Chap. 473.—An ACT to authorize the clerks of the county and corporation courts
to receive taxes on real estate, the-sale of which to the Commonwealth for de-
linquent taxes thereon has been declared irregular and void.

Approved April 2, 1902.

1. Be it enacted by the general assembly of Virginia, That when any
sale of real estate made to the Commonwealth for delinquent taxes has
been declared irregular and void, and the correct amount of taxes due on
such real estate has been judicially ascertained, the clerk of the court of
the county or corporation in which such real estate is situate is au-
thorized to receive and collect the amount so ascertained. The clerk shall
endorse the fact of such payment on the delinquent land book opposite
the entry of the tracts or lots, and refer to the order under which such
payment is made, and he shall report and account for the amounts so
collected in the same manner and at the same time as collections made
under section six hundred and sixty-four of the Code of Virginia for
eighteen hundred and eighty-seven are required to be reported and ac-
counted for.

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