CHAP. 156.—An ACT to amend and re-enact section 318 of the Tax Code of Vir-
ginia. [H B 169]
Approved March 22, 1932

1. Be it enacted by the general assembly of Virginia, That section
three hundred and eighteen of the Tax Code of Virginia, be amended
and re-enacted so as to read as follows: ,

Section 318. Commissioner of the revenue to retain original per-
sonal property book; disposition of copies—Each commissioner of
the revenue shall retain in his office the original personal property
book. Each commissioner of the revenue shall deliver to the treasurer
of his county or city one copy of the personal property book, and
each commissioner of the revenue shall forward to the department of
taxation one copy of the personal property book. For failure to de-
liver said copies in the manner herein provided by the first day of
August of each year, the commissioner of the revenue shall be fined
not less than fifty nor more than two hundred dollars, and he shall
not be paid any compensation which may be due him, payable out of
the State treasury, for making out said books, but the department of
taxation may, for good cause, extend the time of delivery of said
books. The commissioner of the revenue for each county shall also
file in the office of the clerk of the circuit court of his county one copy
of the personal property book; and for such purpose the department
of taxation shall furnish each such commissioner of the revenue with
one additional copy of the blank personal property book. (Code 1919,
section 2342.)