Chapter CCCXCV. for the Relief of D
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CHAP. CCCXCV.— An Act for the Relief of D. C. Farrell, of Peoria, Illinois. June 8, 1872. Preamble.Whereas it is alleged that the distillery, together with distillery bonded warehouse, numbered six, of D. C. Farrell, in the fifth collection district of Illinois, were destroyed by fire on the twenty-seventh day of July, eighteen hundred and seventy, without any neglect, fault, fraud, or evil practice on the part of said Farrell, his agents, or employees, and that, in said warehouse and by said fire, were destroyed, before the same had been manufactured, two thousand barrels of high wines, or distilled spirits, and upon which the tax per gallon had not been paid:
Now, therefore, *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, * That the commissioner of internal revenue be, and he is hereby, authorized to inquire into and determine the amount of high wines or distilled spirits contained in the said warehouse of D. C. Farrell on the said twenty-seventh day of July, eighteen hundred and seventy, and which were destroyed on said day by said fire, Direct tax on certain distilled spirits, &c., be abated to D.
C. Farrell, except, &c.and that the said commissioner be, and he is hereby, authorized to abate and remit the direct tax of fifty cents per gallon due and unpaid upon all such distilled spirits or high wines as he shall find were destroyed by said fire on said day, except so far as the owner may be indemnified against said tax by a valid claim for insurance. Approved, June 8, 1872.