Chap. 279.—An ACT to amend and re-enact section 508 of the Code of Vir-
ginia, CH. B. 380.)

Approved March 25, 1914.

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

Sec. 508. Omitted taxes, levies, et cetera, how assessed.—If the
commissioner of the revenue, examiner of records, or other assess-
ing officer, commission or board, designated by law to assess per-
sons, property, (real, personal and mixed), taxes, levies, et cetera,
ascertain that any person, or any real or personal property, or in-
come, or salary or license tax has not been assessed for taxation for
any year by the State, county, district, city, or town, or that the
same has been assessed at less than the law required, for any year,
or that the taxes, levies, et cetera, thereon, for any cause have not
been realized, it shall be the duty of the commissioner of the rev-
enue, examiner of records, or other assessing officer, commission or
board, designated by law to assess taxes, levies, to list the same, and
assess persons, property (real, personal and mixed), and levies
thereon at the rate prescribed for that year, adding thereto interest
at the rate of six per centum per annum. Where the same was
omitted by no fault of the person charged with the taxes and
levies, no interest shall be charged.

2. Because this act affects the revenue of the State, counties,
cities, districts and towns, an emergency exists, and this act shall
be in force from its passage.