The right to them is determined as of the time of payment, and not as of the time of accrual. School Board v. County School Board, 189 Va. 211, 218, 52 S.E.2d 122. "All county and district levies on property within the city," collected by the county treasurer are required to be held by him, "subject to the rights of the city to be adjusted in the manner provided" in Sec.