Chap. 220.—An ACT for the relief of Agnes J. Johnston and A. J. Whalen.
[H B 363]
Approved March 27, 1934

Whereas, by order entered on the thirtieth day of October, nine-
teen hundred and two, in the hustings court of the city of Richmond,
Virginia, in the case of city of Richmond versus George C. Guvenator,
trustee, this being a proceeding to condemn land, the said court did
direct that the sum of three thousand and seventy-five ($3,075.00)
dollars be deposited to the credit of the court in the above matter,
and on said deposit being made that “the title to all that lot or parcel
of land, located at the corner of Hospital and Seventh streets, whereof
the defendant, George C. Guvenator, trustee, is the owner, fronting
forty feet on Hospital street, and running back between parallel lines
to the right of way of the Seaboard Air Line Railway Company, shall
be absolutely vested in the city of Richmond in fee simple”; and,

Whereas, the said sum of three thousand and seventy-five ($3,-
075.00) dollars was so deposited as shown by the said certificate of
deposit being filed with the papers in the aforesaid cause; and,

Whereas, irrespective of said property passing in fee simple to the
said city of Richmond, the State of Virginia erroneously assessed the
said property, “forty feet southeast Hospital and Seventh” for real
estate taxes in the name of Julia D. Whalen for the years and amounts
as follows:

Nineteen hundred and five, seven dollars and twenty-one cents;

Nineteen hundred and six, six dollars and thirty-nine cents;

Nineteen hundred and seven, six dollars and thirty-nine cents;

Nineteen hundred and eight, six dollars and thirty-nine cents;

Nineteen hundred and nine, six dollars and seventy-six cents;

Nineteen hundred and ten, six dollars and seventy-six cents;

Nineteen hundred and twelve, seven dollars and thirty-five cents;
and,

Whereas, on April twenty-seventh, nineteen hundred and thirty-two,
Agnes J. Johnston (nee Whalen) and A. J. Whalen, on the theory
that they were successors in title of said Julia D. Whalen who had died,
were required to pay, through James D. Hart, their attorney, the afore-
said taxes, which with penalty, interest and fees, made a total of one
hundred and twelve dollars and three cents ($112.03) to Walter Chris-
tian, clerk; and,

Whereas, Walter Christian, clerk, paid the sum of one hundred and
eleven dollars and thirteen cents ($111.13) thereof into the State
treasury, and the Comptroller (under an Act of the Legislature passed
in nineteen hundred and thirty-two, which directed that all receipts
from State taxes on real and tangible personal property which on June
sixteenth, nineteen hundred and thirty, appeared as uncollected, be re-
funded and repaid to the respective counties and cities in which the
property lies, to be used for school purposes by the respective counties
and cities) paid the sum of one hundred dollars and two cents ($100.02)
(being the above mentioned $111.13 less ten per cent thereot de-
ducted for his expenses) to the city of Richmond, to be used for
school purposes; and,

Whereas, the said Agnes J. Johnston and A. J. Whalen have no
means of obtaining a refund of these said taxes which they paid and
which were erroneously assessed except by enactment of the General
Assembly of Virginia; now, therefore,

1. Be it enacted by the General Assembly of Virginia, That there
be, and is hereby appropriated out of any moneys in the treasury and
which shall come in, from delinquent State taxes on real and personal
property in the city of Richmond, and which would otherwise be paid
to the city of Richmond under the nineteen hundred and thirty-two
act aforesaid, the sum of one hundred dollars and two cents, to refund
to the said Agnes J. Johnston and A. J. Whalen the said erroneously
assessed taxes paid by the said Agnes J. Johnston and A. J. Whalen
as set forth in the preamble of this act, and the Comptroller is hereby
directed to issue his warrant in favor of the said Agnes J. Johnston and
A. J. Whalen on the Treasurer of Virginia for the said sum of one
hundred dollars and two cents in refund of the amount due them for
said erroneously assessed taxes, as soon as the specified funds are
available for this purpose.