‘CHAP. 278.—An ACT providing for the reassessment of a tract of land
belonging to the Jordan Rockbridge Alum Springs of Rockbridge
oD 5 } S S
county, and for refunding taxes erroneously assessed thereon,

Approved March 14, 1878.

Whereas the assessor for reasscssment of lands in Rock-
bridge county under the last assessment, in assessing a tract
of one thousand and fifty acres, known as the Jordan Rock-
bridge Alum Springs, belonging to the Jordan Rockbridge
Alum Springs, erroneously assessed the said tract of land
with reference to the mineral water contained in the same,
thereby placing the assessed value of same above its actual
value many thousand dollars, when the law expressly re-
quires 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 agricultural 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
reassessment is received by the auditor, he is hereby author-
ized and directed to issue his warrant in favor of the said
Jordan Rockbridge Alum Springs, or to the receiver-of said
property, payable out of any money in the treasury not
otherwise appropriated, for the difference between the amount
of taxes assessed and paid by said company and the amount.
which he should have paid under 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
Jordan Rockbridge Alum Springs, and the auditor is author-
ized to-credit said treasurer with the amount of taxes so
refunded in his 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 Jordan Rockbridge Alum Springs company, or
to the receiver, payable out of any money in the treasury
not otherwise appropriated, for the differenee between the
amount of taxes assessed and paid by said company, and
the amount which he should have paid under the reassess-
ment made in pursuance of this act. If the said taxes have
not been paid, then the treasurer of said county is author-
ized to refund the amount ascertained, as hereinbefore re-
quired, to the said Jordan Rockbridge Alum Springs com-
pany, or to the receiver, 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.