CHAP. 281.—An ACT to extend the time for collection of taxes in
the county of Buchanan for the years from 1875 to 1877, inclusive.

Approved March 9, 1880.

Whereas it is represented to the general assembly that there
are in the hands of L. L. McFarland, late treasurer of Buch-
anan county, whose term of office expired the first day of
January, eighteen hundred and seventy-eight, a large amount
of uncollected tickets for state taxes, licenses and county levies
for the years eighteen hundred and seventy-five, seventy-six,
and seventy-seven; and whereas it satisfactorily appears that
justice to the sureties on the official bonds of said L. L. McFar-
land demands that such uncollected tickets shall be collected ;
therefore,

1. Be it enacted by the general assembly of Virginia, That
T. A. Gillespie, present treasurer of Buchanan county, be and
he is hereby authorized to collect such tickets for state taxes,
licenses and county levies as yet remain uncollected in the
hands of said L. L. McFarland, late treasurer aforesaid, for the
years aforesaid, which have not been returned as delinquent,
and that the said T. A. Gillespie shall have the same power of
levy and distress to enforce collection of said tickets and
licenses as is given to any treasurer to exercise after the first
day of March, eighteen hundred and seventy-nine: provided,
that the said T. A. Gillespie shall be required, as provided for
treasurers ordinarily, to give bond and security requiring him
to pay over all moneys collected under authority of this act to
the treasurer of Virginia, in payment or in part thereof of such
indebtedness as may there appear against said L. L. McFarlanc
and his sureties in consequence of the defalcation of said L. L
McFarland, late treasurer of Buchanan county; and further
that the said T. A. Gillespie shall be required to account fully
for all said collections equally, as in justice to said L. L
McFarland and his sureties for all moneys collected and al
tickets, licenses and levies taken in hand by authority of thi
act by properly authenticated vouchers or the return, as pro
vided by law in other cases, of such tickets as may remain un
collected: and provided further, that the said tickets, licenses
and so forth, shall be collected within the period of tim
elapsing between the date of compliance with the provision:
of this act in relation to the giving of a new bond and the
first day of July, eighteen hundred and eighty-one: provided
further, that the said T. A. Gillespie shall be allowed to receive
the same compensations for collections hereinbefore provided
as is now allowed by law for like collections.
2. This act shall be in force from its passage.