Chapter 26. for the relief of James D
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CHAP. 26.— An Act for the relief of James D. Grant.Jan. 21, 1881. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*,James D. Grant, relief. That the Commissioner of Internal Revenue be, and he is hereby, authorized and directed to release James D. Grant, a distiller, of Robertson County, in the State of Texas, from the payment of one thousand four hundred and ninety-three dollars and forty-six cents, which remain unremitted of the two following assessments made against him for deficiencies in the production of distilled spirits, occurring in the months of September, October, November, and December, eighteen hundred and seventy-six, and January and February eighteen hundred and seventy-seven, at his distillery, number one of the first district of Texas, namely:
An assessment for one thousand three hundred and forty dollars and five cents on the list for February, eighteen hundred and seventy-seven, and another for five hundred and twenty-eight dollars and sixteen cents on the list of May, eighteen hundred and seventy-seven: *Provided,* That before the Commissioner*Proviso.* of Internal Revenue shall release the said Grant from the payment of said assessment, or any part thereof, he shall ascertain by inquiry and investigation into all the facts that said Grant correctly reported and paid taxes upon all spirits made by him during the time for which said assessments were made.
Approved, January 21, 1881.