Chap. 196.—An ACT to amend an act of the General Assembly of Virginia,
approved March 10, 1908, providing a new charter for the city of Porstmouth,
by adding thereto a new section to be known as section 46-a, relating to the
collection of taxes. [H B 247]

Approved March 27, 1934

1. Be it enacted by the General Assembly of Virginia, That an act
of the General Assembly of Virginia, approved March tenth, nineteen
hundred and eight, providing a new charter for the city of Portsmouth,
be amended by adding thereto a new section to be known as section
forty-six-a, to read as follows:

Section 46-a. The payment of any taxes to the city of Portsmouth,
both those which have been assessed and those which ought to have been
assessed, may in addition to any remedies otherwise allowed by law, be
enforced by warrant, motion, action of debt or assumpsit, bill in chan-
cery, or by attachment before justices of the peace, civil and police
justices and courts of record within this State in the same manner, to
the same extent and with the same rights of appeal, as now exist or
may hereafter be provided by law for the enforcement of demands
between individuals.

Such proceedings shall be instituted and conducted in the name of
the city of Portsmouth at the request of the city council or the city
collector. Any bill in chancery for the enforcement of a lien of taxes
against land may be brought in the corporation or circuit court of the
city and in such proceedings the property may be sold for the payment
of the taxes due thereon, and such lien shall be superior to any other
lien or encumbrance upon the property or to any claim of dower or
curtesy, and it shall not be necessary to allege or prove any equitable
grounds of jurisdiction.

The remedies provided in this section shall be in addition to any
other remedies provided by law for the collection of taxes, and this
section shall not be construed to repeal any other provisions of law.

An emergency existing, this act shall be in force from its passage.