Chap. 514.-An ACT to provide a remedy for the correction and redress of erro-
neous assessments of property for taxation in cases not already provided for by
law.
Approved December 31, 1903.

1. Be it enacted by the general assembly of Virginia, That in any case
where any person or corporation is aggrieved by any assessment of his or
its real or personal property, for the correction and redress of which no
remedy has been heretofore expressly provided by law, such person or cor-
poration may obtain redress in the following manner and upon the fol-
lowing conditions :

(a) If such assessment was heretofore made of personal property by a
commissioner of the revenue at any time prior to February first, nineteen
hundred and two, then the application may be made at any time before
July first, nineteen hundred and four, in the court, and relief shall be
given in the manner and upon the terms and with the effect prescribed in
sections five hundred and sixty-seven and five hundred and sixty-eight of
the Code of Virginia, as amended by an act passed at the present session
of this general asscmbly, with right of appeal and supersedeas to the
State as provided in section five hundred and seventy-three of the Code,
dnd the act amendatory thereof.

(b) If such assessment has been made, or shall be hereafter made by
the State corporation commission, of the real or personal property or of
the franchises of any corporation in any case for which a remedy for the
redress and correction of any such assessment is not now expressly pro-
vided by law, any such corporation, or the State, or any county or city,
at the instance of the attorney-general for the State, and of the Com-
monwealth’s attorney for any county or city aggrieved, may, at any time
time within sixty days from the passage of this act, or if the assessment
complained of shall be hereafter made within sixty days after receiving
a certified copy of the assessment and ascertainment of such taxes by the
State corporation commission, apply to the supreme court of appeals in
the manner, and upon the terms prescribed by said! court.

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