Chap. 291.—An ACT to amend and re-enact section 388 of the Tax Code of
Virginia, in relation to delinquent lists and treasurer’s oath. [S B 263]

Approved March 28, 1934

1. Be it enacted by the General Assembly of Virginia, That sec-
tion three hundred and eighty-eight of the Tax Code of Virginia be
amended and re-enacted so as to read as follows:

Section 388. The lists mentioned in the preceding section shall
speak as of June fifteenth of each year—that is to say, such lists shall
conform to the facts as they existed on such date.
The Department of Taxation shall prescribe the form of such lists,
and also, except as herein provided, the form of the oath to be taken
by the treasurer by which each list shall be verified. The oath shall
declare that the treasurer verily believes that no part of the taxes or
levies embraced in such lists has been or could have been collected by
him. But each treasurer, in returning the list of real estate mentioned
in the paragraph numbered two in the preceding section, shall, at the
foot of such list, subscribe the following oath:

a , treasurer of the county (or city)
0) en , do swear that the foregoing list is, I verily
believe, correct and just, that I have received no part of the taxes or lev-
ies for which the real estate therein mentioned is returned delinquent,
and that, although I have used due diligence to collect said taxes and
levies, no part of said taxes or levies have been collected by me.”