Chap. 28.—An ACT to amend the Code of Virginia by adding thereto a new sec-
tion numbered section 5371-a in order to provide for the appointment and qual-
ification of personal representatives and guardians in certain cases without
security; to exempt certain estates from taxes and court costs, and to repeal
ia 293 of the Acts of the General Assembly of 1918, approved March 16,

918.

[H B 12]
Approved February 17, 1934

1. Be it enacted by the General Assembly of Virginia, That the
Code of Virginia be amended by adding thereto a new section, numbered
section fifty-three hundred and seventy-one-a, which new section shall
read as follows:

Section 5371-a. The several courts in this State, and the clerks
thereof, having jurisdiction to appoint personal representatives and
guardians may, in their discretion, where the amount coming into the
hands or possession of the personal representative or guardian does
not exceed one hundred dollars, allow such personal representative and
guardians to qualify by giving bond without surety, and on estates of
decedents of one hundred dollars or less in value, there shall be no tax
or court costs upon such qualification.

2. Be it further enacted that chapter two hundred and ninety-three
of the Acts of the General Assembly of nineteen hundred and eighteen,
approved March sixteenth, nineteen hundred and eighteen, entitled an
act to allow personal representatives and guardians of estates of one
hundred dollars or less, in the discretion of the court, to qualify by
giving bond without surety, and to provide that upon qualification of
a personal representative of an estate of a decedent, of one hundred
dollars or less in value no tax or court cost shall be charged upon such
qualification, be, and the same is hereby repealed.