Chap. 1049.—An ACT for the relief of the Mayo bridge and land company
from erroneous taxation for the years 1876 to 1899, inclusive.

Approved March 7, 1900.

Whereas by deed dated the twenty-fifth day of January, eighteen
hundred and ninety-two, Legh R. Page and George W. Mayo, special
commissioners of the chancery court of the city of Richmond in the
suit of Richards and wife versus Mayo’s executors and others, conveyed
to the Mayo bridge and land company, a corporation chartered under
the laws of the state of Virginia, the property belonging to the estate
of Edward C. Mayo, consisting of Mayo bridge and islands, and also
the real estate of the said Edward C. Mayo, deceased, situate in the city
of Manchester and the county of Chesterfield; and

Whereas among the various lots in the city of Manchester assessed
in the name of Edward C. Mayo’s estate were ferry landing lots three
hundred and two, three hundred and three, three hundred and six, three
hundred and seven, three hundred and eight, three hundred and nine,
and three hundred and twelve, and ferry landing lots three hundred and
four and three hundred and five, assessed in the name of William Mayo’s
estate, and which the Mayo bridge and land company were informed
and believed belonged to the estate of Edward C. Mayo, deceased, and
consequently passed, with lots three hundred and two, three hundred
and three, three hundred and six, three hundred and seven, three hun-
dred and eight, three hundred and nine, and three hundred and twelve.
to it, under the conveyance from Legh R. Page and George W. Mavo.
special commissioners; and

Whereas upon a recent examination of title of the real estate and
riparian rights of the Chesapeake and Ohio railway company, situate
in the city of Manchester, it appeared that lots three hundred and
three, three hundred and four, and three hundred and five belonged
to the Chesapeake and Ohio railway company, being a part of the rea
estate and water rights conveyed to the Chesapeake and Ohio railway
by the Richmond and Alleghany railroad company, January twentieth
eighteen hundred and ninety, and being a part of the real estate anc
water rights conveyed to the Richmond and Alleghany railroad com:
pany by the city of Manchester by deed, dated the first day of August
eighteen hundred and eighty-one, and recorded in the clerk’s oftice o!
the hustings court of Manchester, October eighteenth, eighteen hun
dred and eighty-one, lot three hundred and three, being a part of the
land conveyed to the trustees of the town of Manchester by Benjamir
H. Nash and James A. Clarke, commissioners, April fourth, eighteer
hundred and seventy-two, and lots three hundred and four and three
hundred and five, being a part of the land conveyed to the trustees
of the town of Manchester, December first, eighteen hundred and forty-
live, by Wingfield Scott, Robert Henry Cabell, and Joseph Mayo, trus-
tees; and

Whereas the Mayo bridge and land company paid the delinquent
and current state taxes on said lots three hundred and three, three
hundred and four, and three hundred and five for the years eighteen
hundred and seventy-six to eighteen hundred and ninety-cight, inclu-
sive, as follows: On lot three hundred and three, delinquent taxes for
the years eighteen hundred and seventy-six to eighteen hundred and
eiehty-five, inclusive, in the name of Patrick Coutts’ estate, nineteen
dollars and sixty- -three cents; paid August seventeenth, eighteen hun-
dred and ninety-nine, delinquent taxes in the name of Edward C. Mayo’s
estate, for the years eighteen hundred and eighty-six to eighteen hun-
dred and ninety- -one, inclusive, and for the year eighteen hundred and
ninety-three, ten dollars and sixteen cents; paid September nineteenth,
eighteen hundred and ninety-eight, delinquent taxes for the year eigh-
teen hundred and ninety-four, in ‘the name of Mayo bridge and land
company, one dollar and sixty- nine cents; paid September nineteenth,
eizhteen hundred and ninety-cight, and the current taxes for the year
eighteen hundred and ninety-two, in the name of Edward C. Mavo’s
estate, one dollar and twenty cents, and for the vears eighteen hundred
and ninety-five, eighteen hundred and ninety-six, eighteen hundred
and ninety-seven, and eighteen hundred and ninety- eight, in the name
of Mayo bridge and land company, four dollars and eighty cents, mak-
ing total of thirty- seven dollars and forty-eight cents state taxes paid
on lot three hundred and three. On lots three hundred and four and
three hundred and five, delinquent taxes in the name of William Mavo’s
estate for the vears eighteen hundred and seventy-six to eighteen hun-
dred and nincty-one, inclusive, and for the years eighteen hundred
and ninety- three and eighteen hundred and ninety-four, forty-seven
dollars and ten cents, paid September twenty-seventh, eighteen hun-
dred and ninety-eight, and current taxes for the years eichteen hun-
dred and ninety-two, ‘eighteen hundred and ninety-five, and eighteen
hundred and ninety-six, in name of William Mayo’s estate, and for the
years eighteen hundred and ninety-seven and eighteen hundred and
ninety-eight, In the name of Mayo bridge and land company, one dollar
on each lot for each vear, ten dollars, making a total of fifty-seven
dollars and ten cents state taxes paid on lots three hundred and four
and three hundred and five; the total amount of state taxes paid on
the three lots being ninety-four dollars and fifty-eight cents; and

Whereas said lots were erroncously assessed in the names of the
Mavo bridge and land company, Kdward ©, Mayo's estate, William
Mavo’s estate and Patrick Coutts’ estate; and

Whereas no taxes were assessable against said lots while the property
of the city of Manchester for the vears eighteen hundred and seventy-
six to eighteen hundred and eighty-one, inclusive, and since the vear
eighteen hundred and eighty-one said lots have been included in the
assessment of the property of the Richmond and Alleghany railroad
company and the Chesapeake and Ohio railway company, situate in the
city of Manchester, and the state taxes paid on said lots by the said
companies; and

Whereas the Mavo bridge and land company has erroneously paid
state taxes on said lots three hundred and three, three hundred and
four, and three hundred and five to the amount of ninety-four dollars
and fifty-eight cents; and

Whereas said lots were assessed in the name of the Mavo bridge and
land company for the year eighteen hundred and ninety-nine, and said
assessment is erroneous; the refor Q,

1. Be it enacted by the general assembly of Virginia, That the
auditor of the state of Virginia be, and is hereby, directed to draw his
warrant on the treasurer of the state of Virginia in favor of the Mayo
bridge and land company for the sum of ninety-four dollars and fifty-
eicht cents, so as aforesaid paid by it for state taxes erroncously assessed
on lots three hundred and three, three hundred and four, and three hun-
dred and five, ferry Janding, for ‘the years eighteen hundred and seventy-
six to eighteen hundred and ninety-eicht, inclusive, and the said treas-
urer is directed to pay same out of any moneys not otherwise appro-
priated.

2. Be it further enacted by the general assembly of Virginia, That
the treasurer of the city of Manchester be, and he is herehy, directed
to mark as satisfied state taxes on said lots three hundred and three,
three hundred and four, and three hundred and five, ferry landing,
assessed in the name of the Mayo bridge and land company for the
vear eighteen hundred and ninety-nine.

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