Chap. 418.—An ACT to amend and reenact Section 318 of the Tax Code of
Virginia, as heretofore amended, in relation to the personal Property poO%3]

Approved April 1, 1948
Be it enacted by the General Assembly of Virginia:
1. That section three hundred and eighteen of the Tax Code of

Virginia, as heretofore amended, be amended and reenacted so as to read
as follows:
Section 318. Commissioner of the Revenue to retain original per-
sonal property book; disposition of copies——Each commissioner of the
revenue shall retain in his office the original personal property book.
Each commissioner of the revenue shall deliver to the treasurer of
his county or city one copy of the personal property book, and each
commissioner of the revenue shall forward to the Department of Taxa-
tion one copy of the personal property book. For failure to deliver said
copies in the manner herein provided by the first day of September of
each year, the commissioner of the revenue shall be fined not less than
fifty nor more than two hundred dollars, and he shall not be paid any
compensation which may be due him, payable out of the State treasury,
for making out said books, but the Department of Taxation may, for
good cause, extend the time of delivery of said books. The commissioner
of the revenue for each county shall also file in the office of the clerk of
the circuit court of his county one copy of the personal property book;
and for such purpose the Department of Taxation shall furnish each
such commissioner of the revenue with one additional copy of the
blank personal property book.