Chap. 105.—An ACT to amend and re-enact section 623 of the Code of Virginia,
in relation to collection of taxes and levies and distraining therefor.

Approved March 25, 1903.

1. Be it enacted by the general assembly of Virginia, That section six
hundred and twenty-three ‘of the Code of ‘Virginia, in relation to collec-
tion of taxes or levies and distraining therefor, be amended and re-
enacted so as to read as follows:

§ 623. When distress shall not be made.—But no distress shall be made
for taxes or levies by the treasurer where he has had more than two years
to collect the same; nor by the sheriff, sergeant, constable or collector after
the expiration of the time within which he is required by section six
hundred and twelve to account for taxes returned delinquent and placed
in his hands for collection: provided, that a treasurer of a former term
shall, notwithstanding the expiration of his term of office, by himself or
by his deputies, be allowed to complete his collection and make final
settlement thereof, and shall have the same powers of distress and sale
as he possessed before said term expired, which right of distress and sale
shall continue for the term of two years from the time such right first
accrued, but no deputy shall be permitted to qualify for such collection
after the principal's term of office has expired: and provided further, that
in the event the collection of any taxes or levies may have been heretofore
or may hereafter be enjoined or restrained by the order of any court, and
such order be thereafter finally dissolved, the period during which the
collection of such taxes or levies may have been so enjoined and re-
strained shall not be computed as a part of such term of two years, but
the treasurer of said county or city, or the sheriff, sergeant or collector
thereof, in which the collection of such taxes or levies is so restrained as
aforesaid, shall be allowed the full period of two years within which he
may distrain for the same.
. This act shall be in force from its passage.