Page:United States Statutes at Large Volume 32 Part 2.djvu/210

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FIFI`Y—SEVENTH CONGRESS. Sess. I. Cris. 1069, 1070. 1902. l443 laws, the name of Mary S. Downing, widow of Robert L. Downing, late of Company E, Sixty-ninth Regiment Ohio Volunteer Infantry, and pay her a pension at the rate of twenty dollars per month in lieu of that she is now receiving. Approved, June 7, 1902. CHAP. 1070.-An Act For the relief of Thierman and Frost. . ~l¤¤° 7· 1902- Private, No. 923. Be it enacted by the Senate and House of Representatives of the United [ 1 States of America in, Congress assem , That jurisdiction is hereby g2§§'"”§'§§'}§l6’Q'°$E; given the Court of Claims, any statute of limitations to the contrary °°“” °*°‘**¤* notwithstanding, to hear, try, and determine the claim of Henry Thierman and White Frost, late partners doing business under the firm name and style of Thierman and Frost, by reason of the alleged unlawful seizure and sale by the revenue officers of the United States of the distilleriyproperty of the said Thierman and Frost in Concordia, in the State o entucky; and the said court shall have full power to determine whether said roperty was nmlawfully seized and sold; and if the same were unlawfully seized or sold, then the said court shall ` try and determine whether, under the then existing laws of the United States, the said Thierman and Frost sustained any damages by reason thereof and whether the Government is or was liable under such laws for the damages sustained, limitin such damages to the reasonable value of the property seized and sodd at the time of such seizure and sale; said case to be tried and determined under the laws, rules, and regulations governipg proceedings in said court and upon such evidence as is egally missible under the ordinary laws and rules of evidence as pursued in the practice of said court, hereby reserving to the Government the right to interpose any defense, whether le or equitable, that it may ve to said cause of action, except on? the defenses based on the jurisdiction of the court and the statute ofy limitationsz Itovided, however, That said action shall be commenced mmm, of within six months after this Act shall go into effect: And provided wit - further, That in said action the said court shall try and determine the "'°°°°"”"” question, notwithstanding any adjudication that may heretofore have been had, whether at the time of said seizureand sale there was any special tax due or owin by the said Thierman and Frost to the Government of the United States pertaining to said distillery or growin out of the operation of the same, or on the output or product thereofé and if any such tax was then due or owing to the Government of the United States, the said court shall determine the amount thereof and ' apply the same as a set-off to any amount that may be found to have been due the said Thierman and Frost as damages sustained by them by reason of the wrongful seizure and sale of said distillery property and shall onl enter a judgment in favor of the said Thierman and Frost for such, balance, if any, as may] be found to be due after appl - ing as an offset any tax as aforesaid t at may be found to be due with- _ out awarding any interest to either party: Andfprovidedfunher, That mm °‘“¤’P°‘“· either part to such action shall have the right o appeal to the Supreme Court of the United States under the rules, laws, and regulations governing appeals in other cases from the Court of Claims. Approved, June 7, 1902. ·