Staunton spectator. [volume] (Staunton, Va.) 182?-183?, 1827-04-13


quent for the nom payment of the taxes
thereon, or TO any part of such tract or
lot, atany time before tie first dan of
Hprii, ono thousand eight hundred and
faocnty-elght, shall shew, by satisfactory
evidence to the court of the county or
corporation in which such land or lot
may lie that the taxes said to DC in ar
rear and due thereon, are not SO in ar
rear or due, either having been erro-
neously charged on the books of the
commissioner, or having been actually
paid; 1t shall be the duty of the court.
under the limitations, iniunctions and
conditions contained in the preceding
provisions TO render Judgment tgonerat-
ing such land or lot, or the pa; thereof
so claimed from the taxes, so erruieously
charged thereupon, or so HAVING been
actually paid, or not SO due aid in ar
rear. lfany application for snth iudp-
ment shall fail, judgment shall be rem
dered against the applicant, andhe shall
be adjudged to pay costs, including an at
tcrney's fee, not TO exceed onedollar and
twenty-five cents, when the syn in con-
troversy IS less than twenty tlolars.-
Whenever any tract or lot ofland shall
be eXonerated from the taxes Due there
on, because of its having been errone-
ously charged on the books of the COM
missioner, it shall be the dity of the
clerk OF the court SO exonerating such
land, 10 certify the same 10 the COM
missioner of the revenue, On whose
book said land may be chazned. who
shall correct the error according 10
such certificate; and the complain
ant may take copy of the record, at
tested by the clerk, and file the same
with the Auditor of Public Accounts,
who snail correct the delinquent list in
his Office accordingly.
&. A further time, until the first
day Of Jniy, one thousand sight hun.
dred and ta0enty-eight, shall be and the
same is hereby allowed, for the redemp-
ton of lands and lots, vested in the Pre-
sident and Directors of tie Literary
Fund, for the non-payment Of the taxes
due thereon; which redemption shall be
made on the warrant of the Auditor of
Public Accounts by the pa ment into
the Treasury Of the taxes sle on such
iandsf.- iots ~ m ,;.s- ~ ,.aer;-.-
in the President and Direc1rs of the
Literary Fund, and the damages pre-.
scribed by law, together with further
sum for each year, from the tine cr,heir
vesting as aforesaid, to the time of re-
dempuon, equal TO the lastannual tax
imposed thereon, with damages on each
OF the said sums, al the rate of ten per
centum per annum, from the frs. day of
November, in the year for which it ac-
crues, until paid: Provided nevertheless.
That If any such lands or lots, so vested
in the President and Directors of the
Literary Fund, shall have been re.assess-
ed under the act, entitled an act. for ar
ranging the counties into districts for the
election OF Senators, and for equalizinc
the land tax, passed February the Sth.
eighteen hundred and seventeen. and the
several acts amendatory Of said act, the
taxes shall be charged az the rate of
each year respectively, according to
such re-assessment, up to the time Of re-
demption, and the Auditor shall give
credit for all taxes which shall apnesr
to have been paid npon such lands or
lots; or any part thereof according to
such re-assessment And provided, al
so, Ihat where such lands shall not
have been re-assessed under the acts A.
foreSaid, it shall be lawful for The owner
or owners thereof, at his, her or their
proper costs and charges, TO have the
same re-assessed, by applying to the
court OF the county or corporation, in
which such lands or lots msy be s,tuat-
ed, to appoint two or more commission
ers, who shall proceed to value the same.
and report such valuation to the cour,
by whom It shall be certified to the Au-
dltor of Public Accounts-and the An
dltor shall charge the arrearages upon
such lands or lots at the respective wear
| ~ rates, upon such valuation IN 10 the
time Of redemption. The commission
ers in making such valuation, shall take
into view the value of such lands and
lots with improvements, as ;hey stood in
the year eighteen hundred and seven
teen.
4. Whereas it is represented to the
General Assembly, That in many cases
lands vested III tie President and d.
rectors Of the Literary tund, for the
Don-payment oflHetax due thereon ARE
held by persons claiming under grant,
from the commonwealth, bearing dat,
prior 90 the time Of their yesting as a
foresaid, which lands have been settle,
and improved at considerable labou
and expense, and il is reasonable an,
! ,ttef sl... 90, Ill