Chap. 217.—An ACT to provide for the special and separate assessment of taxes
on mineral lands and on the improvements, fixtures, and machinery thereon.

Approved May 13, 1903.

1. Be it enacted by the general assembly of Virginia as follows:
The several commissioners of the revenue in this State shall, on or be-
fore the first day of August, nineteen hundred and three, and every
second year thereafter on or before the fifteenth day of May, spe-
cially and separately assess at the fair cash value all mineral lands,
and the improvements, fixtures, and machinery thereon, within their
respective districts, and shall enter the same on the land books of their
respective districts separately from other lands charged thereon, and
shall extend the taxes upon said lands, improvements, fixtures, and
machinery, assessed as aforesaid, at the rate fixed by law upon tangible
property.

2. The commissioner, in assessing mineral lands, shall set forth upon
the land book, first, the area and the fair cash value thereof, first of
such portion of each tract which is improved and under development ;
second, the fair cash value of the improvements, fixtures, and machinery
upon cach tract; and, third, the area and the fair cash value of such por-
tion of each tract as shall not be under development. If the surface of
the land is held by one person, and the coal, iron, mincrals, mineral

waters, gas or oils under the surface be held by another person, the
estate therein of each, and the relative fair cash value of their respec-
tive interests shall be ascertained by the commissioner. If the sur-
face of the land and the coal, iron, minerals, mineral waters, gas or
cils under the surface be owned by the same person, the commissioner
shall ascertain the fair cash value of the land, inclusive of the coal,
iron, minerals, mineral waters, gas or oils, and assess the same at such
ascertained value.

3. The several commissioners shall, on or before the first day of
August, in the vear nineteen hundred and three, and on or before the
fifteenth day of May, in every second vear thereafter, certify a copy
of such assessment made in‘ their respective districts of mineral lands,
ot mineral rights, as aforesaid, to the State Corporation Commission,
with the name and postoffice address of each person, firm or corpora-
tion in whose name any such lands or interests therein shall have been
assessed upon the land book of his district, with the amount of tax ex-
tended thereon. Upon receiving the report of such commissioner, the
State Corporation Commission shall examine into the justice of any
such assessment, and if it shall appear to the commission that any
tract of land, or any part thereof, or the improvements, fixtures or ma-
chinery thereon, or any right or interest in the same, or any part thercof,
has not been assessed at its fair cash value, the said commission shall
direct the attorney for the Commonwealth for the county or cor-
foration wherein such land or interest therein so assessed is situ-
ated, or any other special attorney it may designate, to apply, in the
neme of the Commonwealth, to the circuit court of the said county
cr corporation court of said city, to have said assessment corrected,
which court shall have jurisdiction for the purpose. Any person feel-
ing himself aggrieved by the assessment of his lands or interests therein
hereunder may, at any time prior to the first day of February next suc-
ceding, apply to the circuit court of the county or corporation court
of the citv in which the land lies, to have said assessment corrected.
The proceedings upon any such application shall conform to sections five
hundred and sixty-seven and five hundred and sixty-eight of the. Code,
and all amendments thereof, except so far as in conflict herewith: pro-
vided. that the Commonwealth and the person whose property is as-
sessed shal] have the right of appeal from the decision of said circuit
or corporation court to the supreme court of appeals. The said State
Corporation Commission, for the purpose of this act, may make, or
cause to be made, such examination of the said lands or improvements,
fixtures, and machinery thereon, as it may deem necessary, and may
surimon and compel the attendance of witnesses, and call for such in-
formation and require the production of such books and papers as it
mar deem necessary in the premises.

4. All acts or parte of acts in conflict with this act are hereby re-
pea.ed.

5. This act shall be in force froin its passage.