Chap. 14.—An ACT to authorize and empower the Board of Supervisors of any
county which adjoins three cities lying wholly within this State, one of
which cities having a population of one hundred seventy thousand or more,
as shown by the last preceding United States census, to require the Com-
missioner of the Revenue to prepare and make all tax bills; to prescribe the
powers and duties of the Board of Supervisors in relation thereto, and to
repeal all acts and parts of acts inconsistent with this act. [H B 31]

Approved February 24, 1938

1. Beit enacted by the General Assembly of Virginia as follows:

Section 1. The board of supervisors of any county in this State
which adjoins three cities lying wholly within this State, one of which
cities having a population of one hundred seventy thousand or more,
as shown by the last preceding United States census, shall be, and
it hereby is, authorized and empowered by resolution duly adopted to
require the commissioner of the revenue of such county to prepare
and make all tax bills in accord with all items shown on the land
books and personal property books for the current year and deliver
the same to the treasurer of the county at the same time such land
books and personal property books are delivered to such treasurer
under the general law. Such requirement shall not be effective, how-
ever, unless and until the board of supervisors shall have first acquired
and installed in the office of the commissioner of the revenue a proper
and suitable machine in the operation of which the said tax bills may
be prepared and made out simultaneously with the preparation and
making out of said books. And any such board of supervisors is
further authorized and empowered to prescribe the form of tax bills
herein authorized, and to require the commissioner of the revenue to
destroy all unused tax bill forms in the presence of the board or a
committee of its members duly appointed by its chairman.

Section 2. All acts and parts of acts inconsistent with this act are
hereby repealed to the extent of such inconsistency.

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