, shall before they are allowed to dis-
charge these duties of their office under the provisions of this
act, that the consent of the sureties cf said collectors and
treasurers may be given in person before the county judge
in term time or vacation, or by a writing signed by such
sureties, or by power of attorney authorizing some other
person to sign their names thereto, said writing to be duly
recorded by the clerk of the county court and certified tethe
auditor of public accounts: provided, that if the said treasu-
rers and collectors shall fail to renew their bonds as herein
provided, their offiees shall be deemed vacant, and the va-
eancy shall be filled {n the manner now provided by law:
and provided further, that it shall not be lawful for the col-
lectors to sell for the said taxes before the first day of April,
eighteon hundred and seventy-five. The several collectors
and treasurers of the counties of this commonwealth are
hereby required to make payment on the first of every
month, of all amounts received up to said dates.

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