SEVENTIETH CONGRESS . SESS . I. Cii. 167. 1928 . upo n, col lected from, or pa id by or on behalf of, th e taxp ayer
- nor
shall any interest be credited or paid to the taxpayer in respect of any credit or refund allowed or made in respect of such tax . "(f) The benefits of subsections (c), (d), and (e) shall be extended to the taxpayer if claim therefor is filed before the expiration of the perio d of l imitat ions p roperl y appl icable theret o, or before the expiration of six months after the date of the enactment of the Settlement of War Claims Act of 1928, whichever date is the later . The benefits of subsection (d) shall also be extended to the taxpayer if claim therefor is filed before the expiration of six months after the return of the proceeds ." SEC. 19. Subsection (f) of section 10 of the Trading with the Enemy Act, as amended, is amended by adding at the end thereof the following new paragraph " In the case of any such patent, trade-mark, print, label, or copyright, conveyed, assigned, transferred, or delivered to the Alien Pro perty Cus todia n or seiz ed by him, any suit brou ght u nder this subsection, within the time limited therein, shall be considered as having bee n brought by the own er within the meaning of this subsection, in so far as such suit relates to royalties for the period prior to the sale by the Alien Property Custodian of such patent, trade-mark, print, label, or copyright, if brought either by the Alien Property Custodian or by the person who was the owner thereof imme diatel y prio r to t he dat e such patent , trad e-mark , prin t, lab el, or copyright was seized or otherwise acquired by the Alien Property Custodian ." SEC . 20. The proviso of paragraph (10) of subsection (b) of section 9 of the Trading with the Enemy Act, as amended (relatin(r to the return to certain insurance companies), is repealed . SHI P CLAIMS OF FORMER GERMAN NATIONALS SEC . 21 . (a) It shall be the duty of the Arbiter to hear the claims of any partnership, association, joint-stock company, or corporation, and to determine the amount of compensation to be paid to it by the United States, in respect of the merchant vessels " Carl Uiederichsen " and "Johanne" (including any equipment, appur- tenances, and property contained therein), title to which was taken by or on behalf of the United States under the authority of the Joint Resolution of May 12, 1917, and which were subsequently sold by or on behalf of the United States . Such compensation shall be deter mined as pro vided in par agraph (1) of subse ction (b) of secti on 3 of this Act, but the aggregate compensation shall not exceed, in the case of the " Carl Eiederichsen," $166,787 .78 and in the case of the "Johanne," $174,600 (such amounts being the price for which the vessels were sold, less the cost of reconditioning) . The Arbiter shall not make any award under this section in respect of the claim of any partnership, association, joint-stock company, or corporation unless it appears to his satisfaction that all its members and stockholders who were, on April 6, 1917, citizens or subjects of Germany, became, by virtue of any treaty of peace or plebiscite held or f urther treat y conc luded under such tr eaty o f peac e, cit izens or subjects of any nation other than Germany, and that all its members and stockholders on the date of the enactment of this Act were on such date citizens or subjects of nations other than Germany . (b) Upon the determination by him of such compensation the Arbiter shall enter an award in favor of such person of the amount of such compensation and shall certify such award to the Secretary of the Treasury. The amount of such award, together with interest thereon, at the rate of 5 per centum per annum, from July 2, 1921, 277 No refund, etc . Benefits extended to taxpayer filing claim wit hin state d pe riod . Patents , etc . Vol . 40, p . 422, amend- ed. Statu s of suits brought on royalties, for pat ents, etc ., held by Custodian . Res tric tion on r eturn to insurance companies re pea led . Vol . 42, p. 1513, repealed . Ship claims of former German nationals . Arbiter to hear claims for vessels "Carl Died- erichsen" and "Job- anne,"taken by United States. De ter mi nat ion of compensation . Ante, p. 256 . Conditions if of own- ership by Germans, when tak en . Claima nts now of other nation than Ger- many. Award to be certified to Secretary of the Treasury . Payment authorized .
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