FINANCIAL CLAIMS AGAINST THE STATE, SETTLEMENT OF
                  Act of May 9, 1929, P.L. 1690, No. 542              Cl. 72
                                  AN ACT

     Providing for the assignment and transfer of any credit granted
        to any person, firm, corporation, association, limited
        partnership, joint stock association, municipality, school
        district, or body politic by the Department of Revenue, or
        any other agency of the State Government charged with the
        settlement or resettlement of State taxes.

        Section 1.  Be it enacted, &c., That from and after the
     passage of this act, whenever a revision of any settlement or
     resettlement is made by the Department of Revenue, or any other
     agency of the State Government charged with the settlement or
     resettlement of State taxes, bonus, penalties or interest, when
     it may appear from the accounts or from other information that
     any person, firm, corporation, association, limited partnership,
     or joint-stock association, municipality, school district, or
     body politic, has had an erroneous or illegal settlement made
     against the same, and a settlement or resettlement has been made
     according to law, and a credit granted therefor, that such
     credit may be assigned, in whole or in part, to any other
     person, firm, corporation, association, limited partnership,
     joint-stock association, municipality, school district, or body
     politic, on account of any taxes, bonus, penalties, or interest
     due or to become due from such person, firm, corporation,
     association, limited partnership, joint-stock association,
     municipality, school district, or body politic, with like force
     and effect as if the same were paid in money, and such
     assignment or transfer, upon approval of the Department of
     Revenue, shall be final and conclusive as to the Commonwealth
     and the party or parties to such assignment or transfer:
     Provided, however, That such credit shall not be payable in
     money to any grantee or assignee out of any funds of the
     Commonwealth.