Chap. 19.—An ACT to amend and re-enact Chapter 14 of the Acts of Assembly of
1938, approved February 24, 1938, relating to the making of tax bills by the
Commissioner of the Revenue in certain counties, so as to make the chapter ap-
plicable to certain other counties. [H B 66]

Approved February 18, 1946

Be it enacted by the General Assembly of Virginia:

1. That chapter fourteen of the Acts of Assembly of nineteen hun-
dred thirty-eight, approved Tebruary twenty-four, nineteen hundred
thirty-eight, be amended and re-enacted, as follows:

Section 1.) The board of supervisors of any county in this State
which adjoins two cities lving wholly within this State, one of which cities
having a population of one hundred seventy thousand or more, and the
board of supervisors of any county in this State which has a population of
more than thirty-five thousand and which adjoins two cities lying wholly
within this State having populations of not less than fiftv thousand each,
as shown by the last preceding United States census, shall be, and it here-
by is, authorized and empowered by resolution duly adopted to require the
commissioner of the revenue of such county ta prepare and make all tax
bills in accord with all items shown on the land books and personal prop-
erty books for the current year and deliver the same to the treasurer of
the county at the same time such land books and personal property books
are delivered to such treasurer under the general law. Such require-
ment shall not be effective, however, unless and until the board of super-
visors shall have first acquired and installed in the office of the commis-
sioner of the revenue a proper and suitable machine in the operation of
which the tax bills may be prepared and made out simultaneously with the
preparation and making out of said books. Any such board of super-
visors is further authorized and empowered to prescribe the form of tax
bills herein authorized, and to require the commissioner of the revenue
to destroy all unused tax bill forms in the presence of the board or a com-
mittee of its members duly appointed by its chairman.

Section 2. All acts and parts of acts inconsistent with this act are
hereby repealed to the extent of such inconsistency.

2. An emergency exists and this act is in force from its passage.