Chap. 304.—An ACT to provide for the assessment and payment of omitted
capitation taxes and of capitation taxes of persons who become of age
after the first of February in any year, and to repeal chapter 342 of acts
of assembly of 1902-1903-1904, entitled an act to prescribe the manner
in which a duly registered voter who has not been assessed with his
State capitation tax may pay the same, and to prescribe penalties for
failure on the part of clerks and treasurers to observe the provisions of
this act, and to repeal chapter 26 of acts of assembly, 1906, entitled 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 courts since
the first day of July, 1903.

Approved March 16, 1910.

1. Be it enacted by the general assembly of Virginia, That any person
assessable with capitation taxes for any year or years, who has not becn
assessed therewith, and any person who will be assessable with such taxes
for the ensuing year by reason of his becoming of age after the first of
February in any year, may apply to the commissioner of the revenue for
the district of the county or for the city in which he resides and have
himself assessed with such omitted capitation taxes, or with such capi-
tation taxes as shall become assessable against him for the ensuing year
by reason of his becoming of age after the first of February in any year,
and it shall be the duty of the commissioner of the revenue to assess such
person with such omitted capitation taxes, or with such capitation taxes as
will become assessable against him for the ensuing year by reason of his
becoming of age after the first of February in any vear, and to give to such
person a certificate of such assessment, and thereupon the treasurer of the
county or city in which the person so assessed resides shall receive from
such person the capitation taxes set out in such certificate.

2. The commissioner of the revenue making the assessments provided
for in this act shall kep a record thereof and report to the auditor of
public accounts, on the first day of January and July of cach year, a list
of such assessments made by him during the preceding six months. The
county and city treasurers receiving the taxes assessed under this act shall
pay the same into the treasury on or before the tenth of January and
July of each year and shall furnish the auditor of public accounts with
a list of the taxes received by them under this act. The auditor of public
accounts shall charge the treasurer with the amount of the assessments
reported by the commissioners of the revenue and shall require the treas-
urer to account for the amount of such assessments received by him and
shall credit him with so much of said assessments as he shall state, under
oath, in his report were not received by him.

3. Chapter three hundred and forty-two of the acts of assembly of
nineteen hundred and two-three-four, entitled an act to prescribe the
manner in which a duly registered voter, who has not been assessed with
his State capitation tax, may pay the same, and to prescribe penalties
for failure on the part of clerks and treasurers to observe the provisions
of this act, and chapter twenty-six of the acts of assembly of nineteen
hundred and six, entitled 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 first day of July, nineteen hundred and
three, be, and the same are hereby, repealed.

4. All acts and parts of acts inconsistent with this act are hereby
repealed.

5. This act shall be in force on and after the first day of July, nine-
teen hundred and ten.