Chapter 150. For the relief of scientific institutions or colleges of learning having violated sections thirty-two hundred and ninety-seven and thirty-two hundred and ninety-seven a of the Revised Statutes and the regulations thereunder
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CHAP. 150.— An Act For the relief of scientific institutions or colleges of learning having violated sections thirty-two hundred and ninety-seven and thirty-two hundred and ninety-seven a of the Revised Statutes and the regulations thereunder. June 4, 1912.[[H. R. 16690](/us/bill/62/hr/16690).][[Public, No. 176](/us/62/pl/176).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Internal revenue.Remission of tax on alcohol withdrawn for colleges, etc., erroneously used.
That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is authorized on appeal to him made to abate, remit, and refund all taxes or assessments for taxes the liability for which is asserted against any scientific institution or college of learning on account of any alcohol withdrawn from bond free of tax in accordance with the[R. S., sec. 3297, p. 638](/us/rs/s3297/p638).Vol. 20. p. 48. provisions of sections thirty-two hundred and ninety-seven and thirty-two hundred and ninety-seven a, Revised Statutes, and not used as authorized by the above-mentioned law and regulations thereunder: *Provided*, That no assessment made of tax imposed*Provisos*.No abatement if used as beverage. shall be abated or refunded as to any alcohol so withdrawn and used for beverage purposes: *And provided further*, That all applicationsApplications to be file in one year. for relief under this Act shall be filed in the office of the Commissioner of Internal Revenue within one year from the date of the approval of this Act, and no liability incurred on or after March first, nineteen hundred and twelve, shall be relieved against hereunder.
Approved, June 4, 1912.