Chap. 42.—An ACT toextend the time within which the several trea-
surers and collectors of taxes duc the State may make final settle-
ments with the auditor af public accounts of the State taxes on
realand personal property for the year Iss; and to provide for the
payment of the frec-sel ool teachers during the period of such ex-
tention, so fiir as may be necessary, out of the finds in the Stuute
treasury.

Approved April 6, 1887.

1. Be it enac ‘ted by the general assembly of Virginia, That
the several treasurers and collectors of taxes due the State
be allowed until the first day of September, cryghteen liun-
dred and eiehty-seven, to make their final settlements with
the auditor of public accounts of the State taxes on real and
personal property for the year eighteen hundred and eighty-
six: provided that the extention of time hereby granted shall
not apply to taxes already collected, and in the hands of such
treasurers and collecting ‘olticers, which shall be paid into the
treasury of the State as now provided by law.

2. The auditor of public accounts is hereby authorized to
issue his warrant on the treasury in favor of the treasurer of
any city or county, for an amount sufficient to pay the free
school teachers in his county or corporation, any sums due
them by the State, which the taxes collected by such treas-
urer and properly applic ‘able thereto are sullicient. to pay.
And the amounts of such warrants of the auditor on’ the
treasury shall be accounted for by the several county and
city treasurers, in the final settlements hereinbefore provided
for, to the extent of the State taxes collected, or which should
have been collected by them.

3. The several treasurers and collectors of taxes due the
State are hereby required during the year cighteen hundred
and cighty-seven, to make payment on the first day of every
month of all moneys received hy them for the State during
the preceding month.

4. The several treasurers of the counties and cities of the
commonwealth shall make out lists, as required by law, of
real estate which ts delinquent for the non-payment of the
taxes assessed thereon for the year eighteen hundred and
eighty-six, ax soon as practicable after the first day of Sep-
tember, eighteen hundred and cightv-seven, and not before.
The proceedings in respect to such lists and in-respect to the
land therein mentioned, shall be in all other respects as now
provided by law.

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