Chap. 461.—An ACT to amend and re-enact section 12 of an act entitled
an act to raise revenue for the support of the government and public free
schools, and to pay the interest on the public debt, and to provide a special
tax for pensions, as authorized by section 189 of the Constitution, ap-
proved April 16, 1903, and acts amendatory thereof. [H B 335]

Approved March 27, 1922.

1. Be it enacted by the general assembly of Virginia, That sec-
tion twelve of an act entitled an act to raise revenue for the support
of the government, and public free schools, and to pay the interest
on the public debt, and to provide a special tax for pensions, as
authorized by section one hundred and eighty-nine of the Constitu-
tion, approved April sixteenth, one thousand nine hundred and three,
as heretofore amended, be amended and re-enacted so as to read as
follows:

Section 12. Tax on wills and administrations—On the probate
of every will or grant of administration, not exempt by law, there
shall be a tax of one dollar, where the estate, real, personal or
mixed, passing by such will or by intestacy of the decedent, shall not
exceed one thousand dollars in value at the time of the death of the
decedent, and for every additional one hundred dollars of value, or
fraction of one hundred dollars, an additional tax of ten cents; and
no one shall be permitted to qualify and act as executor u: adminis-
trator until said tax shall have been paid, and the value of all real
estate shall be included in determining the tax imposed by this sec-
tion, although the administrator does not administer upon the real
estate and whether or not the personal representative under the
will is charged with any duty with respect to the real estate; pro-
vided, however, that if the estate of any decedent, whose will is
admitted to probate or on whose estate qualification is had in this
State, consists partly of real estate situated outside this State, then
the value of such real estate situated outside this State shall not be
considered in computing the taxes herein imposed.
Should it thereafter appear that on the probate of said will or
yrant of administration the estate has been undervalued, the com-
missioner of accounts before whom the appraisement is directed to
be filed, shall report such fact to the court, whereupon the said tax
shall forthwith be paid to the clerk of the court in which said will
was admitted to probate or letters of administration granted, and
said estate shall not be distributed until such inventory has been filed
and the tax paid. |

When an estate is committed to a sheriff or sergeant on the
motion of a creditor or other person, the State tax due for such
administration shall be paid by the party upon whose motion the
estate was committed, and the same shall be repaid to him by the
sheriff or sergeant out of the first funds received by him from such
estate; and, if an estate is committed to a sheriff or sergeant without
motion the sheriff or sergeant shall bé required to pay said taxes as
soon as sufficient assets of said estate shall have come into his hands.

The value of the real estate for the purpose of taxation under
this section shall be the assessed value of the year preceding the
qualification of the personal representative.