Chapter 256. Extending the time for the repayment of certain war-revenue taxes erroneously collected
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CHAP. 256.— An Act Extending the time for the repayment of certain war-revenue taxes erroneously collected. July 27, 1912.[[H. R. 24699](/us/bill/62/hr/24699).][[Public, No. 244](/us/62/pl/244).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*,War-revenue taxes.Time for presenting claims extended to Jan. 1, 1914. That all claims for the refunding of any internal tax alleged to have been erroneously or illegally assessed or collected under the provisions of section twenty-nine of Vol. 30, p. 464.the Act of Congress approved June thirteenth, eighteen hundred and ninety-eight, known as the war-revenue tax, or of any sums alleged to have been excessive, or in any manner wrongfully collected under the provisions of said Act may be presented to the Commissioner of Internal Revenue on or before the first day of January, nineteen hundred and fourteen, and not thereafter.
Sec. 2. Payment directed. That the Secretary of the Treasury is hereby authorized and directed to pay, out of any moneys of the United States not otherwise appropriated, to such claimants as have presented or shall hereafter so present their claims, and shall establish such erroneous or illegal assessment and collection, any sums paid by them or on their account or in their interest to the United States under the pro-visions of the Act aforesaid. Approved, July 27, 1912.