Chap. 433.——An ACT to amend and re-enact Section 372 of the Tax Code of Vir-
ginia, as heretofore amended, in relation to the collection of taxes and levies.

. | [H B 455]
Approved April 6, 1942
1. Be it enacted by the General Assembly of Virginia, That section

three hundred and seventy-two of the Tax Code of Virginia, as heretofore
amended, be amended and re-enacted so as to read as follows: |
696 ACTS OF ASSEMBLY — [va., 1942

Section 372. When treasurer to receive taxes and levies without
penalty; shall advertise the time and place; when penalty attaches;
treasurer to call on each taxpayer; when he may distrain.—Each treas-
urer shall commence to receive the State taxes and local levies as soon as
he receives copies of the commissioner’s books, and continue to receive
the same up to and including the fifth day of December of each year ; and
for this purpose each county treasurer shall, except in counties having an
area of less than thirty square miles, advertise for at least ten days at the
courthouse and at the voting places in the magisterial districts, in such
manner as may be necessary to give general publicity thereto, upon what
day or days or parts thereof, he will be at some convenient public place
in each magisterial district to receive taxes and levies and shall, at the
time specified, go to the places so designated and remain there, during the
time specified in such advertisement, for the purpose of receiving the
State taxes and county levies; and shall receive the same; provided,
however, that the board of supervisors of any county may authorize the
treasurer to dispense with such sittings whenever, in the opinion of such
board, the same will not facilitate the collection of taxes and levies, but
in every such case the treasurer shall advertise a reasonable time before
December fifth in such manner as may be necessary to give general
publicity in such county to the fact that taxes and levies are due and
payable. Any person failing to pay any State taxes or county and city
levies on or before the fifth day of December, shall incur a penalty thereon
of five per centum, which shall be added to the amount of taxes or levies
due from such taxpayer, which, when collected by the treasurer, shall be
accounted for in his settlements.

Interest at the rate of six per centum per annum from the thirtieth

day of June of the year next following the assessment year shall be col-
lected upon the principal and penalties of all such taxes and levies then
remaining unpaid, which penalty and interest shall be collected and
accounted for by the officers charged with the duty of collecting such
taxes or levies, along with the principal sum thereof. But this paragraph
shall not apply to local levies in any city or town where penalty or interest
on such levies is regulated by its charter, or by other special provisions
of law. Se ,
_ It shall be the duty of the treasurer, after the fifth day of December,
to call upon each person chargeable with taxes and levies who has not
paid the same prior to that time, or upon the agent, if any, of such person
resident within the county or corporation for payment thereof; and upon
failure or refusal of such person or agent to pay the same he shall proceed
to collect them by distress or otherwise. Should it come to the knowledge
of the treasurer that any such person or persons owing such taxes or
levies is moving or contemplates moving from the county or corporation
prior to the fifth day of December, he shall have power to collect the same
by distress or otherwise at any time after such said bills shall have come
into his hands ; but it shall not be necessary for the treasurer of the county
of Henrico to designate or to go to any place other than the county court-
house in the city of Richmond in order to receive the taxes and levies to
be paid to such treasurer. | | a