CHAPTER 182

An Act to amend and reenact §§ 58-178, 58-179 and 64-127 of the Code
of Virginia, relating to receipts for certain taxes paid and furnish-
ing list of heirs by personal representatives to certain courts

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Be it enacted by the General Assembly of Virginia:

1. That §§ 58-178, 58-179 and 64-127 of the Code of Virginia be
amended and reenacted as follows:

§ 58-178. Upon the payment of the tax the State Treasurer shall
receipt to the person or persons paying the same, and the Comptroller
shall certify the fact of such payment to the Department of Taxation;
and the Department, upon the basis of such certification, shall certify
such fact to the proper clerk or clerks, who shall record the same in the
book in which the accounts of personal representatives are recorded. The
Department of Taxation shall further certify such fact to the clerk of
court of any city or county wherein deeds are recorded, in which the
decedent died seized of any real estate.

§ 58-179. If no tax is due, upon the ascertainment of that fact a
certificate thereof shall be forwarded by the Department to the person
receiving the property and a copy shall be sent to the proper clerk or
clerks, who shall record the same in the book in which accounts of per-
‘sonal representatives are recorded, and a copy shall be sent to the clerk
of court of any city or county wherein deeds are recorded, in which the
decedent died seized of any real estate.

§ 64-127. Every personal representative of a decedent, whether
such decedent died testate or intestate, shall, at the time of his qualifi-
cation, furnish the court or clerk before which or before whom he quali-
fies and the clerk of court of any city or county wherein deeds are
recorded, in which the decedent died seized of any real estate, a list con-
taining his name, with his postoffice and street address, if any, and:

(1) The names and, as far as possible, the ages and addresses of
the heirs of his decedent, if intestate; or, if his decedent died testate, the
names, ages and addresses of those persons who would have been the
decedent’s heirs had he died intestate; and

(2) The degree of kinship of each to the decedent, accompanied by
affidavit that he has made diligent inquiry as to such names, ages and
addresses and that he believes such list to be true and correct.

The clerk shall record such list in the will book and index in the
name of the decedent as grantor and the heirs as grantees. Such list so
made and recorded shall be prima facie evidence of the facts therein
stated. The cost of recording such list shall be deemed a part of the cost
of administration and be paid out of the estate of the decedent. Such
personal representative shall not receive any compensation for his serv-
ices until such list is filed and recorded, unless he files an affidavit before
the commissioner of accounts that the heirs are unknown to him and that
after diligent inquiry he has been unable to ascertain their names, ages
or addresses, as the case may be.