Page:United States Statutes at Large Volume 45 Part 1.djvu/449

From Wikisource
Jump to navigation Jump to search
This page needs to be proofread.

398

SEVENTIETH CONGRESS . SEss. I . CHs . 301-303 . 1928 . said Philip B . Stapp a good and sufficient bond for the safe return of said property in good order and condition, and whole without expense to the United States . Approved, March 30, 1928 . March 30, 1928 . [H.R. 7224.]

CHAP. 302 .-An Act To extend the time for the refunding of certain legacy [Public, No . 229 .1

taxes erroneously collected . Be it enacted by t11ne Senate and House of Representatives of the Legacy taxes, Reve- nue Act of 1898.

United States of America in Congress assembled, That claims for Ti me ext ended for the refunding of any legacy taxes erroneously or illegally assessed presenting claims for erroneously collected . Or collecte d under t he provis ions of s ection 29 of the Act of Congress Vol. 37 p.464, Vol. 37, p. 240. approved June 13, 1898 (Thirty-seventh Statutes at Large, page 240), may be presented to the Commissioner of Internal Revenue not later than six months after the passage of this Act ; and the Commis- sioner of Internal Revenue is hereby authorized and directed to Consideration, etc ., of claims b y Commis- re ceive, consi der, a nd det ermine , in a ccordan ce wit h law but wi thout sioner of internal Rev- regard to any statute of limitations, such claims as may have been enue . presented heretofore and not allowed and such claims as may be presented within the period above named, where and when and only when it be found and determined that such taxes were collected upon the erroneous interpretation of the law passed upon and condemned by the United States Supreme Court in decisions rendered in the case of United States against Jones, administrator, and in the case of McCoach, collector, against Pratt, both reported in the Two No interest allowed . hundred and thirty-sixth United States Rehorts : Provided, That no interest shall be allowed on any of these claims . al owed ent of amounts SEC . 2 . That the Secretary of the Treasury is hereby authorized and directed to pay, out of any money in the Treasury not otherwise app ropria ted, t o such claim ants a s have presen ted or shall herea fter so presen t thei r clai ms, an y amou nts al lowed i n the determ inatio n of any claims so defined and which shall have been presented in accordance with this Act . Approved, March 30, 1928 . March 30, 1928 . [S .1279 .1 CHAP. 303 .-An Act To au thorize the Commissioners of the District of [Public, No . 230.1 Columbia to compromise and settle certain suits at law resulting from the sub- sidence of First Street east, in the District of Columbia, occasioned by the construction of a railroad tunnel under said street .

Sui t Be it enacted by the Senate and House o f Representatives o f the C olumbia. United States of America in Congress assembled, That the Com- uits Distric t to recover sum sum paid for work-of score- missioners of the District of Columbia are hereby authorized and Street east, discon tinu ed . empowered to discontinue the prosecution of all claims and suits pending in the Supreme Court of the District of Columbia and entitled suits at law numbered 63579, 63580, 63581 , and 63582, to recover the sum of $58,198 .80 expended from public funds in resur- fa cing, repair ing, a nd res toring to gr ade Fir st Str eet ea st, be tween B Street south and B Street north, which work was rendered neces- sary by the subsidence of said street occasioned by the construction of a railroad tunnel under the said street incident to the project of elimination of grade crossings and the establishment of a union Vol. 31, p. 774; Vol. railroad station in the District of Columbia, authorized by Acts of 32, p. 9001 .

Cong ress approved Februa ry 12, 1901, and February 28, 1903 : Aceeptaneeof Pr ovide d, That the Philadelphia, Baltimore and Washington amount from railroad Railroad Company, the Pennsylvania Railroad Company, and the companies, m compro- mise .

Washington Terminal Company, jointly or severally, pay to the collector of taxes of the District of Columbia a sum not less than