Chap. 642.—An ACT for the relief of Mrs. Fannie C. Sexton, of Smyth
county, from erroneous assessment.

Approved March 65, 1900.

Whereas it is alleged by Mistress Fannie C. Sexton, of Smyth county,
that she is the owner for life of a tract of land located in Smyth county,
laid off and assigned to her as her dower interest in the lands of her
deceased hushand, Thomas K. Sexton, and containing one hundred and
eighteen acres, which is assessed in the name of Fannie C. Sexton; and

Whereas the said Fannie C. Sexton alleges that the true value of said
land is only seven dollars per acre, at which it was assessed previously
to the assessment of eighteen hundred and ninety-five; and

Whereas by a clerical error of the assessor it was assessed at twenty-
one dollars per acre in the assessment of eighteen hundred and ninety-

ve; and

Whereas the said Fannie C. Sexton has paid the taxes on said land at
the rate of twenty-one dollars per acre since the assessment of eighteen
hundred and ninety-five; therefore,

1. Be it enacted by the general assembly of Virginia, That the
county court of Smyth county be, and is, authorized to inquire into
the facts alleged by the said Fannie C. Sexton in the preamble to this
act; and if it appears to the satisfaction of the court that a clerical
error was made in assessing the lands set forth in the preamble, the said
county court of Smyth county is hereby authorized to correct the same,
and direct the land book of Smyth county to be corrected in that parti-
cular by ordering the proper official to enter said land at the rate of
its assessment prior to the year eighteen hundred and ninety-five (which
the said Fannie C. Sexton claims to have been seven dollars per acre).
or at whatever assessment the court may deem just and proper instead
of twenty-one dollars per acre, as now assessed. And the court is fur-
ther instructed, that if satisfied that the said land was so erroneously
assessed as alleged, to enter an order so stating, and ascertaining the
amount of difference in the county and district taxes between the assess-
ment of said lands at a proper valuation and a valuation of twenty-one
dollars per acre, and to certify the same to the county treasurer of Smyth

le
county who, upon receiving said certificate from the said court of the
amount of difference between a proper assessment and the erroneous and
improper assessment of twenty-one dollars per acre on said land paid
by the said Fannie C. Sexton for the years eighteen hundred and ninety-
six, eighteen hundred and ninety-seven, eighteen hundred and ninety-
eight, and eighteen hundred and ninety-nine, shall refund said difference
to the said Fannie C. Sexton.
2. This act shall be in force from its passage.