That affiant was carried into the home of Mr. Emmette Hunt and received firstaid treatment by Dr. Costly, of Meadville, Miss., and was afterward that night taken to the Natchez Sanatorium for treatment. That this accident occurred around 4 p. m. of said day. Mrs. JOSEPHINE (Mrs. T. G.) RAMSEY. Sworn to and subscribed before me, December 2, 1939. [SEAL] L. W. WILKINSON, AFFIDAVIT ROXIE, MISS., December 2, 1939. Before me, the undersigned authority in and for the town of Roxie, Franklin County, Miss., on the 2d day of December 1939, personally appeared T. G. Ramsey, to me known to be the person who makes this affidavit and being first duly sworn on oath deposes and says: That on September 25, 1939, on old Highway No. 84 of Franklin County, Miss., an accident occurred in a collision between a Civilian Conservation Corps truck being driven by a young man named Magee and a Ford pick-up truck being driven by his wife, Mrs. T. G. Ramsey, the Civilian Conservation Corps truck going east on said highway and the Ford, being driven by my wife, going west. That affiant did not see the Civilian Conservation Corps truck until the cars were in the act of colliding, but that affiant does state that the car being driven by Mrs. Ramsey at the time of the collision was as far over on her side of the road as she could get without going over a steep embankment. That affiant did not see the Civilian Conservation Corps truck for the reason that he was looking through the windshield of his car and the sun obscured his vision or view, but that Mrs. Ramsey had the visor of the truck she was driving down so that her vision was not obscured. That the amount and extent of the injuries to the occupants of the pick-up truck is set forth in other papers filed herewith. Sworn and subscribed before me December 2, 1939. [SEAL] T. G. RAMSEY. L. W. WILKINSON, AFFIDAVIT MEADVILLE, Miss., December 2, 1939. Before me, the undersigned authority in and for the town of Roxie, Franklin County, Miss., on this the 2d day of December 1939, personally appeared Emmett Hunt, to me known to be the person who makes this affidavit, and being first duly sworn, deposes and says: That affiant lives approximately 4 or 5 miles west of Meadville, Franklin County, Miss., and that his home is on old highway No. 84, and that on the afternoon of September 25, 1939, about the hour of 4 p. m. of said day an accident between a Civilian Conservation Corps truck, being driven by a young man named Magee, and a Ford pick-up truck being driven by a lady whom I afterward learned was Mrs. T. G. Ramsy, of Roxie, Miss., occurred. That I was sitting on my front porch just as the Civilian Conservation Corps truck passed my front door. That the driver of the Civilian Conservation Corps truck looked toward my house and waved his hand as he passed my house. That there is high point in the bank of the road just in front of my house and I could not see the pick-up being driven by Mrs. Ramsey until just as the collision occurred, and that there was so much confusion after the accident happened, that I did not note the position of the cars until the tracks and signs by which I might have told who was to blame had been obscured by footprints and passing cars, but the car of Mrs. Ramsey when I did observe it was over on her side of the road and the truck being driven by Magee was on the wrong side of the road. That I assisted in getting the injured out of the Ford pick-up, being driven by Mrs. Ramsey. That in the cab of said truck with Mrs. Ramsey was T. G. Ramsey, her husband, and a Negro woman whom I afterward heard was named Wilson. That I helped the Negro woman out of the truck and helped Mr. Ramsey out and that he was bleeding profusely about the nose when I helped him out. I did not notice the extent of the injuries which the Negro woman sustained, if any. That I then went to the aid of Mrs. Ramsey and picked her up out of the truck and earried her into my home and laid her on a bed and she was apparently pretty badly injured. I then went to Meadville for a doctor and telephoned the Bude Ambulance Co. for an ambulance to take Mrs. Ramsey to a sanitorium, and further affiant saith not. Sworn to and subscribed before me, December 2, 1939. [SEAL] EMMETT HUNT. L. W. WILKINSON, MEADVILLE, Miss., March 6, 1940. I, L. Costley, a licensed physician of the State of Mississippi, have this day examined Mrs. T. G. Ramsey, and find from my examination that she is suffering from the following injuries: Partial ankylosis of left shoulder, permanent; right abdominal hernia near or in scar tissue caused from hectorectomy 8 years ago, but has had no symptoms of hernia until after her injury in collision with Civilian Conservation Corps truck. She also has a bladder irritation (crystosis), which evidently is caused from pressure. I believe her disabilities or her injuries, are caused from the collision with a Civilian Conservation Corps truck, September 25, 1939, and are both permanent. Sworn to and subscribed before me March 6, 1940. [SEAL] L. COSTLEY, M. D., L. P. CLAY, Chancery Clerk. о 76TH CONGRESS HOUSE OF REPRESENTATIVES 3d Session GDYNIA AMERICA LINE, INC. OCTOBER 8, 1940.-Committed to the Committee of the Whole House and ordered to be printed Mr. KENNEDY of Maryland, from the Committee on Claims, submitted the following REPORT [To accompany H. R. 8224] The Committee on Claims, to whom was referred the bill (H. R. 8224), for the relief of Gdynia America Line, Inc., of New York City, N. Y., having considered the same, report favorably thereon with an amendment and recommend that the bill as amended do pass. The amendment is as follows: Page 1, line 7, strike out the word "payment" and insert in lieu thereof "settlement of all claims against the United States". The purpose of the proposed legislation is to authorize tl e payment of the sum of $2,520 to the Gdynia America Line, Inc., in full settlement of all claims against the United States for duplicate revenue stamps required to be attached to the manifests of the motorship Batory belonging to said corporation, the original revenue stamps having been lost or destroyed. The bill also provides that the Secretary of the Treasury shall require the Gdynia America Line to give a bond to the United States in the amount of $2,520 to indemnify the Government in the event said original revenue stamps are recovered or used, such bnod to be in such form, to contain such terms and conditions, and to run for such period of time as the Secretary of the Treasury shall prescribe. STATEMENT OF FACTS A similar bill, H. R. 3087 (76th Cong., 1st sess.), passed both Houses of Congress, but was vetoed by the President, and a copy of his veto message is appended hereto. In his message, the President stated that "Unused documentary stamps in circulation, even though temporarily lost or misplaced, may, if found, be used to satisfy a stamp-tax liability; therefore, to refund money paid to collectors for temporarily lost or misplaced stamps would open the door to frauds upon the revenue.” In connection with this objection, your committee submits and appends hereafter an affidavit signed by Robert Jorgensen of New York, who is the chief accountant of the Gdynia America Line, Inc., and who was acting in said capacity at the end of August and the beginning of September 1938, when documentary stamps in the sum of $2,520 were purchased from the collector of internal revenue to be affixed on the passenger manifest of the motorship Batory which sailed from New York on July 6, 1938. In this affidavit, Mr. Jorgensen states that all efforts to trace these stamps have been without avail, and the only conclusion to be reached is that the stamps have been destroyed and are not existent at this time. The original bill before referred to, H. R. 3087, contained a provision that the Secretary of the Treasury should require the Gdynia America Line, Inc., to give a surety bond to the United States in the amount of $2,520 to indemnify the Government in the event said original revenue stamps were recovered, such bond to run for such period of time as the Secretary of the Treasury would prescribe. The President in his message stated that while such a bond might appear to constitute an adequate safeguard if the lost stamps are subsequently found by the company, and used by it, it was obvious that the said bond would be ineffective if the stamps were found and used by other persons. Your committee has added language to the present bill which will give the Secretary of the Treasury full say in the form, terms, and conditions of the bond, and further provides that said bond would indemnify the Government in the event the original revenue stamps were recovered "or used." Your committee is of the opinion that the language of the bill in question should satisfy the objections to the previous bill, and its passage is, therefore, recommended. The detailed facts will be found in the report which accompanied H. R. 3087, which report is appended hereafter and made part of this report, together with the veto message of the President, and the affidavit of Robert Jorgensen, before referred to in this report. H. Rept. No. 881, 76th Cong., 1st sess.] The Committee on Claims, to whom was referred the bill (H. R. 3087), for the relief of the Gdynia America Line, Inc., of New York City, N. Y., having considered the same, report favorably thereon with amendments and recommend that the bill, as amended, do pass. The amendments are as follows: Line 7, strike out the word "payment", and insert in lieu thereof "settlement of all claims against the United States". At the end of the bill add: ": Provided further, That no part of the amount appropriated in this Act in excess of 10 per centum thereof shall be paid or delivered to or received by any agent or attorney on account of services rendered in connection with this claim, and the same shall be unlawful, any contract to the contrary notwithstanding. Any person violating the provisions of this Act shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in any sum not exceeding $1,000." The purpose of the proposed legislation is to pay to the Gdynia America Line, Inc., the sum of $2,520 in full settlement of all claims against the United States for duplicate revenue stamps. STATEMENT OF FACTS The claimant company, the Gdynia America Line, Inc., purchased revenue stamps in the amount of $2,520 to be attached to the manifests of the motorship Batory, belonging to said corporation. These stamps were paid for by the company's certified check, dated August 26, 1938, and the check was handed to the collector of internal revenue in New York, on September 3, 1938. The stamps were of the following denominations and numbers: Two $1,000 stamps-No. 103791, No. 103792. One $500 stamp-No. 51608. Two $10 stamps- No numbers. These stamps were purchased in connection with the Batory's sailing from New York on July 6, 1938. Apparently the purchase was made in the usual manner and some time subsequent to the securing of the stamps they were in some way lost or destroyed. This was not made known to the claimant company until September 30, 1938, when inspectors inquired as to the reason why stamps were not affixed to the records pertaining to the said sailing of the motorship Batory, from New York on July 6, 1938. It was then that the officials of the Gdynia America Line, Inc., checked back and found that they had actually purchased the stamps and paid for same by their check above mentioned. The claimant company produced the canceled check on October 1 and made an immediate search for the stamps, but they were unable to find any trace of same. According to the record, every possible means was employed to locate these stamps. Upon failure, however, they had no alternative but to purchase a new set of the same denominations, and for the same amount of $2,520. They were instructed by the inspectors to have these stamps affixed not later than Friday, October 7, which would be the time limit set by law. This order was complied with, and as a consequence thereof the claimant company has suffered a direct loss of $2,520, having been forced to duplicate the purchase of the required amount of stamps for that particular shipment. The Treasury Department adheres strictly to regulations in matters of this kind and in view of the fact the claimant company did not produce the stamps and could not make satisfactory proof showing why they could not be produced, as required by provisions of the act of May 12, 1900, relating to the redemption of stamps, as amended by section 1013 (a) of the Revenue Act of 1924, a claim for the refund of $2,520, which had been filed direct with the Treasury Department was rejected on November 17, 1938. As the matter now stands, of course, the claimant company has been taxed doubly for one manifest, and the purpose of this bill is to provide a refund of the duplicate amount, which it is felt is due the claimant company in equity. The bill carries a provision that the Secretary of the Treasury shall require the Gdynia America Line, Inc., to give a surety bond to the United States in the amount of $2,520 to indemnify the Government in the event the original revenue stamps are recovered, such bond to run for such period of time as the Secretary of the Treasury shall prescribe. The Treasury Department has stated that this bond would not serve the proper purpose if the stamps were found and used by other persons, but it is the opinion of your committee that it can be effectively applied in this instance. Furthermore, it appears from the records that it can be reasonably concluded that the stamps were misplaced and in all probability destroyed with waste matter. As before stated, the Department's report is adverse as it naturally would be, inasmuch as the strict provisions of the law cannot be met, but your committee recommend the refund, as it seems that the claimant company is in its present position unduly taxed. The report of the Treasury Department and other pertinent evidence is appended hereto. Hon. AMBROse J. Kennedy, TREASURY DEPARTMENT, Chairman, Committee on Claims, House of Representatives, Washington, D. C. MY DEAR MR. CHAIRMAN: I have your communication of February 23, 1939, transmitting two copies of bill, H. R. 3087 (76th Cong., 1st sess.), for the relief of Gdynia America Line, Inc., of New York City, N. Y., and requesting a statement on this proposed legislation. |