Chapter 393. Authorizing the Commissioner of Internal Revenue to redeem or make allowance for internal-revenue stamps
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CHAP. 393.— An Act Authorizing the Commissioner of Internal Revenue to redeem or make allowance for internal-revenue stamps. May 12, 1900. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, That the Commissioner of Internal revenue. Redemption of spoiled, etc., stamps authorized. Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, may, upon receipt of satisfactory evidence of the facts, 178 make allowance for or redeem such of the stamps, issued under authority of law, to denote the payment of any internal-revenue tax, as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid —how made. in error, or in any manner wrongfully collected.
Such allowance or redemption may be made, either by giving other stamps in lieu of the stamps so allowed for or redeemed, or by refunding the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, —return of spoiled stamps required, etc. if any, allowed to the purchaser thereof; but no allowance or redemption shall be made in any case until the stamps so spoiled or rendered useless shall have been returned to the Commissioner of Internal Revenue, or until satisfactory proof has been made showing the reason why the same can not be returned; or, if so required by the said Commissioner, when the person presenting the same can not satisfactorily trace the history of said stamps from their issuance to the presentation *Provisos*.
Documentary, etc., stamps. Vol. 30, p. 451. of his claim as aforesaid: *Provided*, That documentary and proprietary stamps issued under the provisions of “An Act to provide ways and means for war expenditures, and for other purposes,” approved June thirteenth, eighteen hundred and ninety-eight, may be redeemed only when presented in quantities of two dollars or more, face value: Limit of time for redemption. *Provided further*, That no claim for the redemption of, or allowance for stamps shall be allowed unless presented within two years after the purchase of said stamps from the Government.
Sec. 2. Decision of Commissioner final. That the finding of facts in and the decision of the Commissioner of Internal Revenue upon the merits of any claim presented under or authorized by this Act shall, in the absence of fraud or mistake in mathematical calculation, be final and not subject to revision by any accounting officer. Sec. 3. Repeal. That all laws and parts of laws in conflict with any of the provisions of this Act are hereby repealed. Approved, May 12, 1900.