CHAP. 122.—An ACT to refund taxes improperly paid by John
Hofman.

Approved February 28, 1890.

1. Be it enacted by the general assembly of Virginia,
That the auditor of public accounts be, and he is hereby,
authorized to pay to John Hofman, of Prince William
county. the sum of twenty-six dollars and ninety-four
cents out of any funds in the treasury not otherwise ap-
propriated, being the amount of state taxes paid by said
Hofman on a tract of land in Prince William county
returned delinquent for the years eighteen hundred and
seventy-six, eighteen hundred and seventy-seven, eighteen
hundred and seventy-eight, eighteen hundred and seventy-
nine, eighteen hundred and eighty, eighteen hundred and
eighty-one, and eighteen hundred and eighty-two, the said
taxes for said years on said land having been previously
paid by one Z. Mitchell, the owner thereof, but which said
land was nevertheless inadvertently returned delinquent
and accordingly sold, but on discovery of said error was
restored to said Mitchell.

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

Chap. 123 —An ACT to amend and re-enact section 472 of chap-
ter 24, code of 1887, in relation to assessment of taxes.

Approved February 28, 1890.

1. Be it enacted by the general assembly of Virginia,
That section four hundred and seventy-two of chapter
twenty-four of code of Virginia, in relation to assessment
of taxes, read as follows:

$472. If the surface of land is held by one person, and
the standing timber trees, minerals, mineral water, or oil
under the surface be held in fee simple by another, the
commissioner shall determine the relative value of each,
and shall assess the several owners with the value of their
respective interests. If the surface and standing timber
trees, minerals, mineral waters, or oil be owned by the
same person, the commissioner shall ascertain the value
of the land, inclusive of the standing timber trees, minerals,
mineral waters, or oil, and assess the same at such ascer-
tained value. The commissioner shall make the assess-
ment under the provision of chapter twenty-three.

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

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