Chap. 299.—An ACT to reimburse J. A. Newcomb and Nan F. Taylor, admin-
istratrix, for money illegally paid into the treasury of the Commonwealth
on account of the erroneous assessment of license taxes for the year 1920.

[S B 168]
Approved March 24, 1926.

Whereas, J. A. Newcomb and Nan F. Taylor, administratrix,
were assessed by the commissioner of revenue, for the city of Roanoke,
with license taxes on eating houses in the amounts of one hundred and
forty-five dollars and two hundred and five dollars, for each of the
years nineteen hundred and twenty and nineteen hundred and
twenty-one, and,

Whereas, upon application to the corporation court of the city
of Roanoke for correction of said assessment for the year nineteen
hundred and twenty-two, the said court ordered refunds of the said
amounts, one hundred and forty-five dollars and two hundred and
five dollars, to J. A. Newcomb and Nan F. Taylor, administratrix,
respectively, for the year nineteen hundred and twenty-one, and,

Whereas, the said applications were denied and relief refused for
the year nineteen hundred and twenty, because application for such
relief was not filed within the time prescribed by law, and

Whereas, the same state of facts existed in nineteen hundred and
twenty and nineteen hundred and twenty-one, with respect to the
liability of the said J. A. Newcomb and Nan F. Taylor, administratrix,
for eating house license, and

Whereas, the said amounts so assessed for the year nineteen
hundred and twenty were assessed in error, and would have been re-
funded had application therefor been filed within the time prescribed
by law; therefore,

1. Be it enacted by the senate and house of delegates in general
assembly, of Virginia, That there be and is hereby appropriated out
of any money in the treasury, not otherwise appropriated, three
hundred and fifty dollars to reimburse the said J. A. Newcomb and
Nan F. Taylor, administratrix, for the amounts illegally paid into
the treasury, aforesaid, and,

2. That the auditor of public accounts be and is hereby directed
to draw his warrant upon the treasury of Virginia in favor of the said
J. A. Newcomb for the sum of one hundred and forty-five dollars,
and in favor of the said Nan F. Taylor, administratrix, for the sum
of two hundred and five dollars.