CHAP. 453.—An ACT to amend and re-enact section 26 of chapter 60
Special Session Acts of 1879, approved April 1, 1879, prescribing
the duties, powers, liabilities and compensation of certain county

officers.
Approved March 6, 1886.

1. Be it enacted by the general assembly of Virginia, That
section twenty-six of chapter sixty of Acts and Joint Resolu-
tions of the general assembly, passed at the special session
convened March four, eighteen hundred and seventy-nine, ap-
proved April one, eighteen hundred and seventy-nine, pre-
scribing the duties, powers, liabilities and compensation of cer-
tain county officers, and so forth, be amended and re-enacted
so as to read as follows:

§ 26. Each of the said lists shall be presented to the court of
the county or corporation and examined by the court. The
court being satisfied of the correctness of the said lists, and that
the different taxes are correctly extended, or having corrected
them if erroneous, shall enter of record an order requiring the
clerk to record such lists in a book kept for the purpose—the
original lists shall be preserved by the clerk in his office; and
the judge of the county or corporation court shall forthwith
certify to the auditor of public accounts the aggregate amount
showing the several kinds of taxes of such lists, so far as the
same shall pertain to state taxes; and the aggregate amount
showing the several kinds of taxes of such lists, so far as the
same shall pertain to county or corporation taxes; to the board
of supervisors of the county or town or city council, as the
case may be, Upon the receipt of such certificate of the judge
of the court for the county or corporation showing the aggre-
gate amount of such lists pertaining to state taxes, the auditor
of public accounts shall credit the treasurer of each county or
corporation with the amount. of his delinquent lists for state
taxes so returned; and upon the receipt of such certificate, the
board of supervisors of the county or town or city council shall
credit the treasurer with the amount of county or town levy so
returned delinquent. Such credits shall be given the treasurer
upon his account for the collection of annual assessed state tax
and county and corporation levy respectively; but he shall be
debited upon books kept for the purpose by the auditor of
public accounts, board of supervisors of the county, and coun-
cil of the city or town respectively, to be known as ledgers re-
lating to delinquent taxes, with the respective amounts of de-
linquent taxes so certified, other than the delinquent capitation
tax or levy, and the delinquent personal property tax or levy.
After the said delinquent taxes or levies are returned and certi-
fied as aforesaid, the treasurer shall proceed to collect said de-
linquent tax and levy, other than the capitation and personal
property tax or levy, and to that end shall obtain copies of
such lists from the clerk of the county or corporation court.
For all collections so made on account of delinquent state tax,
the treasurer shall account to the auditor of public accounts,
and pay the same into the treasury of the commonwealth. For
all collections so made on account of delinquent county or cor-
poration levy, the treasurer shall account to the board of su-
pervisors of the county and council of the corporation respec-
tively. The delinquent capitation and personal property tax
due the state shall be collected in the mode now provided by
law. The delinquent capitation and personal property levy
for the county and corporation respectively, shall be collected
by a collector appointed by the board of supervisors or council
of the corporation, who shall take such bond and allow such
commission for collection as they may deem proper,
2. This act shall be in force from its passage.