This article shall not be construed to assess a tax on any taxpayer in excess of that collected for the same tax period from such taxpayer by the State of West Virginia and in the event that any tax computed for any period due from any taxpayer shall exceed the state tax on such privilege exercised by him for the same period, he shall on request to the Town Recorder of the Town of Granville receive a refund of the difference by which the tax due and the Town of Granville under this article exceeds that due to the State of West Virginia, and the Town Recorder is hereby authorized to make such refund.
(Passed 10-23-56.)