Chap. 794.—An ACT to authorize the hustings court of the city of Manchester
to take evidence, and, in its discretion, to correct an alleged erroneous as-
sessment of the lands of R. G. Latham in said city, and taxes assessed thereon.

Approved March 8, 1894.

Whereas it is claimed by R. G. Latham that the assessors of Jand
for the city of Manchester, acting under the provisions of chapter
twenty-three of the code of Virginia of eighteen hundred and eighty-
seven, and subsequent acts of assembly in amendment thereof, in
making their assessment of lands in said city in the year eighteen
hundred and ninety, made an error in the assessment of the lands of
the said R. G. Latham, in said city, the said lands of the said R. G.
Latham being assumed by the said assessors to be highland, the
same being either in whole or in large part covered by water at
freshets of any consequence: now, therefore,

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 hundred and ninety-four, be allowed to the said R. G. Latham
for the purpose of making application to the hustings court of the
city of Manchester for the correction of any erroneous assessment of
lands of the said R. G. Latham in said city made in the year eigh-
teen hundred and ninety, under provision of chapter twenty-three
of the code of Virginia of eighteen hundred and eighty-seven, and the
subsequent acts of assembly in amendment thereof, after first giving
such notice as is provided for in section four hundred and forty-
four of said code; and the said court is hereby authorized and em-
powered,upon such application being made within the time stated, to
correct any such erroneous assessment of lands as may seem to it
proper.

2. The said court is further authorized and empowered, in case it
may, under the provisions of this act, make a correction of the as-
sessment of any lands of the said R. G. Latham, in said city, 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 the lands in question, so as to
conform to the correction which the said court may make of such
assessments of land. The proceedings upon application for such
correction, or assessment of taxes, shall conform to the provisions
of chapter twenty-four of the said code: provided that this act shall
not be construed to authorize the refunding out of the state treasury
of any taxes heretofore paid on said land or any of it; and all the
costs of the application to the court herein provided for shall be paid
by said Latham.
3. This act shall be in force from its passage.