Chap. 11.—An ACT to give preference to claims of the Commonwealth of Virginia
and her political subdivisions for taxes, levies and fees, together with penal-
ties and interest thereon. [S B 29]

Approved February 13, 1924.

1. Be it enacted by the general assembly of Virginia as follows:

2. In any distribution of the assets of any person or corporation
assessed with taxes, levies or fees, together with penalties and interest
thereon, due to the Commonwealth of Virginia or any of her political
subdivisions, whether heretofore or hereafter imposed, the claims of the
Commonwealth and her political subdivisions for such taxes, levies and
ACTS

AND

JOINT RESOLUTIONS

(Amending the Constitution)

OF THE

GENERAL ASSEMBLY

OF THE

STATE OF VIRGINIA

Session Which Commenced at the State Capitol on
Wednesday, January 9, 1924. g

RICHMOND:
Davis Borrom, SuPERINTENDENT oF PuBLiC PRINTING
1924.
fees, penalties and interest thereon, shall be paramount and prior to
any other claim, lien or encumbrance except claims given higher dignity
by federal law. :

3. Nothing in this act shall be construed in derogation of any lien
of the Commonwealth or any of her political subdivisions now existing
or hereafter created by law; nor shall anything herein be construed to
affect the laws now in force with regard to the marshalling of a de-
cedent’s estate and in regard to the exemption of a poor debtor.

4. The collection of the public revenue being affected, an emergency
is hereby declared to exist, and this act shall take effect from its passage.