Chap. 773.—An ACT to amend and re-enact an act entitled an act to amend
and re-enact section 605 of the code, entitled treasurers to return lists of un-
collected taxes and delinquents, approved January 23, 1896.

Approved March 4, 1806.

1. Be it enacted by the general assembly of Virginia, That an act
entitled an act to amend and re-enact section six hundred and five
of the code of Virginia, eighteen hundred and eighty-seven, entitled
treasurers to return lists of uncollected taxes and delinquents, ap-
proved January twenty-third, eighteen hundred and ninety-six, be
amended and re-enacted so as to read as follows:

§ 605. Treasurers to return lists of uncollectible taxes and de-
linquents.—The treasurer, after ascertaining which of the taxes
and levies assessed in his county or city cannot be collected, shall,
not later than the first day of July in each year, make out lists of
three classes—to-wit: Firat, a list of property on the commissioner’s
land-book improperly placed thereon or not ascertainable, with the
amount of taxes and levies charged on such property; secondly, a
list of other real estate which is delinquent for the non-payment of
the taxes and levies thereon; and thirdly, a list of such of the taxes
and levies so assessed other than on real estate as he is unable to
collect, except that in the counties of Accomac and Northampton it
shall be lawful for the treasurers of said counties to make such lists
at any time prior to the first day of December of any year.

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