1174 April 26, 1946 [H. R. 4208] [Private Law 531] Calvert Distilling Company. April 27, 1946 [8. 1310] [Private Law 532] Saunders Whole- sale. Inc. May 9, 1946 [H. R. 24831 [Private Law 533] Estate of Michael J. McDonough. PRIVATE LAWS-CHS. 238 , 239, 241, 2 50- Apr. 22 946 [60 STAT. May 9, 1946 60 STAT. on account of services rendered in connection with this claim, and the same shall be unlawful, any contract to the contrary notwith- standing. Any person violating the provisions of this Act shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in any sum not exceeding $1,000. Approved April 26, 1946. [CHAPTER 2391 AN ACT For the relief of the Calvert Distilling Company. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (1) anything in its capital-stock tax return for the year ending June 30, 1945, to the contrary, the declared value of the capital stock of the Calvert Distilling Company, of 405 Lexington Avenue, New York 17, New York, for the year ended June 30, 1945, shall be deemed to be $120,000,000 for the purpose of determining its liability under chapter 6 of the Internal Revenue Code for the year ending June 30, 1945; and (2) for the purpose of determining its liability under section 600 of the Internal Revenue Code for its fiscal year ending July 31, 1945, and for all other purposes where the declared value of its capital stock as determined under chapter 6 of the Internal Revenue Code is relevant. SEO. 2. The provisions of section 1 shall apply only if said the Calvert Distilling Company, within thirty days after the date of the enactment of this Act, files with the collector of internal revenue for its district an amended capital-stock tax return for the year ending June 30, 1945, reflecting a declared value for its capital-stock tax of $120,000,000 and pays the tax shown thereon. Approved April 26, 1946. [CHAPTER 241] AN ACT For the relief of Saunders Wholesale, Incorporated. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That Saunders Wholesale, Incorporated, of Key West, Florida, is hereby relieved of liability for the payment of manufacturers' excise taxes in the amount of $7,834.56 on two million two hundred and forty-two thou- sand cigarettes and forty-two pounds of manufactured tobacco which were destroyed by fire on February 26, 1945, while stored in a sea stores warehouse operated by the said Saunders Wholesale, Incorpo- rated, after having been lawfully withdrawn from the place of manu- facture, without payment of tax, for delivery to vessels for use as sea stores. Approved April 27, 1946. [CHAPTER 250] AN ACT For the relief of the estate of Michael J. McDonough, deceased. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Treasury is authorized and directed to pay, out of any money in the Treasury not otherwise appropriated, to the legal representa- tive of the estate of Michael J. McDonough, late of Boston, Massa- chusetts, the sum of $2,500. The payment of such sum shall be in
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