CHAPTER 49

An Act to amend and reenact § 58-884 of the Code of Virginia, relating
to disposition of personal property books. CH 149]

Approved February 19, 1960

Be it enacted by the General Assembly of Virginia:

1. That § 58-884 of the Code of Virginia be amended and reenacted as
ollows:

§ 58-884. 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 per-
sonal property book and each shall forward to the Department of Taxation
one copy of the personal property book. For failure to deliver the copies
in the manner herein provided by the first day of September of each year,
or within ninety days from the date the rate of tax on personal prop-
erty has been determined, whichever date shall occur last, the commis-
sioner 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 such books.
But the Department of Taxation may, for good cause, extend the time of
delivery of such 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.

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