Chapter 85.
347 words·~2 min read·
/statutes-at-large/vol-20/chapter-85-2384913·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
CHAP. 85.— AN ACT to provide for the adjustment and settlement of certain internal-revenue taxes erroneously assessed and collected from the Cumberland Valley Railroad Company.Feb. 15, 1879. Whereas, by section one hundred and three of the internal-revenuePreamble. act of June thirtieth, eighteen hundred and sixty-four, a tax of two and one-half per centum was imposed upon the gross receipts of railroad companies; and Whereas, by section nine of the act of July thirteenth, eighteen hundred and sixty-six, the said tax was limited to receipts from passengers and mails after August first, eighteen hundred and sixty-six, and as to the transportation of property, after that date the act imposing said tax was repealed; and Whereas, by section two of the act of July fourteenth, eighteen hundred and seventy, all parts of acts imposing said taxes after October first, eighteen hundred and seventy, were repealed ; and Whereas it is represented that the Cumberland Valley Railroad Company of the State of Pennsylvania was compelled to pay, and did pay, taxes upon the gross receipts of their road, including a tax for the transportation of property from the said thirteenth of July, eighteen hundred and sixty-six, to the first of October, eighteen hundred and seventy :
Therefore, *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*Cumberland Valley Railroad Company., That the Secretary of the Treasury be, and ho is hereby, authorized and required to examine and adjust the claim of said company for the taxes alleged to have been so erroneously assessed and collected upon said gross receipts after August first, eighteen hundred and sixty-six, and to refund to said company theRefund of t axes. amount of said taxes found by him on examination to have been collected as aforesaid without the authority of law; and there is hereby appro- 600 FORTY-FIFTH CONGRESS.
Sess. III. Ch. 85,86,88,89, 92. 1879. priated, out of any moneys in the Treasury not otherwise appropriated, the necessary sum, not exceeding thirty-six thousand dollars, to pay said claim when adjusted as aforesaid. Approved, February 15, 1879.