Chap. 188.—An ACT to permit B. Alsop to have the assessment of his
lot in Richmond corrected.

Approved March 4, 1878.

1. Be it enacted by the general assembly of Virginia, That
B. Alsop be at liberty to apply to the hustings court of the
city of Richmond to have the assessment of his lot at the
corner of Main and Belvidere strects, in the city of Rich-
mond, corrected, and the said hustings court shall proceed
upon said motion under sixth section of chapter thirty-two
of the Code of eighteen hundred and seventy-three, as though
the ssid motion bad been made in the time prescribed by the
said section: provided, that all the costs of the said motion
shall be borne by the said B. Alsop.

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

Chap. 188.—An ACT to amend and re-enact section 29 of an act en-
titled an act prescribing the duties, powers, liabilities, and compen-
sation of certuin 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, in relation to the returns of improper assessment of
lands, delinquent lands, and insolvent capitation and property taxes.

Approved March 12, 1878.

1. Be it enacted by the general Assembly, That section
twenty-nine of an act entitled an act prescribing 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, be amended and re-
enacted so as to read as follows: )

§ 29. The lists required by the twenty-third section of this
act to be made out by the treasurer shall not be presented
to the court nor allowed unless they have been first submit-
ted to the commissioner of the revenue for the district to
which they relate, or, in the case of bis death, to some other
commissioner, and are accompanied by the written opinion
of such commissioner touching the propriety of such lists,
and each case therein contained verified by his oath, and
shall also have been submitted to the board of supervisors of
the county, and are accompanied by the certificates of said
board touching the propriety of such lists and each case
therein contained. The said supervisors, who are hereby
constituted a board to revise said lists, shall assemble for the
purpose at their respective courthouses before the court day
to which said lists are returnable by the treasurers or col-
lectors. A certified copy of the first and third lists hereto-
fore returned, shall be placed by the auditor of public accounts
within sixty days after receiving the originals, or as soon
thereafter as practicab'e, in the hands of any sheriff, ser-
geant, constable, or collector, for collection; the same to be
accounted for within one year thereafter—said officer to have
the same power of distress as treasurers, and shall aceount
for the same in like manner; and he and his sureties shall
be subject to all such remedies as are given the common-
wealth against treasurers for failure to pay; and his com-
pensation shall not exceed twenty per contum of the amount
collected and paid into the treasury. Within sixty days
after tho said first and third lists have been allowed, accord-
ing to the provisions of this section, and at the time when
they are first forwarded to the auditor of public accounts, it
Bhall be the duty of the clerk of the county or corporation
court of each county or corporation to lay a certified copy
thereof, including state and county and corporation taxes,
before tho board of supervisors of the corporation judge, as
the case may bo, and it shall be the duty of the supervisors
and the judge aforesaid to cause said lists, or 80 much thereof’
as may be deemed advisable, published, for two successive
weeks, in a newspaper in the county or corporation, or in
handbills, to be posted generally throughout the county or
corporation, and on the courthouse thereof, for three succes-
sive terms of the court. The provisions of this act shall
apply to county and corporation taxer the same as to state
taxes, the proper officers thereof being hereby duly empow-
ered to carry out said provisions; but in no case shall such
delinquent lists be placed for collection in the bands of any
officer who has returned the same.
2. This act shall be in force from its passage.