Chap. 442.—An ACT for the relief of George L. Barton and Charles W. Denni
from the payment of taxes on property in Nansemond county, Virginia, former]:
belonging to Jerome Moltz.

Approved March 29, 1902.

Whereas, the treasurer of Nansemond county, Virginia, has returne
to the auditor of public accounts, as purchased by the Commonwealth o
Virginia for taxes for the year eighteen hundred and nincty-five, a cer
tain lot of land, with the buildings and improvements thereon, asscsser
with taxes for said year in the name of Jerome Moltz, and now belongin,
to George L. Barton and Charles W. Dennis; and,

Whereas, the said buildings and improvements on said land wer
assessed for taxes for said year at eighteen thousand dollars, and the sai
land at two hundred dollars; and,

Whereas, the said buildings and improvements were removed from sai
land prior to the first day of February, eightcen hundred and nincty
five, and after said removal the said land was purchased by George I
Barton and Charles W. Dennis; and,

Whereas, notwithstanding the removal of said buildings and improve
ments therefrom prior to February one, eighteen hundred and ninety
five, taxes were erroneously assessed for said year on both land and build-
ings and improvements, and not on the land alone; and,

Whereas, for said year, the said George L. Barton and Charles W.
Dennis should be required to pay taxes only on said land, the buildings
and improvements having been removed therefrom as aforesaid; and,

Whereas, the taxes assessed against said land for the years eighteen
hundred and ninety-six, eighteen hundred’ and ninety-seven, eighteen
hundred and ninety-eight, eighteen hundred and ninety-nine, nineteen
hundred, and nineteen hundred and one have been regularly paid by the
said George L. Barton and Charles W. Dennis; and,

Whereas, the said George L. Barton and Charles W. Dennis are ready
and willing to pay the taxes on said land for the year eighteen hundred
and ninety-five if they are released from the payment of the taxes on
the buildings and improvements for said year: now, therefore,

1. Be it enacted by the general assembly of Virginia, That the said
George L. Barton and Charles W. Dennis be, and are hereby, released
from the payment of the sum of one hundred and fifty-seven dollars and
ninety cents, being the amount of the taxes assessed against said build-
ings and improvements on said land for the year eighteen hundred and
ninety-five, and that upon the payment of the sum of five dollars, being
the amount of the taxes, including costs and penalties, due and payable
on the land for said year, to the clerk of the county court of Nansemond
county, the said clerk shall make, on the proper records in his office, an
endorsement showing the above release, and that said amount of five dol-
lars is in full settlement and satisfaction of all taxes properly chargeable
against the said property, and shall make report thereof to the auditor
of public accounts, who, upon the receipt of said amount as aforesaid
from said clerk, shall make an endorsement on the proper records in his
office showing said release, and that said amount of five dollars is in full
of said taxes as aforesaid. Upon the payment of the amount aforesaid,
the said George L. Barton and Charles W. Dennis shall be released from
the payment of all further taxes on the said land for the said year.

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