Page:United States Statutes at Large Volume 46 Part 1.djvu/413

 370 SEVENTY-FIRST CONGRESS. SEss. II. CHs. 300-302 . 1930 . May 19, 1930. [II. R. 10248.1 [Public, No. 238 .] Ohio River. Time ex ten ded for bridging, at Mounds. ville, W. Va. Vol. 45, p. 1439. Post, p. 1526. Amendment. May 19, 1930. [H. R. 7768.] [Public, No. 239.] Disposition of pro- ceeds. Time extended filing claims. CHAP. 300 .-An Act To extend the tim es for commenc ing and complet ing the construction of a bridge across the Ohio River at or ne ar Moundsville, West Virgin ia. Be it enacted by the Senate and House of Representatives of the United States o f America in Congress assembled, That the times for commencing and completing the construction of a bridge across the Ohio River, at or near Moundsville, West Virginia, authorized to be built by the Moundsville Bridge Company, its successors and assigns, by an Act of Congress approved March 1, 1929, are hereby extended one and three years, respectively, from March 1, 1930. SEc. 2 . The right to alter, amend, or repeal this Act is hereby expressly reserved. Approved, May 19, 1930. CHAP. 301 .-An Act To provide for the sale of the old post office and court house b uilding and si te at Sy racuse, New York. syraanse, N. Y. Be it enacted by the Senate and House of Representatives of the Old post office, etc ., United States of America in Congress assembled, That the Secretary site at, may be sold. of the Treasury be, and he is hereby, authorized and empowered, in his discretion, to sell the old post office and courthouse building and site at Syracuse, New York, at public sale after due advertisement, at such time and upon such terms as he may deem to be to the best interests of the United States, and to convey such property to the purchaser thereof by the usual quitclaim deed, the proceeds of said sale to be covered into the Treasury as miscellaneous receipts. Appr oved, May 19, 1930. May 19, 1930. [S. J. Res. 163.] CHAP. 3 0 2 .-Joi nt Reso lution To carr y out c ertain obligat ions to cer tai n [Pub. Res., No.74.] enrolled Indians under tribal agreement. Indian ees. Resolved by the Senate and House of Representatives of the claims of, fo r refund United States o f America in Congress assembled, That an y person of unlawful taxes on duly enrolled as a member of an Indian tribe who received in pur- during exemption per- suance of a tribal treaty or agreement with the United States an iod, may be allowed. allotment of land which by the terms of said treaty or agreement was exempted from taxation, and from which land the restrictions have been removed, and who was required or permitted contrary to such stipulation to pay any illegal or unauthorized Federal tax on th e rents, royalties, or other gains arising from such tax-exempt lands during the period of such exemption and who would be entitled under the law and rulings of the Treasury Department in similar Indian cases to a refund of the taxes so illegally or erro- for neously collected but for the fact that he failed to file a claim for such refund within the time prescribed by law, shall be allowed one year after the approval of this Act within which to file such claim, and if otherwise entitled thereto he may recover such illegal taxes in the same manner and to the same extent as if such claims for re fund had been theretofore duly filed as required by law, it not being the policy of the Government to invoke or plead a statute of limitations to escape the obligations of agreements solemnly entered Payment of refund to into with its Indian wards : Provided, however, That in the case of estate of deceased al- lottee. the death of any such person any such illegal taxes paid by him or on his accou nt may in like mann er be cla imed and r ecovered b y the person or persons who would have received such money had it constituted a part of his estate at the time of his death. I

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