Chap. 209.—An ACT to provide for the examination of the books of land
assessors by the clerk of court; assessor to assist in examination; how
errors corrected; compensation to clerks.

Approved March 15, 1910.

1. Be it enacted by the general assembly of Virginia, That before the
land books of the assessors of lands are delivered and disposed of as pro-
vided for in section four hundred and forty-three of the Code of Virginia,
it shall be the duty of the clerk of the county or corporation court, as the
case may be, to compare each copy of said land book with the lists of
grants furnished by the register of the land office; with a copy of the
land books for his county or corporation last returned; the list of con-
veyances recorded since the said book was made out; with land book
of the commissioner of the revenue of the next preceding year; with the
records of his office, where necessary ; and with such transcripts, abstracts
or statements from the records of other offices, as the assessor shall lay
before him.

The land assessor shall attend at the clerk’s office and assist at the
examination so far as may be desired by the clerk; and the clerk shall
point out to the assessor such errors, if any, as in his opinion may exist
in any of the books. Every such error shall be corrected, when the as-
sessor and clerk concur as to the propriety of such correction. When
they differ, the matter in difference shall be submitted to the attorney
for the Commonwealth, and they shall conform to his decision. If he
fail to decide the matter, it shall then be submitted to and decided by the
judge of the court, and the books shall be made to conform to his de-
cision.

The clerk shall receive for his compensation for the duties herein
imposed on him the same fees as are prescribed by section five hundred
and twenty-one of the Code of Virginia, fixing his compensation for
examination of the books of commissioners of the revenue, which shall
be paid to said clerk in the manner prescribed by said section.

The examination herein directed to be made of said land books and
errors to be corrected shall relate only to clerical errors, and nothing
herein contained shall be construed to apply to the correction of er-
roneous assessments as provided for by section four hundred and forty-
four of the Code of Virginia.

And in order that the provisions of this act may apply to the assess-
ment of lands for the year nineteen hundred and ten, an emergency is
declared to exist, and this act shall be in force from its passage.