Chap. 84.—An ACT explanatory of the 38d section of the act passed Feb-
ruary 13, 1866. entided an act amending the ésth chapter of the Code,
(edition of 1860). in relation to the Assessment of Taxes on Licenses,

Passed April 24, 1867.

Whereas doubts have arisen in regard to the proper con-
struction of the third section of the act passed Jebruary
thirteenth, eighteen hundred and sixty-six, entitled an act
amending the thirty-eighth chapter of the Code, edition of
eighteen” “hundred and sixty, in relation to the assessment of
taxes on licenses, and sundry merchants have been aggrieved
by a wrong construction of said section: Theretore,

1. Be it enacted by the general assembly, That everything
in said section relating to “ conjectural sales,” “the enlarge-
ment of the amount of sales,” anc “reports required to be
made by merchants to the commissioner of the revenue on
the first day of August, November and February of each
year,” applies entirely and exclusiv ely to merchants who were
beginners, and not to those who were in business during the
preceding vear, whetheg under a license or not.

2. Be it further enacted, That the auditor of public ac-
counts be and he is hereby required and authorized to refund
the amounts paid by such merchants as have been so erro-
neously, assessed by the wrong construction of the section
aforesaid : provided the amounts so erroneously assessed
have been paid into the treasury.

3. This act shall be in force trom its passage.