Chap. 94.—An ACT to amend and re-enact sections 607 and 608 of the Code of
Virginia in relation to lists of property, etc., delinquent for taxes.

Approved March 10, 1904.

1. Be it enacted by the general assembly of Virginia, That sections
six hundred and seven and six hundred and eight of the Code of Virginia
be amended and re-enacted so as to read as follows:

§ 607. Lists to be verified by oath; copy of third list to be posted.—
The lists mentioned “first” and “thirdly” in section six hundred and five
shall each of them be verified by the oath of the treasurer and each of
his deputies, to the effect that they verily believe no part of the taxes or
levies embraced in such lists has been or could have been collected by
them ; and a copy of that “thirdly” mentioned shall be posted at the front
door of the courthouse of the county or city on a court day during the
term next preceding the time at which the list may be presented to the
court and judge under the following section:

§ 608. Court to examine and correct lists, after being examined and
approved by commissioners and supervisors; copies to be certified to
auditor and aggregate of taxes to treasurer; copy of first list to be cer-
tified to commissioner ; original lists and tickets to be preserved by clerk;
how delinquent taxes and levies paid; what clerk may receive; his re-
port.—Each of the three lists shall be presented to and examined by the
circuit court of the county, or the judge thereof in vacation, or by the
corporation or hustings court of the city. The court or judge being satis-
fied of the correctness of the said lists, and that the taxes and levies are
correctly extended, or having corrected them, if erroneous, shall direct
the clerk to certify copies thereof to the auditor of public accounts, the
aggregate amount of State taxes shown by said lists to the treasurer of
the State, and a copy of the list first mentioned to the commissioner of
the revenue, who shall correct his books accordingly; but said lists shall
not be presented to the court or judge nor allowed unless they have been
first submitted to the commissioner of the revenue for the county, dis-
trict, or city to which they relate, or, in the case of his death, to some
other commissioner, if any there be, and are accompanied by the written
opinion of such commissioner touching the propriety of such lists and
each case therein contained, verified by his oath, and shall also have been
submitted, in case of a county treasurer, to the board of supervisors of
said county, and are accompanied by the certificates of said board touch-
ing the propriety of such lists and each case therein contained. The
supervisors shall assemble for said purpose at their respective court-
houses not later than the fifteenth day of August in each year. The
original lists, and the tickets for taxes and levies corresponding there-
with, shall be preserved by the clerk in his office. After the said copies
are so directed to be certified, the treasurer shall not receive any of the
taxes or levies mentioned in the said first and third lists, but they may
be paid into the public treasury, and it shall be the duty of the auditor
when delinquent taxes and levies are so paid, or received by him under
section six hundred and twelve, to credit the respective counties and
cities with the amount of county and city levies, respectively, and other
local taxes, including also such as have been received for years previous,
and pay the same over to the county or city treasurer upon an order of
the board of supervisors of the county or the council of the city; or the
capitation and personal property tax and levies may be paid to the clerk
of the circuit or corporation or hustings court, who shall, in a book to be
kept in his office for the purpose, enter the name of each person who
pays any part of said taxes or levies, the amount paid by him, and the
date of such payment; and on the first day of June and December of each
year shall transmit to the auditor a copy of the entries so made, which
shall be verified by his oath to the following effect: “I, A B, clerk of
county (or city), do make oath that the foregoing is a true state-
ment of all capitation and personal property taxes and levies received by

me since my last statement for such taxes and levies ; and shall, at such
time, remit the amount with which he is chargeable, ie his commissions
of five per centum for collection.

2. This act being, by reason of the change in the judicial system, an
emergency act, shall be in force from its passage.