Chap. 386.—An ACT for the Relief of K. Sloan. [S 160]
Approved April 1, 1948

Whereas, K. Sloan, of Fayetteville, North Carolina, paid to the
Commonwealth of Virginia, the sum of $5,386.17 as income taxes as-
sessed upon supposed Virginia income for the year 1942; and

hereas, 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 K. Sloan was
erroneous and excessive; and consequently the said K. Sloan 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 K. Sloan 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 K. Sloan was thereby
reduced to $4,122.97 ; and

Whereas, the Commonwealth of Virginia has accordingly received
from the said K. Sloan $1,263.20, 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
K. Sloan 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 K. Sloan,
of Fayetteville, North Carolina, the sum of $1,263.20 as 1942 income
taxes which were not lawfully collectible; and, accordingly,

2. The Comptroller is authorized and directed to draw a warrant on
the State Treasurer for $1,263.20, payable to the said K. Sloan out of
funds in the State Treasury derived from State income taxes.