Chap. 384.—An ACT for the relief of C. K. Grannis. [S 158]
Approved April 1, 1948

Whereas, C. K. Grannis, of Fayetteville, North Carolina, paid to
the Commonwealth of Virginia, the sum of eight thousand one hundred
sixteen dollars seventy-nine cents as income taxes upon his supposed
Virginia income for the year nineteen hundred forty-two; and

Whereas, it was subsequently determined, in nineteen hundred
forty-five, through re-negotiation of a government construction contract,
as required by law, that the amount of the said Virginia income of the
said C. K. Grannis was erroneous and excessive; and consequently the
said C. K. 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 C. K. Grannis for the year nineteen
hundred forty-two, so that the correct total amount of income taxes
for nineteen hundred forty-two, lawfully collectible by the Common-
wealth of Virginia from the said C. K. Grannis was thereby reduced
to six thousand two hundred twenty-one dollars ninety-eight cents; and

Whereas, the Commonwealth of Virginia has accordingly received
and collected from the said C. K. Grannis one thousand eight hundred
ninety-four dollars eighty-one cents, on account of nineteen hundred
forty-two income taxes, to which the Commonwealth of Virginia was
not lawfully entitled ; and

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

Whereas, it is only fair and just, under the facts and circumstances
hereinbefore 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 C. K.
Grannis, of Fayetteville, North Carolina, the sum of one thousand
eight hundred ninety-four dollars eighty-one cents, as nineteen hundred
forty-two income taxes which were not lawfully collectible; and, accord-
ingly,

2. The Comptroller is authorized and directed to draw a warrant on
the State Treasurer for one thousand eight hundred ninety-four dollars
eighty-one cents, payable to the said C. K. Grannis out of funds in the
State Treasury derived from State income taxes.