‘CHAP. 488.—An ACT to provide for the collection of delinquent capita-
tion taxes, past due three (3) years or more, by collectors to be ap.
pointed by the judges of the courts of the Commonwealth and to
the compensation of such collectors. (S. B. 302.)

Approved March 22, 1916.

1. Be it enacted by the general assembly of Virginia, That
the judge of the circuit court of each county and the judge of
the corporation or hustings court of each city and the judge of
the circuit court of each city, which has no other court of record,
shall at the term preceding October the first of each year ap-
point a delinquent capitation tax collector, who shall give bond
to the Commonwealth in such penalty as the court may deem
proper, whose duty it shall be it enforce the collection by levy,
garnishment, or otherwise, of all delinquent capitation taxes
which shall be turned over to him for collection as is herein
provided. A copy of the order making the appointment and a
copy of the bond required shall be certified by the clerk of the
court making the appointment to the auditor of public accounts.

2. The said collector shall be allowed twenty per centum
(20%) of all amounts collected by him, and shall on the
first of each month make a report to the clerk of the court,
by which he was appointed, of the amounts collected by him and
from whom collected, and shall at the same time pay over to
the clerk of said court eighty per centum (80%) of the
amount collected; and the clerk shall issue to the said collec-
tor a receipt for the amount paid over to him and shall at the
same time forward to the auditor of public accounts a dupli-
cate of said receipt.

3. On or before the first day of October of each year the
clerk of the court appointing the delinquent capitation tax col-
lector, shall make out a duplicate list of all persons within his
county or city who shall be as much as three (3) and not ex-
ceeding five (5) years delinquent in payment of capitation
taxes, one of said lists shall be sent to the auditor of public
accounts and the other list shall be by said clerk delivered to the
delinquent capitation tax collector and as a compensation for
his work in making out said list the clerk making said list shall
receive five (5) per centum of all moneys collected from the
said list by him made, which said amount shall be retained by
said clerk out of the money paid over to him by the said col-
lector, and the clerk shall annually on or before the fifteenth
day of October pay into the State treasury, through the office
of the auditor of public accounts, the amount paid over to him
by the said collector, less the commission authorized by this act
to be retained by the clerk.

4. The auditor of public accounts shall dispose of any funds
arising under this act as other capitation taxes are disposed of.

5. The delinquent capitation tax collector shall on the thir-
tieth day of September of each year deliver to the clerk of the
court the list of uncollected taxes which had been by said clerk
previously delivered to him as hereinbefore provided, which
said list shall be by the clerk of the court filed as other delin-
quent capitation tax lists are filed; and the clerk of the court
shall, at the time of the receipt of the list of uncollected taxes
delivered to him by said collector, certify to the auditor of pub-
lic accounts the total amount returned as uncollected.