Chap. 20.—An ACT to authorize the board of supervisors of Botetourt County to
refund to W. B. Mays and D. J. Mays certain taxes erroneously assessed
against certain real estate in the county, and paid by them. [H 69]

Approved February 15, 1944

Whereas, Mrs. Mollie Mays, who died some years ago owned a cer-
tam parcel of land situate in Botetourt County, which land is now
owned by W. B. Mays, subject to the curtesy right of D. J. Mays, which
land was assessed in the county land books in the name of Mrs. Mollie
Mays, for the years nineteen hundred twenty-six to nineteen hundred
forty-one, both inclusive, for each of which years there was erroneously
assessed in connection with the land, improvements valued at four hun-
dred fifty dollars, while as a matter of fact, no such improvements ex-
isted ; and,

Whereas, W. B. Mays and D. J. Mays paid the taxes assessed against
the land and the non-existent improvements, and certain penalties and
interest thereon, for all of said years except the years nineteen hundred
thirty-one and nineteen hundred thirty-two, amounting to the aggregate
sum of one hundred forty-five dollars and fifteen cents, according to
a detailed statement made by the treasurer of the county; and,

Whereas, it seems but right that the board of supervisors of the county
should be given authority to refund the amount so paid on account of
erroneous assessments, in the event the board should deem it proper so
to do; now, therefore,

Be it enacted by the General Assembly of Virginia:

1. That the board of supervisors of Botetourt County is authorized
to refund to W. B. Mays and D. J. Mays the taxes erroneously assessed
against the real estate herein-above mentioned, and paid by them, together
with penalties and interest amounting to the aggregate sum of one hun-
dred forty-five dollars and fifteen cents.