Chap. 531.—An ACT to release taxes, levies, and charges improperly assessed
against the estate of John Kelly, deceased, upon lands in Alleghany county,
and returned delinquent for the years 1898, 1899, and 1900.

Approved April 2, 1902.

Whereas, taxes and levies for the vears eighteen hundred and ninety-
cight, eighteen hundred and ninety-nine, and nincteen hundred, amount-
ing to one hundred and twenty-cight and seventv-four hundredths dol-
lars, were crroncously assessed against the estate of John Kelly, deceased,
in Alleghany county, on two hundred and fifty-six acres and forty-five
poles of land in excess of the lands owned by said Kelly; and,

Whereas, all of the lands belonging to the estate of said Kelly are in
the hands of purchasers thereof for value who have paid up all of the pur-
chase money therefor; and,

Whereas, the estate of said Kelly has been settled and finally distrib-
uted, and the said delinquent taxes which ought not to have been assessed
constitute a cloud upon the titles of innocent purchasers for value of the
lands that formerly belonged to the estate of said John Kelly, deceased,
which cloud ought to be removed: therefore,

1. Be it enacted by the general assembly of Virginia, That all taxes,
levies, and assessments charged against the estate of John Kelly, de-
ceased, in Alleghany county, for the vears cighteen hundred and ninety-
cight, eighteen hundred and ninety-nine, and nineteen hundred, on two
hundred and fifty-six acres and forty-five poles, and of the lands assessed
in said county against said estate, be, and the same are hereby, released.
The said taxes, levies, and assessments hereby released amount to the
sum of one hundred and twenty-eight and seventy-four hundredths dol-
lars.

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