Chap. 658.—An ACT to validate and confirm an ordinance of the town of
Berkley as to taxes omitted to be assessed in the mode prescribed by its
charter for the years 1890, 1891, 1892 and 1893.

Approved March 5, 1894.

Whereas the twenty-third section of the charter of the town of
Berkley (act approved March third, eighteen hundred and ninety)
provides the mode in which the rolls of taxable persons and pro-
perty in said town shall be made out, and section one thousand and
forty-five of the code of eighteen hundred and eighty-seven directs
that delinquent lists of town levies shall be returned, examined and
posted or published as the council of the city or town may prescribe;
and no such rolls have been made out in the town of Berkley for the
years eighteen hundred and ninety, eighteen hundred and ninety-
one, eighteen hundred and ninety-two and eighteen hundred and
ninety-three, and no ordinance was made by the town of Berkley on
this subject until the —— day of December, eighteen hundred and
ninety-three, when an ordinance was made directing the recorder of
the town to make out a roll of persons and property taxable in said
town each year hereafter, the disposition to be made of said rolls,
directing the mode in which delinquent lists of said levies are to be
returned, examined and posted or published; and

Whereas said ordinance also directs the recorder to make out as-
sessment rolls of personal property and of land for the years eighteen
hundred and ninety, eighteen hundred and ninety-one, eighteen
hundred and ninety-two and eighteen hundred and ninety-three, in
the same manner as he makes out his rolls for eighteen hundred and
ninety-four for town levies, and to make the same disposition of
them, and ordains that the town sergeant shall make the same re-
turn of delinquent taxes for those years as he does for the year eigh-
teen hundred and ninety-four:

1. Be it enacted by the general assembly of Virginia, That the
said rolls of personal property and of land, when so made out for the
years eighteen hundred and ninety, eighteen hundred and ninety-
one, eighteen hundred and ninety-two and eighteen hundred and
ninety-three, shall have the same effect as to the persons and pro-
perty, real and personal, on said rolls as if they had been made out
in the said years respectively, instead of the year eighteen hundred
and ninety-four; and the return of delinquent lists for those years
shall have the same effect as if made in the respective years named
at the time and place now prescribed in said ordinance, except that
no penalty for non-payment of levies for those years shall be col-
lected, and no interest shall be collected on the levies of said year
prior to July first, eighteen hundred and ninety-four.

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