Chap. 477.—An ACT to amend and re-enact section 625 of the code of Virginia,
in relation to the collection of taxes.

Approved February 28, 1804.

1. Be it enacted by the general assembly of Virginia, That sec-
tion six hundred and twenty-five of the code of Virginia, edition of
eighteen hundred and eighty-seven, be amended and re-enacted so
as to read as follows:

§ 625. Where land lies partly in one county and partly in another
county or corporation, how distress made; where residence of owner
is in a different county or corporation or tax-payer moves out of the
county or corporation, how taxes and levies collected.— Where taxes
or levies are assessed on a tract of land lying partly in one county
and partly in another county or corporation, the treasurer of the
county or corporation in which the taxes or levies are so assessed
may distrain on the part of the land lying in the other county or
corporation in the same manner as if such part was in his own
county or corporation; and when the land or other property is in a
county or corporation different from that of the residence of the
owner, or where a person assessed with any taxes or levies, before
paying the same, removes from the county or corporation in which the
assessment was made, the treasurer shall have the same remedies
for the collection of all such taxes and levies, in all respects as if
the person owing the taxes and levies resided in the officer’s own
county or corporation, or the said treasurer may transfer to the
treasurer of the county or corporation in which such person resides
the tickets for taxation and levies against such person or property,
and the last named officer shall proceed to collect the same and pay
the proceeds to the former officer, and the commission for collecting
the said tickets shall in such case be shared equally by the said
officers.

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