CHAPTER 132
DEFICIENCY APPROPRIATION - STATE TAX DEPARTMENT
AN ACT MAKING A DEFICIENCY APPROPRIATION TO THE STATE TAX DEPARTMENT FOR THE FISCAL YEAR ENDING JUNE 30, 1953.
WHEREAS, the tremendous amount of work entailed in the audit of income tax returns for the year 1950 under the temporary gross income tax law made it necessary to increase the audit staff to try to complete the making of refunds within the statutory period provided by law, April 30, 1953; and
WHEREAS, about 32,000 refunds will have to be made, of which 27,000 were made up to February 28, 1953; and
WHEREAS, the largest number of income tax refunds previously made in any one year totaled 10,000; and
WHEREAS, Chapter 344, Volume 48, Laws of Delaware, 1951 provided an appropriation of only $4,000.00 per year for carrying into effect the coverage of certain officers and employees of the political subdivisions of the State under the Old Age and Survivors Insurance provisions of the Federal Social Security Act; and
WHEREAS, the inadequacy of this appropriation contributed substantially to the present deficiency; NOW, THEREFORE,
Be it enacted by the General Assembly of the State of Delaware:
Section 1. The sum of nine thousand, nine hundred and five dollars ($9,905.00) is appropriated to the State Tax Department as an emergency fund to provide funds with which to meet the present payroll for the remainder of the fiscal year ending June 30, 1953.
Section 2. This is a supplementary and deficiency appropriation bill and the funds, hereby appropriated are to be paid out of the State Treasury from funds not otherwise appropriated. Any of the funds appropriated herein that are not expended during the fiscal year June 30, 1953 will revert to the general fund of the State.
Approved June 12, 1953.