Chap. 370.—An ACT to amend and re-enact Section 276 of the Tax Code of Virginia,
relating to fees for transferring and entering lands on the books of commis-

sioners of the revenue. [S B 282]
Approved April 1, 1940

1. Be it enacted by the General Assembly of Virginia, That
section two hundred and seventy-six of the Tax Code of Virginia, be
amended and re-enacted so as to read as follows:

Section 276. The fees for entering and transferring lands on com.
missioners land books shall be as follows: for making an entry anc
assessment under section two hundred and seventy-two, one dollas
for every parcel, to be paid by the owner; for making an entry anc
assessment, when required by any owner, under the provisions o!
section two hundred and sixty-five, one dollar and seventy-five cent:
and the parties among whom the land is divided shall be jointly anc
severally liable for such fee, unless said land is divided in a cour
proceeding, in which event said fee shall be paid by the plaintiff, o:
by such person or persons as the court may direct; for making ar
entry transferring to one person lands before charged to another, on
dollar, which shall be paid by the person to whom the transfer 1
made, and shall be a compensation for all tracts in the commissioners
county or city, conveyed by the same deed; for an entry of land
according to section two hundred and sixty-six, one dollar, which
shall be paid by the person for whom the entry is made. All the fore-
going mentioned fees shall be collected by the clerks of the courts of
record of the counties and cities, at the time of recording the deed or
will, or upon the confirmation of a commissioners report of partition,
or at the time an entry is made by the commissioner under section
two hundred and sixty-six or section two hundred and seventy-two,
but in no case shall more than one fee be charged for all the transfers
of the same parcel of land, made during the year terminating on the
thirty-first day of December of each year, which fee shall be paid by
the first vendee; provided, that in case of lands acquired in fee simple
by the Commonwealth, the quantity of land in each case shall be
deducted from the land of the prior owner, but shall not be transferred
to the Commonwealth, nor shall any transfer or other fee be charged
or collected thereon.

All fees collected by any clerk under the provisions of this section
shall be accounted for by him as provided by law.

The fees mentioned in this section shall be in full for said services,
whether they be for the benefit of the State, or for the cities, counties
or towns of the State, and no city, town or county shall pass any
resolution or ordinance authorizing any clerk to charge any other or
additional compensation for these or similar services under any by-
law or ordinance of such city or town, or resolution or order of such
county.