Chapter 1070. For the relief of Thierman and Frost
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CHAP. 1070.— An Act For the relief of Thierman and Frost. June 7, 1902.[[Private, No. 923](/us/pvtl/57/923).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, That jurisdiction is hereby Thierman and Frost.Claim referred to Court of Claims.given the Court of Claims, tiny statute of limitations to the contrary notwithstanding, to hear, try, and determine the claim of Henry Thierman and White Frost, late partners doing business under the firm name and style of Thierman and Frost, by reason of the alleged unlawful seizure and sale by the revenue officers of the United States of the distillery property of the said Thierman and Frost in Concordia, in the State of Kentucky, and the said court shall have full power to determine whether said property was unlawfully seized and sold; and if the same were unlawfully seized or sold, then the said court shall try and determine whether, under the then existing laws of the United States, the said Thierman and Frost sustained any damages by reason thereof and whether the Government is or was liable under such laws for the damages sustained, limiting such damages to the reasonable value of the property seized and sold at the time of such seizure and sale; said case to be tried and determined under the laws, rules, and regulations governing proceedings in said court and upon such evidence as is legally admissible under the ordinary laws and rules of evidence as pursued in the practice of said court, hereby reserving to the Government the right to interpose any defense, whether legal or equitable, that it may nave to said cause of action, except only the defenses based on the. jurisdiction of the court and the statute of limitations: *Provided, however*, That said action shall be commenced *Provisos.*Commencement of suit.Proceedings.within six months after this Act shall go into effect: *And provided further*, That in said action the said court shall try and determine the question, notwithstanding any adjudication that may heretofore have been had, whether at the time of said seizure and sale there was any special tax due or owing by the said Thierman and Frost to the Government of the United States pertaining to said distillery, or growing out of the operation of the same, or on the output or product thereof; and if any such tax was then due or owing to the Government of the United States, the said court shall determine the amount thereof and apply the same as a set-off to any amount that may be found to have been due the said Thierman and Frost as damages sustained by them by reason of the wrongful seizure and sale of said distillery property, and shall only enter a judgment in favor of the said Thierman and Frost for such balance, if any, as may be found to be due after applying as an offset any tax as aforesaid that may be found to be due with- out awarding any interest to either party: *And provided further*, That Right of appeal.either party to such action shall have the right of appeal to the Supreme Court of the United States under the rules, laws, and regulations governing appeals in other cases from the Court of Claims.
Approved, June 7, 1902.