Chap. 277.—An ACT to authorize the county court of Norfolk county to take
evidence and, in its discretion, correct any alleged erroneous assessment of
the lands of A. Q. Philpots and C. C. Cruser in said county , and taxes assessed
thereon.

Approved February 15, 1894.

1. Be it enacted by the general assembly of Virginia, That the
time from the passage of this act until the first day of December,
eighteen nundred and ninety-four, be allowed to A. Q. Philpots and
C. C. Cruser, persons feeling themselves aggrieved by the assessment
of their land, in the county of Norfolk, made in the year eighteen
hundred and ninety, under the provisions of chapter twenty-three of
the code of Virginia and the subsequent acts of assembly in amend-
ment thereof, for the purpose of making application to the county
court of the county of Norfolk for the correction of any erroneous
assessments of the lands of said A. Q. Philpots and C. C. Cruser in
said county, after first giving such notice as is provided for in sec-
tion four hundred and forty-four of the code of Virginia, and the
said court is hereby authorized and empowered, upon such applica-
tion being made within the time stated, to correct any such erroneous
assessments of said lands as may seem to it proper. The said court
is further authorized and empowered, in case it may under the pro-
visions of this act make a correction of the assessment of any of the
land of the said A. Q. Philpots and C. C. Cruser in said county, erro-
neously assessed as aforesaid, to also correct such assessment of
taxes upon said lands as may have been previously made, based upon
such erroneous assessment of lands in question, so as to conform to
the correction which the said court may make of such assessment of
lands. The proceedings upon the application for such correction of
assessment of taxes shall conform to the provisions of chapter twen-
ty-four of the said code.

2. The said court shall be authorized to order the refunding to said A.
Q. Philpots of any excess of state taxes paid by him by reason of such
erroneous assessment since the year eighteen hundred and ninety, and
toorder the correction of any assessments as to which his lands have
been returned delinquent, so as to allow him to redeem the same on the
basis of the corrected assessment ordered by the court. There shall
not, however, be refunded to said C. C. Cruser any taxes heretofore
paid by him, there not appearing to have been a clerical error in his
case, but the court may order the correction of any assessment as
aforesaid as to which his land may be returned delinquent, so as to
allow him to redeem the same on the basis of the corrected assess-
ment.

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