Chap. 280.—An ACT providing for the re-assessment of atract of Jand
belonging to I. S. Waterman, of Fauquier county, and for refunding
tuxes erroneously assessed thereon. :

Approved April 2, 1577.

Whereas, the assessor for the re-assessment of lands in Fau-
quier county under the last assessment, in assessing a tract
of six hundred and forty-four and one-half acres, known as
the Embrey Gold Mine, belonging to Isaac S. Waterman,
erroneously assessed the said tract of land with reference to
the minerals contained in the same, thereby increasing the
assessed value of the said land from five thousand, six bun-
dred and eighty-four dollars, to forty-two thousand five hun-
dred dollars, when the Jaw expressly requires the value of
the land to be ascertained, exclusive of the minerals, mineral
water or oil, by reference to the assessed value of contiguous
lands for agricultural purposes, and provides for the assess-
ment of mineral productions as personal estate; therefore,

1. Be it enacted by the gencral assembly, That the com-
missioner of the revenue for Fauquier county, for the district
in which the said tract of Jand is situated, be and he is hereby
required, within sixty days after the passage of this act, to
re-assess the said tract of land, ascertaining the value thereof,
exclusive of the minerals, by reference to the assessed value
of contiguous lands for agricultural purposes, and the im-
provements thereon; and he shall, within sixty days there-
after, report sucb assessment to the auditor of public accounts
and to the clerk of the county court of said county, to be by
them filed and preserved. When the said re-assessment is
received by the auditor, he is hereby authorized and directed
to issue his warrant in favor of the said Isaac S. Waterman,
payable out of any money in the treasury not otherwise ap-
propriated, for the difference between the amount of taxes
assessed and paid by him, and the amount which he should
have paid under the re-assessment made in pursuance of this
act, if the said taxes have been paid into the treasury; but
if the taxes have not been paid, then the treasurer of said
county is authorized to refund the amount ascertained as
hereinbefore required, to the said Waterman, and the auditor
is authorized to credit said treasurer with the amount of the
taxes 60 refunded in his annual settlement.

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