Page:United States Statutes at Large Volume 48 Part 2.djvu/143

 73d CONGRESS. SESS. II. CRS. 682,683. JUNE 19, 1934. 1415 [CHAPTER 682.] AN ACT lone 19. 1934. For the relief of Shelby J. Beene, Mrs. Shelby J. Beene, Leroy T. Waller, and __(H.B. 67361_ Mrs. Leroy T. Waller. (Private. No. 303 .) Be it enacted by the Senate and House of Representatives of the United States of America in Oongress assembled, That the Secre- 1'o'e:::r:a~: tary of the Treasury is authorized and directed to !lay, out of a1. ments.of income tax. . thT t th' . t Sh lb authorized. money III e reasury no 0 erwlse approprIa e, to ey. 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 6 per centum per annum thereon in each case from December 28, 1929, to the date of making payment under this Act. Such sums repre- sent 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 remaming 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 roNo'l this Act in excess of 10 per centum thereof shall be paid or delivered ne;!:.'I!~:.e:s~ attor- 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 appropri- ated 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 of Penalty for violation. this Act shall be deemed guilty of a misdemeanor and upon convic- tion thereof shall be fined in any sum not exceeding $1,000. Approved, June 19, 1934. [CHAPTER G83.} AN ACT lune 19. 1934. Authorizing adjustment of the claim of the Western Union Telegraph Company. -r..-;[c=II-7'.B-,-.~694",,"7~.I:-:­ (Private. No. 304.) Be it enacted by tlte Sena.te and IIouse of Representatives of the Un.ited States of America in Oongress assembled That the Comp- Western Union Tele- troller General 01 the United States be z and he is hereby, authorized grWe~um~nYCert!lln and directed to adjust and settle the claIm of the Western Union Tele- rent overpayment. graph 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 Depart- ment submarine telegraph cables Numbered 336 and 462, between