Chap. 26.—An ACT authorizing and directing the auditor of public accounts
to accept from the county and city treasurers of the Commonwealth all
money collected by such treasurers as poll taxes under orders of the
courts since the 1st day of July, 1903.

Approved February 17, 1906.

1. Be it enacted by the general assembly of Virginia, That the auditor
of public accounts be, and he is hereby, authorized and directed to ac-
cept. from county and city treasurers of the Commonwealth all money
already collected or which may be collected by such treasurers as poil
taxes under orders of courts since the first day of July, one thousand nine
hundred and three.

2. Each county or city treasurer in the Commonwealth shall, on or be-
fore July the first of each year, return to the circuit court of his county,
or the circuit court having jurisdiction in his city, a list under oath,
showing what capitation taxes he has received under orders of court
heretofore or hereafter made, and under the act which became a law
December fourth, nineteen hundred and three, entitled “an act to pre-
scribe the manner in which a duly registered voter who has not been
assessed with his State capitation tax may pay the same, and to pre-
seribe penalties for a failure on the part of clerks and treasurers to ob-
serve the provisions of this act.” ;

The first report shall show all amounts received up to the time it is
made, and all subsequent lists shall show the taxes received annually,

3. Such lists shall be examined by the court, and when found correct
shall be certified to the auditor of public accounts, who shall charge the
treasurer with amount shown to have been collected by him.