Chap. 303.—An ACT to authorize the filing of notices of Federal tax liens
with clerks of State courts, and to provide for the recordation and indexi
thereof. [H B 152]

Approved March 20, 1922.

1. Be it enacted by the general assembly of Virginia, That notices
of Federal tax liens on real estate under the porvisions of section
three thousand one hundred and eighty-six of the revised statutes
of the United States, as amended by an act approved on the fourth
day of March, nineteen hundred and thirteen, may be filed with the
clerk of the court authorized to record deeds for the county or city
wherein the land subject to such lien is situated. Such notices shal!
be recorded in the deed books and properly indexed. No fees shall
be collected by the clerks of the courts for filing and recording such
notices.

2. An emergency existing, this act shall be in force from its
passage.