Chap. 276.—An ACT to authorize the collector of city taxes and levies for the
city of Fredericksburg to furnish a list of real estate, delinquent for the non-
payment of such taxes to the city treasurer for sale for such taxes, and to
authorize such collector to otherwise enforce the collection of city taxes
and levies in the same manner as the collection of state taxes is enforced
by the treasurer of said city.

ApprovedjFebruaryf11, 1896,

Whereas the council of the city of Fredericksburg was authorized
by an act of the general assembly of Virginia entitled “An act to
authorize the collection of corporation taxes on real estate in the
town of Fredericksburg,” passed January thirtieth, eighteen hundred
and fifty-eight, to require the sale of a)l real estate within the said
corporation returned delinquent for the non-payment of taxes and
interest thereon, which shall not have been paid before the day of
sale, and said council was thereby authorized to make such regula-
tions for effecting such sale and collecting such taxes, interest, and
charges of sale as to them may seem expedient; and said act de-
clared further that if no such sale be authorized or required by said
council, the taxes assessed upon such real estate for the benefit of
said city shall remain a lien thereon, bearing interest at the rate of
ten per centum per annum from and after the expiration of thirty
days from the time when the same shall have been collectible, until
the same be fully paid; and

Whereas a considerable amount of real estate within the corpora-
tion of Fredericksburg has been delinquent for the non-payment of
city taxes ever since eighteen hundred and seventy-six, and no sale
has been authorized or required by the council of said city since the
war; and the said taxes assessed upon said real estate for the benefit
of said city still constituting a lien upon said real estate, under and
by virtue of the before-mentioned act of January thirtieth, eighteen
hundred and fifty-eight:

1. Be it enacted by the general assembly of Virginia, That the
city collector of Fredericksburg, after ascertaining which of the cit
taxes and levies assessed on real estate in his city cannot be col-
lected, shall, as soon as practicable in each year after the fifteenth
day of June, make out a list of all real estate which is delinquent
for the non-payment of the city taxes and levies thereon, and in the
first list made out under this act such city collector shall embrace
and include all real estate in the city upon which there are any un-
paid taxes or levies since January first, eighteen hundred and
seventy-six.

2. That such city collector in making out the list, mentioned in the
preceding section, shall conform to the requirements of section six
hundred and six of the code of eighteen hundred and eighty-seven,
and shall make and subscribe the oath which the treasurer is re-
quired to subscribe under that section.

3. That such city collector shall deliver such list to the treasurer
of said city so soon as the same is made ont and verified as required
by the preceding sections of this act, who shall receipt to said col-
lector for such list.

4. That so soon as said list is received by the city treasurer all the
provisions of law applicable to the “ second” list required by section
six hundred and five of the code to be made out by the said treas-
urer of said city shall apply to said list, except section six hundred
and nine of the code.

5. That said list shall be embraced in the list, a copy of which
is required by section six hundred and thirty-seven of the code to
be delivered by the clerk of the corporation court to the treasurer
of said city, for sale for the non-payment of taxes and levies thereon.

6. That for the enforcement of the collection of the city taxes and
levies of said city, otherwise than by sale of real estate, the city col-
lector is clothed with all the powers which pertain to the city treas-
urer for the collection of state taxes.

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