CHAPTER 573

An Act to amend and reenact § 58-1010 of the Code of Virginia, relating
to collection of taxes from funds held by third party. rH 688]

Approved March 31, 1960

Be it enacted by the General Assembly of Virginia:
1. That § 58-1010 of the Code of Virginia be amended and reenacted
as follows:

§ 58-1010. Any person indebted to or having in his hands estate of
a person assessed with taxes or levies may be applied to in writing by the
officer for payment thereof out of such debt or estate and a payment by
such person of such taxes or levies, either in whole or in part, shall entitle
him to a charge or credit for so much on account of such debt or estate
against the party so assessed. From the time of the service by such officer
of any such application, the taxes and levies shall constitute a lien on the
debt so due from such person or on the estate in his hands. If the person
applied to * does not pay so much as may seem to the officer ought to be
recovered on account of the debt or estate in his hands, the officer shall,
if the sum due for such taxes or levies does not exceed two * thousand dol-
lars, exclusive of penalties and interest, procure from a justice of the peace
or judge or clerk of a court not of record a summons directing such person
to appear before the appropriate * county court or municipal court, at
such time and place as may seem reasonable; and if the sum due exceeds
two * thousand dollars, shall procure from the clerk of the circuit court of
the county or corporation court of the city a summons directing such
person to appear before such court on the first day of the next term
thereof; provided that in all cases returnable before a county court or
municipal court, any person so summoned shall have a right, if the sum
due for such taxes or levies exceeds the sum of three hundred dollars, ex-
clusive of penalties and interest, to remove the case to a court having
jurisdiction of appeals from such county court or municipal court wherein
the case was brought, and the procedure for and upon such removal shall
be the same, mutatis mutandis, as is provided by § 16.1-92.