Chapter CDLXXXI. for the Relief of Herman Raster, Collector of internal Revenue for the first District, Illinois
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CHAP. CDLXXXI.— An Act for the Relief of Herman Raster, Collector of internal Revenue for the first District, Illinois. June 10, 1872. Preamble.Whereas the-great conflagration in the city of Chicago, on the eighth and ninth days of October, eighteen hundred and seventy-one, destroyed the custom-house and post-office building in said city, in which was located the office of the collector of internal revenue for the first district of Illinois, whereby a considerable quantity of internal revenue stamps, as well as the books, papers, and assessment-lists belonging to said office, were lost or destroyed:
Therefore, *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, * Credit to be allowed Herman Raster in settlement of his accounts. That the Commissioner of Internal Revenue and the accounting officers of the Treasury Department be, and they are hereby, authorized and directed, upon receiving from said collector satisfactory proof, by affidavits or otherwise, of the amount in value of the. stamps so destroyed, to credit, or cause to be credited, on said collector’s account, such amount not exceeding the sum of eighty-three thousand six hundred and ninety-one dollars and ninety-three cents, or so much thereof as shall be satisfactorily known to have been lost and destroyed as aforesaid.
And the said Commissioner and the accounting officers of the Treasury Department are also hereby authorized and directed, on being satisfied that the said collector has paid into the treasury all moneys by him collected on the assessment-lists prior to the September lists, eighteen hundred and seventy-one, to credit, or to cause him, the said collector, to be credited, with the amounts uncollected on such lists destroyed as aforesaid; or if, in the judgment of the said Commissioner, he considers it best, he may, on proof satisfactory to him, abate the said taxes uncollected on said lists in such manner as may be consistent with Proviso.the rules of equity and justice: *Provided,* That nothing in this act contained shall be construed to bar the right of the United States to collect any of the taxes aforesaid.
Approved, June 10, 1872.