Chap. 305.—An ACT to amend and re-enact section 3775 of the Code of Vir-
ginia as heretofore amended. [S B 285]

Approved March 24, 1926.

1. Be it enacted by the general assembly of Virginia, That
section three thousand seven hundred and seventy-five of the Code
of Virginia as heretofore amended be amended and re-enacted to read
as follows:

Section 3775. Relief of corporations from excessive or erroneous
taxation.—Whenever the State corporation commission shall certify
to the auditor of public accounts that any person or 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, or any fee paid under the provisions of the
act or acts for the regulation of the sale of securities, it shall be the
duty of the auditor to draw his warrant on the State treasurer in
favor of said person or corporation for the erroneous or excessive
amount so certified to have been paid by it.

2. An emergency existing, this act shall be in force from its
passage.