Chap. 227.—An ACT to amend and reenact section 443 of the Code of Virginia
in relation to making copies of assessments and disposition of copies, as amended
and re-enacted by an act entitled an act to amend and re-enact chapter 23 of the
Code of Virginia, in relation to the assessment of lands and lots, approved De-
cember 10, 1903, so as to provide additional time for returning assessments in
cities having a population of over 50,000 by the last United States census.

Approved March 15, 1904.

1. Be it enacted by the general assembly of Virginia, That section
four hundred and forty-three of the Code of Virginia, in relation to
making assessments and disposition of copies, as amended and re-enacted
by an act approved December tenth, nineteen hundred and three, be
amended and re-enacted so as to read as follows:

§ 443. To make copies of assessment; disposition of copies.—As soon
as the assessors shall have completed the assessments in their respective
counties, districts, and corporations, they shall make three copies there-
of, in the form in which the land books are now made out, and shall
certify on oath that no lots or lands, assessable by them, are omitted,
and that there are no errors on its face; and one copy shall be pre-
served and filed in the clerk’s office of the circuit court of the county
or corporation court of the city wherein the lot or land is located,
another copy transmitted to the auditor of public accoumts, and another
copy shall be delivered to the commissioner of the revenue of the
county, district or corporation on or before the first day of June, in the
year in which the assessment is made; but for good cause shown, the
judges of the circuit or corporation courts, respectively, may extend the
time of making the returns of said assessment to the first day of July
next succeeding, and the judges of corporation or hustings courts of
cities having a population of over fifty thousand by the last United
States census, may, in their discretion, extend the time for making the
returns of said assessment to the first day of September next succeeding.
Each assessor who shall fail to comply with any requirement of this
section shall forfeit all right to compensation for his services.