CHaP. 179.—.An ACT to allow county, city, and town treasurers further time to
collect certain taxes and levies uncollected but accounted for by them.

Approved April 27, 1903.

Whereas, there are numerous county, city, and town treasurers holding
tax tickets, for which they have accounted to the State, counties, cities, and
towns for the years eighteen hundred and ninety-eight, eighteen hundred
and ninety-nine, and nineteen hundred ; therefore,

1. Be it enacted by the general assembly of Virginia, That the said
treasurers be, and are hereby, allowed one year from the passage of this
act in which to distrain, levy for, and collect any uncollected taxes and
levies for the said years of eighteen hundred and ninety-eight, eighteen
hundred and ninety-nine, and nineteen hundred, in their hands, not re-
turned delinquent or insolvent, and for which they have accounted to the
State, counties, cities, and towns: provided, that such levy or distress
shall be made only on property owned at the time of such levy or distress
by the person against whom such taxes and levies were assessed.

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