PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 667

WHEREAS, The Western Maryland Railway Company was
assessed for the year 1911 with a State tax for State pur-
poses upon its gross receipts, and paid the same to the State
of Maryland as required by section 164 of Article 81 of the
Code of Public General Laws of Maryland of 1904, as
amended by Chapter 712 of the Acts of Assembly of 1906;
and,

WHEREAS, By section 159 of said Article 81 of said Code, the
real and personal property of a railway company paying
such gross receipts tax to the State for State purposes, is
not subject to taxation for State purposes, but is exempt
therefrom; and,

WHEREAS, During the year 1911 the Treasurer of Allegany
county erroneously rendered a bill for taxes for $1,221.52
for said year against said Railway Company for State taxes
upon its assessment of real and personal property in said
county, which tax bill for said amount, less five per cent,
discount, or $1,160.44, was thereupon erroneously paid to
said Treasurer of Allegany county, and by him covered into
the Treasury of the State, along with other State taxes col-
lected by him; and,

WHEREAS, Said assessment and tax bill were erroneous, and
said amount of $1,160.44 thereof was thus erroneously paid
by said Railway Company into the State Treasury; there-
fore,

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That the Comptroller of the Treasury be and he is hereby
authorized and directed to issue his warrant upon the Treasurer
of the State in favor of the Western Maryland Railway Com-
pany, a railroad corporation, incorporated under the laws of
Maryland, for the sum of one thousand one hundred and sixty
dollars and forty-four cents ($1,160.44), the same being the
amount of money erroneously paid by said Railway Company
as State taxes levied upon its real and personal properties in
Allegany county and paid to the Treasurer of Allegany county,
and by him to the Treasurer of the State for the said year
1911; said amount of $1,160.44 to be paid said Railway Com-
pany out of any money in the Treasury not otherwise appro-
priated.