Chap. 454.—An ACT to amend and re-enact section 2414 of the Code of
Virginia. {[H B 185]
Approved March 27, 1922.

_.1. Be it enacted by the general assembly of Virginia, That sec-
tion twenty-four hundred and fourteen of the Code of Virginia, be
amended and re-enacted so as to read as follows:

Sec. 2414. Treasurers to return lists of uncollectible taxes and
delinquents.—The treasurer, after ascertaining which of the taxes and
levies assessed in his county or city cannot be collected, shall, not later
than the first day of July in each year, make out lists of three classes,
to-wit: First, a list of property on the commissioner’s land book im-
properly placed thereon or not ascertainable, with the amount of taxes
and levies charged on such property; secondly, a list of other real
estate which is delinquent for the non-payment of the taxes and levies
thereon ; and thirdly, a list of such of the taxes and levies so assessed,
other than on real estate as he is unable to collect, except that in the
counties of Accomac, Northampton and Northumberland it shall be
lawful for the treasurers of said counties to make such lists at any time
prior to the first day of September of any year.