Chap. 376.—An ACT to empower the board of supervisors of Wise county to
settle, by compromise or otherwise, delinquent county and district taxes
charged against the Fayette land company and successors in interest.

Approved February 15, 1900.

Whereas the Fayette land company, a corporation, in eighteen hun-
dred and ninety acquired a tract of land in the corporate limits of
the town of Big Stone Gap, in Wise county, containing three hundred
and thirty acres, more or less, the greater part of which was rough
mountain land, practically without value for any purpose; all of which
tract of land was reassessed for taxation in eighteen hundred and
ninety at a rate alleged to be exorbitant, and the annually recurring
taxes chargeable against said property from and after the year eighteen
hundred and ninety have been returned delinquent, accumulated and
remained unpaid, and amount practically to a confiscation of said
property; therefore,

1. Be it enacted by the general assembly of Virginia, That the board
of supervisors of Wise county, with the approval of the county and
circuit court of said county, be, and the same is hereby, authorized
and empowered to settle by compromise or otherwise all delinquent and
unpaid county and district taxes against said land charged to the said
Fayette land company, or its successor or successors in interest, upon
such terms and conditions as to the said board of supervisors may be
deemed proper and best.

2. Nothing in this act contained shall be construed to release, or in
any manner interfere with, the prior and paramount lien of the state
of Virginia for all delinquent and unpaid state taxes and levies against
said land.

3. ‘Lhis act shall be in force from its passage.