Chapter 17.
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CHAP. 17.— AN ACT for the relief of William S. Morris, William S. Mann, Charles A. Oakman, George W. Hillman, the Union Transfer Company, all of Philadelphia, the Union Transfer Company of Baltimore, Maryland, and John R. Graham, late of Philadelphia, now of Washington, District of Columbia.Jan. 15, 1879. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*,Claims for refund of taxes. That the Commissioner of Internal Eevenue be, and he is hereby, authorized and directed to reopen and reconsider the following claims for the refunding of certain taxes, alleged to have been improperly and illegally assessed and collected, namely :
William 8. Morris, for the amount of three thousand six hundred and ninety dollarsW. S. Morris.W. S. Mami. and twenty-two cents; William S. Mann, for the amount of five hundred and seventy-two dollars and sixty-six cents ; Charles A. Oakman, for the amount of one thousand four hundred and fifty-three dollarsC. A. Oakman.G.W. Hillman.Union Transfer Company. and twenty cents ; George W. Hillman, for the amount of two hundred dollars ; the Union Transfer Company of Philadelphia, for the amount of five thousand and fifty-five dollars and fifty cents ; the Union Transfer Company of Baltimore, Maryland, forJ.
R. Graham. the amount of nine hundred and seventy-four dollars and seven cents ; and John E. Graham, for the amount of seventeen hundred and forty-four dollars and 592 FORTY-FIFTH CONGRESS. SESS. HI. Ch. 17, 18, 29, 31. 1879. sixty-eight cents, as claimed by them, respectively, in the papers now on file in the Treasury Department; and also consider and examine the Matthew Smith.claim of Matthew Smith late of the city of New York for one thousand six hundred dollars for the repayment of taxes similarly assessed and collected improperly.
And if, upon reopening and reconsidering said claims, said Commissioner shall find said taxes, or any part of the same, to have been illegally or improperly assessed and collected from said claimants, it is hereby made his duty to audit and ascertain the amount of taxes so illegally and improperly collected from each of said claimants, deducting, however, any legal unpaid taxes which claimants should have paid, and did not, if any there shall be, under section one hundred and three of the act of June thirtieth, eighteen hundred and sixty-four, entitled “An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes.
” And the Secretary Payment.of the Treasury is hereby authorized and required to pay, out of any money in the Treasury not otherwise appropriated, the several amounts of taxes so found by said Commissioner of Internal Revenue, as aforesaid, to have been illegally and improperly assessed and collected, to the persons and companies hereinbefore named, respectively. Approved, January 15, 1879.