CHAPTER 214

APPROPRIATION - UNITED PETROLEUM CORP.

AN ACT TO APPROPRIATE THE SUM OF ONE THOUSAND NINE HUNDRED SIXTY DOLLARS AND THIRTY-NINE CENTS TO UNITED PETROLEUM CORP., A CORPORATION OF THE STATE OF DELAWARE, TO REIMBURSE IT FOR PENALTY AND INTEREST PAID TO THE STATE OF DELAWARE ON MOTOR FUEL TAX.

WHEREAS, United Petroleum Corp., a corporation of the State of Delaware, owed to the State of Delaware the sum of Seven Thousand Six Hundred Thirteen Dollars and Fifteen Cents ($7,613.15) for motor fuel taxes for the month ending October 31, 1950, which sum became due and payable not later than the 30th day of November, 1950; and

WHEREAS, the necessary tax report was placed upon the desk of the President of the company for approval and authorization of issuance and transmittal to the State of Delaware of a check in payment therefor a reasonable length of time prior to the above-mentioned deadline in accordance with the custom of the company; and

WHEREAS, after said report was put upon the desk of the President, and before the issuance of a check was authorized by him, the said President, Joseph J. Gabel, suffered a heart attack requiring his removal to a hospital, and in the confusion resulting therefrom the matter was overlooked until the deadline was upon the company, at which time and until December 2, 1950, no authorized person could be reached to sign the said check and have it in the hands of the State Tax Department at the proper time; and

WHEREAS, as promptly as a person authorized to sign checks of said company could be reached in the absence of Mr. Joseph 3. Gabel, on December 2, 1950, the company moved with such speed as it could and did transmit for payment the principal amount of said tax debt on the 2nd day of December, 1950, two days too late; and

WHEREAS, by reason of the said delay, a penalty in the sum of One Thousand Nine Hundred Three Dollars and Twenty-nine Cents ($1,903.29), together with interest thereon in the sum of Fifty-seven Dollars and Ten Cents ($57.10), has been duly assessed by the State Highway Department and paid by the company; and

WHEREAS, under all the circumstances of the case, as above recited, it seems fair in this instance to remit the said penalty; NOW, THEREFORE,

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met (three-fourths of all of the Members elected to each Branch of the Legislature concurring therein):

Section 1. That the State Treasurer be and he is hereby authorized and directed to pay to United Petroleum Corp., a corporation of the State of Delaware, the sum of One Thousand Nine Hundred Sixty Dollars and Thirty-nine Cents ($1,960.39) to reimburse said company for the penalty and interest thereon as mentioned in the preamble to this Act.

Section 2. That this Bill shall be known as a Supplementary Appropriation Bill and the money hereby appropriated shall be paid out of the General Fund of the State Treasury.

Approved June 4, 1951.