Chap. 64.-An ACT for the relief the tax-payers of Alleghany county.

Approved November 22, 1884.

Whereas by reason of the illness and death of the commis-
sioner of the revenue for the county of Alleghany, the land
and property books for the year eighteen hundred and eighty-
three, were not completed and delivered to the treasurer of
said county, until the first day of July, eighteen hundred and
eighty-four, so that the opportunity to pay their taxes for
said year, eighteen hundred and eighty-three, within the time
required by law, was not given the tax-payers of said county ;
therefore, . .

a
1. Beit enacted by the, general assembly of Virginia, That
the treasurer of Alleghany county shall not add to the taxes
or levies due by said tax-payers for the year eighteen hun-
dred and eighty-three, the five per centum pénalty imposed
by law, for failure to pay prior to the first day of December,
eighteen hundred and eighty-three, until the first day of
January, eighteen hundred and eighty-five. And if said
penalty has been added to said taxes, and paid by any of such
tax-payers, the same shall be refunded to them respectively
by the said treasurer.

2. And the time allowed by law for the treasurer of Alle-
ghany county, to make his final settlement with the auditor
of public accounts, and supervisors of said county, for the
taxes assessed upon real and personal property, is hereby
extended to the first day of February, eighteen hundred and
eighty-five.

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