CHAPTER 445

An Act to authorize the governing bodies of certain counties to refund
certain taxes levied and collected under statutes subsequently declared
anvalid

[(S 451]
Approved April 1, 1952

Be it enacted by the General Assembly of Virginia:

8 1. The governing body of any county which levied a tax on trailers
andes legislation conferring such power upon any such county, and which
legislation has heretofore been declared by the Supreme Court of Appeals
to be invalid, is authorized to refund the taxes collected under authority
of such legislation.

§ 2. The governing body of any such county shall have power to limit
the refund under this act to persons who paid the tax and did not pass
the same on to other persons.