CHAPTER 570

AN ACT for the relief of Giles E. Adams.
[S 188]

Approved April 11, 1950

Whereas, 10 nineteen hundred and forty-six, Giles E. Adams,
a resident of Clover, Halifax County, Virginia, filed his State in-
come tax return with the Commissioner of the Revenue for Halifax
County covering his entire net income for the calendar year nine
teen hundred and forty-five, on which a State tax of six hundred
and ninety-one dollars and seventy-one cents was assessed by the
Commissioner of the Revenue and paid by this taxpayer as pro-
vided by law; and,

Whereas, in nineteen hundred and forty-nine, the State of
Georgia required this taxpayer, as a nonresident of Georgia re-
ceiving income from Georgia sources, to pay a net income tax of
four hundred and twenty-five dollars and seventy cents to that
State on that part of his income which was earned in that State
by this taxpayer in nineteen hundred and forty-five; and,

Whereas, this taxpayer applied to the proper authorities of
the Commonwealth of Virginia for a credit on his Virginia net in-
come tax by the amount of the net income tax he was compelled to
pay Georgia for the calendar year nineteen hundred and forty-five,
which credit he would have received under sections thirty-nine and
forty of the Tax Code of Virginia had he been able to file his appli-
cation in time, but which credit requiring a refund was denied him
on the sole ground that it was barred by limitation; Now, there-
fore,

Be it enacted by the General Assembly of Virginia:
1. That there be, and is hereby, appropriated out of the general
fund of the State treasury, the sum of four hundred and twenty-
five dollars and seventy cents to reimburse the said Giles E. Adams
for the excess amount which he paid into the State treasury, as
aforesaid; and that the Comptroller be, and is hereby, authorized
and directed to draw his warrant upon the Treasurer of Virginia
in favor of the said Giles E. Adams for the sum of four hundred
and twenty-five dollars and seventy cents, and to deliver the same
to the said Giles E. Adams.