Chap. 641.—An ACT to provide for refunding to the Union Theological Seminary
certain taxes paid by it on a tract of land in Nottoway county called Bellfield.

Approved April 2, 1902.

Whereas, by the will of Mistress C. C. Chambliss, admitted to probate
in the county court of Nottoway, Virginia, at its August term, eighteen
hundred and ninety-six, the proceeds of the sale of a certain plantation
in the said county of Nottoway called Bellfield, after deducting the cost
of a substantial iron railing around the graveyard on said place, were
given to the Union Theological Seminary to help to educate the poor
students who are unable to educate themselves; and,

Whereas, in a chancery suit brought in the circuit court for the county
of Nottoway for the construction of the said will and the administration
756 ACTS OF ASSEMBLY.

of the estate of the said Mistress Chambliss. the Union Theolosic
Seminary elected to take the plantation devised instead of the pro:
and to erect the said iron railing, which election was approved by cect
of said court: and,

‘Whereas, the agent of the said seminary, not knowing that its pro
erty was exempt by law from taxation, paid the taxes on the said plant
tion for the vear cighteen hundred and ninety-seven, amounting to "
teen dollars and ninety-cight cents; for the vear eighteen hundred a
ninety-eight, amounting to sixteen dollars and ninetv-cight cents: ,
the vear eighteen hundred and ninety-nine, amounting to twenty doll:
and thirty-seven cents; and for the year nineteen fmedred. amounting
twelve dollars and sixty-two cents, aggregating the sum of sixty-six d
lars and ninety-five cents; and,

Whereas, the county court of N Nottoway cannot under the law corn
the erroneous assessment for more than two years: therefore,

1. Be it enacted by the general assembly of Virginia, That the cour
court of Nottoway county shall, if satisfied that the facts set forth in
above preamble are true, enter an order directing the auditor of pub
accounts to refund to the Union Theological Seminary the taxes so
ceived for the State, and directing the treasurer of Nottoway county
refund to the said seminary the taxes so received by the said county uy
the said plantation since the decrec of the said circuit court authorizi
the said seminary to take said plantation instead of the proceeds, wh:
order the said auditor and treasurer shall obey.

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