AN ACT TO APPROPRIATE TO JUSTIS DAVIDSON THE SUM OF THREE HUNDRED FIFTY-EIGHT DOLLARS AND SEVENTY-FIVE ($358.75) TO REFUND SAID SUM IMPROPERLY COLLECTED AS A PART OF THE INHERITANCE TAX UNDER THE WILL OF JOSEPH DAVIDSON.
WHEREAS, on June 6, 1936, there was paid to the State Tax Department the sum of Eleven Hundred Sixteen Dollars and Twenty-eight Cents ($1116.28) as the proper inheritance tax under the will of Joseph Davidson, which tax was determined according to the provisions of said will; and
WHEREAS, thereafter upon due proceedings in the Court of Chancery of this State certain parts of said will were held to be invalid and upon a re-determination of the proper inheritance tax on the provisions of said will as construed by the said Court it is found that the sum of Seven Hundred Fifty-seven Dollars and Fifty-three cents ($757.53) is the proper tax and therefore there has been overpaid to the State of Delaware the sum of Three Hundred Fifty-eight Dollars and Seventy-five Cents ($358.75) ; NOW THEREFORE
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
That there is hereby appropriated from the moneys in the State Treasury, not otherwise appropriated, the sum of Three Hundred Fifty-eight Dollars and Seventy-five Cents ($358.75) to be paid to Justis Davidson the proper person entitled thereto, as a refund on the inheritance tax improperly paid to the State Tax Department, and the State Treasurer and the State Auditor are hereby authorized and directed to draw and deliver the proper State warrant for said sum to the said Justis Davidson.
Approved April 24, 1939.