Chap. 353.—An ACT to amend and re-enact section 608 of the Code of Vir-
ginfa, as amended by an act approved March 10, 1904, which is chapter
94 of the acts of session 1904, in relation to lists of property, and s0
forth, delinquent for taxes.

Approved March 17, 1910.

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:

8608. Court to examine and correct lists, after being examined and
approved by commissioners and supervisors; copies to be certified ta
auditor and aggregate of taxes to treasurer; copy of first list to be certi-
fied to commissioner; original lists and tickets to be preserved by clerk:
how delinquent taxes and levies paid; what clerk may receive; his re-
port.—Fach 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 sat-
isfied 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 be furnished him by the treasurer to
the auditor of the 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 commis-
sioner of the revenue for the county, district, 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 touch-
ing 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 treas-
urer, to the board of supervisors of said county, and are accompanied by
the certificates of said board touching the propriety of such lists and
each case therein contained. The supervisors shall assemble for said
purpose at their respective courthouses not later than the fifteen day of
August in each year. The original lists, and the tickets for taxes and
levies corresponding therewith, 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 h=stings 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 of 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 fore-
going is a true statement 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, less his commission of five per centum for collection.