Chap. 264.—An ACT to amend and re-enact section 3 of an act entitled an
act to provide for a method for the better assessment of personal prop-
erty under the control of fiduciaries and the several courts of the Com-
monwealth, approved March 4, 1896, as heretofore amended. [H B 79]

Approved March 16, 1918.

1. Be it enacted by the general assembly of Virginia, That sec-
tion three of an act entitled an act to provide for a method for the
better assessment of personal property under the control of fidu-
ciaries and the several courts of the Commonwealth, approved March
fourth, eighteen hundred and ninety-six, as heretofore amended, be
amended and re-enactd so as to read as follows:

Sec. 3. If any person consider himself aggrieved by said re-
port or extension of taxes, such person may apply for correction
of such taxes under the provisions of sections five hundred and sixty-
seven and five hundred and sixty-cight of the Code of Virginia pro-
viding for the correction of erroneous assessment of taxes. No
order made in favor of the applicant shall have any validity unless
it is stated therein that the attorney for the Commonwealth de-
fended the application for such correction and that the examiner
of records was examined as a witness touching the application and
she facts proved be certified in the order; and provided, further,
chat the commissioner of the revenue shall not be required to ap-
pear In court and testify in said matter, unless within the discre-
ion of the court such testimony is deemed necessary and pertinent
fo the matter in issue.