Chap. 243.—An ACT to authorize the county court of Pittsylvania to
inquire into the propriety of relieving the estate of Hartwell Farmer,
deceased, from an amount of delinquent taxes erroneously paid by
the administrator of said decedent.

Approved February 2, 1888.

Whereas it appears to the general assembly that by a mis-.
take of the commissioner of the revenue of the third district
in Pittsylvania county, sixty acres of land were charged to
Samuel and Layton H. Wood on the land-book for the year
eighteen hundred and seventy-seven, on the margin of which
he says: “From Samuel Wood, senior, per will, and can’t be
found on former books,” when this land was charged on
same book as fifty acres, in the name of Stephen Dodson, and
it appearing that said land is charged in that way to both
parhct for all subsequent years up to and including eighteen

undred and eighty-three, and that the taxes were paid annu-
ally on said land in the name of Samuel and Layton H.
Wood, and returned delinquent for the years eighteen hun-
dred and seventy-seven to eighteen hundred and eighty-three,
both inclusive, in the name of Stephen Dodson; and it further
appearing that said delinquent taxes, with costs, commissions,
and expenses of advertising, amounting to the aggregate sum
of twenty-one dollars and eighty-six cents, were paid by said
J. B. Farmer on the third day of July, eighteen hundred and
eighty-six, and that without default of said J. B. Farmer,
administrator of Hartwell Farmer, deceased, this error of the
commissioner of the revenue was not discovered until it was
too late to correct the same under the provisions of the exist-
ing laws; therefore,

1. Be it enacted by the general assembly of Virginia, That.
it shall be lawful for the county court of Pittsylvania county, |
upon satisfactory proof that said land is charged with taxes
as herein set forth, and that said taxes have been paid in full
in both names, to correct the same and to take such action
and enter such orders in the premises, and with the same
effect and force as though the application for correction of
said assessment had been made within the time limited there-
for by section seven, chapter eighty-seven of the Acts of the
general assembly of Virginia, enacted at the session of eigh-
teen hundred and eighty-five and eighteen hundred and
eighty-six; and the proceedings had in the premises shall con-
form to the provisions of said section: provided, that the
jurisdiction hereby conferred upon said county court shall not

e exercised unless said J. B. Farmer, administrator, shall
apply to said court to correct said assessment, and to order
said amount of twenty-one dollars and eighty-six cents to be
retunded to him within six months from the passage of this
act.

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