Chap. 906.—An ACT to amend and re-enact section 573 of the code of Virginia
touching the appeal and supersedeas allowed the state in cases of erroneous
assessinents.

Approved March 3, 1898

1. Be it enacted by the general assembly of Virginia, That section
five hundred and seventy-three of the code of Virginia, stvled appeal
and supersedeas, as allowed the state; proceedings in and judgment of
circuit court, be amended and re-enacted so as to read as follows:

§ 573. If from the statements of the facts or other evidence the audi-
tor of public accounts shall be of opinion that the order of the court
granting the redress, when made by the court of the county, is erroneous,
he may advise an appeal to the circuit court of said county. Such
appeal shall be granted, as matter of right, by the said circuit court, or
hy the judge thereof in vacation, on petition, In the name and on the
behalf of the commonwealth, presented within one vear after the order
was made, and when granted shall operate as a supersedeas. The peti-
tion shall be presented and the appeal prosecuted by the attorney for
the commonwealth of the said county. The case may be heard and
decided by the judge in vacation at the instance of either party, on rea-
sonable notice to the other. Service of notice on the attorney for the
commonwealth shall be a sufficient service on the commonwealth; at
the hearing whether in term or vacation, witnesses may be examined
and the case heard de novo, and the court or judge shall make such order
therein as may he proper; and, if in vacation, the Judge shall certify
the order to the clerk of his court, who shall enter the same on his order
book on the law side of the court, and the order so entered shall have
the same force as if made and entered by the court in term. No costs
shall be adjudged against the commonwealth on the appeal, but costs
may in the discretion of the court or judge, be awarded against. the
commissioner of the revenue who made the assessment, if the same be
erroneous, and in all cases where the order granting the redress is made
by a corporation court. the auditor of public accounts may, within one
year from the time such order is made file a petition fora rehearing of
such application; said petition may be filed in said court or with the
judge thereof in vacation, and shall be in the name of the common-
wealth, and the filing of the same shall operate as asupersedeas, and the
matter shall thereupon be reheard in said court and witnesses examined
in the same manner as if no previous hearing had been had. The petition
shall be presented and the rehearing conducted by the attorney for the
commonwealth of the said corporation court. At the hearing the court
shall make such order thereon as may be proper, and costs may be
awarded in the same manner as heretofore provided in this section. And
should the order of the court be againstthe commonwealth the auditor
of public accounts may take an appeal to the supreme court of appeals,
and a supersedeas may be granted in such case in the same manner as
now provided by law in cases other than cases of appeal of right.

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