Page:United States Statutes at Large Volume 21.djvu/561

 r PRIVATE ACTS OF PHE FORTY-SIXTH CONGRESS or rm: _ UNITED STATES, Passed at the second session, which was begun and held at the city of Washington, in the District of Columbia, on Monday, the _/irst day of December, 1879, and was adjourned without day on Wednesday, the sixteenth day of June, 1880. HUTHERFORD B. HAYES, President: WILLIAM A. WHEELER, Vice·President, and President of the Senate. ALLEN G. THUEMAN was elected President of the Senate pro tcinpore on the seventh of April, 1880. He was again chosen on the sixth dav of May, 1880. SAMUEL J. RANDALL was elected Speaker of the House of Representatives on the eighteenth day of March, 1880, and acted as such until the twentyiirst day of March, 1880, when he authorized JOSEPH C. S. BLACKBURN to act in his stead as Speaker pro temporc for one day. On the twenty-sixth day of April, 1880, Mr. BLACKBURN was appointed Speaker pro temporc, to act as such_ for three days; and on the twenty-fourth day of May, 1880, Mr. BLACKBURN was again appointed I Speaker pro temporc, to act as such until the return of the Speaker. ‘ CHAP. 3.—A.n act for the relief of Herman Hulman and Crawford Fairbanks of the Dec. M, 1879. city of Terre Haute, Indiana. ———é—j- Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Commissioner of Inter- Deficiency tax nal Revenue be, and he is hereby, required to adjust and settle the *‘S“SS“d “g*"“f"‘ claims for denciency tax assessed by said Commissioner against said {,1 gilmffigl aggiiig Hulman and Fairbanks, as distillers, for deficiencies which it is claimed and settled. occurred at their distillery in said city of Terre Haute during the months of October, eighteen hundred and seventy-eight, and January, eighteen hundred and seventy-nine, upon the following basis, to wit: Said Com- Basis of adjustmissioner shall nrst ascertain the capacity that was actually used by m"“"· said distillers during each of said months, which shall be determined by the tubs actually filled and emptied by them during each month. He shall then ascertain the actual amount of grain mashed by them during each of said months, and the yield of spirits per bushel from such grain for each month. He shall next ascertain whether any accidents which were unavoidable occurred during either or both of said months, in the breaking or destruction of machinery or in the scarcity of water at their distillery, which prevented or delayed them in the mashing of grain or in the iilling or emptying of tubs at the proper time. If he shall find that any such accidents did occur, he shall next ascertain the amount of loss that said distillers sustained thereby for each of said months. He shall next ascertain if said distillers fully accounted to the government for all the spirits produced by them at their distillery during each of said months, and, if so, whether the amount so produced each month, after deducting from the capacity or amount charged against them all losses and detention sustained by accident as aforesaid, if any accidents occurred, was equal to eighty per ccntum of the capacity actually used by them for each of said months, and if he shall so find, he shall then abate the assessments, in whole or in part, made against said distillers for said months, which are as follows: For the month of October, a sum not exceeding thirteen thousand one hundred and ninety-eight dollars and fifty cents; and for the month of January, a sum not exceeding live thousand seven hundred and ninety-five dollars and six cents, and no assessment for deficiency tax for these months shall be made against them except as herein provided. But if said Commissioner shall find that said distillers did not make eighty per centum of the capacity used by them during each of said months, after making the proper deductions for accidents as aforesaid, if any occurred, during either or both ot said months, then he shall change the assessments made lor said months so as to conform them to the amount of deficiency that he shall find duo 531