Chap. 214.—An ACT for the relief of the tax-payers of Alleghany county.

Approved February 12, 18%.

Whereas the commissioner of the revenue for the county of Alle-
ghany has failed up to the fourth day of January, eighteen hundred
and ninety-four, to complete and deliver to the treasurer of said
county the land and property books of said county for the year
eighteen hundred and ninety-three, so that the opportunity to pay
their taxes for the year eighteen hundred and ninety-three 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: therefore,

1. Be it enacted by the general assembly of Virginia, That the
tax-payers of Alleghany county be relieved from all liability for the
aforesaid five per centum penalty due from them on all taxes for the
year eighteen hundred and ninety-three, if paid on or before the first
day of April, eighteen hundred and ninety-four. The time fixed by
law for the treasurer of Alleghany county to make his final settle-
ment with the auditor 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 ninety-three is hereby extended
to the first day of August, eighteen hundred and ninety-four.

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