SIX'l.`Y—EIGHTH CONGRESS. Sess. I. CHS. 234-236. 1924. 355 Sec. 1202. Any taxpayer who has made return of the taxes im- BQSNUE M {W **:2*- posed bg Parts I and II of Title II of the Revenue Act of 1921, for thug:-Qrwm iii;. ms a perio of less than a ear and beginning and ending within the calendar vear 1923, shall be entitled to an allowance by credit or refund of 25 per centum of the amount shown as the tax upon his return. If the correct amount of the tax for such period is determined to be in excess of the amount shown as the tax u on the return, the taxpayer shall be entitled to the benefits of subdlivision (f) of section 1200 of this Act. Sec. 1203. The allowance provided in sections 1201 and 1202 %¤¤:,¤»¤§,<;;·g¤f,$¤°¤di¤ » shall, under rules and re lations prescribed by the Commissioner if;-ibiaim ° _°r°` with the approval of the Sldcretary, be made in a similar manner to that provided in section 1200. Sec. 1204. The interest provided in section 1019 of this Act shall Ij§’,,}f’f,‘{'§‘4.§_°“°'°d‘ not be allowed in respect of the allowance provided for in this title. Sec. 1205. The benefits of the allowance rovided for in this title ,,,§·‘,@‘e°,j;,g*,§·;f,°’bg'*§P*,2:j shall be granted to the taxpayer under rules and regulations pre- scribed. scribed by the Commissioner with the approval of the Secretary. Sec. 1206. Terms defined in the Revenue Act of 1921 shall, when AQ¤¤¤ié;>‘;¤$di¤*¤f¤¤ used in this title, have the meaning assigned to such terms in that Act. ° °°° ' Approved, June 2, 1924 at 4 o’clock and 1 minute P. M. Juno 1924. CHAP. 235.—An Act Granting the consent of Con to the construction of a bridge across the Niagara River and Black Rock lP°b“"· N°· md Be it enacted by the Senate and House 0 Representatives of the . United States of America in Oongreas asaeinbkd, That the consent a1ilcxi°%4ierlii.ii}‘Qi.°°d of Congress is hereby granted to the Buffalo and Fort Erie Public E,l?§‘mpY,w§"dB,i'5°§, Bridge Company, a corporation organized under the laws of the §g'g§g“{g,m,?’ *""'¥°· State of New York, and its successors and assigns, to construct, ` ` mamtam, and operate a bridgg and approaches ereto across the Niagara River and the Black ock Canal, at a oint suitable to the interests of navigation, within or near the city limits of Buffalo in C the county of Erie and State of New York, in accordance with the V:1.84,p,g:· provisions of the Act entitled "An Act to regulate the construction ,,",,,,,,,_ of bridges over navigable waters," approved March 23, 1906: Pro- rumen xnluu vcvided, That, subject to the provisions of this Act, the Secretary of '°m"°’ War may permit the corporation herein named, its successors and assigns, to construct a tunnel or tunnels under said river and canal in lieu of the bridge herein authorized, in accordance with the foregoing Act approved March 23, 1906, so far as the same may be appli- ‘ cable: Provulled further, That before the construction of said bri ge ,,,§§’§§'g‘f‘ °' C""°°" or tunnel shall be begun all proper and requisite authority therefor shall be obtained from the Government of the Dominion of Canada. Timumimwm Sec. 2. That this Act shall be null and void unless the construe- ` tion of said bridge or tunnel is commenced within two years and completed within five years from the date of aplproval hereof. Sec. 3. That the right to alter, amend, or repea this Act is hereby 'm°°°1m'°°i' expressly reserved. Approved, June 3, 1924. June 3»1D24~. CHAP. 236.—An Act Granting the consent of Congress to the Panola- Quitman Drainage District to construct, maintain, and operate a dam in Tails- lP¤Ni¤» N¢>·17&l hatchie River. Be it enacted b the Senate and House o R esentatives of the H mai, United States 03; America in Oongre-xsf a.s?;;n/bled, That the T mv"
