Chap. 0164 An Act authorizing appeals from decisions of the tax commissioner in relation to the taxation of insurance companies.

Be it enacted, &c, as follows:

Section 1. Any party aggrieved by the decision of the tax commissioner upon any matter arising under the provisions of chapter one hundred and forty-one of the acts of the year eighteen hundred and seventy-three and the acts in amendment thereof, may apply to the board of appeal constituted under the provisions of chapter two hundred and eighty-three of the acts of the year eighteen hundred and sixty-five, for a correction of the same, within ten days after notice of any such decision. Upon such appeal said board shall as soon as may be give a hearing to such party, and shall decide the matter in questiou, and this decision shall be final.

. Section 2. The decision of the board of appeal, upon any matter brought before it under the provisions of this act or any other providing for appeals from the decision of the tax commissioner, shall be conclusive as to the rights of the parties affected, although payments have been made as required by the commissioner's decision; and any over payment of tax determined by such decision shall be reimbursed from the treasury of the Commonwealth.

Section 3." This act shall take effect upon its passage.

Approved April 26, 1877.