Chap. 126.-An ACT for the relief of C. T. Smith, late treasurer of Russell
county. [H B 112]

Approved March 16, 1934

Whereas, C. T. Smith, the then treasurer of Russell county, in
making out his delinquent lists for the year nineteen hundred and
twenty-nine, omitted therefrom, by direction of the board of super-
visors of said county, various and sundry unpaid taxes of said year
and thereafter endeavored to collect the same; and

Whereas, it afterwards developed that three of the tax tickets so
withheld, amounting in the aggregate to the sum of three hundred and
thirty-three dollars and ninety-two cents, had been made out on im-
proper assessments and could not by any means be collected by the said
treasurer, yet, notwithstanding such facts, the Auditor of Public
Accounts declined to allow him credit therefor in the settlement of his
accounts and required him to account therefor and pay the same to the
county, thereby resulting in an improper payment of the said sum by the
said C. T. Smith into the treasury of the county ; and

Whereas, the board of supervisors of said county, by a resolution
adopted on the sixth day of March, nineteen hundred and thirty-three,
recognized that the said charge against the said C. T. Smith was
improper and that he ought to be reimbursed for the amount thereof ;
now, therefore,

1. Be it enacted by the General Assembly of Virginia, That the
yoard of supervisors of Russell county be, and it is hereby, author-
zed and directed to refund to C. T. Smith, late treasurer of said county,
he said sum of three hundred and thirty-three dollars and ninety-two
ents so improperly paid by him into the treasury of the county.