Chap. 267.—An ACT to authorize and direct the auditor of public accounts and
the clerk of the circuit court of Henrico county to mark off the tax books of
said county certain unpaid taxes charged against the estate of A. P. Russell
deceased. (H B 363]

Approved March 15, 1924.

Whereas, certain real estate in the Varina magisterial district in the
county of Henrico containing one hundred and ninety-seven and one-
half (1974) acres, more or less, belonged to A. P. Russell, now deceased,
which said tract was composed of three original tracts in the name of
Philip Kell, Maggie Maughan, and A. P. Russell, respectively; and,

Whereas, for the year eighteen hundred and seventy-six to eighteen
hundred and ninety-one these three tracts of land were returned delin-
quent for State and county taxes, which have never been paid, as follows:
Philip Kell, State taxes, twenty-four dollars and twenty-one cents
($24.21), county taxes, twenty-three dollars and thirty-five cents,
($23.35), total forty-seven dollars and sixty-five cents ($47.65); Maggie
Maughan, State taxes thirty-three dollars and thirty-seven cents
($33.37), county taxes forty-four dollars and eighty-seven cents ($44.87),
total, seventy-eight dollars and twenty-four cents ($78.24); A. P. Russell,
State taxes, twenty-nine dollars and fourteen cents ($29.14), county
taxes forty dollars and thirty cents ($40.30), total sixty-nine dollars and
forty-four cents (69.44); and

Whereas, the said A. P. Russell afterwards sold the said tract of land
with general warranty, and subsequently died leaving a will in which
he devised all of his residuary estate to the Laurel reformatory, which
has now become the property of the State of Virginia; and,

Whereas, the estate of the said A. P. Russell being liable for the pay-
ment of these taxes, and having devised all of his residuary estate as
aforesaid, if the present owner of the tract of land above referred to is
required to pay said taxes, he would be entitled to recover the same
from the Commonwealth as the present owner of the residuary estate
of the said Russell, and it is therefore desirable to have the said taxes
marked satisfied on the books; now, therefore,

1. Be it enacted by the general assembly of Virginia, That the
auditor of public accounts and the clerk of the circuit court of the county
of Henrico be, and they are hereby, authorized and directed to mark
on the tax books of the said county where the entries above referred to
are made that the said taxes, State and county, have been satisfied,
referring to this act for their authority to do so. ,

2. Anemergency existing, this act shall be in force from its passage.