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An Act for the Collection of Taxes on Persons and Property. 1859 71 (1859)

handle is hein.slavery/ssactsva0742 and id is 1 raw text is: COLLECTION OF TAXES.

income derived from such business, an additional tax of
one-half of one per centum.
62. The act passed the eighteenth of March, eighteen
hundred and fifty-six, entitled an net imposing taxes for
the support of govcrnment, is hereby repealed.
63. This act shall be in force from its passage.  Commencement
CHAP. 4.-An ACT for the Collection of Taxes on Persons and
Property.
Pased Alnrch 28, 1860.
Be it enacted by the general assembly, that the thirty-
sixth chapter of the Code of Virginia, and the first and
second sections of the act entitled an act to amend the
fifth, sixth and sixteenth sections of an act concerning
sheriffs, commissioners of the revenue, their duties and
compensation, passed March fifteenth, one thousand eight
hundred and fifty-six, and repealing the eleventh section
of said act, passed April second, one thousand eight hun-
dred and fifty-eight; also the thirteenth, fourteenth and
seventeenth sections of chapter eight of an act entitled an
act concerning sheriffs and commissioners of the revenue,
their duties and compensation, passed March fifteenth, one
thousand eight hundred and fifty-six, and all acts and
parts of acts inconsistent with the provisions of this act,
be repealed and re-enacted so as to read as follows:
Who collects taxes; when and how.
1. The taxes assessed in any county under the provi- Coll ctors of
sions of the thirty-fifth chapter of the Code, shall be col-'
lected by the sheriff thereof, with the following exceptions:
The sergeants of the cities of Norfolk, Portsmouth, Pe-
tersburg, Danville and Williamsburg shall be collectors of
the taxes assessed in their respective cities.
2. Each sheriff or collector shall commence his collec-Collectons,
toen to com-
tion yearly on the first day of July, or so soon thereafter-,oen..

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