Chapter 624.
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CHAP. 624.— Ac Act For the relief of the Continental Fire Insurance Company and others. February 28, 1901. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Continental Fire Insurance Company, etc.Inquiry directed as to payment by, of duplicate tax, etc. That the Secretary of the Treasury be, and is hereby, directed to cause the Commissioner of Internal Revenue to reopen and reexamine the refunding claims of the Continental Fire Insurance Company; the Eagle Fire Insurance Com1751 pany; the City Fire Insurance Company; the Commercial Mutual Insurance Company of the State of New York; the Maryland Fire Insurance Company; the Western National Bank; the Merchants’ National Bank; the Chesapeake Bank of the State of Maryland; and the Eastern Railroad Company of the State of Massachusetts, for taxes erroneously paid by them and now on tile in his office, and to examine and allow such amounts as he may find said companies and banks have paid as a duplicate tax upon the same identical income or profits, or taxes in excess of the amount legally due, and to transmit his allowances to the proper accounting officers of the Treasury for certification to Congress, in compliance with the second section of the Act of Congress approved July seventh, eighteen hundred and eighty-four.
Approved, February 28, 1901.