Private Law 304.
878 words·~4 min read·
/statutes-at-large/vol-48/private-law-304·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(/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).][[Private, No. 304](/us/pvtl/73/304).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, That the ComptrollerWestern Union Telegraph Company.Refund of certain rent overpayment. General of the United States be, and he is hereby, authorized and directed to adjust and settle the claim of the Western Union Telegraph Company for refund of certain overpayment of rent in 1931, amounting to $512.22, under its license Numbered Miscellaneous 12293, dated February 17, 1923, for the use of certain War Department submarine telegraph cables Numbered 336 and 462, between 1416Fort Stevens, Oregon, Fort Columbia and Fort Canby, Washington, and to allow in full and final settlement of said claim not to exceed Appropriation.the sum of $512.22.
There is hereby appropriated, out of any money in the Treasury not otherwise appropriated, the sum of $512.22, or so much thereof as may be necessary, for the payment of said claim: *Proviso*.Limitation on attorney’s, etc., fees. *Provided*, That no part of the amount appropriated in 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 Penalty for violation.notwithstanding. Any person violating the provisions of 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. For the relief of Charles Farr. 1934-06-19 684 Chapter 48 Stat. 1416 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 684.] AN ACT For the relief of Charles Farr. June 19, 1934.[[H.R. 6625](/us/bill/73/hr/6625).][
Connectionstraces to 2
Traces to 2 documents
1 reference not yet in our index
- 287 U.S. 551
Citation graph
cites case law
Cites 3Cited by 0 across 0 sources