Chap. 354.—An ACT for the relief of Callaham Grocery and Produce Company,
Incorporated. [S B 46]

Approved March 28, 1946

Whereas, the Callaham Grocery and Produce Company, Incor-
porated of Lynchburg, Virginia, bought nine hundred fifty-six gallons
of wine from the Embros Wine and Liquor Company of Baltimore,
Maryland, and paid the Virginia Alcoholic Beverage Control Board
mark-up of fifteen cents a gallon amounting to one hundred forty-three
dollars and forty cents and the State tax of thirty-five cents a gallon on
such wine amounting to three hundred thirty-five dollars and sixty cents
all of which has been paid into the State treasury, and

Whereas, the Callaham Grocery and Produce Company, Incor-
porated returned the nine hundred and fifty-six gallons of wine to the
Embros Wine and. Liquor Company of Baltimore, Maryland, and

Whereas, the Virginia Alcoholic Beverage Control Board mark-
up of fifteen cents a gallon and the State tax of thirty-five cents a gallon
are not subject to refund under the above stated circumstances, and
such mark-up and tax can be refunded only by an act of the General
Assembly, and it seems only fair and just under the circumstances that
the amount of such mark-up and tax be refunded ; Now, Therefore,

Be it enacted by the General Assembly of Virginia:

1. The Comptroller is authorized and directed to draw two war-
rants on the State Treasurer, one for one hundred forty-three dollars and
forty cents payable to the Callaham Grocery and Produce Company,
Incorporated out of funds in the State treasury derived from the Virginia
Alcoholic Beverage Control mark-up, the other for three hundred thirty-
four dollars and sixty cents payable to the Callaham Grocery and Produce
Company, Incorporated out of funds in the State treasury derived from
the State tax on wines.