Chap. 409.—An ACT for the relief of the Planters Nut & Chocolate Company.
[S B 82]
Approved March 25, 1930

Whereas, the Planters Nut & Chocolate Company for the taxable
year nineteen hundred and twenty-five was assessed, on the basis of
its return, with State income taxes amounting to thirteen thousand,
eight hundred and eighty-nine dollars and fifty-seven cents, which were
paid by it to the State; and,

Whereas, the department of taxation has given the taxpayer afore-
said a statement to the effect that it is satisfied by evidence submitted
to it that the proper assessment against the Planters Nut & Chocolate
Company for the taxable year nineteen hundred and twenty-five would
have been eight thousand, nineteen dollars and eighty-five cents and
that, for that year, the assessment of income taxes against the Planters
Nut & Chocolate Company and paid by it exceeds the proper amount by
the sum of five thousand, eight hundred and sixty-nine dollars and
seventy-two cents; and,

Whereas, the department of taxation has also given the taxpayer
aforesaid a statement to the effect that it is satisfied by evidence sub-
mitted to it that for the taxable year nineteen hundred and twenty-six
the assessment of income taxes against the Planters Nut & Chocolate
Company was less than the proper amount by the sum of four hundred
and eighty-one dollars and twenty-eight cents, and that for the taxable
year nineteen hundred and twenty-seven the assessment was less than
the proper amount by the sum of four hundred and forty-six dollars
and twenty-six cents, making a total of nine hundred and twenty-seven
dollars and fifty-four cents less than the proper amounts for the two
years nineteen hundred and twenty-six and nineteen hundred and
twenty-seven; and,

Whereas, the department of taxation, under section four hundred
and seven of the tax Code of Virginia, cannot now give relief from
the said erroneous assessment for the taxable year nineteen hundred
and twenty-five, now, therefore
1. Be it enacted by the general assembly of Virginia, That the
comptroller of the State be, and he is hereby, directed to draw his war-
rant on the treasurer of the State of Virginia for the sum of fout
thousand, nine hundred and forty-two dollars and eighteen cents in
favor of the Planters Nut & Chocolate Company in refund of the
amount due it for income taxes erroneously assessed for the taxable
years nineteen hundred and twenty-five, nineteen hundred and twenty-
six and nineteen hundred and twenty-seven.