Chap. 107.—An ACT to amend and re-enact section 372 of the tax Code of
Virginia, relating to the collection of taxes and levies. [H B 54]

Approved March 8, 1930

1. Be it enacted by the general assembly of Virginia, That sec-
tion three hundred and seventy-two of the tax Code of Virginia, be
amended and re-enacted so as to read as follows:

Section 372. Each treasurer shall commence to receive the State
taxes and local levies as soon as he receives copies of the commissioner’s
books, and continue to receive the same up to and including the fifth
day of December of each year; and for this purpose each county
treasurer shall advertise for at least ten days at the courthouse and at
the voting places in the magisterial districts, in such manner as may be
necessary to give general publicity thereto, upon what day or days,
or parts thereof, he will be at some convenient public place in each
magisterial district to receive taxes and levies and shall, at the time
specified, go to the places so designated and remain there, during the
time specified in such advertisement, for the purpose of receiving the
State taxes and county levies, and shall receive the same. Any per-
son failing to pay any State taxes or county and city levies on or
before the fifth day of December, shall incur a penalty thereon of five
per centum, which shall be added to the amount of taxes or levies due
from such taxpayer, which, when collected by the treasurer, shall be
accounted for in his settlements.

It shall be the duty of the treasurer, after the fifth day of December,
to call upon each person chargeable with taxes and levies who has
not paid the same prior to that time, or upon the agent, if any, of
such person resident within the county or corporation for payment
thereof; and upon failure or refusal of such person or agent to pay
the same he shall proceed to collect them by distress or otherwise.
Should it come to the knowledge of the treasurer that any such person
or persons owing such taxes or levies 1s moving or contemplates mov-
ing from the county or corporation prior to the fifth day of December,
he shall have the power to collect the same by distress or otherwise
at any time after such said bills shall have come into his hands; but
it shall not be necessary for the treasurer of the county of Henrico to
designate or to go to any place other than the county courthouse in the
city of Richmond in order to receive the taxes and levies to be paid
to such treasurer.