Chap. 428.—An ACT to relieve the owners of certain lands sold to the
eeteerateealtit for the non-payment of taxes and liens accrued prior
to 1884.

Approved March 5, 1888.

1. Be it enacted by the general assembly of Virginia, That
where land has been sold to the commonwealth for the satis-.
faction of unpaid taxes and levies which accrued prior to the |
year eighteen hundred and eighty-four, any person aggrieved
by any entry as to any tract of land made in the lists on
which the sales were based, may, at any time prior to January
first, nghteen hundred and eighty-nine, apply for relief to the
court of the county or corporation wherein the land is located
or to the judge thereof in vacation. And the court or judge
on hearing such application, being satisfied and certifying of
record that the taxes or levies that constituted the lien on
the land, when sold, have been paid at the office of the audi-
tor of public accounts, or in any manner provided for by law,
or improperly assessed in whole or in part against said
land, or that the applicant is an innocent purchaser for value
of said land without actual notice of said lien, shall exonerate
said land from the amount of said lien or so much thereof as
appears not to be due, and discharge it in whole or in part as
the case may be from the claim of the commonwealth, acquired
by its purchaser as aforesaid. A copy of any such order shall
be certified to the auditor and another copy to the treasurer
of the county or corporation, and when the same is delivered
to the treasurer, he shall be governed thereby in preparing
lists under existing laws with a view to future sales of delin-
quent lands.

2. And when it appears that the said taxes and levies were '
properly assessed, but that the applicant is not the owner of
the whole tract or lot sold, the court or judge may fix the:
value of the part owned by the applicant, and authorize its
redemption by the payment of the proportion of the amount
of taxes and levies, due and accrued expenses, according to the
valuation thus fixed. The order thus made, shall be entered .
of record, and a copy thereof certified to the auditor and to ‘
the treasurer of the county or corporation, and when the
applicant or his agent shall have paid to the treasurer the
proportion of the amount due, fixed, and determined as afore-
said, he shall be entitled to a certificate of redemption from
the said treasurer, and shall hold the land owned by him free
from any lien of the taxes and levies due on the remaining
portion of the tract or lot. Oe

3. Whenever any such application is made, the court or.
judge may require the attorney for the commonwealth of the :
county or corporation to be present and resist the same.

4. Where reliof is granted the applicant, he shall pay to the
clerk, before the order is entered, the sum of one dollar as a
fee for his services.

5. This act shall be in force from its passage. (

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