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 /z mo 
 
 Duke University Libraries 
 
 Regulations as 
 Conf Pam 12mo #170 
 
REGULATIONS AS TO CASES WHEREIN THE TAX N 
 MONEYS ON HAND OR ON DEPOSIT IS CLAIMED TO 
 HAVE BEEN ERRONEOUSLY PAID. 
 
 Office of Commissioner of Taxes, > 
 Richmond, January -9th. 1801. j 
 
 Any tax payer who sets up a claim that the tax has been erroneously 
 d and collected from him, upon his moneja, bank notes or other 
 currency on hand, or oh deposit, on the 1st day of July last, on the 
 ground that Uhcy were employed in a business, the income derived from 
 which is taxed under the provisions of the tax act, in order to the 
 - lowance of his claim, must comply with the following requisitions: 
 
 !. He shall file with the District Collector, an affidavit, sotting forth 
 the facts in detail, and where the money was on deposit, must exhibit 
 1 is pass book with the bank, or other satisfactory evidence, showing the 
 fact of deposit and of current checks upon the funds for his business 
 demands on account of which the exemption is claimed. 
 
 2. He shall further show that he has made due return of the income 
 of the business in which he claims that the said money was employed. 
 CTpon compliance with these requisitions, the Collector shall report the 
 case to the State Collector with the evidence submitted and his opinion in 
 writing, and the State Collector shall, if Jir> is satisfied the tax has bee?* 
 wrongfully collected, refund the amount to 'the party aggrieved, in 
 accordance with the provisions of sec. 31, of the assessment act. and the 
 regulations of 12th September, 1868. if the tax has not been collected, 
 the State Collector shall direct the District Collector to cancel the assess, 
 ment, by striking it out from the geripral list, arid catering thereon u 
 note of the transaction. 
 
 (Signed) THOMPSON ALLAN, 
 
 Com mi snorter of Taxes. 
 A ^proved : 
 
 (Signed) C. G. Memmingeb, 
 
 Secretary of Treasury. 
 

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