Chap. 380.—An ACT to constitute capitation tax a lien upon real estate owned
by the person at the time such capitation tax is assessed.

Approved February 19, 1896.

1. Be it enacted by the general assembly of Virginia, That every
capitation tax for state, county and corporation purposes shall be a
lien upon the real estate owned by the person against whom such tax
is assessed, from the time of such assessment; and if such tax be
not paid, such real estate may be subjected to sale for the payment
thereof and all costs and expenses, at the same time and in the same
manner that such real estate would be subjected to sale for the pay-
ment of taxes assessed thereon.

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