Chap. 789.—An ACT for the relief of Sallie E. Flournoy from delinquent taxes.

Approved March 7, 1894.

Whereas there appeared for many years prior to and up to eigh-
teen hundred and eighty-seven, on the property-books of the county
of Brunswick, Virginia, a certain tract of land in the name of Wal-
ter Carrington’s estate, or Walter Carrington, deceased, consisting
of six hundred and fifty acres, lying partly in the county of Bruns-
wick and partly in the county of Mecklenburg, Virginia, but listed
and assessed for taxation wholly in the county of Brunswick; that
in the year eighteen hundred and eighty-seven, two hundred and
seventy acres of the said tract of land was sold to E. M. Harris, and
one hundred and nine acres to Nannie W. Lawson, leaving two hun-
dred and seventy-one acres, situate in the county of Mecklenburg, a
part of which was sold at the same time to Sallie E. Flournoy by
E. H. Russell, trustee, to whom it had been preViously conveyed by
deed of trust from Anna E. Carrington, devisee of Walter Carring-
ton, deceased. The said tract of six hundred and fifty acres of land
was sold for delinquent taxes in the years eighteen hundred and
eighty-seven and eighteen hundred and eighty-nine, and was pur-
chased by the commonwealth. The said land was returned delin-
quent for the years eighteen hundred and eighty-five, eighteen hun-
dred and eighty-six and eighteen hundred and eighty-seven, the
aggregate amount of which taxes is one hundred dollars and ninety-
two cents; and the two hundred and seventy-one acres hereinbefore
referred to as lying in the county of Mecklenburg was returned de-
linquent from the year eighteen hundred and eighty-eight to the
year eighteen hundred and ninety-two, both years included, the ag-
gregate amount of which taxes is fifty-one dollars and forty-five
cents.

Whereas the taxes on the said two hundred and seventy-one acres
of land lying in the county of Mecklenburg have all been regularly
paid since the sale thereof, in the year eighteen hundred and eighty-
seven, to the treasurer of Mecklenburg county, but there being no
evidence of sale or transfer on record in the county of Brunswick,
the said two hundred and seventy-one acres still remain on the pro-
perty-books of said county, and have been annually taxed and re-
turned delinquent since the sale in the year eighteen hundred and
eighty-seven.

Whereas the said land purchased by Sallie E. Flournoy of E. H.
Russell, trustee, was, without the knowledge of either of said Rus-
sell or the said Flournoy, delinquent for taxes at the time of said
sale and purchase.

Whereas the time has expired by which an innocent purchaser,
such as the said Sallie E. Flournoy was, can be released and exone-
rated from the payment of such delinquent taxes by order of court:
now, therefore,

1. Be it enacted by the general assembly of Virginia, That the
county court of Brunswick is hereby authorized to hear the applica-
tion of the said Sallie E. Flournoy, and to determine whether she
is entitled to the exoneration and relief provided for in chapter four
hundred and twenty-eight of the acts of the general assembly of
Virginia of eighteen hundred and eighty-seven and eighteen hun-
dred and eighty-eight, and also to hear the application of the said
Sallie E. Flournoy for exoneration and relief from taxes returned
delinquent in the county of Brunswick on land the taxes on which
have been paid in the county of Mecklenburg, and to determine the
amount and extent of such relief, and should the court be of the
opinion upon the hearing of said applications that the said Sallie
BK. Flournoy is entitled to such relief and exoneration, the court is
hereby authorized to grant such relief as may to it appear right and
proper: provided said applications is made to said court within six
months after the passage of this act and the said Flournoy shall pay
all the costs of such applications.

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