Sums paid for stamps used on export bills of lading, to be refunded. Sec. 2. That the Secretary of the Treasury, under rules and regulations to be prescribed by him, be, and he is hereby, authorized and directed to refund, out of any money in the Treasury not otherwise appropriated, sums paid for documentary stamps used on export bills of lading, such stamps representing taxes which were illegally assessed and collected. Act June 27, 1902, c. 1160, § 2, 32 Stat. 406. Stamp taxes on bills of lading, mentioned in this section, were imposed by Act June 13, 1898, c. 448, §§ 6, 25, Schedule A, par. 6, Comp. St. 1901, p. 2304, repealed by Act April 12, 1902, c. 500, § 7, set forth above. Legacy taxes paid on contingent beneficial interests not vested prior to July 1, 1902, to be refunded; no tax to be assessed on such interests not then vested. Sec. 3. That in all cases where an executor, administrator, or trustee shall have paid, or shall hereafter pay, any tax upon any legacy or distributive share of personal property under the provisions of the Act approved June thirteenth, eighteen hundred and ninety-eight, entitled "An Act to provide ways and means to meet war expenditures, and for other purposes," and amendments thereof, the Secretary of the Treasury be, and he is hereby, authorized and directed to refund, out of any money in the Treasury not otherwise appropriated, upon proper application being made to the Commissioner of Internal Revenue under such rules and regulations as may be prescribed, so much of said tax as may have been collected on contingent beneficial interests which shall not have become vested prior to July first, nineteen hundred and two. And no tax shall hereafter be assessed or imposed under said Act approved June thirteenth, eighteen hundred and ninetyeight, upon or in respect of any contingent beneficial interest which shall not become absolutely vested in possession or enjoyment prior to said July first, nineteen hundred and two. Act June 27, 1902, c. 1160, § 3, 32 Stat. 406. Act June 13, 1898, c. 448, § 29, as amended by Act March 2, 1901, c. 806, § 10, mentioned in this section, is set forth in Comp. St. 1901, p. 2307. It is repealed by Act April 12, 1902, c. 500, § 7, set forth above. Taxes on securities for future payment of money, remitted. Sec. 4. That taxes which shall have accrued before the taking effect of the Act of April twelfth, nineteen hundred and two, entitled "An Act to repeal war-revenue taxation, and for other purposes," and since July first, nineteen hundred, upon securities delivered or transferred to secure the future payment of money, are hereby remitted. Act June 27, 1902, c. 1160, § 4, 32 Stat. 407. Stamp taxes on securities for the future payment of money, mentioned in this section, were imposed by Act June 13, 1898, c. 448, §§ 6, 25, Schedule A, par. 1, Comp. St. 1901, p. 2300, repealed by Act April 12, 1902, c. 500, § 7, set forth above. ACT MARCH 3, 1903, c. 1006, § 1. Drawback or rebate of tax on tobacco or snuff; limit of time for presentation of claims extended. For the payment of drawback or rebate on original and unbroken factory packages of smoking and manufactured tobacco and snuff, as provided in section four of "An Act to repeal war-revenue taxation, and for other purposes," approved April twelfth, nineteen hundred and two, one million three hundred and seventy thousand dollars, or so much thereof as may be necessary: Provided, That claims for rebates on tobacco and snuff as set out in section four of the Act of April twelfth, nineteen hundred and two, which were presented after the sixty days' limit therein specified shall be allowed and paid upon proper proof: Provided, That the tobacco and snuff on which such rebates are claimed were duly inventoried on July first, nineteen hundred and two, in accordance with the regulations of the Commissioner of Internal Revenue, but no such claims shall be paid unless presented prior to April first, nineteen hundred and three. Act March 3, 1903, c. 1006, § 1, 32 Stat. 1040. Act April 12, 1902, c. 500, § 4, mentioned in this section, is set forth above. TITLE XXXVI. DEBTS DUE BY OR TO THE UNITED STATES. Sec. 3481. Retention of money due States in default. Provisions for payment of claims of certain States contained in Act May 27, 1902, c. 887, 32 Stat. 235, require that on the settlement thereof any bonds or other evidences of debt of either of said States held by the United States on any account whatever shall be credited as offsets to the United States. Sec. 3484. Payment for horses lost by capture. Payment of claims of artillery and cavalry officers and private soldiers of the Confederate Army for horses, etc., taken from them in violation of the terms of surrender, is provided for by Act Feb. 27, 1902, c. 34, set forth below. ACT FEB. 27, 1902, c. 34. An Act for the Relief of Parties for Property Taken from Them by Military Forces of the United States. (32 Stat. 43.) Payment for horses, side arms, and baggage taken from Confederate officers or soldiers, in violation of terms of surrender, authorized. Be it enacted, &c., That the Quartermaster-General is directed, under such rules and regulations as may be approved by the Secretary of War, to investigate, or cause to be investigated, the claims of artillery and cavalry officers and private soldiers of the Confederate army for horses, side arms, and baggage alleged to have been taken from them by Federal troops, at and after the surrender at Appomattox, acting under orders, in violation of the terms of surrender of the Confederate armies, and he shall, subject to the approval of the Secretary of War, issue his voucher to such persons as shall be shown by such investigation to be entitled thereto, which voucher shall be paid out of any money in the United States Treasury not otherwise appropriated: Provided, That the expenditures under this Act shall not exceed fifty thousand dollars. Act Feb. 27, 1902, c. 34, § 1, 32 Stat. 43. Proof of claims; persons to whom payment is to be made in case of death of soldier. Sec. 2. That no claimant shall be entitled to or receive any voucher as herein provided unless he shall establish to the satisfaction of the Quartermaster-General that he, or the person through or from whom he asserts said claim, was paroled at the time of said surrender; that he had kept his parole in good faith; that he was the actual owner of the horses, side arms, and baggage for which he claims compensation; that such property was taken from him by troops of the United States acting under orders and in violation of the terms of the surrender under which he was paroled. And if the soldier has died since his parole was received, the sum he may be entitled to shall be paid to his wife; if she be dead, then to his children; if he has no wife or child or children living, then to his parents, or either of them if one of them be dead; and no other shall be entitled to receive the same. If he has minor children, the same may be paid to their guardians. Act Feb. 27, 1902, c. 34, § 2, 32 Stat. 43. Sec. 3489. Claims for collecting, etc., volunteers for the War of the Rebellion, and for horses, to be presented prior to June 30, 1874. Provisions for payment of particular claims of States for expenses incurred in raising volunteers, and for other similar advances and expenditures, are contained in the urgent deficiency appropriation act of Feb. 14, 1902, c. 17, 32 Stat. 30, and in the act for the allowance of certain claims, etc., Act May 27, 1902, c. 887, 32 Stat. 235. TITLE XXXVII. COINAGE, WEIGHTS, AND MEASURES. Sec. 3495. Enumeration of mints and assay-offices. The establishment of a mint at Manila, and the coinage of silver and minor coins for use in the Philippine Islands, are authorized, and the laws of the United States relating to mints and coinage, so far as applicable, are extended to the coinage of said Islands, by provisions of Act July 1, 1902, c. 1369, §§ 76-83, Act March 2, 1903, c. 980, set forth below. The Treasury of the Philippine Islands and certain banking associations in said Islands may be designated by the Secretary of War and the Secretary of the Treasury as depositories of public money, by Act July 1, 1902, c. 1369, § 85, post, under Title XL, "The Public Moneys." ACT MARCH 2, 1895, c. 177, § 1. The provision of this act and subsequent similar appropriation acts re- An appropriation for the Denver mint, for new machinery, appliances, and furniture, is made, and a contract is authorized for such machinery, appliances, and furniture, complete in every detail for the operation of said mint, by the sundry civil appropriation act for the fiscal year ending June 30, 1904, Act March 3, 1903, c. 1007, § 1. 32 Stat. 1109. Sec. 3511. ACT MARCH 3, 1897, c. 376, § 1. Representation of United States at international monetary conference; appointment of commissioners; compensation and expenses. An appropriation to enable the President to co-operate through diplomatic channels with the governments of Mexico, China, Japan, and other countries, for purposes similar to those of this act, is made by the sundry civil appropriation act for the fiscal year ending June 30, 1904, Act March 3, 1903, c. 1007, § 1, 32 Stat. 1138. Sec. 3512. Recoinage of gold coins. Appropriations for recoinage of light-weight gold coins, as required by this section, are made each year in the sundry civil appropriation acts. The appropriation for the fiscal year ending June 30, 1904, is contained in Act March 3, 1903, c. 1007, § 1, 32 Stat. 1109. + CT |