Chap. 331.—An ACT to extend the time for the payment of taxes for 1903, with-
out the addition of a penalty.

Approved November 28, 1903.

Whereas, it has been made known to the gencral assembly of Virginia,
that on account of the failure of commissioners of the revenue through-
out the State to receive the necessary assessment blanks, and land and
property books in time, in many instances, to enable them to return the
same to their respective treasurers at a date sufficiently early to permit
the tax tickets to be, made off hefore the first day of December, at which
time section six hundred and three of the Code requires a penalty of five
per centum to be added to all unpaid taxes; and,

Whereas, in such cases the result would work a great hardship on tax-
payers, hecause, however willing and ready to pay their taxes before De-
cember first, nineteen hundred and three, they would all be required to
pay five per centum penalty: therefore,

1. Be it enacted by the general assembly of Virginia, That in each
city and county the penalty of five per centum for the year nineteen hun-
dred and three, provided in said section six hundred and three, shall not
be added by the treasurer to the taxes on any property or land listed in
such city, county, or district. until the first day of January, nineteen hun-
dred and four, and the treasurer shall not be required to report to the
auditor of public accounts the taxes received by him for the year nine-
teen hundred and three, until the said first day of January, nineteen
hundred and four.

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