WHEREAS, Pure Oil Company owed to the State of Delaware the sum of Three Thousand Eight Hundred and Ninety-five Dollars and Forty-eight Cents ($3,895.48) for motor fuel taxes for the month of March A. D. 1938, and the sum became due and payable during the month of April A. D. 1938; and
WHEREAS, the said Pure Oil Company did, at the City of Chicago, State of Illinois on the Thirtieth day of April, A. D. 1938, send by United States Registered Mail, its remittance for the said sum of Three Thousand Eight Hundred and Ninety-five Dollars and Forty-eight Cents ($3,895.48) in payment of said tax, but said remittance did not reach the Office of the State Highway Department until the second day of May, A. D., 1938, and the State Highway Department did impose a penalty on said Pure Oil Company of Nine Hundred and Seventy-three Dollars and Eighty-seven Cents ($973.87) and on the Fourteenth day of June A. D. 1938, the said Pure Oil Company did remit to the State Highway Department the sum of Nine Hundred and Seventy-three Dollars and Eighty-seven Cents ($973.87) in payment of said penalty, and which said payment was made under protest; and
WHEREAS, the said Pure Oil Company should be reimbursed for the payment of said penalty so paid as aforesaid; now therefore
Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:
Section 1. That the State Treasurer be and he is hereby authorized and directed to pay to the Pure Oil Company out of any moneys in the Treasury to the credit of the State Highway Department, the sum of Nine Hundred and Seventy-three Dollars and Eighty-seven Cents ($973.87) to reimburse said company for the said penalty as mentioned in the Second Preamble of this Act.