Chap. 215.—An ACT to amend and re-enact Sections 267 and 268 of the Tax
Code of Virginia, as heretofore amended, in relation to preparing and fur-
nishing lists of deeds, judgments and decrees for partition of lands and lands
devised by will by clerks of courts in which such deeds and wills are recorded
and such judgments and decrees are rendered in cities containing more than
one hundred seventy-five thousand inhabitants. [S B 321]

Approved March 21, 1936

1. Be it enacted by the General Assembly of Virginia, That sections
two hundred and sixty-seven and two hundred and sixty-eight of the
Tax Code of Virginia, as heretofore amended, be amended and _ re-
enacted so as to read as follows:

Section 267. Clerks to Make Out Annually Lists of Deeds; What
Lists to Contain.—The clerk of every court in which deeds are admitted
to record, shall annually, before the fifteenth of January, make out a
list of all deeds for the partition and conveyance of land, other than
deeds of trust and mortgages, made to secure the payment of debts,
which have been admitted to record in the clerk's office of such court
within the year ending on the thirty-first day of December next preced-
ing, which list shall state the date of the deed, when admitted to
record, the name of grantor and grantee, whether the grantee is white
or colored, if known, the quantity of land conveyed, the specified value
thereof, and a description of the same. This list shall, on or before
the fifteenth day of January, be delivered by the clerk to the commis-
sioner for his county or city, and the clerk shall also forward a copy
of said list to the Department of Taxation; and the said clerk shall
also make out, on a separate sheet a list of all deeds of trust and
mortgages on land, as well as deeds of trust on personal property made
to secure the payment of debts, which have been admitted to record in
the clerk’s office of such court within the year ending on the thirty-first
day of December next preceding, and such a list shall state the date
of the deed of trust or mortgage, when admitted to record, the name
of the grantor, the names of the creditors, where the names of such
creditors are disclosed and set forth in the deed of trust or mortgage,
and the amount of the debt to each creditor secured by the deed of
trust, or to the mortgagee in the mortgage, and the amount of debt
secured thereby and the property conveyed in such deed of trust or
mortgage. Copies of this last-mentioned list shall be furnished by said
clerk on or before the fifteenth day of January to the commissioner
of the revenue for his county or city, and to the Department of Taxa-
tion.

In cities containing more than one hundred and seventy-five thou-
sand inhabitants, according to the last preceding United States census,
the clerk of every such court shall semi-annually, before the fifteenth
of January and fifteenth of July, make out a list of all such deeds for
the partition and conveyance of land which have been admitted to
record in his office of such court within the six months ending on the
thirty-first day of December and thirtieth day of June next preceding,
which lists shall state the date of the deed, when admitted to record,
the name of grantor and grantee, whether the grantee is white or
colored, if known, the quantity of land conveyed, the specified value
thereof, and a description of the same. These lists shall on or before
the fifteenth day of January and fifteenth day of July, be delivered by
the clerk to the commissioner of the revenue for his city, and the clerk
shall also forward a copy of said lists to the Department of Taxation.

Section 268. Clerks to Make Out Lists of Judgments for Partition
or Recovery of Lands, and of Lands Devised.—The clerk of every
court in which judgments are required to be docketed shall make out
a list of all judgments and decrees for the partition or recovery of
lands which have been rendered, and of all lands devised by will,
which have been recorded in such court within the year ending on the
thirty-first of December next preceding, which list shall state the date
of the decree, the land which is the subject of the partition, and between
whom and in what proportion it is divided, and the date of the will
containing the devise, when admitted to record, the names of the
devisor and devisee, and the description of the land devised and such
clerk shall deliver said list to the commissioner for his county or
city on or before the fifteenth day of January in each year.

In cities containing more than one hundred and seventy-five thou-
sand inhabitants, according to the last preceding United States census,
the clerk of every such court shall semi-annually make out a list of
all such judgments and decrees and of all such lands devised by will
which have been recorded in such court within the six months ending
on the thirty-first day of December and thirtieth day of June next
preceding, which lists shall state the date of the decree, the land which
is the subject of the partition, and between whom and in what pro-
portion it is divided, and the date of the will containing the devise,
when admitted to record, the names of the devisor and devisee, and
the description of the land devised, and such clerk shall deliver said
lists to the commissioner of the revenue for his city on or before the
fifteenth day of January and fifteenth day of July in each year.