Chap. 544.—An ACT for the relief of J. Massie Smith.

Approved February 26, 1900.

Whereas the taxes on seventy-six and one-half acres of land in Albe-
marle county, standing in the name of John Timberlake and J. B.
Magruder, were returned delinquent for the year eighteen hundred and
seventy-seven, sixty-eight dollars and eighty-five cents; for the year
sighteen hundred and seventy-eight, seventy-four dollars and fifty-nine
ents; and for the year eighteen hundred and eighty, sixty-one dollars
and thirty-six cents; and ,

Whereas the said land was sold in December, eighteen hundred and
ighty, to J. Massie Smith under a decree of the circuit court of Albe-
marle county, in a chancery cause therein pending, and the said delin-
quent taxes were reported to the said court, and it was decided by the
court that the said taxes were not a lien on the said land in the hands
of the said purchaser, because, in the opinion of the said court, the
liens for which the said land was sold in said cause were prior and
superior to the lien of the said taxes; and after this decision, the pur-
chase money of the said Smith was, under the decrees of the said court,
distributed in the said cause, thus depriving him of any protection
against said delinquent taxes; and

Whereas it has transpired, that, under the decisions of the supreme
court of appeals of Virginia, the lien of the taxes upon said land were
superior to all other liens, and that they remain as liens against the
said land in the hands of the said Smith and his vendees, notwith-
standing the said decrees of the said circuit court to the contrary, and
notwithstanding the fact that said Smith had used all due diligence
to protect himself against the same; therefore,

1. Be it enacted by the general assembly of Virginia, That the taxes
aforesaid, for the years aforesaid, together with all the interest charge-
able thereon, and the costs of sale of said land to the commonwealth
be, and the same are hereby, remitted and released, so as to stand dis-
charged, and the clerk of Albemarle county court shall enter such
release and discharge upon the proper records of his office.

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