Chap. 264.—An ACT to amend and re-enact Section 267 of the Tax Code of Virginia,
as heretofore amended, relating to annual lists of deed and other writing to be
made out by clerks of courts. [S B 231]

Approved March 27, 1940

1. Be it enacted by the General Assembly of Virginia, That
section two hundred and sixty-seven 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 ad-
mitted 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 preceding, 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 commissioner 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 Taxation.

The list first hereinabove mentioned shall include all lands acquired
in fee simple by the Commonwealth, through condemnation pro-
ceedings, and shall give the names of the persons from whom acquired,
the dates of confirmation of the commissioners’ reports in such pro-
ceedings, the quantity of land acquired in each case, the value thereof
as specified in said reports, and a description of each such tract.

In cities containing more than one hundred and seventy-five
thousand inhabitants, according to the last preceding United States
census, the clerk of every such court shall semi-annually, before the
fifteenth of January and the 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.