Code 1873, ch. 104, p. 849 any book, register, or record which such officer or person is by this chapter required to keep or make, or in any copy or certificate which by this chapter he is required to make or give, knowingly make any false, erroneous, or fraudulent entry, record, registration, or written statement, he shall, for every such offence, forfeit not less than one hundred nor more than five hundred dollars. 39. If any person upon whose information or statement any record or registration may lawfully be made under this chapter, shall knowingly give any false information, or make any false statement to be used for the purpose of making any such record or registration, he shall forfeit not less than fifty nor more than three hundred dollars for every such offence. Auditor to supply blank forms to clerk, ministers, &c. 40. The auditor of public accounts shall furnish the clerk of every county and corporation court, and every assessor or commissioner of the revenue, with all forms and instructions which he may deem necessary or proper for carrying this chapter into effect; he shall also furnish the assessors or commissioners of the revenue with the necessary paper, properly printed, on which to make their register of births and deaths, as required by law; and he shall fürnish from time to time printed forms to the clerks of the several county courts of the returns necessary to be made by ministers of the gospel under the fifteenth section of this chapter, and that said clerks distribute the same among the ministers of their several counties authorized to perform the rites of matrimony. AN ACT TO AMEND AND RE-ENACT SECTION SIXTY-ONE OF CHAPTER Approved April 30, 1874. 3, amended 1. Be it enacted by the general assembly, That section sixty-one, Acts 1865-6, ch. chapter three, Acts of eighteen hundred and sixty-five and six, be amended and re-enacted so as to read as follows: returned delin leased, &c 261. All taxes on lands returned delinquent due the common- Taxes on lands wealth of Virginia which accrued prior to the tenth day of April, quent prior to eighteen hundred and sixty-five, which have not been paid, be and April, 1865, rethe same are hereby released. And where lands have heretofore been returned delinquent for the non-payment of taxes accruing before the tenth day of April, eighteen hundred and sixty-five, such taxes are hereby released, whether the lands so returned have been purchased by the commonwealth or not: provided that the owner or claimant thereof pay to the auditor of public accounts, or the treasurer of the county wherein the said land lies, the taxes due thereon, which have accrued since the tenth day of April, eighteen hundred and sixty-five, within two years from the passage of this act: and provided further, that nothing in this section shall release delinquent taxes against non-residents. 2. This act shall be in force from its passage. Commencem't CODE, CHAPTER 38, AS AMENDED. MODE IN WHICH LANDS RETURNED DELINQUENT FOR TAXES Receipt of purchase money; return 12. 13. Return of lists of sales by treasurer; 14. his oath. 15. How auditor ascertains the amount chargeable to treasurer for land sold. When treasurer is to pay proceeds of sales into the treasury, and what commissions are allowed him. of sales; fee of treasurer; form of 36. Assessor's or commissioner's fee for receipt. giving notice under the second section. 37. Sale of delinquent lands for state taxes in 1873 to be deemed valid and binding. 38. Duty of treasurers as to county levies due on lands sold in 1873. 32. 33. 34. Owners of real estate to cause it to be placed on land books; if not, land deemed delinquent. Acts 1874, p. 386 1. Any person owning or claiming real estate in this commonwealth, shall, if the same be not already there, cause the same to be placed on the land books of the county or corporation in which said land is situated. Where the lands are situated partly in one county and partly in another, or in more counties than one, the owner or claimant thereof shall see that the same is entered upon the land books of the county in which said part or parts are located. 2. If the said owner or claimant shall fail to register his lands as provided in the first section of this act, and after notice in writing, by any assessor or commissioner authorized to assess said lands, shall permit or neglect for a period of five years, at any time, to register his said lands, as aforesaid, then the same shall be absolutely forfeited to the commonwealth, and be liable to survey and entry, by any citizen of this state, who shall fully comply with the laws now in force in reference to surveys and entries of vacant lands. Duties of sheriffs heretofore to be performed by county treasurers; pay of treasurers. 38, p. 379 3. The duties imposed on sheriffs or collectors by chapter thirty- Code 1873, ch. seven, Code of eighteen hundred and sixty, shall hereafter be performed by the treasurers of the counties, cities, and towns of this commonwealth; and said sheriffs are hereby relieved from further duties under said thirty-seventh chapter. The said treasurers shall have the same pay and commissions allowed sheriffs or collectors under said chapter. Lien on real estate for taxes; how enforced by sales of land; record of such as is delinquent, and mode of paying taxes thereon. 4. There shall be a lien upon all real estate for the taxes assessed Acts 1874, p. 386 or county levies laid thereon, and interest upon such taxes and levies, at the rate of six per centum per annum, from the fifteenth day of December, in the year in which the same may have been assessed or levied, until payment thereof. The auditor of public accounts shall keep a record of all real estate which, since the tenth day of March, eighteen hundred and thirty-two, shall have been or hereafter shall be returned delinquent for non-payment of taxes or county levies. Until a sale thereof, as hereinafter mentioned, any person. may, upon a certificate of the said auditor, pay into the treasury the taxes or county levy on such real estate, with interest thereon as aforesaid. For every such certificate the person obtaining the same shall pay the auditor a fee of fifty cents. When lists of delinquent lands sent to treasurer. 270 5. In the months of July, August, and September, in the year Acts 1875-6, p. eighteen hundred and eighty, and in one of these months every five years thereafter, the auditor of public accounts shall cause to be delivered to the treasurer of each county and corporation in the commonwealth, a list of the real estate therein, which, since the tenth day of April, eighteen hundred and sixty-five, shall have been or hereafter may be returned delinquent for the non-payment of taxes, and on which taxes are still due, showing in separate columns, the amount due the state, corporation, and county (including school tax), on each tract or lot so returned; and for interest thereon, whether the same was under sales heretofore made, and whether or not the same has ever been purchased by the commonwealth. Provisions where new counties have been formed. 38, p. 380 6. When, in the year eighteen hundred and seventy-three, or Code 1873, ch. any other year in which, by the preceding section, the auditor of public accounts is required to cause to be delivered to the treasu Acts 1874, p. 386 Code 1873, ch. 38, p. 380 rers lists of real estate returned delinquent for the non-payment of taxes, any new county has been or shall be formed, the assessors of the respective counties from which the same is formed, shall, as soon as practicable, furnish to the said auditor lists of the real estate within the parts of such new county taken from the counties, respectively, for which they are assessors, previously purchased on behalf of the commonwealth at sales for taxes, and remaining unredeemed, or returned delinquent, for either of the five years next preceding, for the non-payment of taxes, in order that the said auditor may cause such lists as aforesaid to be delivered to the treasurer of such new county. Advertisement for sale by officer. 7. Within twenty days after receiving such lists from the auditor, such treasurer shall make out two copies for each corporation, and one copy for each township of his county, and set up one at the front door of the courthouse of each county, and one at some public place in each township other than the one wherein the said courthouse is situated, and two in two of the most public places in each corporation. To each copy thus posted, he shall attach a notice that the real estate therein mentioned, or so much thereof as shall be sufficient to satisfy the taxes due thereon, and the interest, and five per centum commissions to the treasurer, will be` sold at public auction, between the hours of ten in the morning and four in the evening, on the first day of the next succeeding (November or December) court of his county or corporation, at the front door of the courthouse thereof, unless the said taxes, interest, and commissions shall have been previously paid. Such list and notice shall, if ordered by the court of the county or corporation in which such real estate lies, be advertised in some newspaper published in the county, if there be one, for four successive weeks, the expense of which shall be apportioned among the delinquents, according to the amount of taxes due by them, respectively: provided the cost of publication shall not exceed five per centum of the amount of such taxes. When, where, and how land and lots are sold for taxes; officer not to purchase for himself. 8. If the said taxes, interest, and commission, and a due proportion of said expense be not previously paid, the said treasurer shall proceed to make sale accordingly; and the sale may be adjourned from day to day, and proceed between the hours aforesaid, until it shall be completed. If, however, the sale be not completed on the last day of the court, it shall be adjourned to the first day of the. next court. It may then proceed, and be adjourned in like manner as at the previous term. Whenever there is an adjournment to the |