Chap. 259.—An ACT for the relief of the estate of P. A. Baylor, deceased.

Approved March 25, 1902.

Whereas, it appears from the certificate of J. J. Hobbs, clerk of thi
corporation court of Alleghany county, Virginia, as follows—to-wit
That lot number thirteen in block number twenty-one of the Chesapeak:
and Ohio Development Company’s plat of lots near the town of Cliftor
Forge, in the said county of Alleghany, was returned delinquent in th
name of the said P. A. Baylor for the non-payment of taxes for th
years eighteen hundred and ninety-seven and eighteen hundred an
ninety-eight, and that said lot was sold for the non-payment of saic
taxes on the eighth day of September, eighteen hundred and ninety
nine, to the Commonwealth; that on the twentieth day of April, nine-
teen hundred and one, C. S. Baker, executor of the last will and testa-
ment of the said P. A. Baylor, deceased, redeemed the said lot by paying
to the said J. J. Hobbs, clerk of said county of Alleghany, the sum of
seventy-nine and thirty-nine one hundredths dollars, in full of the
amount for which the said sale to the Commonwealth was made, with
interest thereon from the date of sale, the delinquent taxes for the years
righteen hundred and ninety-eight and eighteen hundred and ninety-nine,
with interest thereon, together with the legal redemption fee of fifty
cents, and by paying, through said clerk, to the treasurer of said county
of Alleghany, the taxes on the said lot for the year nineteen hundred,
amounting to the sum of seventeen and fifty-eight hundredths dollars;
that the taxes on the said property for all of said years eighteen hundred
and ninety-six and nineteen hundred, inclusive, were calculated on the
following assessment—to-wit: Lot, forty dollars; buildings and im-
provements, twelve hundred dollars—an erroneous assessment to the
extent of twelve hundred dollars, as the lot mentioned, during all these
vears, was vacant, unfenced, and unimproved; that the taxes aforesaid,
amounting to seventy-nine and thirty-nine hundredths dollars, have been
paid unto the State and county treasurers in the following proportions—
to-wit: State treasury, twenty-four and sixty-five hundredths dollars,
and county treasury, fifty-four and seventy-four hundredths dollars, and
that the taxes of nineteen hundred paid as aforesaid to the county treas-
urer by C. S. Baker, executor as aforesaid, were made up as follows—
to-wit: State taxes, five and twenty-one hundredths dollars, and county
taxes, twelve and thirty-seven hundredths dollars, making a total of
State taxes for said years of twenty-nine and eighty-six hundredths dol-
lars, and a total of county taxes paid for said several years of sixty-
seven and eleven hundredths dollars; and,

Whereas, the county taxes that should have been paid upon said vacant
lot for the said several years amount to two and sixteen hundredths dol-
lars, and the State taxes that should have been paid upon said vacant lot
for said several years amount to ninety-six cents, as shown by the cer-
tificate of said J. J. Hobbs, clerk as aforesaid, making a total over-
payment for said years of twenty-eight and ninety hundredths dollars tc
the State of Virginia, and a total overpayment of county taxes for said
several years to the county of Alleghany of sixty-four and ninety-five
hundredths dollars: and,

Whercas, the estate of the said P. A. Bavlor, deceased, is entitled tc
have refunded to it the said overpayments by reason of said erroneou:
assessments: therefore,

1. Be it enacted by the general asssembly of Virginia, That the audi
tor of public accounts of Virginia be, and he is hereby, instructed t
draw his warrant upon the treasurer of the State of Virginia in favor o
('. S. Baker, executor of P. A. Baylor, deceased, for the sum of twenty
eight and ninety hundredths dollars, and that the treasurer of Alle
ghany county, Virginia, be, and he is hereby, instructed to refund, ou
of the funds in his hands belonging to the said county of Alleghany, t
the said C. S. Baker, executor as aforesaid, the sum of sixty-four ans
ninety-five hundredths dollars, being the respective amounts due to the
said C. S. Baker, executor as aforesaid, by reason of the erroneous assess-
ments in the preamble of this bill set out.

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