Chap. 457.—An ACT to pay an assessor or an assistant assessor of lands for
time necessarily employed in the re-assessment of real estate recently had.
the payment of which was precluded by the provisions of section 2247 of
the Code of Virginia fixing the time within which the assessments were to
be completed, such payment to be made out of the appropriation provided
“for assessing property for taxation, etc.” {H B 351]

Approved March 27, 1922.

1. Be it enacted by the general assembly of Virginia, That any
assessor or assistant assessor of lands, who was necessarily employed,
in the re-assessment of lands required to be made in nineteen hundred
and twenty, beyond the time prescribed by law for the completion of
his work, and for that reason could not be paid for the time so neces-
sarily employed, may present an account, under oath, for such time
necessarily employed beyond the time fixed by law for the completion
of assessment up to the time of the completion of his land book,
for the days so necessarily employed, to the circuit court of the
county in which he served as assessor or assistant assessor, or corpo-
ration or hustings court of the city in which he served as assessor or
assistant assessor, or to the circuit court of the city if the city have
no corporation or husting court, and the court shall, if it deem
advisable, require evidence to substantiate the account, and the court
shall enter an order determining the number of days necessarily em-
ployed not paid for, which should be paid for, provided that the
number of days so allowed shall not be in excess of the number of
days now allowed by law, and the amount to be paid out of the State
treasury and amount to be paid out of the treasury of the county or
treasury of the city at per diem prescribed by law, and a copy of that
order shall be certified to the auditor of public accounts who shall
draw his warrant upon the State treasury, payable out of the appro-
priation provided “for assessing property for taxation, et cetera,” in
payment of the amount allowed by the court according to law pay-
able out of the State treasury; and the amount, if any, payable out
of the county or city funds shall be paid upon a copy of the order of
the court certified to the treasurer of the county or treasurer of the
city, or other city officer charged with disbursement of city funds;
provided, however, that this act shall not apply to cities of over one
hundred thousand inhabitants.

This act shall apply only to those making application to the
auditor on or before March 1, 1922.