Chap. 178.—An ACT to amend and re-enact section 457 of the code relative to
what real estate exempt from taxation.

Approved January 28, 1896.

1. Be it enacted by the general assembly of Virginia, That section
four hundred and fifty-seven of the code of Virginia, relative to
what real estate exempt from taxation, be amended and re-enacted
so as to read as follows:

§ 457. What real estate exempt from taxation; exception.—All
real estate and buildings thereon owned by any religious denomina-
tions and used as a church or for divine worship or as a church par-
sonage, all reserved burying-grounds not exceeding one-half an acre in
area, public burying-ground appropriated and not for sale, real estate
belonging to any county, city or town, to free schools, to the univer-
sity of Virginia, to the Virginia military institute, to incorporated
colleges and academies, to seminaries and other institutions devoted
to purposes of education, to private schools or incorporated or joint
stock companies where the proceeds are not distributed to private
individuals, to the institution for the education of the deaf and
dumb and the blind, to lunatic asylums, to orphan asylums, to the
ladies’ Mount Vernon association, to the Norfolk county ferries so long
as the same is used as a highway, whether leased out for profit or not, real
estate owned by free libraries, and church, masonic, odd-fellows
and other like benevolent associations where the proceeds arising
from said property are devoted exclusively to charitable or educa-
tional purposes, real estate belonging exclusively to the common-
wealth, and all real estate used exclusively for the safe-keeping of
fire-engines and for the meeting of fire companies. if owned by a fire
company or by a volunteer militia company or organization or by a
city or town, shall be exempt from taxation: provided, however, that
nothing herein contained shall] be construed to exempt from taxation
any part of a lot or building used for any private purposes or for
profit; but where a part of the property or its proceeds is used for
charitable or school purposes, then to that extent the same shall be
exempt from taxation, and the chief officers or trustees of such asso-
ciations shall be required to make oath as to what part, if any, of
the revenues of the association is devoted to private purposes or for
profit; and provided, further, tbat, although the land upon which
such buildings or improvements are located shall be exempt from
taxation under this section, nothing herein contained shall be con-
strued to exempt from taxation the buildings or improvements on
any real estate belonging to any county, city or town which are
leased out for profit.

2. All acts or parts of acts in conflict with this act, so far as they are in
conflict with this act, are hereby repealed.

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