CHAPTER 458

An Act for the relief of Lemmon Transport Company, incorpo S

269]
Approved April 1, 1952

Whereas, Lemmon Transport Company, Incorporated, a Virginia
Corporation, operates as a common carrier of petroleum products by motor
vehicle in interstate commerce, from points in Virginia to points in North
Carolina, Tennessee and West Virginia; and

Whereas, Lemmon Transport Company, Incorporated, purchases in
Virginia all of the gasoline used by it for motive power; and in the year
1949 purchased in Virginia 530,411 gallons upon which the excise tax
of six cents per gallon was paid into the Treasury of this Commonwealth,
although only 185,567 gallons of that fuel was used upon the highways
of this Commonwealth, leaving an earned credit to its account under
§ 58-629 of the Code of Virginia, in the amount of $20,690.64; and

Whereas, after the time allowed by § 58-629 of the Code of Virginia
for refund of any portion of this credit had elapsed Lemmon Transport
Company, Incorporated, was assessed in 1950 by the State of North
Carolina for gasoline purchased in Virginia but used in North Carolina
in 1949 in the amount of $5,577.82, which assessment was promptly paid;
an
- Whereas, the Supreme Court of Appeals has refused to allow a refund
to the extent of the tax paid to North Carolina on the ground that the
assessment and payment occurred after the time limit fixed by said
§ 58-629, had expired, although it was impossible for Lemmon Transport
Company, Incorporated, to apply for a refund until such assessment and
payment; and

Whereas, this Commonwealth has been unjustly enriched to the extent
of $5,577.82, and there is no way by which Lemmon Transport Company,
pncorporated, may recover this sum of the Commonwealth; Now, There-

ore,

Be it enacted by the General Assembly of Virginia:

1. That there is appropriated out of the state highway maintenance and
construction fund for the relief of Lemmon Transport Company, Incor-
porated, the sum of five thousand five hundred seventy-seven dollars and
eighty-two cents; and the Comptroller is directed to issue his warrant on
the State Treasurer in favor of Lemmon Transport Company, Incor-
porated, in the amount of five thousand five hundred seventy-seven dollars
and eighty-two cents and forward the same to said corporation at Marion,
irginia.