Chap. 99.—An ACT for the relief of the estate of C. H. Lynch, of
Campbell ‘county.

Approved November 24, 1884.

Whereas it appears that the executors of the late Charles
Henry Lynch cut up a large tract of land adjoining the city
of Lynchburg into lots, and dedicated streets, alleys and a
park in and through the same, and that nevertheless the said
tract has been for a number of years assessed and taxed in
aggregate parcels instead of in the lots as aforesaid, and that
certain of the lots have been sold and conveyed, but the pur-
chasers were dilatory in putting their said conveyances to
record, and that other certain lots have been sold and default
made, and that the personal representative is obliged to sub-
ject the same to the balances due thereon, and that the said
personal representative is anxious to pay the tax returned
delinquent in so far as the lots necessary to be so subjected
are concerned, but cannot do so because the taxes as returned
delinquent, and returned in aggregate parcels as aforesaid in-
stead of on the said lots severally; now, therefore,

1. Be it enacted by the general assembly of Virginia, That
the auditor of public accounts be, and heis hereby authorized
and empowered, to apportion the tax so returned delinquent
as aforesaid, to the several lots according to the area thereof,
and according to the value of the said lots, including the im-
provements thereon, as of the year or years for which the
tax is delinquent, and he shall receive from such parties as
desire to pay the tax on such lots as may be designated by
the party paying, asif the tax had been assessed against such
lot or lots at the proportional value per acre, and he shall
have power to subject such lot or lots as shall not have the
tax paid thereon, to the proportional part of the aggregate
tax returned as delinquent on the whole, in the same manner
as if such lot or lots had been assessed at the proper value in
proportion to the area thereof. He shall further have power
to recognize and approve any payments made to the county
treasurer for the tax on particular lots, and to mark such lots
as not included in the area for which the tax is returned as
delinquent in any year.
2. This act shall be in force from its passage.