Volume 68 · a240
Private Law 83–891
For the relief of John B. Daniel, Incorporated.
Approved August 30, 1954
Statutory text
AN ACT
For the relief of John B. Daniel, Incorporated.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That, notwithstanding
John B. Daniel, Inc.
the last sentence of section 3250 (1) (5) of the Internal Revenue Code of 1939 (relating to the time for filing claims for drawback in
the case of distilled spirits used for nonbeverage purposes), the time for filing the claim of John B. Daniel, Incorporated, of Atlanta, Georgia, for drawback under such section 3250 (1) (5) for the first calendar quarter of 1952 shall be the ninety-day period which begins on the day on which this Act is enacted. By reason of the death of the employee responsible for filing drawback claims, the claim of the said John B. Daniel, Incorporated, was filed two weeks after the expiration of the three-month period for filing allowed by the last sentence of such section.
Sec. 2.
No part of any drawback that may be allowed by reason of the enactment of this Act shall be paid or delivered to or received by any agent or attorney on account of services rendered in connection with obtaining such drawback, and the same shall be unlawful, any contract to the contrary notwithstanding. Any person violating the provisions of this section shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in any sum not exceeding $1,000.
Approved August 30, 1954.