Chap. 105.—An ACT authorizing the councils of the city of Norfolk to appoint
a collector of delinquent personal taxes for the city of Norfolk, and fixing
his duties, powers, term of office and compensation.

Approved January 22, 1900.

1. Be it enacted by the general assembly of Virginia, That the coun-
cils of the city of Norfolk are hereby authorized and empowered to
appoint for the city of Norfolk from time to time an officer to be known
as the collector of delinquent personal taxes and fix his duties, powers,
compensation, and term of office, a single term not, however, to exceed
two years. The collector of delinquent personal taxes shall have all the
powers for collecting delinquent personal taxes which are now or may
hereafter be vested in a sheriff, or collector of state taxes, or in the col-
lector of city taxes and levies for the city of Norfolk, in regard to the
collection of personal taxes. The city councils may determine by
ordinance what delinquent city personal taxes shall be collected by the
collector of city taxes and levies and what shall be collected by the col-
lector of delinquent personal taxes, and they may prescribe the mode
of proceeding of the collector of delinquent personal taxes and the mode
of Procecang against him for failure to perform his duties.

_ This act shall be in force from its passage.