Page:United States Statutes at Large Volume 32 Part 1.djvu/472

 406 FIFTY-SEVENTH CONGRESS. Sess. I. CHs. 1159, 1160. 1902. excepting the land—grant lands and the shops as hereinafter otherwise taffle °‘ P“Ym°"’ °’ provided, and the payment of the said tax as to each Territory shall be made on or before the lirst day of December of every year after nineteen hundred and two, until it shall have been admitted into the United States of America as a State; and that upon the admission of the said Territories of New Mexico and Arizona, or either of them, as States, the property hereby authorized to be transferred, situated therein, shall be subject to all the laws and regulations of either of the said States of New Mexico or Arizona, in the same manner and to uLc‘;’,;{§§f““‘ "‘“‘“ the same extent as any other railroad property situated therein. The payment of the said one hundred and seventy-tive dollars a mile shall not extend to or apply to any of the land-grant lands owned by the said i Santa Fe Pacific Railroad Company which are in no wise connected with the right of way and station grounds of said company, said landgrant lands to remain as now chargeable with taxes as assessed and collected under and by virtue of the laws of the said Territories of qgfyugs et *1*)** New Mexico and Arizona, and the shops situated at Albuquerque, ` New Mexico, including the machinery therein, and the lands upon which the same are situated, shall be assessed se arately, and the taxes thereon paid annually according to the laws of New Mexico. D°*°°*”l°· . Sec. 3. That the sale or lease herein authorized shall be made on or before January first, nineteen hundred and four; otherwise this Act shall become ino rative for all purposes. ·'*m°¤°’¤°“‘· Sec. 4. That Cgbngress shall at all times have power to alter, amend, or repeal this Act. Approved, June 27, 1902. - ' J¤¤¤?7,190?- CHAP. 1160.-An Act To provide for refunding taxes paid upon legacies and bequests for uses of a religious, charitable, or educational character, for the encour- ¢ agement of art, and so torth, under the Act of June thirteenth, eighteen hundred and ninety-eight, and for other purposes. Be it enacted by the Senate and House of Rwasmztatives of the United uL§§,‘;f"§,},’j‘,f]f,gS;j’,j States of America in Oongwss assembled, at the Secretary of the Qefundiuz of. Treasury, rmdler aplpropriate rples anp regulationsato be prescribed by im, be, an e is ereby. authorizec an irecte to ay, out of an * money in the Treasury not otherwise appropriated, tid the corporattions, associations, societies, or individual; as trustees or executors, such sums of money as have been paid by them as taxes upon bequests or legacies for uses of a religious. literary. charitable, or educational character, or for the encouragement of art, or legacies or bequests to "°‘·3°·P·‘*f”· societies for the prevention of cruelty to children. under the provisions of section twenty-nine of the Act entitled “‘An Act to provide ways and means to meet war expenditures. and for other urposes," approved June thirteenth, eighteen hundred and ninety-eight. ,),f§§‘;}{"}Bd;;fg°,f,*;Q;f  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 oféadiqg,   stamps representing taxes which were illegally assessed an col ecte . m§*jx*;gn,?gg;g§a$1$ Sec.   That in all cases where an executor, administrator, or trusrerggpéo p M tee shall ha· e paid, or shall hereafter pay. any tax upon any legacy 0;- voij igij pi 9i5i distributive share of personal property under the provisions of the Ac; approved June thirteenth, eig teen hundred and ninety-eight, entitled "An Act to provide ways and means to meet war expenditures, and for other pu·rposes.” and amendments thereof, the Secretary of the Treasury be, and he is hereby, authorized and directed to refimd, out of any money in the Treasury not otherwise appropriated, upon proper application being made to the Commissioner of Internal Revenue,