Private Law 47–35

That the Secretary of the Treasury be, and he is hereby, authorized and directed to refund to Simon Rosenfeld and Company, of Baltimore, Maryland, a sum of money equal to the value of the internal-revenue stamps purchased by said Rosenfeld and Company, and affixed by them, in accordance with the provisions of the act of July twentieth, eighteen hundred and sixty-eight, to

15 Stat., 125.

a certain lot of tobacco and cigars and snuff held by said parties, and inventoried, according to law, on the first day of December, eighteen hundred and sixty-eight: Provided, That the Commissioner of Internal

Proviso.

Revenue shall be satisfied that the said Rosenfeld and Company purchased the said cigars, tobacco, and snuff as tax-paid articles, upon which the tax was actually paid prior to the passage of said act of July twentieth, eighteen hundred and sixty-eight, and that said Rosenfeld and Company actually affixed additional stamps thereon at their own expense.