Chap. 13.—An ACT allowing John H. Sears, treasurer of Mathews
county, time to make his return of delinquents and insolvents in the
revenue of 1875.

Approved January 11, 1877.

Whereas, by the twenty-eighth section of the act prescri-
bing the duties, powers, liabilities and compensation of certain
county officers, providing for the collection of taxes and for
the repeal of chapters thirty-seven and forty-six of the Code
of eighteen hundred and seventy-three, approved March
twenty-ninth, eighteen hunjired and seventy-five, as amended
by the act approved March twenty-ninth, eighteen hundred
and seventy-six, the treasurers of the several counties of the
commonwealth are allowed to be credited by th» auditor of
public accounts with the amount of delinquents and insol-
vents uncollected by them, if the return thereof be presented
at his office within three months next gfter the final scttle-
ment of their accounts, but not otherwise.

And whereas John H. Sears, the treasurer of Mathews
county, did not make the said return within the time so pre-
scribed, on acccuut of the failure of the county court to cer-
tify the same, but presented it a short time thereafter, which
under the law the auditor was prohibited to receive; therefore
1. Be it enacted by the general assembly, That the sai
treasaorer shall be and is hereby allowed until the twenty-fift
of February, eighteen hundred and seventy-seven, to mak
retarno of his said delinquent and insolvent lists for the yea
eighteen hundred and seventy-five, and if made out and ce
tified according to law by that time, the auditor of publi
accounts is hereby authorized to allow the proper credi
therefor in the final settlement of the accounts of said tres
surer.
2. This act shall be in force from its passage.