Chap. 429.-——-An ACT to provide for the refund by the State of Virginia to police
pension fund associations, police benevolent associations, and firemen’s mutual
aid associations, of all amounts in excess of $20.00 per year paid by any such
association for State taxes on intangible personal property for certain years,
and to appropriate a sum sufficient for such purpose. [H B 137]

Approved April 1, 1938

1. Be it enacted by the General Assembly of Virginia, That there
shall be refunded to any police pension fund association, police benev-
olent association, or firemen’s mutual aid association in which the
membership therein is restricted to the personnel of the police and
fire departments of the political subdivisions of this State, all amounts
in excess of twenty dollars per year paid by such association for State
taxes upon intangible personal property assessed against it for the
tax years nineteen hundred and twenty-nine, through nineteen hundred
and thirty-five, both inclusive.

In order to provide funds necessary to carry out the provisions of
this act there is hereby appropriated, out of any balance remaining
unexpended, for the biennium which ends June thirtieth, nineteen
hundred and thirty-eight, in the annual appropriation of nine hundred
and fifty thousand dollars provided by an act of the General Assembly
approved March twenty-third, nineteen hundred and thirty six, (Acts
of Assembly nineteen hundred and thirty-six, page three hundred and
seventy-four) to assist counties and cities, to provide assistance to and
for destitute persons in this State in need of public relief and for the
purpose of providing for administration of the provisions of said act,
provided, however, the appropriation hereunder shall not exceed the
sum of twenty thousand dollars. All payments out of this appropria-
tion shall be made by the Treasurer of Virginia on warrants of the
Comptroller issued on statements from the proper tax collecting officers
showing the payment by such associations of the taxes so assessed.

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