Chapter CCXVIII. *to provide far the Abatement or Repayment of Taxes on distilled Spirits in Bond, destroyed by Casualty.*May 27, 1872. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Taxes on distilled spirits in bond, destroyed by casualty, may be a
293 words·~1 min read·
/statutes-at-large/vol-17/chapter-ccxviii-709289·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
CHAP. CCXVIII.— An Act *to provide far the Abatement or Repayment of Taxes on distilled Spirits in Bond, destroyed by Casualty.*May 27, 1872. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Taxes on distilled spirits in bond, destroyed by casualty, may be abated, or repaid.That the Secretary of the Treasry be, and be is hereby, authorized, upon the production of satisfactory proof to him of the actual destruction by accidental fire or other casualty, and without any fraud, collusion, or negligence of the owner thereof, of any distilled spirits on wldch the tax at the time of the destruction of said spirits bad not been paid and while the same remained in the custody of any officer of internal revenue in any distillery warehouse or bonded warehouse of the United States, to abate the amount of internal revenue taxes accruing thereon, and to cancel any warehouse bond, or enter satisfaction thereon, in whole or in part, as the case may be; and if such taxes have been collected since the destruction of said spirits, then the Secretary of the Treasury shall refund the same to the owners thereof out of any money in the treasury not otherwise appropriated.
Sec. 2. When act takes effect.That this act shall take effect in all cases of loss or destruction of distilled spirits as aforesaid which have occurred since the first day of Proviso when the spirits were insured, &c.January, eighteen hundred and sixty-eight: *Provided*, however, That when the owners of such distilled spirits, so destroyed as aforesaid, may be indemnified against said tax by a valid claim of insurance, said tax shall not be remitted to the extent of such insurance.
Approved, May 27, 1872.