Chap. 128.—An ACT to provide for compromise, settlement and release of
State and county taxes and levies, in certain cases, and to provide a
method and remedy therefor where grants of land have been made by
this State, or by colonial governors of Virginia prior to the organization
of the Commonwealth of Virginia, and subsequent grants were made
which are contained partly or wholly within the boundaries of such

senior grants.
Approved March 11, 1910.

1. Be it enacted by the general assembly of Virginia, That where
grants of lands have been made by this State, or by colonial governors of
Virginia prior to the organization of the Commonwealth of Virginia,
and subsequent grants were made which are contained partly or wholly
within the boundaries of such senior grants, and the owner of the senior
grant has or may hereafter acquire title to such junior grant or any
part thereof, and taxes are now or may become due on such senior or
junior grant, the auditor of public accounts be, and he is, authorized to
compromise, settle or release the taxes with the owner of the senior patent,
where taxes are due on such senior patent and are also due or have been
paid on such junior patent, on a just and equitable basis, so as to prevent
and correct double taxation on the same land.

2. The term owner shall embrace the person in whose name the lands
were assessed, and his successors in title.

4. The auditor of public accounts shall certify to the clerk of the
clerk of the circuit court as to title, as shown by his records, and shall
accept the certificate of the county surveyor as to whether any junior
grant is wholly or in part within a senior grant. Evidence may also be
considered in the form of written depositions, taken after due notice, as
in equity cases.

4. The auditor of public accounts shall certify to the clerk of the
circuit court of the county in which the lands were assessed all compro-
mises, settlements or releases, and the clerk shall enter the same on the
land books in his office.

5. An appeal shall lie from any decision of the auditor of public ac-
counts to the circuit court of the city of Richmond, who shall hear and
try the matter as if originally brought or allowed to be brought in that
court, and from that court an appeal shall lie to the court of appeals.

6. All orders of court shall be certified to the auditor of public ac-
counts, and by him transmitted to the clerk of the circuit court of the
county in which the land is assessed, to be entered by such clerk on his
books as above provided for.

7. All applications for compromise, settlement or release of taxes
shall be by written petition, and if any appeal is taken the attorney
general shall be notified thereof, and no order shall be entered before
ten days thereafter.

8. All costs of the proceeding shall be paid by the party asking for
relief, and the costs shall be the same as are taxed in other cases, except
that there shall be no writ tax thereon.

9. As to county taxes and levies the circuit court of the county
wherein the lands are assessed shall have jurisdiction to grant the relief
as above provided for in the case of State taxes, and of all such proceed-
ings the attorney for the Commonwealth for said county shall have notice
before any order is entered in any such proceeding. An appeal shall lie
to the court of appeals from any final order of the circuit court. The
clerk of said court shall enter a memorandum containing the substance
of any final order affecting county taxes or levies on his land books.
The certificates of the clerk and surveyor of such county and written
depositions shall be received as above provided for as to State taxes.

10. An emergency existing by reason of the importance and urgency
of the State receiving the revenue in such cases, this act shall be in force
from its passage.