Chap. 383.—An ACT for the Relief of E. W. Grannis. [S 157]
Approved April 1, 1948

Whereas, E. W. Grannis, of Fayetteville, North Carolina, paid to
the Commonwealth of Virginia, the sum of eight thousand, one hundred
twenty-eight dollars forty-six cents ($8,128.46) as income taxes upon his
supposed Virginia income for the year 1942; and

Whereas, it was subsequently determined, in 1945, through re-
negotiation of a government construction contract, as required by law,
that the amount of the said Virginia income of the said E. W. Grannis
was erroneous and excessive; and consequently the said E. W. Grannis
was required to refund to the Federal Government the amount of such
excess income, and actually made such refund ; and

Whereas, said re-negotiation and refund of income reduced the said
Virginia income of the said E, W. Grannis for the year 1942, so that
the correct total amount of income taxes for 1942, lawfully collectible
by the Commonwealth of Virginia from the said E. W. Grannis was
thee reduced to $6,233.66; and

ereas, the Commonwealth of Virginia has accordingly received
toma the said E. W. Grannis $1,894.80, on account of 1942 income taxes,
to which the Commonwealth of Virginia was not lawfully entitled ; and

Whereas, application for refund and relief was presented by said
E. W. Grannis to the Department of Taxation of the Commonwealth of
Virginia, which acknowledged the justice of said claim, but which is
unable to make the appropriate refund or direct the same to be made
because of the intervention of the Statute of Limitations; and

Whereas, it is only fair and just, under the facts and circumstances
hereinabove recited, that the amount of said overpayment of income
taxes should be refunded, now therefore

Be it enacted by the General Assembly of Virginia :

1. The Commonwealth of Virginia has collected from E. W.
Grannis, of Fayetteville, North Carolina, the sum of one thousand,
eight hundred ninety-four dollars eighty cents ($1,894.80) as nineteen
hundred forty-two income taxes, which were not lawfully collectible;
a, ee dingly

omptroller i is authorized and directed to draw a warrant
on the ‘State Treasurer for one thousand, eight hundred ninety-four
dollars eighty cents ($1,894.80), payable to the said E. W. Grannis out
of funds in the State Treasury derived from State income taxes.