CHaP. 303.—An ACT to amend and re-enact section 400 of the Code of
Vircinia, as amended and re-enacted by an act approved February 235,
1908, entitled an act to amend and re-enact section 400 of the Code
of Virginia, in relation to coupons heretofore tendered for taxes.

(H. B. 544.)
Approved March 18, 1916.

1. Be it enacted by the general assembly of Virginia, That
section four hundred of the Code of Virginia, as amended and
re-enacted by an act approved February twenty-fifth, nineteen
hundred and eight, entitled an act to amend and re-enact section
four hundred of the Code of Virginia, in relation to coupons
heretofore tendered for taxes, be amended and re-enacted so
as to read as follows:
Sec. 400. Coupons tendered for taxes; how to be received;
conditions.—All coupons heretofore tendered for taxes and held
by said tax-payers in pursuance of such tender shall be received
in payment of the taxes for which they were tendered, and
upon their delivery to the auditor of public accounts, or the
amount thereof in money, without interest, the judgments
obtained against the said tax-payers for such taxes shall be
marked satisfied by direction of the auditor of public accounts;
provided, the said tax-payers shall have paid in money, and not
in coupons, the cost of said judgments. All coupons heretofore
tendered for taxes and held by the officers of the Commonwealth
for verification, in pursuance of the statute in such cases made
und provided, shall be received in payment of the taxes for
which they were tendered, and the money collected for such
taxes returned to the parties from whom it was received; pro-
vided, the said tax-payers shall have paid in money, and not in
coupons, all costs incurred in legal proceedings to verify said
coupons.

The auditor of public accounts is hereby empowered and
directed to employ agents to represent the Commonwealth to
secure the satisfaction of judgments for taxes for which cou-
pons were tendered at a compensation not to exceed ten per
centum of the amount recovered by the Commonwealth and the
sum of two thousand five hundred dollars is hereby appropri-
ated to pay the compensation provided for in this section and
to pay any expenses in carrying out the provisions of this sec-
tion deemed necessary by the auditor of public accounts, and
the auditor of public accounts is directed to take bond payable
to the Commonwealth of Virginia from every such agent ap-
pointed by him under this section in a penalty which he deems
sufficient for the protection of the Commonwealth.