Chapter XXII. for the Relief of Joseph S
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CHAP. XXII.— An Act for the Relief of Joseph S. Finch and Company, of Pittsburg, Pennsylvania.Jan. 18, 1871. Whereas it is alleged that forty-one thousand four hundred and seventy-sevenPreamble. and eighty-two one-hundredths proof gallons of distilled spirits, distilled by Joseph S. Finch and Company, at their distillery in Allegheny county, Pennsylvania, and stored in their distillery warehouse near Pitts-679FORTY-FIRST CONGRESS. Sess. III. Ch. 22, 25. 1871.burg, were, on the fourteenth day of May, eighteen hundred and sixty-nine, destroyed and wholly lost by the falling of said distillery warehouse, without any negligence or fault on the part of said Joseph S.
Finch and Company; and whereas said spirits were subject to the tax and duty of fifty cents per proof gallon, amounting to the sum of twenty thousand seven hundred and thirty-eight dollars and ninety-one cents, for which said Joseph S. Finch and Company had given bonds as required by law, and the above facts constitute equitable grounds for relief from the payment of said taxes: Now, therefore, *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,* That the Secretary of the TreasuryAmount of taxes on certain spirits to be abated to Joseph S.
Finch and Company. be, and he is hereby, authorized and directed to abate and remit the taxes on said spirits so destroyed and lost, or so much thereof as the evidence submitted shall show to have been actually destroyed and lost, and to credit the amount of the same on the bonds of said Joseph S. Finch and Company given to secure the payment of the same. Approved, January 18, 1871.