Chap. 368.—An ACT to validate and contirm an ordinance of the town of Berkley
as to taxes omitted to be assessed in the mode prescribed by its charter_for the
vears 1800, ESYL, Pso2, 1803, 1894, 189, 1806 and 1897.

Approved February 17, 1&YS.

Whereas the twenty-third section of the charter of the town of Berk-
ley (act approved March third, eighteen hundred and ninety) provides
the mode in which the rolls of taxable persons and property in said
town shall be made out, and sections one thousand and forty-five and
one thousand and forty-six of the code of eighteen hundred and eighty-
seven directs that delinquent lists of town levies shall be returned, ex-
amined and posted or published. as the couneil of the city or town may
preseribe; and no such rolls have been made out in the town of Berk-
ley for the vears cighteen hundred and ninety, eighteen hundred and
hinetv-one, eighteen hundred and ninety-two, eighteen hundred and
ninetv-three, eighteen hundred and ninety-four, eighteen hundred and
ninety-five, eighteen hundred and ninety-six, and eighteen hundred and
ninety-seven, and no ordinance was made by the town of Berkley on
this subject until the tenth day of January, eighteen hundred and
ninety-eight, when an ordinance was made directing the recorder of the
town to make out a roll of persons and property taxable in isaid town
each vear hereafter, the disposition to be made of said rolls, directing
the mode in which delinquent lists of said levies are to be returned,
examined and posted or published; and

Whereas said ordinance also directs the recorder to make out assess-
ment rolls of personal property and of land for the years of eighteen
hundred and ninety, eighteen hundred and ninety-one, eighteen hun-
dred and ninety-two, eighteen hundred and ninety-three, eighteen hun-
dred and ninety-four, eighteen hundred and ninety-five, eighteen hun-
dred and ninety-six, in the same manner as he makes out his rolls for
eighteen hundred and ninety-seven for town levies, and to make the
same disposition of them, and ordains that the town sergeant shall make
the same return of delinquent taxes for those years as he does for the
vear eighteen hundred and ninety-seven: therefore,

1. Be it enacted by the general assembly of Virginia, That the said
rolls of personal property and of land, when so made out for the years
eighteen hundred and ninety, eighteen hundred and ninety-one, eigh-
teen hundred and ninety-two, eighteen hundred and ninety-three, eigh-
teen hundred and ninety-four, eighteen hundred and ninety-five, eighteen
hundred and ninety-six, and eighteen hundred and ninety-seven shall
have the same effect as to the persons and property, real and personal,
on said rolls as if they had been made out in the said years, respectively,
instead of the year eighteen hundred and ninety-eight; and the returns
of delinquent lists for those years shall have the same effect as if made
in the respective years named, at the time and place now prescribed in
said ordinance.

2. Any real estate sold under this act may be redeemed by the owner,
or any one claiming under him, in like manner as real estate situated in
Norfolk county and sold by the treasurer of said county for delinquent
taxes is redeemed.

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