CHAP. 213.—An ACT to refund to B. F. Day, of Rockbridge county, a cer-
tain amount of taxes unlawfully paid on income. (H. 2&8.)

Approved March 17, 1916.

Whereas. B. F. Day, of Rockbridge county, is an officer in
the United States navy and was assessed by one of the commis-
sioners of the revenue of Rockbridge county on his salary re-
ceived from the United States government as a part of his in-
come during the years of nineteen hundred to nineteen hundred
and twelve, inclusive; and,

Whereas, up to the year nineteen hundred and thirteen the
anid B. F. Day thought and believed that he was lawfully as-
sessable cn his salary as a part of his income and paid the taxes
thereon. but upon prover proceedings the circuit court of Rock-
bridge county refunded to him the taxes thus paid for the years
nineteen hundred and eleven and nineteen hundred and twelve;
an

Whereas, the circuit court is unable to make any refund for
the vears preceding nineteen hundred and eleven and the said
B. F. Day has paid into the treasury of the State for the years
nineteen Fundred to nineteen hundred 2nd ten inclusive, the
sum cf three hundred and ninety-three dollars and seventy cents
($393.70), unlawfully; now, therefore,

1. Re it enacted by the general assembly of Virginia, That
the auditcr of public accounts be directed to draw his warrant
on the treasurer of the State of Virginia. payable to the said B.
¥. Day, for the sum of three hundred and ninety-three dollars
and seventy cents ($393.70), and said sum of money is hereby
appropriated out of any money in the treasury not otherwise
appropriated, for the purpose of paying said sum.