Chap. 884.—An ACT to amend and re-enact section 622 of the code of Virginia in
reference to the property that may be distrained for taxes, as amended and re-
enacted by an act approved March 2, 1894, and as further amended and re enacted
by an act approved January 23, 1896, and to provide for the collection of unpaid
tuxes by renting real estate.

Approved March 3, 1898.

1. Be it enacted by the general assembly of Virginia, That section six
hundred and twenty-two of the code of Virginia, as amended and re-
enacted by an act approved January fifteenth, eighteen hundred and
ninety, as further amended and re-enacted by an act approved March
second, eighteen hundred and ninety-four, as further amended and re-
enacted by an act approved January twenty-third, eighteen hundred and
ninety-six, be amended and re-enacted so as to read as follows:

§ 622. Any goods or chattels in the county or corporation, belonging
to the person or estate assessed with taxes or levies, may be distrained
therefor by the treasurer, sheriff, sergeant, constable, or collector. In
all cases property subject to levy or distress for taxes shall be liable to
levy or distress in the hands of any person for taxes thereon. Any
timber or wood growing on the land belonging to the person or estate
assessed with taxes or levies may be distrained and sold, so far as neces-
sary, to pay the amount of such taxes and levies and expenses of sale,
and shall be sold standing, in the manner prescribed for the sale of
goods or chattels other than mules, oxen and horses, under distress or
levy for taxes, and the purchaser shall have the right to cut and carry
away such wood or timber, but shall not haul the same over any lands
occupied at the time by growing crops. Any real estate in the county or
corporation belonging to the person or estate assessed with taxes or
levies: or so much thereof as may be necessary to pay the taxes or levies
due on such real estate, may be rented or leased by the treasurer, ser-
geant or collector, at public out-cry, at the front door of the courthouse
of the county or corporation in which such real estate is situated, after
giving thirty days’ notice, by printed or written notices posted at the
front door of said courthouse and at three or more places in the neigh-
borhood of the real estate to be rented. Such renting shall be for a
term not exceeding one year and for cash sufficient to pay the taxes or
levies due on the real estate so rented. The treasurer, sergeant or col-
lector renting such real estate shall put the lessee in possession thereof,
and for such purpose shall have like powers as those exercised by a
sheriff acting under a writ of possession.
2. This act shall be in force from its passage.