Chap. 82.—An ACT providing for payment of State tax by party on whose motion
the estate of a decedent is committed to the sheriff of any county or corporation,
or the sergeant of the corporation.

Approved March 7, 1903.

1. Be it enacted by the general assembly of Virginia, That hereafter
when, upon motion of any creditor or other person, the estate of a
decedent is committed for administration to the sheriff of any county or
corporation, or the sergeant of the corporation if there be no sheriff of
the corporation, to take into his possession the estate of such decedent
and administer the samc; that the State tax due for such administration
shall be paid by the party on whose motion the said administration is had,
and the same shall be repaid him by the said administrator out of the
first funds that are received by him from said estate.

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