Chap. 143.—An ACT providing for the reassessment of a tract of land
belonging to James A. Frazier, of Rockbridge county, and for re-
funding taxes erroneously assessed thereon.

Approved March 4, 1878.

Whereas the assessor for reassessment of lands in Rock-
bridge county, under the last assessment, in assessing a tract
of one thousand and fifty acres, known as the Rockbridge
alum springs, belonging to James A. Frazier, erroneously as-
sessed the said tract of land with reference to the mineral
water contained in the same, thereby placing the assessed
value of the same above its actual value many thousand dol-
lars, when the law expressly requires the value of the land
to be ascertained exclusive of the mineral water or oil, by
reference to the assessed value of contiguous lands for agri-
cultural purposes, and provides for the assessment of mineral
productions as personal estate; therefore,

1. Be it enacted by the general assembly, That the com-
missioner of the revenue for Rockbridge county, for the dis-
trict in which the said tract of land is situated, be and he is
hereby required, within forty days after the passage of this
act, to reassess the said tract of land, ascertaining the value
thereof, exclusive of the mineral water, by reference to the
assessed value of contiguous lands for agricultural purposes,
and the improvements thereon; and he shall, within twenty
days thereafter, report such assessment to the auditor of
public accounts and to the clerk of the county court of said:
county, to be there filed and preserved. When the said re-
assessment is received by the auditor, he is hereby authorized
ond directed to issue bis warrant in favor of the said James
A. Frazier, payable out of any money in the treasury not
otherwise appropriated, 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 not been paid, then the
treasurer of said county is authorized to refund the amount
ascertained as hereinbefore required to the said Frazier, and
the auditor is authorized to credit said treasurer with the
amount of taxes so refunded in bis annual settlement.

2. Be it further enacted, That when the said reassessment
is received by the county court of said county, the judge of
same is hereby instructed to cause to be issued a warrant in
favor of said James A. Frazier, payable out of the county
treasury not otherwise appropriated, for the difference be-
tween the amount of taxes assessed and paid by him and the
amount which he sbould have paid ander the reassessment
made in pursuance of this act. If the said taxes have not
been paid, then the treasurer of said county is authorized to
refund the amount ascertained, as hereinbefore required, to
the said Frazier, and the court is authorized to have said
treasurer credited with the amount of taxes so refunded in
his annual settlement.

3. This act sball be in force from its passage.