Chap. 301.—An ACT to amend and re-enact section 15 of the act en-
titled an an act prescribing general provisions in relation to com-
missioners of the revenue and the assessment of taxes on person:,
property, income, licenses, &c., approved March 16, 1876.

Approved April 2, 1877.

1. Be it enacted by the general assembly of Virginia, That
section fifteen of the act entitled an act prescribing general
provisions in relation to commissioners of the revenue and
the assessment of taxes on persons, property, income, licenses.
and so forth, approved March sixteenth, eighteen hundred
and seventy-five, be amended and re-enacted so as to read as
follows:

§ 15. All real estate and buildings used as churches, or for
divine worship; public burying-grounds appropriated and
not for sale; real estate belonging to any county, city, or
town; to free schools; to the University of Virginia; to the
Virginia Military Jnstitute; to incorporated colleges and
academies; to seminaries and other institutions devoted to
purposes of education; to the Institution for the education
ot the deaf and dumb and blind; to lunatic asylums; to
orphan asylums; to the Ladies’ Mount Vernon associaticn ;
real estate owned by Masonic, Odd-Fellows, and other like
Denevolent associations, where the proceeds arising from said
property is devoted exclusively to charitable or school pur-
poses; real estate belonging exclusively to the common-
wealth; and all such estate used exclusively for the safe-
keeping of fire-engines, and for the meeting of fire companies,
if owned by a fire company, or by a city or town, shall be
exempt from taxation: provided however, that nothing herein
contained shall be construed to exempt from taxation any
lot or building used for any private purpose, or for profit ;
but where a part of such proceeds are used for charitable or
school purposes, then to that extent the said property shall
be exempt from taxation,
2. This act sball be in force from its passage.