Chap. 234.—An ACT for the relief of all taxpayers in the State of Virginia
whose lands during the year 1917 were taken or acquired by the United
States, or shall be so taken or acquired in any year subsequent to the
year 1917. (S B 181]

Approved March 15, 1918.

Be it enacted by the general assembly of Virginia, That all tax-
payers of this State whose lands, or any portion thereof, were, during
the year nineteen hundred and seventeen, or shall be in any year
subsequent thereto, acquired or taken in any manner whatsoever
by the United States, shall be relieved from the payment of taxes
and levies on such lands as have been or shall be so taken or
acquired, for that portion of the year in which said property was
or shall be so taken or acquired from and after the date upon which
the title was or shall be vested in the United States, and the county
treasurers as to lands situated in counties, and the city treasurers
and city collectors as to lands situated in cities, so taken or acquired,
shall receive from and receipt to the original owner of the lands
so taken by the United States, for his proportionate part of the
taxes and levies for said year, and credit the payment on the tax
tickets, and shall return at the time he makes his return of lands
and lots improperly assessed as required by law, the proportional
part of the taxes and levies exonerated from taxation for any such
year, indicating on the margin of the list the date on which the
property was acquired by the United States government. Which
ist when approved by proper authorities shall be considered as a
credit to any such treasurer or collector in the settlement of the
accounts for said year. The clerk of the court of the county or
city in which the lands lie shall furnish a certificate to the auditor
of public accounts and to the county or city treasurer. showing
the quantity of land taken or acquired by the United States gov-
ernment, name of the former owner, a description of: the land and
the district or ward in which the land is situated; also the date
of the recordation of the deed by wihch such lands were taken or
acquired by the United States government, as shown by the records
in his office, which certificate shall be sufficient evidence to county
and city treasurers and city collectors, to authorize them to receive
and pro rate the taxes and levies as herein authorized.

Any such taxpayer whose lands have been so taken during the
year nineteen hundred and seventeen, who shall have paid his taxes
and levies for the whole year, shall be entitled to recover such por-
tion of said taxes as he would be relieved from paying under the
terms of this act, on any lands that may have been taken or ac-
quired during the year nineteen hundred and seventeen by the
United States, in the same manner as provided by law for the
correction of erroneous assessments and refunding taxes errone
charged; and any such taxpaver, who has not paid the tax
levies on any such lands so taken or acquired, for the vear ni
hundred and seventeen, shall also be relieved of interest and
ties therefor, provided he shall make payment for his pro
of the taxes and levies for the vear nineteen hundred and

ously
es or
neteen
penal.
portion

S€ven-
teen, as herein provided, on or before the first day of July, nineteen
hundred and eighteen.
Inasmuch as complete settlements for certain lands acquired by
the United States during the year nineteen hundred and seventeen
are liable to be delayed, pending the adjustment of taxes, an emer-
gency is declared to exist, and this act shall be in force from its

passage.