Chap. 172.—An ACT for the relief of the tax-payers of Alleghany
county.

Approved February 23, 1888.

Whereas the commissioner of the revenue for the county |

of Alleghany, has failed up to this sixteenth day of January,
eighteen hundred and eighty-eight, to complete and deliver
to the treasurer of said county, the land and property books
of said county for the year eighteen hundred and eighty-
seven, so that the opportunity to pay their taxes for the year
eighteen hundred and eighty-seven, before the time fixed by
law for imposing the five per centum penalty thereto, was
not given to the tax-payers of the said county; therefore,

1. Be it enacted by the general assembly of Virginia, That
the tax-payers of Alleghany county be relieved from all lia-
bility for the aforesaid five per centum penalty due from them
on all taxes for the year eighteen hundred and eighty-seven,
paid on or before the first day of April, eighteen hundred and
eighty-eight; and the time fixed by law for the treasurer of
Alleghany county to make his final settlement with the audi-
tor and with the board of supervisors of said county for the
taxes assessed upon the real and personal property for the
year eighteen hundred and eighty-seven, is hereby extended
to the first day of October, eighteen hundred and eighty-
eight, and the time allowed by law for the treasurer of Alle-
ghany county to file his lists of delinquent land and personal
property taxes for the year eighteen hundred and eighty-
seven, is hereby extended to the first day of October, eigh-
teen hundred and eighty-eight.

2. This act shall be in force from its passage.