Chap. 338.—An ACT to amend and re-enact chapter 380, acts of assembly, session
1895-6, entitled “an act to constitute capitation tax a lien upon real estate
owned by the person at the time such capitation tax is assessed,” approved Feb-
ruary 19, 1896.

Approved December 3, 1903.

1. Be it enacted by the general assembly of Virginia, That chapter
three hundred and eighty, acts of assembly, session eighteen hundred and
ninety-five-’six, entitled “an act to constitute capitation tax a Hen upon
real estate owned by the person at the time such capitation tax is as-
sessed,” approved February nineteenth, eighteen hundred and ninety-
six, be, and the same is hereby, amended and re-enacted so as to read as
follows:

Every capitation tax for State, county, and corporation purposes shal]
be a lien upon the real estate owned by the person against whom such
tax is assessed from the time of such assessment; and if such tax be not
paid real estate may be subjected to sale for the payment thereof, and
all costs and expenses, at the same time and in the same manner that
such real estate would be subjected to sale for the payment of taxes as-
sessed thereon: provided, that no real estate shall be sold for the pay-
ment of.any State capitation tax until such tax shall have become three
years past due.
2. This act shall be in force from its passage.