Chap. 361.—An ACT to refund to the city of Richmond the sum of three
thousand, two hundred and thirty-three and 79/100 dollars, representing the
tax paid by it on motor vehicle fuel from July 1, 1923, to December 31, 1923.

(H B 221]
Approved March 24, 3926.

Whereas, by an act approved March twenty-sixth, nineteen hun-
dred and twenty-three, a tax of three cents per gallon was imposed
upon motor vehicle fuels; and

Whereas, by section seven of said act provision was made for the
refund to the «ities and towns of the Commonwealth of the tax paid
on motor vehicle fuels for operating motor equipment used exclusively
for municipal activities; provided, that application for such refund
should be made and filed with the secretary of the Commonwealth
within sixty days from the date of sale or invoice; and,

Whereas, the city of Richmond has failed, within the time speci-
fied, to file application for such refund on motor vehicle fuels pur-
chased by it aforesaid for the period commencing July first, nineteen
hundred and twenty-three, and ending December thirty-first, nine-
teen hundred and twenty-three, amounting to the sum of three
thousand two hundred and thirty-three dollars and seventy-nine
cents; and

Whereas, the Commonwealth does not desire to impose any tax
burden upon any of its political subdivisions; therefore,

1. Beit enacted by the general assembly of Virginia, That upon
the filing with him of a certificate from the secretary of the Common-
wealth that the city of Richmond has complied with the provisions
of said act of March twenty-sixth, nineteen hundred and twenty-
three, in all respects save as to time, the motor vehicle commissioner
be, and he is hereby, authorized and directed to draw his check in
favor of the city of Richmond, for the aforesaid sum of three thousand,
two hundred and thirty-three and seventy-nine one-hundredth
dollars, which shall be paid by the State treasurer out of collections
in his hands created by said act.

2. As the city of Richmond is now about to pass its annual
appropriation ordinance, an emergency is declared to exist, and this
act shall be in force from its passage.