Chapter 35. Providing for the refund of taxes collected for stamp tax on certain policies under the Emergency Tax Act of October 22, 1914, under the proviso to which Act such policies were exempt
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CHAP. 35.— An Act Providing for the refund of taxes collected for stamp tax on certain policies under the Emergency Tax Act of October 22, 1914, under the proviso to which Act such policies were exempt.December 31, 1919.[[S. 1694](/us/bill/66/s/1694).][[Private, No. 19](/us/pvtl/66/19).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*,That the Secretary of the Central Manufacturers’ Mutual Insurance Company.Refund of taxes.Treasury be, and he is hereby, authorized and directed to pay, out of any money in the Treasury not otherwise appropriated, to the Central Manufacturers’ Mutual Insurance Company of Van Wert, Ohio, the sum of $2,888.77, being the amount paid for stamp taxes under the Emergency Revenue Act of October 22, 1914, on policies Vol. 38, p. 762.of such company, which policies were exempt from such tax under a proviso to said Act as determined by the United States Circuit Court of Appeals for the Sixth Circuit in the case of Niles, collector of internal revenue, against Central Manufacturers’ Mutual insurance Company, decided June 10, 1918, and reported in volume 252 of the Federal Reporter, page 564.
Approved, December 31, 1919.