Chap. 270.—An ACT to amend and re-enact sections 18 and 20 of an
act entitled an act prescribing the duties, powers, liabilities and com-
pensation of certain county officers, providing for the collection of
taxes, and for the repeal of chapters 37 and 46 of the Code of 1873,
approved March 29, 1875, as amended by the act approved March
29, 1876. ; |

Approved April 2, 1877.

1. Beit enacted by the general assembly of Virginia, That
sections eighteen and twenty of an act entitled an act pre-
scribing 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-nine, eighteen hundred and seventy-five, as
amended by the act approved March twenty-nine, eighteen
hundred and seventy-six, be amended and re-enacted so as to
read as follows:

§ 18. Each treasurer shall commence to receive the state
taxes and county levies yearly, on or before the first day of
July, or as soon thereafter as he may receive copies of the
commissioner's books; and for this purpose shall advertise for
at least ten days at the courthouse and at the voting placcs
in the magisterial districts, und in such other manner as may
be necessary to give general publicity thereto, upon what
days he will be at some convenient public places in each
magisterial district to receive taxes and levies, and shall at
the time specified, go to said places so designated, in each
magisterial district, and remain there not less than threo
days, for the purpose of receiving as well the state taxes as
the county levies, and shall receive the same whenever ten-
dered, up to the first day of December, yearly. Any person
who shall pay to the treasurer of bis county, city or corpo-
ration, before the first day of December of each year, all the
taxes and levies assessed against him for that year, shall be
entitled to a rebate of two per centum thereon. If the tax-
payer shall pay one-half of his said taxes and levies before
the firs day of December in each year, he shall be allowed
an extension on the residue thereof until the first day of
March following; but if the said tax-payer shall fuil to pay
one balf of his taxes and levies by the first day of December
as aforegaid, then and in that case a penalty of five per
centum shall be added to the whole amount of tho taxes and
levies assessed against him for the year, and the treasurer
shall preceed to collect the same by distress or otherwise,
and uccount therefor in his settlement with the auditor of
papi accounts, as provided in the next succeeding section.

f the tax-payer shall pay one-half of his said taxes and
levies before the first day of December, and shall make de-
fault in the payment of the residue thereof on the first day
of March following, a penalty of five per centum shall be
added to the amount of said taxes and levies so in default,
which shall be collected and accounted for in the mode pre-
scribed in the first part of this section. The treasurer shall
at any time have the same power as is now given under ex-
isting laws to collect by distress or otherwise taxes or levies
against any tax-payer absconding or leaving his county or
corporation.

§ 20. The taxes collected under this chapter shall be paid
or accounted for as follows: Eac's treasurer shall, on the first
day of December of each year, make up a statement of all
moneys collected by him, which statement shall be verified
by affidavit and forwarded to the auditor of public accounts
within fifteen days, and at the same time shall pay into the
treasury the amount so collected. Heshall, on the first day
of March of each year, make a similar statement, and pay
over ali moneys collected since his last payment on account
of taxes and penalties. He shall, on the fifteenth of June of
each year, make his final settlement with the auditor of
public accounts, furnishing a statement of all moncys collec-
ted on account of taxes and penalties by him since his last
settlement with the auditor, and furnishing lists of insolvents
and delinquents at the period and in the mode prescribed in
section twenty-four of this act. If any treasurer fail to pay
over or account for the amount due, as shown by said state-
ments, within the time herein prescribed, be shall forfeit his
commissions on so much thereof as be shall so fail to pay
over and acccount for.

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