Chap. 587.—An ACT to relieve Mary M. Smith from taxes improperly as-
sessed against 117 acres of land in Henry district, in Hanover county, Vir-
ginia.

Approved March 5, 1900.

Whereas Robert Anderson died in the county of Hanover leaving
several tracts of land in said county; and /
Whereas a chancery suit was pending in said county since the vear
eighteen hundred and sixty-one, down to the year eighteen hundred and
ninety-nine, for the settlement of the estate; and
Whereas during said time R. R. Horne purchased a tract of land in
said suit which formerly belonged to the said Robert Anderson’s estate;
and

Whereas the one hundred and seventeen acres of land now owned by
the said Mary M. Smith was erroneously charged to the said R. R. ILorne
along with the said tract of land purchased by him; and

Whereas the said R. R. Horne paid the taxes on said land promptly
each year; and

Whereas the mistake was not discovered until the year eighteen hun-
dred and ninety-three, at which time the said Mary M. Smith paid to
the said R. R. Horne the taxes on said tract of land for the years which
had been paid by the said Horne to the treasurer of Hanover county;
and

Whereas in the year eighteen hundred and ninety-three, the com-
missioner of revenue, having discovered that the one hundred and seven-
teen acres of land, known as Parsons tract of land, in Henry district,
in Hanover county, was erroneously charged to said R. R. -Horne, and
changed the said iract of land from R. R. Horne to Robert Anderson's
estate, and charged the same for five years previous thereto as author-
ized by law; and

Whereas this mistake was not discovered until eighteen hundred and
ninety-nine, when the circuit court of Hanover county ordered a deed
to be made to Mary M. Smith after it was too late to have the erroneous
assessment corrected in the county court of Hanover county according
to law; therefore,

1. Be it enacted by the general assembly of Virginia, That the
clerk of the county court of Hanover county be, and he is herebv.
authorized and directed to mark the taxes charged as delinquent against
the said Parsons tract of land, lving in Henry district, in said county.
described as one hundred and seventeen acres of land adjoining Carter
Via’s estate and others, and assessed in the name of Robert Anderson’s
estate for the vears eighteen hundred and eighty-nine, eighteen hundred
and ninety, eighteen hundred and ninety-one, eighteen hundred and
ninety-two, and eighteen hundred and ninety-three, as fully satisfied
and discharged.

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