Chap. 401.—An ACT to amend the tax Code of Virginia by adding a new sub-
section to section 25 thereof, the said sub-section to be designated (n), and
being in relation to deductions under the income tax law; also to amend
and re-enact sections 39, 90, 107, 110, 120, 170, 198, 203, 267, 407, 410, and
415 of the tax Code of Virginia; which sections are in chapters 6, 7, 8,
9, 14, 18 and 26 of the tax Code of Virginia on the subjects of income,
intangible personal property, banks, banking associations and trust companies,
inheritance taxes, licenses, real estate assessments and erroneous assessments ;
and also to repeal section 169 of the tax Code of Virginia, in relation to the
license taxation of ship brokers; section 179 of the tax: Code of Virginia,
in relation to fish factories, and section 181-a of the tax Code of Virginia,

in relation to the license taxation of installment paper handlers or dealers.
[H B 269]
Approved March 25, 1930

1. Be it enacted by the general assembly of Virginia, That a new
sub-section be added to section twenty-five of the tax Code of Vir-
ginia to be designated (n), and that sections thirty-nine, ninety, one
hundred and seven, one hundred and ten, one hundred and twenty,
one hundred and seventy, one hundred and ninety-eight, two hundred
and three, two hundred and sixty-seven, four hundred and seven, four
hundred and ten, and four hundred and fifteen of the tax Code of
Virginia be amended and re-enacted, which said new sub-section and
said amended and re-enacted sections shall read as follows:

Section 25. (n) In the case of any loss claimed to have been
sustained in any sale or other disposition of shares of stock or secu-
rities where it appears that within thirty days before or after the date
of such sale or other disposition, the taxpayer has acquired (otherwise
than by bequest or inheritance) or has entered into a contract or
option to acquire substantially identical property, and the property so
acquired is held by the taxpayer for any period after such sale or
other disposition, no deduction for the loss shall be allowed unless the
claim is made by a dealer in stocks or securities, and with respect to
a transaction made in the ordinary course of business. If such acqut-
sition or the contract or option to acquire is to the extent of part only
of substantially identical property, then only a proportionate part of
the loss shall be disallowed.

This sub-section (n) hereby added shall be in force for the taxable
year nineteen hundred and twenty-nine and for every taxable year
thereafter, until otherwise provided by law.

Section 39. Credit for taxes paid other states by resident indi-
viduals of this State——Whenever a resident individual of this State has
become liable to income tax to another State upon his net income, or
any part thereof, for the taxable year derived from sources without
this State and subject to taxation under this chapter, the amount of
income tax payable by him under this chapter shall be credited on his
return with the income tax so paid by him to such other State upon
his producing to the proper assessing officer satisfactory evidence of the
facts and of such payment. The credit provided for by this section
shall not be granted to a taxpayer when the laws of another State,
under which the income in question is subject to tax assessment, pro-
vide for a credit to such taxpayer substantially similar to that granted
by section forty of this chapter.

This section, as hereby amended, shall be in force for the taxable
year nineteen hundred and twenty-nine, and for every taxable year
thereafter, until otherwise provided by law.

Section 90. Stockholders assessable on shares of stock; reports by
banks to commissioners of the revenue; how value of shares ascer-
tained for purposes of taxation—No tax shall be assessed upon the
capital of any bank, but the stockholders in such banks shall be assessed
and taxed on their shares of stock therein. Each bank aforesaid, as
of the first day of January in each year, shall make up and return to
the commissioner of the revenue of the county or city in which said
bank is located, a report in which shall be given the names and resi-
dences of all its stockholders, and the number and actual value of the
shares of stock held by each stockholder. Such report shall be filed
with the commissioner of the revenue on or before the first day of
February of each year. From the total value of the shares of stock
of any such bank, which shall be ascertained by adding together its
capital, surplus and undivided profits, there shall be deducted the as-
sessed value of its real estate otherwise taxed in this State, or if the
title to any real estate is held in the name of a holding corporation,
in which such bank owns all or a majority of the common stock, and
such real estate be otherwise taxed in this State, then there shall be
deducted from the value of the shares of stock of such bank, such
proportion of the assessed value of said real estate as the common stock
it owns in such holding corporation bears to the whole issue of common
stock in such corporation; and the actual value of each share of stock
shall be its proportion of the remainder. The owners of the shares
of stock of such bank shall be entitled to no deduction from the tax-
able value of their shares because of the personal indebtedness of such
owners, or for any other reason whatever. It is provided, however,
that no taxes shall be extended on such shares of stock issued by a bank
organized under the laws of this State as are owned by any other
bank in this State, whether organized under the laws of the United
States or under the laws of this State; but the value of such shares
of stock so exempt from taxation in the hands of the bank owning
the same shall nevertheless be included in the capital, surplus and un-
divided profits of the bank owning the stock, for the purpose of as-
sessing its stockholders.

This section, as hereby amended, shall apply to the assessment and
collection of taxes for the year nineteen hundred and thirty and every
year thereafter, until otherwise provided by law.

Section 107. Manner of determining tax.—The department of tax-
ation shall determine all taxes assessable under this chapter and im-
mediately upon the determination of same, shall forward a statement of
the taxes determined to the person or persons chargeable with the
payment thereof, and shall give advice thereof to the comptroller.
Within one year after the tax has been determined, any person ag-
grieved by the determination, may apply to the department, which may
make such corrections of the taxes as it may determine proper; pro-
vided, however, that the rejection of the application in whole or in
part by the department shall not prevent any person from applying to
the court, as hereinafter provided, for the correction of the said taxes.
As to the taxes heretofore determined the limitation within which
application for correction may be made to the department shall be
sixty days from the determination of such taxes.
Section 110. Application for relief from taxes determined ; notice
required ; proceedings——Any person aggrieved by taxes assessed under
this chapter may, within one year after the date of such assessment,
apply for relief to the court in which the will of the decedent was
probated, or qualification on the estate of the decedent was had or
might have been had, or in any case to the circuit court of the city of
Richmond. An application in writing, setting forth the manner in
which the applicant considers himself aggrieved, shall be filed with the
clerk of the court at least ten days before the hearing of the cause,
and notice of the time at which such application will be presented to
the court shall be served upon the attorney for the Commonwealth,
and a copy of both the application and the notice mailed to the depart-
ment of taxation by registered mail. Said notice shall be served on
the clerk and the attorney for the Commonwealth, and a copy thereof
mailed to the department of taxation at least thirty days prior to the
hearing. The time which shall elapse from the filing of such appli-
cation in the clerk’s office, as aforesaid, to the hearing on the same
by the court, shall be excluded from the computation of the said period
of one year; and the time which shall elapse from the date when an
application in writing under the provisions of section one hundred
and seven of the tax Code of Virginia, as amended, is hereafter filed
with the department of taxation, to the time when the department of
taxation takes final action with respect to such application filed with it,
each of such applications relating to the same assessment, shall also be
excluded from the computation of said period of one year. The
attorney for the Commonwealth or such other attorney as the depart-
ment may designate, shall defend the application and no order made
in favor of the applicant shall have any validity unless it is stated
therein that such attorney did so defend; and the facts proved upon
such hearing shall be certified.

Section 120. Provisions relating to non-resident decedents speci-
fically ; taxes imposed by chapter in relation to non-resident decedents
are discontinued except as to real estate and tangible personal property.

(1) All of the provisions of this chapter shall be applicable to
so much of the estates of non-resident decedents as consists of real
estate or tangible personal property located within this Commonwealth,
to the extent that they can be made applicable, except where otherwise
specifically provided in this chapter.

(2) In cases where the estate of a decedent is administered under
the laws of this State, and, if before the share of a legatee or dis-
tributee thereof is paid over or delivered, such legatee or distributee,
being a non-resident, dies, the share or interest of such non-resident
beneficiary shall not be subject to the tax imposed by this chapter.

(3) Before computing the tax upon any real estate or tangible
personal property located within this Commonwealth, belonging to a
non-resident decedent, and passing by will or by the laws regulating
descents and distributions, there shall be deducted from the actual
value of such property such,proportion of the debts and funeral ex-
penses of the decedent and costs of administration of the estate as
the aggregate actual value of the real estate and tangible personal
property located within this Commonwealth and belonging to the
non-resident decedent and passing by will or by the laws regulating
descents and distributions bears to the actual value of the entire prop-
erty of the non-resident decedent, wherever situate, whether in this
Commonwalth or not.

No deduction shall be allowed if the transfer is not by will or by
the laws regulating descents and distributions.

When real estate or tangible personal property located in this
Commonwealth and belonging to a non-resident decedent shall pass
by will or by the laws regulating descents and distributions, the tax
shall be computed upon the respective shares of the beneficiaries
in so much of such real estate and tangible personal property as is
within this Commonwealth after deducting therefrom the proper
amount of debts, funeral expenses and costs of administration as
hereinabove provided for.

Unless otherwise provided by will, the share of a beneficiary in
so much of the real estate and tangible personal property belonging to
a non-resident decedent as is within this Commonwealth shall be,
for the purpose of computing the tax imposed under this chapter,
that proportion of the actual value of the real estate and tangible
personal property within this Commonwealth and belonging to such
non-resident decedent, after deducting therefrom the proper amount
of debts, funeral expenses and costs of administration as hereinbefore
provided for, as the actual value of the share of such beneficiary in
the entire estate of such non-resident decedent, wherever situate, after
deducting from such entire estate the entire amount of debts, funeral
expenses and costs of administration, as hereinabove provided for,
bears to the actual value of the entire estate of such non-resident
decedent, wherever situate, after deducting from such entire estate
the entire amount of debts, funeral expenses and costs of administra-
tion, as hereinabove provided for.

(4) No tangible personal property located within this State, be-
longing to the estate of a non-resident and taxable under this chapter,
shall be transferred or delivered to any person except an executor,
administrator or trustee of the estate of said deceased duly appointed
either in this State or in the State of the decedent’s domicile by a court
having jurisdiction for that purpose.

(5) Such property shall not be transferred, or delivered to a for-
eign executor, administrator or trustee until the tax has been paid.
Any person or corporation which shall transfer or deliver or having
control thereof shall permit the transfer or delivery of any such
property to any person other than a resident executor, administrator
or trustee before such tax has been paid shall be liable for the tax and
additional penalty of not more than one thousand dollars in an action
brought by the department of taxation.

(6) Executors, administrators, and trustees shall be liable for such
tax upon all such property which shall come into their hands, with
interest as hereinafter provided.

(7) Every person having in his possession or control any tangible
personal property belonging to the estate of a non-resident and taxable
under this chapter, shall, unless the property is delivered to a resident
executor, administrator, or trustee within thirty days after the death
of the owner notify the department of taxation and prepare and trans-
mit to it an itemized schedule of the property. If the tax is not paid
or a resident administrator appointed within one year after the owner’s
death the circuit court of the city of Richmond shall, upon petition
of the department of taxation, appoint a resident administrator, or a
special administrator, as the circumstances of the case may require,
to whom the property shall be transferred, whose duty it shall be to
collect and pay the tax and to account for the balance of the property
according to law under order of the court.

(8) All taxes imposed by this chapter in relation to non-resident
decedents shall be due and payable at the time of the death of the
decedent, and if not paid within one year thereafter, interest at the
rate of twelve per centum per annum shall be charged and collected
from the expiration of one year after the death of the decedent
and said taxes and interest shall be and remain a lien on the property
transferred until the same are paid.

(9) Real estate and tangible personal property within the Jjuris-
diction of this State, except as otherwise provided, belonging to non-
residents which shall pass by deed, grant, bargain, sale or gift, made
in contemplation of death, or made or intended to take effect in pos-
session or enjoyment at or after the death of the grantor or donor,
shall be subject to the same tax imposed upon transfers hereinbefore
described in this chapter. The taxes upon such transfer shall become
due and payable at once upon the death of the grantor or donor, and
if not paid within one year from the death of the grantor or donor,
shall be subject to interest as aforesaid after the expiration of said
period, until paid. Said taxes and interest shall be a charge against
the persons receiving such property, and the property transferred shall
be subject to a lien to secure its payment. All persons or corporations
within the jurisdiction of the State in whose possession or control any
such property so transferred or to be transferred remains at the time
of the death of the grantor or donor shall be subject to all the duties,
liabilities, and penalties imposed by this chapter upon persons having
the possession or control of personal estate of such decedent.

(10) A resident executor, administrator, or trustee holding per-
sonal property of a deceased non-resident subject to said tax shall
deduct the tax therefrom or collect it from the executor, administrator,
or trustee in the State of the decedent’s domicile, and shall not deliver
such property to him or any other person until he has collected the
tax and paid the same into the State treasury. When the transfer
of such personal property is subject to a tax under the provisions of
this chapter and the executor, administrator, or trustee in the State
of domicile neglects or refuses to pay the tax upon demand, or if for
any reason the tax is not paid within one year after the decedent's
death, the resident administrator, executor, or trustee may, upon such
notice as the circuit court of the city of Richmond may direct, be
authorized to sell such property, or if the same can be divided such
portion thereof as may be necessary, and shall deduct the tax from the
proceeds of such sale and shall account for the balance, if any, in lieu
of the property. When a conveyance made by a non-resident decedent
in his lifetime is subject to said tax, the resident executor or admini-
strator shall collect the taxes due on account of such conveyance and
may be authorized to sell any property subject to the lien of such
tax, as in other cases.

(11) The department of taxation shall determine the amount of
all taxes due and payable under the provisions of this chapter in re-
lation to non-resident decedents and shall certify the amount due and
payable to the resident executor, administrator or trustee, if any,
otherwise to the person or persons by whom the tax is payable.

(12) The department of taxation, whenever it has knowledge
or reason to believe that any person, firm or corporation has in his,
its, or their possession or control any tangible personal property belong-
ing to the estate of a deceased non-resident upon which the tax has
not been paid and a schedule of which has not been furnished, as here-
in provided, or that any such person, firm, or corporation has re-
ceived a transfer or delivery of such property or made such a trans-
fer or delivery (except to a resident executor, administrator, or
trustee) upon which the tax has not been paid, as herein provided,
or that such person, firm, or corporation has knowledge of a transfer
or delivery of any such personal property of such non-resident dece-
dent in his lifetime, by deed, grant, bargain, sale or gift, made in
contemplation of death, or made or intended to take effect in posses-
sion or enjoyment at or after the death of the grantor or donor, or
has possession or control of property so transferred, may require
such person, or any member of such firm, or any officer of such cor-
poration to appear at the office of the department of taxation at such
time as the State tax commissioner may designate, and then and there
to produce for the use of the department all books or papers which
may be in the possession or control of such person, firm, or cor-
poration relating to such property or transfer or delivery and to
furnish such other information relating to the same as he may be
able and the department may require. Whenever the State tax com-
missioner shall require the attendance of any person, as herein pro-
vided, he shall issue a notice stating the time when such attendance
is required, and shall transmit the same by registered mail, or cause a
copy of the same to be given in hand, to such person at least fourteen
days before the date when such person is required to appear. Ii
any person receiving such notice shall neglect or fail to attend or to
give attendance so long as may be necessary, for the purpose for which
the notice was issued, or refuses to furnish such books or papers or
give such information, or if a corporation, or firm whose officer or
member is thus summoned refuses to permit him to produce suck
books, or papers, as are called for and are within the control of the
corporation, or firm, such person, firm, or corporation shall be liable
to a penalty of twenty-five dollars for each offense, which may be
recovered by the department of taxation for the use of the State.
Any person attending in response to summons as herein provided.
shall thereafter be entitled to the same travel and witness fees as are
allowed to witnesses summoned to testify on behalf of the Common-
wealth in other cases. The department of taxation may commence an
action for the recovery of any taxes assessable hereunder at any time
after the expiration of one year from the death of the decedent.

(13) The taxes imposed by this chapter shall not apply to the
property of any non-resident decedent except the real estate and
tangible personal property of such non-resident decedent located
in this State, nor to any transfer made by a non-resident in
contemplation of death or made or intended to take effect in pos-
session or enjoyment at or after the death of the grantor or donor,
except a transfer of real estate or tangible personal property located
in this State.

(14) The provisions of this section shall apply to the estate of
every person who shall die after this act shall take effect, and to all
estates created by will which shall vest in interest on or after said date;
and the provisions of this section shall apply to all estates of dece-
dents which shall come into possession of beneficiaries by the exercise
or relinquishment of powers after this act shall take effect; provided
that all of the provisions of section one hundred and twenty of the tax
Code of Virginia, which were in effect prior to the passage of this
act shall remain and continue in full force and effect with respect to
all taxes which have been heretofore assessed or are assessable when
this act shall take effect.

Section 170. Brokers—stockbrokers——No person, firm, or cor-
poration shall, without a license therefor, act as a stockbroker. Any
person, firm, or corporation, other than a national bank, or bank or
trust company organized under the laws of this State, or a duly
licensed and practicing attorney-at-law that engages in the business of
buying or selling for others on commission or for other compensation,
shares in any corporation, bonds, notes, or other evidences of debt,
shall be deemed to be a stockbroker. A stockbroker shall pay for the
privilege of transacting business elsewhere than in a town or city
of not more than five thousand inhabitants the sum of one hundred
dollars for each office or place where such business is transacted; but in
towns or cities of over five thousand and not more than ten thousand
inhabitants he shall pay one hundred and fifty dollars for each office.
or place where such business is transacted; and in cities of more than
ten thousand inhabitants he shall pay two hundred and fifty dollars for
each office or place where such business is transacted.

This section, as amended, shall be in force on and after the first
day of first day of January, nineteen hundred and thirty-one.
Section 198. Slot machines—Any person, firm or corporation,
having anywhere in the State of Virginia, a slot machine of any de-
scription, into which are dropped nickels or coins of larger denomina-
tions to dispose of chewing gum or other articles of merchandise or
for the purpose of operating musical or other devices that operate
on the nickel-in-the-slot principle, used for gain, except as a pay tele-
phone, shall pay for every such slot machine or musical or other de-
vice, as the case may be, a State license tax of five dollars per year,
except such vending machines as are used solely for the sale of agri-
cultural products or cigars, on which shall be levied a State license
tax of three dollars per year for each machine; except also weighing
machines and machines used solely for the purpose of selling shoe-
strings, on which shall be levied a State license tax of two dollars
per year for each. machine; and except also automatic baggage or
parcel checking machines or receptacles, which are used for the stor-
age of baggage or parcels of any character, on which there shall be
levied a State license tax of twenty-five cents per year for each re-
ceptacle that is operated on the coin-in-the-slot principle; and on vend-
ing machines operated by the insertion of one cent there is hereby
levied a State license tax of two dollars per year for each machine;
provided, however, that nothing contained in this section shall be con-
strued as permitting any such person, firm or corporation to keep,
maintain, exhibit or operate any slot machine or other device, in the
operation of which cigarettes are disposed of or in which the element
of chance enters; and provided, further, that this section shall not
apply to any merchant, who has paid a merchant’s license tax and who
owns such slot machine and simply uses same inside of his place of
business for the purpose of making sales of his goods and merchandise,
which goods and merchandise have been regularly purchased by said
merchant; nor shall this section apply to slot machines that are used
solely for the purpose of selling individual sanitary drinking cups
or sanitary drinking cups and natural water at one cent.

Any person, firm or corporation having any such machine or other
device and failing to procure a State license therefor, shall be sub-
ject to a fine of not less than twenty dollars nor more than fifty dol-
lars for each offense, and such machine or other device shall become
forfeited to the Commonwealth.

No commissioner of the revenue shall issue any license under this
section unless and until the applicant states on oath that no element
of chance enters into the operation of the machine for which a license
is desired, nor unless and until such applicant shall exhibit to the com-
missioner of the revenue a certificate from the attorney for the Com-
monwealth of the county or city certifying that in the opinion of such
attorney for the Commonwealth no element of chance enters into the
operation of such machine.

This section, as amended, shall be in force on and after January
first, nineteen hundred and thirty-one.

Section 203. Vendors of medicines, salves, liniments, et cetera.—
No person shall sell any patent, proprietary or domestic medicines,
salves, liniment, or compounds of a like kind, or any spices, or ex-
tracts, toilet articles or other articles of like kind unless he be a li-
censed merchant, whether he be the manufacturer thereof or not,
without a license. Every person who shall sell any patent, proprietary
or domestic medicine, salve, liniment or compound of the like kind,
or any spices, extracts, toilet articles and other articles of like kind,
except a licensed merchant at his regular place of business, shall pay
a license tax of one hundred and twenty-five dollars for each vehicle
used, but if no vehicle is used, each person who sells, when traveling
on foot, any of the aforesaid articles, except a licensed merchant at
his regular place of business, shall pay a license tax of one hundred
and twenty-five dollars, which shall be the only license required of such
person for such privilege. |

Section 267. Clerks to make out annually lists of deeds; what
lists to contain.—The clerk of every court in which deeds are admitted
to record, shall annually, before the fifteenth of January, make
out a list of all deeds for the partition and conveyance of land, other
than deeds of trust and mortgages, made to secure the payment of
debts, which have been admitted to record in the clerk’s office of such
court within the year ending on the thirty-first day of December next
preceding, which list shall state the date of the deed, when admitted
to record, the name of grantor and grantee, whether the grantee
is white or colored, if known, the quantity of land conveyed, the
specified value thereof, and a description of the same. This list shall,
on or before the fifteenth day of January, be delivered by the clerk
to the commissioner for his county or city; and the said clerk shall
also make out, on a separate sheet, a list of all deeds of trust and
mortgages on land, as well as deeds of trust on personal property
made to secure the payment of debts, which have been admitted to
record in the clerk’s office of such court within the year ending on the
thirty-first day of December next preceding, and such a list shall state
the date of the deed of trust or mortgage, when admitted to record,
the name of the grantor, the names of the creditors, where the name
of such creditors are disclosed and set forth in the deed of trust or
mortgage, and the amount of the debt to each creditor secured by the
deed of trust, or to the mortgagee in the mortgage, and the amount of
debt secured thereby and the property conveyed in such deed of trust
or mortgage. Copies of this last-mentioned list shall be furnished
by said clerk on or before the fifteenth day of January to the com-
missioner of the revenue for his county or city. Copies of the lists
herein provided for shall be furnished the department of taxation
if the said department shall notify the said clerk in writing prior to the
fifteenth day of December of its desire to be furnished with copies
of said lists or either of them for the year in which such notification
is given.

Section 407. Department of taxation may correct erroneous assess-
inents of certain State taxes.——Any person, firm, or corporation assessed

with any State taxes on intangible personal property or income, or any
State license tax, or any State capitation tax, or aggrieved by any State
ax assessed under the provisions of section one hundred and twenty-
syne, one hundred and twenty-five, or one hundred and twenty-six of
the tax Code of Virginia, may, within one year from the thirty-first day
5f December of the year in which such assessment was made, apply
for relief to the department of taxation. If such department be satis-
fied, by evidence submitted to it or otherwise, that the applicant is
erroneously assessed with any such taxes, the department may order
that stich assessment be corrected. If the assessment exceeds the
proper amount, the department may order that the applicant be exone-
rated from the payment of so much as is erroneously charged, if
not already paid into the State treasury, and if paid, that it be re-
funded to him. If the assessment be less than the proper amount, the
department shall order that the applicant pay the proper taxes, and
to this end the department shall be clothed with all the powers and
duties of the authority who, or which, made the assessment complained
of as of the time when such assessment was made, and all powers and
duties conferred or imposed by law upon such authority between the
time such assessment was made and time such application is heard.
A copy of any order made under this section shall be certified by the
department to the comptroller. All refunds ordered under this sec-
tion shall be paid out of the State treasury on warrant of the comp-
troller, issued on the order of the State tax commissioner. The cor-
rection of erroneous assessments of inheritance and transfer taxes
being elsewhere provided for, this section shall not apply thereto.

The remedy granted by this section shall be in addition to the
right of any taxpayer to apply within the time prescribed by law to
the proper court, as provided by law for the correction of erroneous
assessments of the classes described in this section and application
may be made to the proper court, irrespective of whether such appli-
cant has or has not theretofore made application to the department
of taxation for the correction of any such assessment.

Section 410. Jurisdiction of courts to correct erroneous assess-
ments of State taxes generally—Any person, firm or corporation, as-
sessed with any State taxes on property, or State taxes on income, or
any State license tax, or any State capitation tax, aggrieved by any such
assessment, or aggrieved by any State tax assessed under the pro-
visions of section one hundred and twenty-one, one hundred and
twenty-five, or one hundred and twenty-six of the tax Code of Vir-
ginia, may, unless otherwise specifically provided by law, within one
year from the thirty-first day of December of the year in which such
assessment is made, apply for relief to the court in which the officer
who made the assessment gave bond and qualified, or to which or te
whose clerk such bond and the certificate of his qualification was re-
turned, or to the circuit court of the county, or any court of recorc
of the city in which such person resides, or in the case of a partner-
ship, or domestic corporation, the county or city in which it has its
principal office in this State, or in the case of a foreign corporatio
the county or city in which is located the office in this State at whicl
claims against the foreign corporation may be audited, settled anc
paid.

The application aforesaid may in all cases be filed in the clerk’.
office of any such court in vacation, and the time which shall elapse
from the filing of such application in the clerk’s office, as aforesaid
to the hearing on the same by the court, shall be excluded from th
computation of the said period of one year; provided, that i:
a written application shall be hereafter filed with the department o:
taxation under the provisions of section four hundred and seven of the
tax Code of Virginia, as amended, for relief from an assessmen:
of State taxes, the time which shall elapse from the filing of suct
an application with said department to the time when the depart-
ment of taxation takes final action with respect to such applicatior
filed with it, each of such applications relating to the same assess-
ment, shall also be excluded from the computation of said period of
one year. If the assessment complained of was made by the depart-
ment of taxation, a copy of the application shall be served on the State
tax commissioner at least ten days before the hearing.

The foregoing provisions of this section are subject to the follow-
ing qualifications: That where it is shown to the satisfaction of the
court that there has been a double assessment in any case, one of which
assessments 1s proper and the other erroneous, and that a proper single
tax has been paid thereon, the court may order that such erroneous
assessment be corrected, whether the erroneous tax has been paid or
not, and even though the application be not made within one year,
as hereinbefore required. |

The attorney for the Commonwealth shall defend the application
unless it be defended by counsel designated by the State tax commis-
sioner, for that purpose; and no order made in favor of the applicant
shall have any validity unless it is stated therein that such attorney or
counsel did so defend; that the commissioner of the revenue making
the assessment, or his successor, if it was made by a commissioner,
or the examiner of records upon whose report the assessment was
made, if it was made on any such report, was examined as a witness
touching the application, and the facts proved be certified.

If the court be satisfied that the applicant is erroneously assessed
with any taxes, and that the erroneous assessment was not caused by
he wilful failure or refusal of the applicant to furnish a list of his
oroperty to the tax-assessing authority, as the law requires; or that
he applicant is erroneously charged with a license tax, and that the
-rroneous assessment was not caused by the wilful failure or refusal
of the applicant to furnish the tax-assessing authority with the neces-
ary information, as required by law, in either case the court may order
hat the assessment be corrected. If the assessment exceeds the proper
mount, the court may order that the applicant be exonerated from the
ayment of so much as is erroneously charged, if not already paid,
and if paid, that it be refunded to him. If the assessment be less than
the proper amount, the court shall order that the applicant pay the
proper taxes, and to this end the court shall be clothed with all the
powers and duties of the authority who, or which, made the assess-
ment complained of as of the time when such assessment was made,
and all powers and duties conferred by law upon such authority be-
tween the time such assessment was made and the time such applica-
tion is heard. A copy of any order made under this section correcting
an erroneous assessment shall be certified by the clerk of the court to
the State tax commissioner and the comptroller.

An order of exoneration under this section, when delivered to the
tax-collecting officer, shall restrain him from collecting so much as is
thus erroneously charged. If what was so erroneously charged has
been paid into the State treasury, the order of court shall entitle the
claimant to a warrant on the treasury for the amount thereof, pro-
vided application for the same be made to the comptroller within one
year after the date of such order.

Section 415. Correction of erroneous assessment of taxes when
such error is due to a mistake on the part of the assessing officer or
to the mistake of the officer on whose report the assessment was made.
—Any officer charged by law with the duty of assessing taxes or
levies upon land or other property, money, income or license, or any
capitation tax, or any officer upon whose report such assessment 1s
made, shall, if he is satisfied that any such assessment is erroneous
and that the error was caused by his mistake, within one year from the
thirty-first day of December of the year in which such assessment
is made, apply to the circuit court of the county or any court of record
of the city in which such assessment was made, for the correction
of such erroneous assessment. The attorney for the Commonwealth
of the county or city, or the city attorney of any city having such at-
torney, if local levies be involved, shall defend the application, and no
order correcting such assessment shall have any validity unless it is
stated therein that such attorney did so defend, and that the facts
proved be certified.

If the court be satisfied upon the hearing that any or all of the
persons mentioned in the said application have been erroneously as-
sessed with State taxes or local levies, or both, it may order that the
same be corrected, and if application is made under this section for the
correction of more than one assessment at the same time, the court
may dispose of any number or all of the cases in one order. The
said order and the copies thereof shall be upon forms prescribed by
the department of taxation and shall show in detail the names of the
persons against whom the assessments were made, the page, line, date
and nature of the book or other assessment roll upon which such
assessments were made, and shall show clearly the error to be cor-
rected. If the assessment exceeds the proper amount, the court may
order that the applicant be exonerated from the payment of so much
as is erroneously charged, if not already paid, and if paid, that it be
refunded to him. If the assessment be less than the proper amount,
the court shall order that the applicant pay the proper taxes. A copy
of any order made under this section correcting erroneous assessments
of State taxes shall be certified by the clerk of the court to the State
tax commissioner and the comptroller and a copy of any such order
correcting erroneous assessments of local levies shall be certified by the
clerk of the court to the county or city treasurer or city collector.

An order of exoneration made as aforesaid, when delivered to the
tax-collecting officer shall restrain him from collecting so much as is
thus erroneously charged. If what was so erroneously charged be
State taxes and the money has been paid into the State treasury, the
order of the court shall entitle the claimant to a warrant on the treas-
ury for the amount thereof, provided application for the same be
made to the comptroller within one year after the date of such order.
Ii what was so erroneously charged be local levies and the money has
been paid to the tax-collecting officer, the order of the court shall
compel him to refund the money to the person entitled thereto.

If from the statement of the facts or other evidence the State
tax commissioner shall be of the opinion that the order of the court
granting the redress, or any portion thereof, is erroneous, he may,
within six months from the time such order is made, file a petition
for a rehearing of such application, or so much thereof as relates to
that portion of the order which he considers erroneous; said petition
may be filed in said court, or with the judge thereof in vacation, and
shall be in the name of the Commonwealth, and the filing of the same
shall operate as a supersedeas, and, after five days’ notice to the appli-
cant, the matter shall thereupon be reheard in said court and wit-
nesses examined in the same manner as if no previous hearing had been
had. The petition shall be presented and the hearing conducted by
the attorney for the Commonwealth of the county or city or by coun-
sel designated by the State tax commissioner.

At the hearing the court shall make such order thereon as may be
proper. And should the order of the court be against the Common-
wealth the State tax commissioner may appeal to the supreme court
of appeals, and a supersedeas may be granted in such case in the same
manner as now provided by law in cases other than cases of appeals
of right. No costs shall be adjudged against the Commonwealth or the
petitioner in either the trial or the appellate court.

2. That sections one hundred and sixty-nine, one hundred and
seventy-nine, and one hundred and eighty-one-a of the tax Code of
Virginia be and the same are hereby repealed.