Chap. 139.—An ACT to amend and re-enact section 2421 of the Code of Vir-
ginia. _ [S B 118]
Approved March 4, 1920.

1. Be it enacted by the general assembly of Virginia, That section
twenty-four hundred and twenty-one of the Code of Virginia, in rela-
tion to the collection of delinquent capitation taxes, be amended
and re-enacted so as to read as follows:

Sec. 2421. The judge of the circuit court of each county and the
judge of the corporation 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 appoint a delin-
quent capitation tax collector, who shall give bond to the Common-
wealth in such penalty as the court may deem proper, whose duty it
shall be to 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. And where collection is made
by levy or garnishment the collector shall be entitled in addition to
his compensation provided in section twenty-four hundred and twenty-
two of the Code, to a fee therefor of one dollar and fifty cents, to be
collected from the person delinquent, which fee, together with the said
delinquent tax, may be likewise collected by levy or garnishment. 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 ap-
pointment to the auditor of public accounts.

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