CHAP. 278.—An ACT to amend and re-enact sections 6 and 7 of an act en-
titled an act to provide for the better assessment of personal property
under the control of fiduciaries and the several courts of the common-
wealth, approved March 4, 1896, and as amended by an act approved
March 38, 1898. °

Approved March 14, 1912.

1. Be it enacted by the general assembly of Virginia, That
sections six and seven of an act to amend and re-enact an act
entitled an act to provide for a method for a better assessment
of personal property under the control of fiduciaries and the
several courts of the commonwealth, approved March fourth,
eighteen hundred and ninety-six, as amended by an act approved
March third, eighteen hundred and ninety-eight, be amended and
re-enacted so as to read as follows:

§6. The examiner of records shall be entitled to receive as
compensation for his services under this act, to be paid in the
same manner as the compensation is now paid to the commis-
sioners of the revenue, one-tenth of one per centum for the first
one and a half million dollars of aggregate amount of property
assessed under this act, and one-fifteenth of one per centum on
all amounts in excess of one and a half million dollars; provided,
the examiner of records shall refund and pay into treasury the
compensation paid him on all property hereafter reported by
him that shall be relieved of taxes erroneously assessed thereon
and the compensation paid him on all property upon which the
taxes hereafter assessed are not collected and are returned de-
linquent.

87. That all executors, administrators, trustees, and all other
representatives distributing estates within twelve months of
their qualification, shall be liable for the taxes on the full amount
of such estates for the year commencing February first following
their qualification, and they shall retain the same out of the
estates, and the estates so distributed shall be exempt from tax-
ation in the names of the parties beneficially interested therein.

2. An emergency exists for this act because the examiners are
now engaged in making their assessments, and to enable the
commonwealth to receive the benefits of this act, it shall be in
force from its passage.