CHAP. 126.—An ACT providing for the assessment of a tract of land
belonging to Henry A. Goodloe, of Rockbridge county, and for re-
funding taxes erroneously assessed thereon.

Approved February 27, 1879.

Whereas the assessor, for re-assessment of lands in Rock-
bridge county under the last assessment, in assessing a tract
of ninety-five acres, known as the Cold Sulphur Springs, belong-
ing to Ilenry A. Goodloe, erroneously assessed the said tract
of land with reference to the mineral water contained in the
same, thereby placing the assessed value of same above its
actual value many thousand dollars, when the law expressly re-
quires the value of the land to be ascertained exclusively of
the mineral water or oil, by reference to the assessed value of
contiguous lands for agricultural purposes, and provides for
the assessment of mineral productions as personal estate;
therefore,

1. Be it enacted by the general assembly, That the commis-
sioner of the revenue for Rockbridge county, for the district in
which the said tract of land is situated, be and he is hereby
required, within forty days after the passage of this act, to re-
assess the said tract of land, ascertaining the value thereof
exclusive of the mineral water, by reference to the assessed
value of contiguous lands for agricultural purposes and the im-
provements thereon; and he shall, within twenty days there-
after, report such assessment to the auditor of public accounts,
and to the clerk of the county court of said county, to be there
filed and preserved. When the said re-assessment is received
by the auditor, he is hereby authorized and directed to issue
his warrant in favor of the said Henry A. Goodloe, payable out
of any money in the treasury not otherwise appropriated, for
the difference between the amount of taxes assessed and paid
by him, and the amount which he should have paid under the
re-assessnent made in pursuance of this act. If the said taxes
have not been paid, then the treasurer of said county is au-
thorized to refund the amount ascertained as hereinbefore re-
;uired, to the said Goodloe, and the auditor is authorized to
credit said treasurer with the amount of taxes so refunded in
his annual settlement.

2. Be it further enacted, That when the said re-assessment
is received by the connuty court of said county, the judge of the
same is hereby instructed to cause to be issued a warrant in
favor of said Llenry A. Goodloe, payable out of any money in
the treasury not otherwise appropriated, for the cditterence be-
tween the amount of taxes assessed and paid by him, and the
amount which he should have paid under the assessment made
in pursuance of this act. If the said taxes have not been paid,
then the treasurer of said county is authorized to refund the
amount ascertained, hereinbefore required, to the said Goodloe,
and the court is authorized to have said treasurer credited with
the amount of taxes so refunded in his annual settlement.

3. This act shall be in force from its passave.