Chap. 119.—An ACT to amend and re-enact section 3775 of the Code of Vir-

ginia. | (CH B 153]

Approved March 4, 1920.

1. Be it enacted by the general assembly of Virginia, That sec-
tion thirty-seven hundred and seventy-five of the Code of Virginia
be amended and re-enacted so as to read as follows:

Sec. 3775. Relief of: corporations from excessive or erroneous
taxation—Whenever the State corporation commission shall certify
to the Auditor of Public Accounts that any corporation has, since
the twenty-first day of May, nineteen hundred and three, paid into the
State Treasury an erroneous amount or an amount in excess of that
required by law on account of any registration fee, franchise tax,
or charter tax or fee, it shall be the duty of the Auditor to draw his
watrant on the State Treasurer in favor of said corporation for the
erroneous or excessive amount so certified to have been paid by it.