Chap. 299.-An ACT for the relief of the Seaboard Citizens National Company,
Incorporated. [S B 295]
Approved March 24, 1932

Whereas, the Seaboard Citizens National Company, Incorporated,
for the tax year nineteen hundred and twenty-nine, was assessed by the
commissioner of revenue for the city of Norfolk, on the basis of its
return, with State taxes, on capital not otherwise taxed, amounting to
six hundred and forty-one dollars and twenty-five cents and for the tax
year nineteen hundred and thirty, on the basis of its return, with State
taxes on capital, not otherwise taxed, amounting to two hundred and
sixty-two dollars and fifty-six cents, which taxes have been paid to the
treasurer of the city of Norfolk; and

Whereas, the department of taxation has stated to the taxpayer
aforesaid that it is satisfied by evidence submitted to it that the proper
assessment against said Seaboard Citizens National Company, Incor-
porated, for the tax year nineteen hundred and twenty-nine would
have been seventy-one dollars and twenty-eight cents, and for the year
nineteen hundred and thirty would have been one hundred and five
dollars and sixty cents, so that the said taxpayer for the year nineteen
hundred and twenty-nine was assessed with and paid five hundred and
sixty-nine dollars and ninety-seven cents, and for the year nineteen
hundred and thirty was assessed with and paid one hundred and fifty-
six dollars and ninety-six cents, making a total of seven hundred and
twenty-six dollars and ninety-three cents, in excess of the one hundred
and seventy-six dollars and eighty-eight cents, with which it should
have been assessed, and which it should have paid, for the said years
nineteen hundred and twenty-nine and nineteen hundred and thirty ;
and

Whereas, the department of taxation and the courts, under section
four hundred and seven of the Tax Code of Virginia, cannot now give
relief from said erroneous assessments for the tax years nineteen hun-
dred and twenty-nine and nineteen hundred and thirty; 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
‘warrant on the treasurer of the State of Virginia, for the sum of seven
hundred and twenty-six dollars and ninety-three cents, in favor of the
Seaboard Citizens National Company, Incorporated, in refund of the
amount due it for State taxes on capital not otherwise taxed erroneously
assessed against it, and paid by it, for the tax years nineteen hundred
and twenty-nine and nineteen hundred and thirty.