Chap. 21.—An ACT for the relief of Walter S. Phillips.
Approved J: annmey 18, 1888,

Whereas, W. 8. Phillips, of the city of Petersburg, Vir-
ginia, engaged in the business of preparing peanuts for mar-
ket by a certain process and the use of machinery, was erro-
neously assessed by the commissioner of the revenue of said
city as merchants, and did pay certain license taxes amount-
ing to two bunds and forty-two dollars and twenty cents

as such for the year eighteen hundred and eighty-three; and
whereas, the present auditor of public accounts and his pre-
decessors in office have held and decided that they were not
liable to such license tax; therefore,

1. Be it enacted by the general assembly of Virginia, That
the auditor of public accounts is hereby directed to draw his
warrant upon the treasury, to be paid out of any money in
the treasury not otherwise appropriated, to Walter S. Phillips
for the sum of two hundred and forty-two dollars and twenty
cents, the amount erroneously assessed against him as a
license tax for the year eighteen hundred and eighty-three.

2. This act shall be in fame from its passage.