Chap. 385.—An ACT for the Relief of Mrs. Mary G. McLeod. [S 159]
Approved April 1, 1948

Whereas, Mrs. Mary G. McLeod, of Fayetteville, North Carolina,
paid to the Commonwealth of Virginia, the sum of $5,408.81 as income
taxes assessed upon her supposed Virginia income for the year 1942, and

Whereas, it was subsequently determined, in 1945, through re-
negotiation of a government construction contract, as required by law,
that the amount of the said Virginia income of the said Mrs. Mary
G. McLeod was erroneous and excessive ; and consequently the said Mrs.
Mary G. McLeod was required to refund to the Federal Government the
amount of such excess income, and actually made such refund; and

Whereas, said re-negotiation and refund of income reduced the
said Virginia income of the said Mrs. Mary G. McLeod for the year
1942, so that the correct total amount of income taxes for 1942, lawfully
760 ACTS OF ASSEMBLY [va., 1948

collectible by the Commonwealth of Virginia from the said Mrs. Mary
G. McLeod was thereby reduced to $4,144.12; and

Whereas, the Commonwealth of Virginia has accordingly received
and collected from the said Mrs. Mary G. McLeod $1,264.69, on
account of 1942 income taxes, to which the Commonwealth of Virginia
was not lawfully entitled ; and

Whereas, application for refund and relief was presented by said
Mrs. Mary G. McLeod to the Department of Taxation of the Common-
wealth of Virginia, which acknowledged the justice of said claim, but
which is unable to make the appropriate refund or direct the same to
be made because of the intervention of the Statute of Limitations; and,
whereas, it is only fair and just, under the facts and circumstances
hereinabove recited, that the amount of said overpayment of income
taxes should be refunded, now therefore

Be it enacted by the General Assembly of Virginia: -

1. The Commonwealth of Virginia has collected from Mrs. Mary
G. McLeod of Fayetteville, North Carolina, the sum of $1,264.69 as
1942 income taxes which were not lawfully collectible ; and, accordingly,

2. The Comptroller is authorized and directed to draw a warrant
on the State Treasurer for $1,264.69, payable to the said Mrs. Mary
G. McLeod out of funds in the State Treasury derived from State income
taxes.