Chap. 140.—An ACT to amend and re-enact section 456 of the Code as
amended and re-enacted by an act, approved February 1, 1896, in relation
to the lien for taxes and levies, and providing that the same may be en-
forcible by suit in equity.

Approved February 14, 1901.

1. Be it enacted by the general assembly of Virginia, That section
four hundred and fifty-six of the code, as amended and re-enaeted by
an act approved February first, eighteen) hundred and ninety-six, be
amended and re-enacted so as to read as follows:

$4156. All real estate, except such as is exempted by the following
section, shall be subject to such annual taxation as may be preseribed by
Jaw, and there shall be a lien on such real estate for the payment of the
taxes and levies imposed thereon, hereafter assessed, prior to any other
lien or incumbrance thereon: which lien, in addition to existing remedies
for the collection of taxes and levies, shall be enforcible by suit in equity :
and there shall he a further lien upon the rent of said real estate, whether
the same be in money or in kind, for taxes of the current year. The
value of lands and lots, as ascertained in pursuance of the provisions of
chapter twenty-three, and the ascertained value of the new grants which
may hereafter be entered and assessed shall not be changed, except. to
allow the addition of the value of improvements, or a total or partia!
deduction of the value of such improvements.

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