Chapter 17. for the relief of Pattison and Caldwell
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CHAP. 17.— An Act for the relief of Pattison and Caldwell.Jan. 3, 1887. Whereas, it is represented that in an attempt to extinguish the fire byPreamble. Pattison and Caldwell.Refund of tax to. which the distillery of Pattison and Caldwell, located at Hamilton, Ohio, was destroyed, water was thrown into, ran into, and become intermixed with certain distilled spirits then in the drawing-off cisterns in the cistern-room of said distillery; that by reason of said intermixture said spirits were reduced twenty degrees below proof; and that, under that provision of law by which a tax of ninety cents is imposed on each and every wine-gallon of distilled spirits when below proof said Pattison and Caldwell were required to pay, and did pay, internal-revenue taxes upon said spirits to the amount of five hundred and ten dollars and thirty cents in excess of the sum they would have been required o pay thereon had there been no such intermixture:
Therefore, *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, That the Secretary of the Treasury be, anti he is hereby, authorized and directed to pay to said Pattison and Caldwell so much, not exceeding five hundred and ten dollars and thirty cents, as it shall be made to appear to the satisfaction of the Commissioner of Internal Revenue they have paid as internal-revenue taxes on said spirits in excess of what they would have been required to pay thereon had there been no such intermixture of water and reduction of proof.
Approved, January 3, 1887.