Chap. 50.—An ACT providing for the extension of the time for the
collection of the taxes in Essex county, and for the relief of the tax-
payers of the same.

Approved January 29, 1878.

Whereas the treasurer of Essex county resigned in Octo-
ber, eighteen hundred and seventy-seven, and his successor
was elected on the sixth November, and ‘the commissioner's
books were not ready before the ‘sixth day of December,
eighteen hundred and seventy-seven, in consequence whereof
no opportunity has been given to the taxpayers of said
county to avail themselves of the rebate of two per centum
provided for by law in the case of persons who pay their
taxes before the first day of December, and they have been
subjected to the charge of five per centum provided for by
law in the case of persons who fail to pay one-half of their
taxes before the first day of December, and this through no
fault of the taxpayers themselves, many of whom tendered
their taxes before the first day of December; therefore,

1. Be it enacted by the general assembly of Virginia, That
the treasurer of Essex county be and he is hereby author-
ized to rebate two per centum on the taxes and levies of all
persons in said county who shall pay, before the first day of

arch, eighteen hundred and seventy-eight, all taxes and
levies assessed against them for the year eighteen hundred
and seventy-seven; and that he shall not add to the taxes
and levies so paid in full the five per centum provided for by
law to be added to the taxes and levies of all persons who
may fail to pay one-half of the same before the first day of
December. And the time for the first settlement of the
said treasurer, a8 now provided for by law, is hereby ex-
tended to the first day of March, eighteen hundred and sev-
enty-eight.

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