Chap. 46.-—An ACT for the relief of the tax-payers of Alleghany
"county.
Approved January 21, 1886.

Whereas, by reason of the illness and death of the commis-
sioner of the revenue for Alleghany county, the land and
property books for the year eighteen hundred and eighty-four
were not completed and delivered to the treasurer of said
county until the twenty-eighth day of February, eighteen hun-
dred and eighty-five, so that the opportunity to pay their taxes
for the year eighteen hundred and eighty-four before the time
fixed by law for imposing the five per centum penalty thereto, was
not given to the tax-payers of the said county; and whereas
the treasurer of the said county did not impose and collect the
said five per centum penalty on any taxes for the year eighteen
hundred and eighty-four, which were paid previous to the first
day of June, eighteen hundred and eighty-five: therefore,

1. Be it enacted by the general assembly of Virginia, That
the tax-payers of Alleghany county be relieved from all lia-
bility for the aforesaid five per centum penalty due from them
on all taxes for the year eighteen hundred and eighty-four, paid
by them previous to the first day of June, eighteen hundred
and eighty-five; and the said treasurer shall also be relieved
from all accountability for the same; and the time fixed by law
for the treasurer of Alleghany county to make his final settle-
ment with the auditor of public accounts, and with the board
of supervisors of said county, for the taxes assessed upon the
real and personal property for the year eighteen hundred and
eighty-four, is hereby extended to the first day of March,
eighteen hundred and eighty-six; and the time allowed by law
for the treasurer of Alleghany county to file his list of delin-
quent land and property taxes for the year eighteen hundred
and eighty-four, is hereby extended to the first day of March,
eighteen hundred and eighty-six.

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