Chap. 513.—An ACT to amend and re-enact sections 2 and 7, chapter
36, Code of 1878, in relation to collateral inheritance tax and mode of
its collection.

Approved March 18, 1884.

1. Be it enacted by the general assembly of Virginia, That
in any case in which a personal representative of any dece-
dent has been assessed with any tax under sections two and
seven of chapter thirty-six of the Code of cighteen hundred
and seventy-three, which has not been paid, or has paid any
such tax since January first, eighteen hundred and eighty-
three, and has been and is unable to obtain restitution from
the parties who received the estate, the said personal repre-
sentative may in either case apply tothe proper court to
have the same corrected as an erroneous assessment, and to
have such tax refunded to him, under the general provisions
made for the repayment of erroncous assessment: provided
however, that the costs of collecting the same shall not be
refunded, and that such application shall be made within
twelve months from,the passage of this act.

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