Chapter 347. To relieve George West and Son (Incorporated), of Stockton, California, from an internal-revenue tax on brandy destroyed by accidental fire
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CHAP. 347.— An Act To relieve George West and Son (Incorporated), of Stockton, California, from an internal-revenue tax on brandy destroyed by accidental fire. June 22, 1910.[[H. R. 24358](/us/bill/61/hr/24358).][[Private, No. 119](/us/pvt/61/119).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,* That George West and Son George West and Son (Incorporated). Abatement of internal-revenue tax.(Incorporated) be relieved from an assessment, or any part or portion thereof, made against said George West and Son (Incorporated) by the Commissioner of Internal Revenue, amounting to the sum of live 1818thousand eight hundred and sixty-three dollars and ninety-nine cents, said assessment being made against said George West and Son (Incorporated) on account of the accidental destruction by fire of seventeen puncheons of brandy gauged in the wine room of distillery numbered one hundred and twenty, and five thousand three hundred and thirty-one and thirty-eight one-hundredths proof gallons; said brandy being made and gauged for use in fortifying sweet wines, and it not being possible to remove said brandy from the distillery premises after gauging and before the accidental destruction by tire, and were constructively in transit.
The Commissioner of Internal Revenue is hereby authorized and directed to abate the said assessment without the payment of said assessment or any part thereof. Effect. Sec. 2.That this Act shall take effect immediately after its passage and approval. Approved, June 22, 1910.