Chap. 709.—An ACT for the relief of Miss Carrie C. Sexton, of smyth county,
from erroneous assessment.

Approved March 3, 1900.

Whereas it is alleged by Miss Carrie C. Sexton, of Smyth county, that
she is the owner of a tract of land located in Smyth county, laid off and
assigned to her as her interest in the lands of her deceased father, T. K.
Sexton, and containing thirty-seven and one-half acres, which is assessed
in the name of Carrie C. Sexton; and

Whereas the said Carrie C. Sexton alleges that the true value of said
land is only seven dollars per acre, at which it was assessed previously to
the assessment of eighteen hundred and ninety-five; and

Whereas by a clerical error of the assessor it was assessed at thirty-
on a per acre in the assessment of eighteen hundred and ninety-

ve; an

Whereas the said Carrie C. Sexton has paid the taxes on said land at
the rate of thirty-nine dollars per acre since the assessment of eighteen
hundred and ninety-five; therefore,

1. Be it enacted by the general assembly of Virginia, That the
county court of Smyth county be, and is hereby, authorized to inquire
into the facts alleged by the said Carrie C. Sexton in the preamble to
this act; and if it appears to the satisfaction of the court that a clerical
error was made in assessing the lands set forth in the preamble, the said
county court of Smyth county is hereby authorized to correct the same,
and direct the land book of Smyth county to be corrected in that parti-
cular by ordering the proper oflicial to enter said land at the rate of its
assessment prior to the year eighteen hundred and ninety-five (which
the said Carrie C. Sexton claims to have been seven dollars per acre),
or at whatever assessment the court may deem just and proper, instead
of thirty-nine dollars per acre, as now assessed. And the court is fur-
ther instructed, that if satisfied that the said land was so erroncously
assessed as alleged, to enter an order so stating, and ascertaining the
amount of difference in the county and district taxes between the assess-
ment of said land at a proper valuation and at the erroneous valuation
of thirty-nine dollars per acre, and to certify the same to the county
treasurer of Smyth county, who, upon receiving said certificate from
the said court of the amount of difference between a proper assessment
and the erroncous and improper assessment of thirty-nine dollars per
acre on said land paid by the said Carrie C. Sexton for the years eigh-
teen hundred and ninety-six, eighteen hundred and ninety-seven, eigh-
teen hundred and ninety-eight, and eighteen hundred and ninety-nine,
shall refund said difference to the said Carrie C. Sexton.

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