Chap. 560.—An ACT to provide for the more effectual and expeditious
collection of taxes on delinquent lands.

Approved March 19, 1884.

1. Be it enacted by the gencral assembly of Virginia, That
the treasurers in the several cities, towns and counties of this
commonwealth, shall, annually, return to the clerk’s office of
the corporation or county court for his corporation or county,
a statement showing the several tracts of land returned by
‘him as delinquent for said year in said corporation or county,
stating the number of acres in said tract, the person against
whom the taxes are assessed, and the amount of such taxes
for state, corporation and county purposes, respectively, which
said statement the clerk of said court shall record in a book
to be kept for the purpose, properly indexed.

2. The clerk of said court shall receive from any person
against whom said taxes were assessed and returned delin-
quent, the amount of such taxes, executing to said party a
receipt for the same, and endorsing upon his record the fact
of the aforesaid payment.
3. The clerk shall, annually, as now provided by law, ac-
count with and pay over to the auditor of public accounts the
amount of state taxes collected by him, and to the treasurer
of his corporation or county the amount of such corporation
or county taxes collected by him.

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