CHAP. 222.—An ACT to authorize the auditor of public accounts to pay
certain claims due the treasurer of Elizabeth City county by the State
which were refused payment on account of certain clerical errors.

Approved March 13, 1912.

Whereas, owing to the failure of carbon paper to properly
mark duplicate tax receipts issued from the treasurer’s office of
Elizabeth City county, for taxes for the year nineteen hundred
and six, the insolvent list made by said treasurer for said
year was not complete, those receipts upon which the carbon
failed to mark plainly being omitted therefrom; and,

Whereas, the said treasurer having discovered his error af-
ter said insolvent list was approved by the court and certified
to the auditor, an attempt was made to correct said error by
making a supplemental list of insolvents for said year nineteen
hundred and six, which list being approved and confirmed by
the circuit court of Elizabeth City county, was forwarded to
the auditor, but the auditor refused to allow said treasurer
credit for same in his settlement of taxes for nineteen hundred
and six, thereby causing a loss to said treasurer of ($225.23)
two hundred and twenty-five dollars and twenty-three cents;
and,

Whereas, certain jury and witness tickets, amounting in the
aggregate to forty-five dollars and twenty-four cents, ($45.24)
were paid by said treasurer to the holders thereof and returned
to the auditor’s office in his settlement for nineteen hundred
—_____—_—_—_—_ taxes, but the auditor refused to allow a credit
therefor in his settlement for said year, because of various al-
leged errors in same; and,

Whereas, the errors are not errors of the said treasurer, and
have been corrected, but said treasurer is unable to collect
same now because the statute of limitations prevailed against
said treasurer; and,

Whereas, the circuit court of Elizabeth City county, did
by its order relieve certain persons of erroneous charges made
against them in assessments of taxes and levies, amounting
to sixty dollars and seventy-two cents, ($60.72) and upon pre-
sentation of copies of said orders to said treasurer, said per-
sons were allowed credits therefor by said treasurer, but upon
presentation of said copies of said orders to the auditor, when
settlement was made by said treasurer for the year
(being the year in which the erroneous assessments were made)
the auditor refused to allow said treasurer credit for the said
orders because the page and line of the book wherein the as-
sessment was made were omitted by the person preparing the
said order, all of which was no fault of said treasurer; and,

Whereas, the statute of limitations has now prevailed against
said claim; therefore,

1. Be it enacted by the general assembly of Virginia, That,
the auditor of public accounts be, and he is hereby, authorized
and directed to pay said treasurer his claim of two hundred
and twenty-five dollars and twenty-three cents, due him on ac-
count of the supplemental insolvent list referred to, and fur-
ther, upon correction of any clerical errors which may exist in
said jury tickets, and orders correcting erroneous assessments,
to pay said treasurer the sum due him thereby, to-wit: one
hundred and five dollars and ninety-six cents, or so much
thereof as may be due said treasurer.