Chap. 317.—An ACT to relieve Mrs. Catherine Sweeny from effects of erroneous
taxation for the years 1892, 1893, 1894, and 1895.

Approved February 13, 1896.

Whereas in the year eighteen hundred and ninety-two Catherine
A. Sweeney became the purchaser of two certain lots of land, known
as lots numbers four hundred and fifty-five and four hundred and
fifty-six, in the plan of the city of Richmond, the same fronting to-
getheron south Highth street, between Main and Cary streets, in
said city, forty-seven and five-twelfths feet, and running back be-
tween parallel lines a depth of seventy-one and one-half feet; and,

Whereas an alley runs from said Eighth street in an easterly di-
rection along the northern side of said lot its entire depth of seventy-
one and one-half feet, giving to said lot a front both on said alley as
well as on Eighth street as aforesaid; and,

Whereas, by an oversight of the assessors of state taxes for the
year eighteen hundred and ninety-two and the three succeeding
years, said lot was assessed, with the improvements thereon, as
fronting on Eighth street, at ten thousand five hundred dollars, and
the same lot, as fronting on said alley was assessed as worth eight
thousand nine hundred and thirty-seven dollars, and the taxes due
the state of Virginia thereon were respectively assessed at forty-nine
dollars and fifty-six cents, and thirty-five dollars and seventy-five
cents; and,

Whereas in the years eighteen hundred and ninety-two and eigh-
teen hundred and ninety-three, said Catherine A. Sweeney paid both
of said amounts to the state of Virginia; and,

Whereas since said year eighteen hundred and ninety-three, up to
and including the year eighteen hundred and ninety-five said Cathe-
rine A. Sweeney has refused to pay the said taxes arising out of such
double assessment, and the same has been returned delinquent for
the years eighteen hundred and ninety-four and eighteen hundred
and ninety-five; and,

Whereas in the assessment of taxes held according to law for the
year eighteen hundred and ninety-six and the three succeeding years
said tax assessors have corrected said error, and the said property
now stands assessed as a whole at the sum of ten thousand five hun-
dred dollars, and said assessors have admitted that the former as-
sesement of said property, with the additional amount of eight thou-
sand nine hundred and thirty-seven dollars, was erroneous—

1. Be it enacted by the general assembly of Virginia, That the
auditor of the state of Virginia be, and he is hereby, directed to
draw his warrant on the treasurer of the state of Virginia in favor
of said Catherine A. Sweeney for the sum of seventy-one dollars and
fifty cents, so as aforesaid paid by her for state taxes erroneously
assessed on said lot for the years eighteen hundred and ninety-two
and eighteen hundred and ninety-three, and the said treasurer is
directed to pay the same out of any moneys not otherwise appro-
priated.

2. And be it further enacted by the general assembly of Virginia,
That the clerk of the hustings court of the city of Richmond be, and
he is hereby, directed to mark as satisfied all delinquent state taxes
for said years eighteen hundred and ninety-four and eighteen hun-
dred and ninety-five charged against said lot in the name of Cath-
erine A. Sweeney, described as fronting on the alley aforesaid, which
act, when so performed by him, shall operate as a release or convey-
ance to the said Catherine A. Sweeney, or her assigns, of any and all
rights inuring to the state of Virginia by reason of its said lien on
said lot, or by reason of any sale of the same on account of such
delinquent taxes arising out of such erroneous double assessment ;
provided that nothing in this act contained shall be held to preju-
dice the rights of any bona-fide purchaser, for value without notice,
of such lot, or any part thereof, for either of said years prior to the
passage of this act.

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