Chap. 127.—An ACT to refund money improperly collected from the Vinton-
Roanoke Water Company, a corporation, and paid into the treasury of
the State. [S B 2065]

Approved March 9, 1918.

Whereas, the clerk of the circuit court for the county of Roanoke,
Virginia, charged the Vinton-Roanoke Water Company, a corpora-
tion, with a tax of sixteen hundred and fifty dollars on a certain
deed of trust which was admitted to record in the said clerk’s office
securing a series of bonds aggregating seven hundred and fifty
thousand dollars, payable twenty years after date, with interest
from date at six per centum; and,
Whereas, the said tax so charged by the said clerk included a
tax of seven hundred and fifty dollars upon the principal sum
secured by the said deed of trust, and a tax of nine hundred dollars
upon the interest to accrue upon said principal sum; and,

Whereas, that portion of said tax which was charged upon the
interest to accrue on said principal sum, to-wit: the sum of nine
hundred dollars, was unauthorized by law and without legal au-
thority; and, ’

Whereas, said Vinton-Roanoke Water Company, a corporation,
paid said charge of nine hundred dollars when presented to it along
with its legally assessed tax on the principal sum secured by said
deed of trust, and said money was paid into the treasury of the
State, less the said clerk’s commission of five per centum; therefore,

1. Be it enacted by the general assembly of Virginia, That the
auditor of public accounts be, and he is hereby, authorized and di-
rected to issue his warrant on the treasurer of Virginia in favor of
the Vinton-Roanoke Water Company, a corporation, for the sum
of eight hundred and fifty-five dollars, payable out of money in
the treasury not otherwise appropriated in full settlement of the
claims of said company for said money improperly collected.