Chap. 292.—An ACT for the relief of the heirs of S. M. Allen from improper
assessments of land located in Madison county.

Approved February 16, 1901.

Whereas there is assessed in the name of S. M. Allen four thousand
eres of land located on the Blue Ridge mountain, in the county of Madi-
mn, which was returned delinquent and sold to the commonwealth for
1¢ non-payment of taxes for the year eighteen hundred and ninety-one,
id has been returned delinquent for the non-payment of taxes for each
iceceding year until eighteen hundred and ninety-seven, inclusive; and
Whereas it appears from an order of the county court of Madison
yunty, entered at its January term, nineteen hundred and one, the said
‘act. contains only fifteen hundred acres: and
Whereas the heirs of the said S. M. Allen, since deceased, are desirvus
of redeeming the said land: and

Whereas it appears that the said tract should have been assessed as
fifteen hundred acres instead of four thousand; therefore,

1. Be it enacted by the general assembly of Virginia, That the county
court of the county of Madison shall have authority to examine into the
matier aforesaid, and if the court is satisfied that, from the evidence
adduced, that part of the taxes and levies assessed against the said tract
of land were improperly assessed, then the court shall make an order
releasing such of the said taxes and levies which it may deem improper.
and upon the payment of the balance of the said taxes and levies that
may be found due, to the persons authorized to receive the same, the said
taxes and levies for the years eighteen hundred and ninety-one to eigh-
teen hundred and ninety-seven, inclusive, as returned delinquent in the
name of S. Mf. Allen shall be marked as fully paid and satisfied.

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

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