CHAPTER 414

An Act to amend and reenact § 58-86 of the Code of Virginia, relating to
writs, notices, processes and orders issuable by the State Tax Com-
missioner.

[(S 286]

Approved April 1, 1952

Be it enacted by the General Assembly of Virginia:

1. That § 58-36 of the Code of Virginia be amended and reenacted as
follows:

§ 58-36. Writs, notices, processes and orders.—The Commissioner
may, in all matters within his jurisdiction, award and issue and have
served, executed and returned any writ, notice, process, order or order of
publication which may by law be awarded, issued, served, executed or
returned by or to any court of law or equity in this Commonwealth for the
purpose of compelling the attendance of witnesses, the production of books
and papers and the enforcement and execution of his findings, orders and
judgments. But all warrants for the collection of taxes shall issue under
the provisions of §§ 58-41 to 58-43.

Any person summoned as a witness, or summoned to produce books
and papers, or both, who shall fail or refuse to attend, or to produce such
books and papers, or both, as the case may be, may be proceeded against
in the circuit or corporation court of the city or the circuit court of the
county in which such person resides by a rule or attachment issued on
motion of the State Tax Commissioner in the name of the Commonwealth
to compel such person to attend as a witness, or to produce such books and
papers, or both, as the case may be, at such time and place as may be
designated by the court.