Chap. 426.—An ACT to authorize the United States government
to acquire title to and jurisdiction of a tract of land in the county
of Fairfax, at Sheridan’s Point, on the Potomac river, for a site
for fortifications and coast defences.

Approved February 29, 1892.

Whereas it has been represented to the general assem-
bly of Virginia that the United States desires to acquire
title to a tract of land at Sheridan’s Point, on the Poto-
mac river, in the county of Fairfax, embracing three
hundred acres of land, more or less, for the purpose of
locating, constructing and prosecuting works for fortifica-
tions and coast defences; therefore,

1. Be it enacted by the general assembly of Virginia,
That the consent of this commonwealth be, and is hereby,
given to the acquisition of said title, and when the same
shall have been acquired jurisdiction is hereby ceded over
the said tract of land to the government of the United
States, so that congress and the authorities of the federal
government shall have all lawful power and control over
the same, as is specified in the seventeenth clause of eighth
section of the first article of the constitution of the
United States.

2. This state retains jurisdiction over the said tract of
land in all matters relating to the violation of the laws of
the state, to the execution and service of all processes
issued by or from the court, magistrates or other officers
of the state in pursuance of law, and in all other matters
not incompatible with the consent herein given and the
rightful authority of the United States to be acquired
under this act.

3. The said land and privileges hereby ceded, and the
fortifications, buildings and structures which may be
erected thereon by the United States government are here-
by exempted from all taxation so long as the same shall
be held and used by the United States for the purposes
hereinbefore mentioned, and no longer: provided that if
within the area herein mentioned any business or calling
for which a license-tax is required by the state of Vir-
ginia is followed or pursued, the same shall be liable to
such license taxation: and provided further, that if any
building be erected within such area for purposes discon-
nected from and not necessary to the purposes of this act,
such buildings and all personal property contained or used
in or in connection with such buildings shall be subject
to taxation by the state of Virginia and the county of
Fairfax in like manner, and at the same rate as other
property in said county may be taxed.

4. Should the property herein granted be used for any
other purposes than those specified herein by the United
States government, or under its authority, then the same
shall be subject to taxation as other property in this state.

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