Chap. 83.—An ACT to authorize the boards of supervisors or other governing
bodies of certain counties to release upon certain conditions the liabiiity for
interest, penalties and accrued costs on unpaid county and district taxes upon
real estate for the year 1940 and all previous years, and to release officers
charged with the collection of such taxes from liability for such interest, penal-

ties and costs, upon certain conditions. , | [S B 112]

Approved February 28, 1942

1. Be it enacted by the General Assembly of Virginia, That the
board of supervisors or other governing body of the counties of North-
ampton and Accomack in this State may by resolution or ordinance
spread upon the minute book release all penalties, interest and costs
accrued on any taxes upon real estate due such county or any district
of such county for the year nineteen hundred and forty and all previous
years, that are unpaid at the time the resolution or ordinance of the
board of supervisors or other governing body releasing the same becomes
effective. Such release shall be made upon the condition that all such
taxes due for the year nineteen hundred and forty and all previous years
shall be paid on or before the fifteenth day of January, nineteen hundred
and forty-three.

The treasurer and clerk of the court of the counties of Northamp-
ton and Accomack, after such action has been taken by the board of
supervisors or other governing body, who does not collect such penalties,
interest and costs upon such county and district taxes which are paid
in accordance with the conditions imposed as herebefore prescribed, shall
be relieved from all liability therefor.

Nothing in this act shall be construed to empower any such board
of supervisors or other governing body to release any liability for in-
terest, penalties and cost on such unpaid taxes upon any terms and condi-
tions except as hereinbefore prescribed. , }

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