Chap. 270.—An ACT to exonerate certain Jands in Roanoke city from erroneous
taxation and releasing Reverend J. W. Lynch from liability therefor.

Approved February 9, 1898.

Whereas it appears that certain lots in the city of Roanoke, Virginia,
known as lots thirty-three, thirty-four, thirty-five, thirty-six, 'forty- five,
forty-six, forty-seven, fifty -five, fifty-six, and fifty- -seven, ward C, ac-
eording to the map of the Roanoke land and improvement company,
and which land ts situated in the city of Roanoke, Virginia, and which
was conveyed by the Roanoke land and improvement company to the

said J. W. Lynch, and was thereafter by him conveyed to trustees to
hold for the henefit of the Roman Catholic church; and

Whereas the said Jand has been paid for by the congregation of said
church, and the said J. W. Lynch has not now, nor has ever had, any
interest therein, except as such trustee; and

Whereas upon said lands were erected the church for divine worship
for said congregation, and the parsonage connected therewith, and an
orphanage, and is used exclusively for said purposes; and

Whereas said land was expressly exempted from taxation by the pro-
vision of section four hundred and fifty-seven of the code of Virginia,
and the acts amendatory thereof; and

Whereas said land was erroneously assessed for taxation for the year
elghteen hundred and ninety-one in the name of J. W. Lynch, and that
said land having been returned delinquent for the taxes and levies for
that vear, were sold therefor and purchased in the name of the com-
monwealth of Virginia, on the fifth day of December, eighteen hundred
and ninety-two: therefore,

1. Be it enacted by the general assembly of Virginia, That said land
shall be, and the same is hereby, released from the payment of said
taxes and levies for which it was returned delinquent as aforesaid, and
from the penalties, interest, costs, and charges incident to its being re-
turned delinquent and sold as aforesaid; and that the said J. W. Lynch
pe, and he is hereby, relieved of any and all Hability for or by reason of
3aid erroneous assessment.
2. This act shall be in force from its passage.