Private Law 303.
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(/us/pvtl/73/302).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Ephraim N. Good.Redemption of stolen Liberty bonds in favor of estate of. That the Secretary of the Treasury be, and he is hereby, authorized and directed to redeem in favor of Harry E. Good, of Winamac, Indiana, administrator de bonis non of the estate of Ephraim N. Good, deceased, United States registered bonds numbered 650051, 650052, in the denomination of $100 each, and numbered 122336 in the denomination of $1,000, of the third Liberty loan 4¼per centum bonds of 1928, inscribed “Ephraim N.
Good ”, with interest from March 15, 1928, to September 15, 1928, without presentation of the bonds, said bonds having been assigned in blank by the heirs of the payee, and subsequently stolen from the First State Bank, Star City, Indiana: *Provisos*.Condition. *Provided*, That said bonds shall not have been presented to the Treasury Department for payment: *Provided, further*, That said Indemnity bond.Harry E. Good shall first file with the Treasury Department a bond in the penal sum of double the amount of the principal of the said bonds and the final interest thereon payable September 15, 1928, in such form and with such corporate surety as may be acceptable to the Secretary of the Treasury, with condition to indemnify and save harmless the United States from any loss on account of the bonds herein described.
Approved, June 19, 1934. For the relief of Shelby J. Beene, Mrs. Shelby J. Beene, Leroy T. Waller, and Mrs. Leroy T. Waller. 1934-06-19 682 Chapter 48 Stat. 1415 73 2 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2024-12-11 private 1415 [CHAPTER 682.] AN ACT For the relief of Shelby J. Beene, Mrs. Shelby J. Beene, Leroy T.
Waller, and Mrs. Leroy T. Waller. June 19, 1934.[[H.R. 5736](/us/bill/73/hr/5736).][[Private, No. 303](/us/pvtl/73/303).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Shelby J. Beene, etc.Refunds of overpayments of income tax, authorized. That the Secretary of the Treasury is authorized and directed to pay, out of any money in the Treasury not otherwise appropriated, to Shelby J. Beene the sum of $14,739.58, to Mrs.
Shelby J. Beene the sum of $15,227.80, and to Leroy T. Waller and Mrs. Leroy T. Waller each the sum of $14,531.79, together with interest at the rate of G per centum per annum thereon in each case from December 28, 1929, to the date of making payment under this Act. Such sums represent overpayments of income taxes made (under protest) on such date by the said persons for the years 1921 and 1922. The said persons were four of forty-eight partners composing a partnership each member of which was assessed with deficiency assessments for 1921 and 1922.
Depletion on account of certain bonuses and ad-vanced royalties received by the partnership was not allowed and each partner’s taxable income was correspondingly increased. Forty-four of the partners paid under protest and entered suits for refunds. The other four partners named in this Act appealed from the deficiency assessment, but the Board of Tax Appeals and Circuit Court of Appeals, Fifth Circuit maintained the validity of the assessments as to them, and the United States Supreme Court refused to grant them writs of certiorari.
Subsequently the United States Supreme Court in the case of Palmer against Bender (287 U.S. 551) (being the consolidated suits of the forty-four remaining partners before the Supreme Court on writs of certiorari to the Circuit Court of Appeals, Fifth Circuit) held that the depletion claimed by the partnership should have been allowed, and the forty-four partners were allowed refunds accordingly. The four partners’ claims for refunds involved the same facts and law as those of the forty-four partners: *Provided*, That no part of the amount appropriated in*Proviso*.Limitation on attorney’s, etc., fees. this Act in excess of 10 per centum thereof shall be paid or delivered to or received by any agent or agents, attorney or attorneys, on account of services rendered in connection with said claim.
It shall be unlawful for any agent or agents, attorney or attorneys, to exact, collect, withhold, or receive any sum of the amount appropriated in this Act in excess of 10 per centum thereof on account of services rendered in connection with said claim, any contract to the contrary notwithstanding. Any person violating the provisions ofPenalty for violation. this Act shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in any sum not exceeding $1,000, Approved, June 19, 1934.
Authorizing adjustment of the claim of the Western Union Telegraph Company. 1934-06-19 683 Chapter 48 Stat. 1415 73 2 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2024-12-11 private [CHAPTER 683.] AN ACT Authorizing adjustment of the claim of the Western Union Telegraph Company. June 19, 1934.[[H.R. 5947](/us/bill/73/hr/5947).][
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- 287 U.S. 551
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