Chap. 54.—An ACT to Provide for the Collection of Taxes and Ooanty
Levy in the Township of Manchester, Chesterfield County, Asaasced
for the year 1873.

Approved February 20, 1874.

Whereas, it has been represented to the general assembly
of Virginia, that no assessor’s books, assessing the taxes for
the year eighteen hundred and seventy-three, in the town-
ship of Manchester, Chesterfield county, have as yet been
made out, and consequently no state, county, or other taxes
have been collected in said township; and whereas, to collect
said taxes, it will be necessary for this general assembly to
extend the time for the collection thereof; therefore,

x 1. Be it enacted, That the treasurer of Chesterfield county
shall commence to receive the state, county and other taxes,
as:soon as he may receive copies of the assessor’s books, and
for this purpose, shall advertise for at least ten days, at the
voting places in said Manchester township, and in such other
manner as may be necessary to give publicity thereto, upon
what days he will be at some convenient place in said town-
ship to receive taxes, and shall, at the time specified, go to
said place so designated, and remain there not less than five
days, for the purpose of receiving said taxes, and shall re-
ceive the same, whenever tendered in said township, up to
the first day of April, eighteen hundred and seventy-four,
and shall have all other powers for the collection thereof
conferred upon him by general law.

a 2. All taxes and levies not paid to the said treasurer by

' the first day of April, eighteen hundred and seventy-four,
shall be by him placed in the hands of the collector for the

. said Manchester township, with five per centum on the
amount thereof added; and said treasurer shall take from
such collector separate receipts for said taxes and levies.

3. If said taxes and levies are not paid, and the insolvent

, Lists returned certified according to law by the fifteenth day
of July, eighteen hundred and seventy-four, it shall be the

duty of the said treasurer to proceed against the said collec-
tor, and his sureties upon his bond, as is now required by
existing general lawe

4, The said treasurer shall be allowed until the first day

of August, eighteen hundred and seventy-four, to make his
final settlement with the auditor of public accounts, in regard
to the taxes received from Manchester township, but in ref-
erence to all other taxes, he shall settle at the times and in

,. the manner now prescribed by law: provided, the consent of
the sureties of the treasurer and township collector may be
given to the extension of time herein provided for in person
before the county judge, in term time or vacation, by a wri-
ting signed by such sureties, said writing to be duly recorded
by the clerk of the county court, and certified to the auditor
of public accounts.

it 5. This act shall be in force from its passage.