Chap. 35.—An ACT to amend the Code of Virginia by adding thereto a new section
to be numbered 5216-a, authorizing the filing with clerks of State courts of
notices of Federal tax liens, and providing for the recording and indexing of
such liens and the clerks’ fees therefor; and to repeal an act entitled ‘‘An Act
to authorize the filing of notices of Federal tax liens with clerks of State courts,
and to provide for the recordation and indexing thereof.’’, approved March 20,
1922. [(H B 56]

Approved February 12, 1940

1. Beit enacted by the General Assembly of Virginia, That the
Code of Virginia be amended by adding thereto a new section to be
numbered fifty-two hundred and sixteen-a, which new section shall
read as follows:

Section 5216-a. Notices of Federal tax liens on real estate under
the provisions of section three thousand one hundred and eighty-six
of the revised statutes of the [Jnited States. 9g amended hv an act
approved on the fourth day of March, nineteen hundred and thirteen,
may be filed with the clerk of the court authorized to record deeds
for the county or city wherein the land subject to such lien is situated.
Such notices shall be recorded in the deed books and properly in-
dexed. No tax shall be required on any such notice, but for each
such recordation the clerk shall be paid for his services the same fee
prescribed by law to be paid for the recordation of other similar
instruments.

2. Be it further enacted by the General Assembly of Virginia,
That an act entitled ‘“‘An Act to authorize the filing of notices of
Federal tax liens with clerks of State courts, and to provide for the
recordation and indexing thereof.’’, approved March twentieth, nine-
teen hundred and twenty-two be, and the same is hereby, repealed.