178 FIFTY-SIXTH CONGRESS. Sess. l. CHS. 393, 394, 469. 1900. make allowance for or redeem such of the stamps, issued under autho1·- ity of law, to denote the payment of an internal-revenue tax, as may have been spoiled, destroyed, or rendered, useless or unfit for the purpose intended, or for which the owner may have no use, or which throu h mistake may have been improperly or unnecessarily used, or where tlie rates or duties represented thereby have been excessive in amount, paid —h¤w made. in error, or in any manner wrongfully collected. Such allowance or redemption may be made, either by givinggother stamps in lieu of the stamps so allowed for or redeemed, or by refunding the amount or value to the ownerthereof, deducting therefrom, in case of repayment, the per- -mm-¤ ot spoixea centage, if any, allowed to the purchaser thereof; but no allowance or stamps "’q““°d· °‘°· redemption shall be made in any case until the stamps so spoiled or rendered useless shall have been returned to the Commissioner of Internal Revenue, or until satisfactory proof has been made showing the reason ‘ why the same can not be returned; or, if so required by the said Commissioner, when the person presentingl the same can not satisfactorily trace the history of said stamps from their issuance to the presentation ]1;r0<€¤£;hm etc of his claim as aforesaid: Provided, That documentary and propriemmps. y' " tar stamps issued under the PPOVISIODS of "An Act to provide ways V° · 3°· p· *5* and, means for war expenditures, and for other purposes] approved June thirteenth, eighteen hundred and ninety-eig t, may be redlaemed only when resented in quantities of two dollars or more, face value: d€I1g;¤gi,j)gf°*m€‘°**€· Pro/videdfzxlrther, That no claim for the redemption of or allowance plfor stam s shall be allowed unless- presented within two years after ` the purchase of said stamps from the Government. mlggjigpnuf, C°¤*· Sec. 2. 4 That the finding of facts in and the decision of the Commis- ` sioner of Internal Revenue upon the merits of any claim presented under or authorized by this Act shall, in the absence of fraud or mistake in mathematical calculation, be final and not subject to revision by an accounting officer. V R<*P°¤-'- Sec. 3. That all laws and parts of laws in conflict with any of the provisions of this Act are hereby repealed. Approved, May 12, 1900. MW 12. 1900» v__ CHAP. 394.-An Act To grant authority to change the name of the steamship Paris. Be it enacted by the Senate and House of R resentatives of the United §,*,$g,{'£“gf°;i;·m€ States of America in Oengress assembled, 'lgbat the Commissioner of authorized. Navigation is hereby authorized and directed, upon application by the owners, to chan e the name of the steamship Paris, official number one hundred anffifty thousand six hundred and seventeen. Approved, May 12, 1900. . May 14. 1900. CHAP. 469.-A.n Act To authorize needed repairs of the graveled or macadamized ";`_"`°"_" mad from the city of Newbern, North Carolina, to the national cemetery near said city. lgewbegn, N. C. . Whereas by an Act of Congress, chapter five hundred and one, United voiiiiis, fif 215. States Statutes at Large, Fiftieth Congress, the sum of twenty thousand dollars was appropriated for the construction of a raveled or macadamized road from the city of Newbern, North Cardlina, to the national cemetery near said city; and #3 Whereas the said sum of money was expended by the United States in the construction of said road; and Whereas the said road is in great need of repairs in order to keep up and preserve the same, and such repairs are absolutely necessary for the said purpose: Therefore, A Be it enacted by the Senate and House q"Representah}ves of the United m};~§;;;{cg;1g,;g$ af; States of America in Congress assembled, That the sum of six thousand um-ized. dollars be, and the same is hereby, appropriated, out of any moneys
