Chap. 221.—An ACT to dispense with security and regulate the trial of
certain controversies between the State and the Chesapeake and Ohio
Railroad Company.

Approved April 90, 1874.

Whereas certain questions hgve arisen in regard to the
power of the state to impose taxation upon the property,
earnings aad indebtedness of the Chesapeake and Ohio rail-
road company; and whereas the amount that may be found
due the state on account of sugh taxation is a preferred lien
upon the property of the company:

1. Be it enacted by the general assembly of Virginia, That
in any proceedings by the state to determine the question of
the liability of the Chesapeake and Ohio railroad company
, to taxation, when any bond is required to be given by said

company, no security shall be required, but the bond of the

company shall be taken and deemed sufficient for all pur

Sor

oses.
P 2. If the Chesapeake and Ohio railroad company willagree a
case for submission to the courts so that the question of its
- liability to taxation on its property, earnings and indebted-
| ness may be determined thereby, the auditor of public ac-
counts is hereby directed to discontinue all other action un-
der the joint resolution of February fourth, eighteen hun-
dred and seventy-three, and to request the attorney general
to proceed to take proper steps for the determination of the
question; and the courts of this commonwealth are author-
ized to take jurisdiction of, and to decide such case as may
be agreed between the said company and the attorney gene-
ral on behalf of the state, in like manner and with the same
effect, in all respects, as if legal proceedings were regularly
instituted by the state against the company.
at 3. This act shall be in force from its passage.

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