CHAPTER 368
AUTHORIZING REBATE TO MURRAY'S FEED
SERVICE, INC.
AN ACT AUTHORIZING A REBATE OF AN OVERPAYMENT BY MURRAY'S FEED SERVICE, INC. OF THE FEED TONNAGE TAX IN THE YEARS 1951 AND 1952.
WHEREAS, Murray's Feed Service, Inc., a corporation of the State of Delaware overpaid the feed tonnage tax in the total amount of $1002 for the years 1951 and 1952 that was imposed under the provisions of Section 1704, Title 3 of the Delaware Code; and
WHEREAS, said statute does not empower the State Board of Agriculture to make rebates of tax overpayments ; NOW, THEREFORE,
Be it enacted by the General Assembly of the State of Delaware (three-fourths of the Members elected to each branch concurring therein):
Section 1. The State Treasurer is hereby directed and authorized to pay to Murray's Feed Service, Inc. the sum. of $1002 representing the amount of overpayment of said corporation of its feed tonnage tax for the years 1951 and 1952, provided, however, that if said corporation is delinquent in the payment of its feed tonnage tax for any subsequent year, the sum of $1002 shall be credited against any such delinquency.
Section 2. This Act shall be known as a Supplementary Appropriation Act and the money hereby appropriated shall be paid out of the General Fund of the State of Delaware.