Chap. 230.—An ACT to authorize and require the auditor of public accounts
to withhold the commissions of a commissioner of revenue for assessing
omitted State taxes where the legality of the assessment is conte B 21]

B4

Approved March 15, 1922.

1. Be it enacted by the general assembly of Virginia, That the
auditor of public accounts be, and he is hereby, required not to pay
out of the State treasury the commissions allowed by law for the
assessment of omitted State taxes, the assessment of which he knows,
or has reason to believe, will be contested, and the auditor of public
accounts be, and he is, required to pay the commissions to the com-
missioner of revenue on omitted State taxes, the legality of the as-
sessment of which is contested, on and after the legality of the as-
sessment has been finally determined.

2. To-prevent payment out of the State treasury of commissions
to commissioners of revenue for assessing omitted taxes, the legality
of which is or may be contested, an emergency exists and this act
is declared to be in force from its passage.