Chapter 378.
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CHAP. 378.— Joint Resolution Extending the time during which cattle which have crossed the boundary line into foreign countries may be returned duty free.May 24, 1926.[[H. J. Res. 148](/us/bill/69/hjres/148).][[Pub. Res. No. 29](/us/bill/69/pubres/29).] Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,Domestic animals.Free admission of, crossing frontier before May 1, 1926, if brought back before Dec. 31, 1926.Vol. 42, p. 923.Vol. 42, p. 923.
That notwithstanding the provisions of paragraph 1506 of Title II of the Tariff Act of 1922 cattle which heretofore have strayed across the boundary line into any foreign country, or which have been driven across such boundary line by the owner for temporary pasturage purposes only, or which may so stray or be driven before if May 1, 1926, and the offspring and increase of any such cattle, shall be admitted free of duty under regulations to be prescribed by the Secretary of the Treasury if brought into the United States at any time before December 31, 1926.
Sec. 2. The Secretary of the Treasury shall, under regulationsRefund of duties collected after December 30, 1925. prescribed by him, remit and refund any duties on any such cattle and their offspring and increase brought into the United States after December 30, 1925, and before the enactment of this resolution. Such refunds shall be made upon application therefor made within one year after the enactment of this resolution. There is hereby authorized to be appropriated an amount necessary to make such refunds.
Approved, May 24, 1926.