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Page:United States Statutes at Large Volume 45 Part 1.djvu/915

 864 SEVENTIETH CONGRESS. SEss. I. CH. 852. 1928. TAX ON ADMISS IONS SEC. 412. TAX ON SALE OF TICKETS BY BROKERS. AND DUES Sales by brokers . (a) Paragraph (2) of subdivision (a) of section 500 of the Vol.44,p. 91, amend- ed. Revenue Act of 1926 is amended to read as follows Additio nal, on sale s "(2) Upon tickets or cards of admission to theaters, operas, and at advanced prices at other than th eat er other places of amusement, sold at news stands, hotels, and places ticket offices. other than the ticket offices of such theaters, operas, or other places of amusement, at not to exceed 75 cents in excess of the sum of the established price therefor at such ticket offices plus the amount of any tax imposed u nder paragraph (1 ), a tax equivalent to 5 per centum of the amount of such excess ; and if sold for more than 75 cents in excess of the sum of such established price plus the amount of any tax imposed under paragraph (1), a tax equiva- lent to 50 per centum of the whole amount of such excess, such taxes to be returned and paid, in the manner and subject to the interest provided in section 502, by the person selling such tickets ; " Effective in 30 days. (b) Subsection (a) of this section shall take effect on the expira- tion of thirty days after the enactment of this Act. Club dues tax. SEC. 413 . CLUB DUES TAX. e Vol.44,p. 92, amend- (a) Section 501 of the Revenue Act of 1926 is amended to read as follows Rates. " SEC . 501 . (a) There shall be levied, assessed, collected, and paid a tax equivalent to 10 per centum of any amount paid- Membership dues. " ( 1) As dues or membership fees to any social, athletic, or sport- ing club or organization, if the dues or fees of an active resident annual member are in excess of $25 per year ; or Initiation fees. " ( 2) As initiation fees to such a club or organization, if such fees amount to more than $10, or if the dues or membership fees, not including initiation fees, of an active resident annual member are in excess of $25 per year . Pa ym ent by mom- be rs " ( b) Such taxes shall be paid by the person paying such dues or. Fraternal lodges, etc., fees. exempt . (c) There shall be exempted from the provisions of this section all amounts paid as dues or fees to a fraternal society, order, or association, operating under the lodge system, or to any local fra- ternal organization among the, students of a college ments e or university. Life membership pay. In the c ase of life member ships a life member shall pay a nnuall y, at. the time for the payment of dues by active resident annual members, a tax equivalent to the tax upon the amount paid by such a member for dues or membership fees other than assessments, but shall pay Terms "dues" and no tax upon the amount paid for life membership. "initiation fees" con- " ( d) As used in this section, the term `dues' includes any strued . assessment irrespective of the purpose for which made ; and the term `initiation fees', includes any payment, contribution, or loan required as a condition precedent to membership, whether or not any such payment, contribution, or loan is evidenced by a certificate of interest or indebtedness or share of stock, and irrespective of the Effective in 30 days. person or organization to whom paid, contributed, or loaned ." (b) Subsection (a) of this section shall take effect on the ex- piration of thirty days after the enactment of this Act. Ret urns. SEC. 414 . RETURNS OF ADMISSIONS AND DUES TAX. "Monthly returns" str uck out, and "re- (a) Section 502 (a) of the Revenue Act of 1926 is amended by turns" in lieu . Vol .44,p. 93, amend. striking out " monthly returns " and inserting in lieu thereof ed. " returns ". (b) Sec tion 502(b) of such Act is amended by st riking out " monthly return " and inserting in lieu thereof " return ".

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Page:United States Statutes at Large Volume 45 Part 1.djvu/916

 SEVENTIETH CO NGRE SS. SEss. I. Cu. 852. 1928 . 865 PART III-EXCISE TAXES EXCISE TAXES SEC. 421. AUTOMOBILE TAX. Automobile tax. Se cti on 600(1) of the Rev en ue Act of 192 6 is repealed. Vo p l. ea led 44,p .93, repealed SEC. 422. RE FUND OF AUTOMOB ILE TAX TO MAN UFACTUR ER, Refu nd of automo - PRO DUCER, OR IMP ORTER. bile tax. (a) Where prior to the date of the enactment of this Act any Refund or abate- ment on prior sale by article subject to the tax imposed by section 600(1) of the Revenue manufacturer, etc ., to Act of 1926 has been sold by the manufacturer, producer, or im- s a~eler, and held for porter, and is on such date held by a dealer and intended for sale, there shall be refunded to the manufacturer, producer, or importer the amount of the tax, or if the tax has not been paid, the tax shall be abated. b) As used in this section the term " dealer " includes a whole-dealerTerms c ons tru ed, ( " ." saler, jobber, or distributor. For the purposes of this section, an article shall be considered as "held by a dealer" if title th eret o "Held by dealer." has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title to such article or possession thereof has not at any time been transferred to any person other than a dealer. (c) Under regulations prescribed by the Commissioner, with the fu App licati on of re- approva appthe Secretary, the refund provided by this section (1) may be applied as a credit against the tax shown by subsequent ret urns of the manu factur er, p roduc er, o r impo rter, and (2) may be made to the dealer instead of to the manufacturer, producer, or importer, if the manufacturer, producer, or importer waives any claim for the amount so to be refunded. (d) When the refund, credi t, or abate ment provid ed fo r in this Manufacturer, etc ., > > to remit refund, etc ., to section has been allowed to the manufacturer, producer, or importer, dealer . he sha ll remit to the dealer t o whom w as sold the arti cle in r espect of which the refund, credi t, or abate ment was al lowed, so much of th at amount of the tax corresponding to the refund, credit, or abatement, as was paid or agreed to be paid by the dealer. Upon faiTueele damages for the failure of the manufacturer, producer, or importer to make such remiss ion he s hall be liable t o the de aler for damages in the amount of three times the amount thereof, and the court shall include in any judgmen t in fav or of th e dealer in any suit for the rec overy of such damages, costs of the suit and a reasonable attorney's fee to be fixed by the court. SEC. 423. REFUND OF AU TOMO BIL E TAX TO VENDEE. Refund to vendee. (a) If (1) any person has, prior to January 1, 1928, made a bona Contract for sale . y > > Vendor to refund tax fide contract with any other person for the sale or lease, after the to vendee if price in- cluded i n contrac t, and enactment of this Act, of any article in respect of which a tax 'IS deduction not permit- imposed by section 600(1) of the Revenue Act of 1926, and (2) the ted ther eby. contract price includes the amount of the tax imp osed by such section, and (3) such contract does not permit the deduction from the amount to be paid thereunder of the who le of the tax imposed by such section, then the vendor or lessor shall refund so much of the amount of such tax as is not so permitted to be deducted from the contract price. (b) Any refund by the vendo r or lessor under subsectio n (a) sale . Refund at time of shall be made at the time the sale or lease is consummated. Upon failure. damages on the failure of the vendor or lessor so to refund, he shall be liable to the vendee or lessee for damages in the amount of three times the amount of such refund, and the court shall include in any judgment in favor of the vendee or lessee in any suit for the recovery of such damages, costs of the suit and a reasonable attorney's fee to be fixed by the court.

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Page:United States Statutes at Large Volume 45 Part 1.djvu/917

 866 EXCISE T AXES Refun d of automob ile accessories tax. None to be made on tax imposed. Vol.43,p.322;Vol .4 2, p.291: Vol.40, p. 1112 . Exceptions. Judgment of court. If in excess of proper amount. On bond for repay- ment by manufacturer, etc., of refund not dis- tributed to dealer. R efund ing tax on au tomob ile acces sori es, repealed . Ante, pp. 30, 16 9, repealed . Cigar packages. R. S., sec. 3392, p. 666, amended. Packages required . Vol. 44, p .88, amend- ed. Punishment for vio- lations. Provisos. Re tail sales from boxes. Number allowed each employee with- out stamps. SEVENTIETH CONGRESS. SEss. I. Cii. 852 . 1928 . SEC. 424. REFUND OF AUTOMOBILE ACCESSORIES TAX. (a) No refund shall be made of any amount paid by or collected from any manufacturer, producer, or importer in respect of the tax imposed by subdivision (3) of section 600 of the Revenue Act of 1924, or subdivision (3) of section 900 of the Revenue Act of 1921 or of the Revenue Act of 1918, unless either- (1) Pu rsuant to a judgme nt of a cour t in an actio n duly begun prior to April 30, 1928 ; or (2) It is est ablish ed to the sa tisfac tion of the C ommiss ioner that such amount was in excess of the amount properly payable upon the sale or lease of an article subject to tax, or that such amount was not collected, directly or indirectly, from the pur- chaser or lessee, or that such amount, although collected from the purchaser or lessee, was returned to him ; or (3) The Commissioner certifies to the proper disbursing officer that such manufacturer, producer, or importer has filed with the Commissioner, under regulations prescribed by the Commissioner with the approval of the Secretary 2 a bond in such sum and with such sureties as the Commissioner deems necessary, conditioned upon the immediate repayment to the United States of such portion of the amount refunded as is not distr ibute d by such manu factu rer, prod ucer, or impor ter, within six months after the date of the payment of the refund, to the persons who purchased for purposes of consumption (whether from such manufacturer, producer, importer, or from any other person) the articles in respect of which the refund is made, as evidenced by the affidavits (in such form and contain- ing such statements as the Commissioner may prescribe) of such purchasers, and that such bond, in the case of a claim allowed after February 28, 1927, was filed before the allowance of the claim by the Commissioner. (b) The second proviso under the heading " Internal Revenue " in section 1 of the First Deficiency Act, fiscal year 1928, and the second proviso of the fourth paragraph under the heading " Internal Reve nue Serv ice " in section 1 of the Treasury and Post Office Appropr iation Act f or the fisca l year 1929, are re pealed. SEC. 425 . CIGAR PACKAGES. (a) Section 3392 of the Revised Statutes, as amended, is amended to read as follows " SEC. 3392 . All cigars weighing more than three pounds per thou- sand shall be packed in boxes not before used for that purpose con- taining, respectively, three, five, seven, ten, twelve, thirteen, twenty, twenty- five, fifty, one h undred, two hundred , two hundre d and fifty, or five hundred cigars each ; and every person who sells, or offers for sale, or delivers, or offers to deliver, any cigars in any other form than in new boxes as above described, or who packs in any box any cigars in excess of or less than the number provided by law to be put in ea ch box, r espective ly, or wh o falsely brands a ny box, o r affixes a stamp on any box denoting a less amount of tax than that required by law, shall be fined for each offense not more than $1,000 and be imprisoned not more than two years : Provided, That nothing in this section shall be construed as preventing the . sale of cigars at retail by retail dealers from boxes packed, stamped, and branded in the manner prescribed by law : Provided further, That each employee of a manufacturer of cigars shall be permitted to use, for personal cons umpti on an d for exp erime ntal purp oses, not to e xceed twen ty- one cigars per week without the manufacturer of cigars being required to pack the same in boxes or to stamp or pay any internal-

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Page:United States Statutes at Large Volume 45 Part 1.djvu/918

 SEVENTIETH CONGRESS. SESS. I. CH. 852. 1928 . 867 revenue tax thereon, such exemption to be allowed under such rules and regulations as the Secretary of the Treasury may prescribe ." (b) This section shall take effect on the expiration of thirty days Effective in 30 days . after the enactment of this Act . PART IV-SPECIAL TAXES SEC. 431 . TAX ON USE OF FOREIGN BUILT BOATS . Foreign-built boats . Tax on, repealed . Section 702 of the Revenue Act of 1926 (imposing a tax on the vol. 44, p. 95, re. use of certain foreign-built boats) is repealed, to take effect July 1, peale d . 1928 . SEC. 432. TAX ON NARCOTICS . The fourth paragraph of section 1 of the Act entitled "An Act to Tax al 44, p ss, ame nd- provide for the registration of, with collectors of internal revenue, ed. and to impose a special tax upon all persons who produce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparations, and fo r oth er pu rposes ," ap proved Dece mber 17, 1914, as amended, is amended to read as follows, effective July 1, 1928 : " Importers, manufacturers, producers, or compounders, $24 a Ra tes. ye a r ; whol esale dealers, $12 a year ; retail dealers, $3 a year ; phy- sicians, dentist s, veter inary su rgeons, and othe r practit ioners l aw- fully en titled t o distri bute, di spense, give awa y, or adm inister any of the aforesaid drugs to patients upon whom they in the course of their professional practice are in attendance, shall pay $1 each year o r fra ction there of du ring w hich they engage in any of such Fraction of a year. activities. " SPECIAL TARES PART V-STAMP TAXES STAMP TAXES SEC. 441. I NSTR UMENT S OF AGRI CULT URAL COOP ERAT IVE A SSO- Agricultural cooper . CIA TI ONS EXEMPT . ative associations. Se ct ion 801 of the Revenue Act of 1926 is amended by striking out S tm4, ex empt i 99 s. the period at the end thereof and inserting a semicolon and the fol- ea . lowing : " or stocks and bonds and other certificates of indebtedness Stocks, etc., of agri- cultural cooperative as- issued by any farmers' or fruit growers' or like associations organized sociations. and operated on a cooperative basis for the purposes, and subject to the conditions, prescribed in paragraph (12) of section 231 ." Vol.44,p. 40. SEC. 442. TAX ON STEAMSHIP TICKETS . Steamship tickets . (a) Subdivision 5 of Schedule A of Title VIII of the Revenue ed ol .44,p .503,amend- Act of 1926 is amended to read as follows " 5. Passage ticket, one way or round trip, for each passenger, sold ti Foreign pa ssage or issued in the United States for passage by any vessel to a port or place not in the United States, Canada, Mexico, or Cuba, if costing Cuba, added. not exceeding $30, $1 ; costing more than $30 and not exceeding $60, $3 ; costing more than $60, $5. This subdivision shall not apply to Exemp tion. passage tickets costing $10 or less ." (b) Subsection (a) of this section shall take effect on the expira- Effeetivein3odays. ti on of thirty da ys after the enactment of thi s Act. SEC. 443 . SALE OF STAMPS AT POST OFFICES . Sale of s tamps at post offices. Title VIII of the Revenue Act of 1926 is amended by adding after vo1 .44,p.los,amend- sect ion 807 a new sect ion to read as fol lows " SEc. 808 . The Commissioner shall furnish to the Postmaster Gen- at To of ove•25,000 eral without prepayment a suitable quantity of adhesive stamps to i nha bita nts . be distributed to and kept on sale by the various postmasters in the

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Page:United States Statutes at Large Volume 45 Part 1.djvu/919

 868 SEVENTIETH CONGRESS. -St,ss. T. CA. '852. 1928. STAMP TAXES United States in cities of over 25,000 inhabitants. The Postmaster Bond and acconnta- bility. General may require each such postmaster to give additional or increased bond as postmaster for the value of the stamps so fur- nished, and each such postmaster shall deposit the receipts from the sale of such stamps to the credit of and render accounts to the Post- Monthly transfer of master General at such times and in such form as he may by regu- collections. lations prescribe. The Postmaster General shall at least once monthly transfer all collections from this source to the Treasury as i nter nal- reve nue coll ecti ons. " LIQUOR TAXES PAR T VI -LIQ UOR TAXE S Tax on still wines . SEC. 451. TAX ON STILL WINES . Former l aw . (a) So much of section 611 of the Revenue Act of 1918 as reads Vol . 40,p .1110,amend- as follows : ed . " On wines containing not more than 14 per centum of absolute alcohol, 16 cents per wine gallon, the per centum of alcohol taxable under this section to be reckoned by volume and not by weight ; " On wines containing more than 14 per centum and not exceeding 21 per centum of absolute alcohol, 40 cents per wine gallon ; " On wines containing more than 21 per centum and not exceeding 24 per centum of absolute alcohol, $1 per wine gallon ; " is amended to read as follows : Now rates. " On wines containing not more than 14 per centum of absolute alcohol, 4 cents per wine gallon, the per centum of alcohol taxable under this section to be reckoned by volume and not by weight ; " On wines containing more than 14 per centum and not exceeding 21 per centum of absolute alcohol, 10 cents per wine gallon ; " On wines containing more than 21 per centum and not exceeding 24 per centum of absolute alcohol, 25 cents per wine gallon ; " . (b) Such section is further amended by adding at the end thereof two new paragraphs to read as follows Tax free, it for vinegar "Any such wines may, under such regulations as the Secretary or dealcoholized wines. may prescribe, be sold or removed tax free for the manufacture of vinegar, or for the production of dealcoholized wines containing less than one-half of 1 per centum of alcohol by volume. Dealcoholized with " The taxes imposed by this section shall not apply to dealcoholized less than one-half of 1 per cent, not taxed . wines containing less than one-half of 1 per centum of alcohol by volume ." In effect in 30 days. (c) Subsections (a) and (b) of this section shall take effect on the expiration of thirty days after the enactment of this Act. Grape brandy. SEC. 452. TAX ON GRAPE BRANDY USED IN FORTIFYING. Reduction of tax on. (a) Section 612 of the Revenue Act of 1918 (imposing tax on amended 0, p. 1110, grape brandy or wine spirits used for the fortification of wines) is amended by striking out " 60 cents per proof gallon " and inserting in lieu thereof " 10 cents per proof gallon " and by adding at the Tax as exe mpti on if end of the first proviso a colon and the following : " Provided further, used for vinegar, etc . That when such wines are sold or removed for the manufacture of vinegar, or the production of dealcoholized wines containing less than one-half of 1 per centum of alcohol by volume, the tax on such grape brandy or wine spirits under this section, shall, under such Effective in 30 days. regulations as the Secretary may prescribe, be abated or refunded ." (b) Subsection (a) of this section shall take effect on the expira- tion of thirty days after the enactment of this Act. Cereal beverages. SEC. 453. TAX ON CEREAL BEVERAGES. Tax repealed in 30 days. Section 903 of the Revenue Act of 1926 is repealed, to take effect Vol. 44, p. 105, re- pealed. on the expiration of thirty days after the enactment of this Act.

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Page:United States Statutes at Large Volume 45 Part 1.djvu/920

 SEVENTIETH CONGRESS. SESS. I. CH. 852 . 1928 . 869 TITLE III-AMENDMENTS TO 1926 INCOME AMESINN CO SESTAX 1928 TAX SEC. 501 . AFFILIATED CORPORATIONS-STATUTE OF LIMITA- tions. corpora- SEC. (a) Section 240 of the Revenue Act of 1926 is amended by adding ea vol .44, p .46, amend- at the end thereof a new subdivision to read as follows : If notic e of defi cienc y "(h) (1) If a notice under subdivision (a) of section 274 in for fo rmer years h as respect of a deficiency for the taxable year 1922, 1923, 1924, 1925 been mailed to corpora . 3 5 7 7, lion,suspension olrun- 1926, or 1927, has been mailed to a corporation, the suspension of the ning of statute of limi- running of the statute of limitations, provided in subdivision (b) of tations, applies. section 277 and in subdivision (1) of section 283, shall apply in the Vol. 44, pp.55,58,6 ca se of cor porat ions with whic h suc h cor pora tion made a con soli - dated return for such taxable year . For 1921 and prior "(2) If a notice under subdivision (a) of section 274 in respect years. of a deficiency for the taxable year 1921 or any previous taxable year has been mailed to a corporation, the suspension of the running of the st atute of lim itatio ns pro vided in subd ivisio n (b) of sec tion 277 and in subdivision (1) of section 283, shall apply in the case of the corporations with which such corporation was affiliated, deter- mined in accordance with the law applicable to the year in respect of which the deficiency is asserted." Application if limi- (b) Subsec tion ( a) of this s ection shall apply in all cases where tation period not ex- the period of limitation has not expired prior to the enactment of A ired' this Act . SEC. 502. EXTENSION OF TIME FOR PAYMENT OF DEFICIENCIES . p Ex tension of de time for ficen . ti es . Se ction 274 (k) of the Revenue Act of 1926 is amended by striking Vol.44,p . 57, amend . out may grant an extension for the payment of such deficiency ed. or any part thereof for a period not in excess of 18 months " and inserting in lieu thereof "may grant an extension for the payment ceFur ther time in ex- of such deficiency or any part thereof for a period not in excess of 18 months, and, in exceptional cases, for a further period not in excess of 12 months ." SEC. 503. REQUEST FOR PROMPT ASSESSMENT. Requ est for prom pt ass essm ent. Section 277 (a) (4) of the Revenue Act of 1926 is amended to e Vol .44,p .58, amen d. rea d as f ollows Assessment, etc ., "(4) In the case of income received during the lifetime of a dece- within one year after dent, or by his estate during the period of administration, or by a written request by executors, etc . corporation, the tax shall be assessed, and any proceeding in court without assessment for the collection of such tax shall be begun, within one year after written request therefor (filed after the return is made), by the executor, administrator, or other fiduciary repre- senting the estate of such decedent, or by the corporation, but not after the expiration of the period prescribed for the assessment of the tax in paragraph (1), (2), or (3) of this subdivision . This Application to a cor- poration intending dis . paragraph shall not apply in the case of a corporation unless (A) solution. such written request notifies the Commissioner that the corporation contemplates dissolution at or before the expiration of such year ; and (Bp) the dissolution is in good faith begun before the expiration Not applicable im. of such year ; and (C) the dissolution is completed ; nor shall it less request filed. apply in the case of income of a corporation or of an estate during the period of administration unless the written request is filed after the enactment of the Revenue Act of 1928 ."

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Talk:The History of England from the Accession of James II/Chapter III

Where is the source for this page? It is so long and dense, it it impossible for me to read. A source would not only help with verification for other editors, but would aid those of use that canot read long, dense, wide text and therefore have to skip anything that "Find" does not do the trick. If we don’t know what to look for, "Find" is useless. Thanks, Mattisse (talk) 22:35, 24 September 2010 (UTC)


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Page:United States Statutes at Large Volume 45 Part 1.djvu/921

 870 SEVENTIETH CONGRESS. SEss. I. CH. 852. 1928. AMENDMENTS TO 1926 SEC. 5 04 . SUSPENSION OF RUNNIN G OF STATU TE OF LIMI TATIONS. INCOME TAX t,o satnte of limita (a) Section 277(b) of the Revenue Act of 1926 is amended to Vol, 44, p . 58, amend- rea d as f ollows ed . Suspension of run- "(b) The running of the statute of limitations provided in this ping of, on assessments section or in section 278 on the making of assessments and the begin- and collections, during g prohibited period . fling of distraint or a proceeding in court for collection, in respect of any deficiency, shall (after the mailing of a notice under sub- Vol.44,p.55. division (a) of section 274) be suspended for the period during which the Commissioner is prohibited from making the assessment Unt il decision of or beginning distraint or a proceeding in court (and in any event, Board, etc . if a proc eeding in re spect of the defic iency i s plac ed on the do cket of the Board, until the decision of the Board becomes final), and for Application if period 60 days thereafter . " not expired . (b) Subsection (a) of this section shall apply in all cases where the period of limitation has not expired prior to the enactment of this Act. Sta tute of limits- dons. 505 . SAME-TRANSFEREE CASES. . Vol.44,p. 61, amend- (a) Section 280(d) of the Revenue Act of 1926 is amended to read ed. as follows Suspension of run- u (d) The running of the statute of limitations upon the assessment ning of, upon liabili- ties of tr ansferees, etc ., .of the liability of a transferee or fiduciary shall, after the mailing of during prohibited pe- y y 5 g Hod. the notice under subdi vision (a) o f secti on 274 to th e tran sferee or Vol. 44, p. 55 . fiduciary, be suspended for the period during which the Commis- sioner is prohibited from making the assessment in respect of the liability of the transferee or fiduciary (and in any event, if a pro- Unti l de cis ion of ceeding in respect of the liability is placed on the docket of the Board, etc . Board until the decision of the Board becomes final), and for 60 Application of period days tbere after ." not expired . (b) Subsection (a) of this section shall apply in all cases where the period of limitation has not expired prior to the enactment of this Act. tio Wai ve rs iodof i ita - SEC . 506. WAIVERS AFTER EXPIRATION OF PERIOD OF LIMITA . tion . TION. ed Vol . 44p .59, amend- (a) Section 278 (c) and (d) of the Revenue Act of 1926 are At an y time before amended to read as follows : assessment, by written ƒ consent of commis- (c) Where before the expiration of the time prescribed in section sinner and ta xpayer . Vol . 44, 277 for the assessment of the tax, both the Commissioner and the ,p.58. taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon . The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of Agreement in writ- the period previously agreed upon. ing, for extending col- lection of income tax, (d) Where the assessment of any income, excess-profits, or war- etc ., by court action, profits taxes imposed by this title or by prior Act of Congress has been made (whether before or after the enactment of this Act) within the period of limitation properly applicable thereto, such tax may be collected by distraint or by a proceeding in court (begun before or after the enactment of this Act), but only if begun (1) within six years after the assessment of the tax, or (2) prior to the expiration of any period for collection agreed upon in writing by the Commis sioner and t he tax payer before the ex pirati on of such s ix-yea r period. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period New subdivision. previously agreed upon. " ed Vol.44,p. 59, amend. (b) Section 278 of the Revenue Act of 1926 is further amended by adding at the end thereof a new subdivision to read as follows hereafter . valid "(f) Any agreement which would be within the provisions of. subdivision (c) or (d) of this section but for the fact that it was

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Page:United States Statutes at Large Volume 45 Part 1.djvu/922

 SEVENTIETH CONGRESS. SESS. I. Ca. 852. 1928 . 871 executed after the expiration of the period of limitation extended by AMENDMENTS To 1926 INC OME TAX such agreement, shall be valid and effective according to its terms if entered into after the enactment of the Revenue Act of 1928 and before January 1, 1929 ." (c) The amendments ma de by th is section to the Revenue Act of Validit y of prior waivers not affected . 1926 shall not be construed as in any manner affecting the validity of waivers made prior to the enactment of this Act, which shall be determined according to the law in existence at the time such waiver was filed . SEC. 507. OVERPAYMENTS FOUND BY BOARD OF TAX APPEALS . Overpayments . Section 284(e) of the Revenue Act of 192 6 is amended to read ea'o1 .44, p . C7, amend- Section follows "(e) If the Board finds that there is no deficiency and further credit or refund to taxpayer of, found by finds that the taxpayer has made an overpayment of tax in respect Bo ard . of the taxable year in respect of which the Commissioner determined the deficiency, the Board shall have jurisdiction to determine the amount of such overpayment, and such amount shall, when the decision of the Board has become final, be credited or refunded to the taxpayer as provided in subdivision (a). Unless clai m for Time limitation. credit or refund, or the petition, was filed within the time pre- scribed in subdivision (g) for filing claims, no such credit or refund sh all be m ade of any p orti on of the tax pa id m ore than four years (or, in the case of a tax imposed by this title, more than three years) before the filing of the claim or the filing of the peti tion, w hich ever is ear lier ." TITLE IV-ADMINISTRATIVE PROVISIONS visidm inistrative pro. TITLE 601 . BOARD OF TAX APPEALS-PROCEDURE . Board of Tax Ap- peals. Sections 906 and 907(a) and (b) of the Revenue of 1924, as Amend ment s . amend ed, a re fur ther amend ed to read as fo llows "SEC. 906 . a The chairman may from time to time divide the Divisions to be as- sig ned. Board into divisions of one or mo re members, assign the members ea. Vol. 44p .106,amend- am end- of the Board thereto, and in case of a div ision of more than one member, designate the chief thereof. If a division, as a result Filli ng va canc ies. of a vac ancy or the abse nce or i nabi lity of a me mber ass igne d there to to serve ther eon, is com posed of less than the number of members designated for the division, the chairman may assign other members to the division or direct the division to proceed with the transaction of business without awaiting any additional assign- ment of members thereto. A division shall hear, and make a deter- mination Duties upon , any pro ceed ing inst itut ed before the B oard and any motio n in c onnec tion therew ith, assig ned to such divi sion b y Report of determine- the chairman, and shall make a report of any such determination tions . which constitutes its final disposition of the proceeding. "(b) The report of the division shall become the report of the Effect of report . Board within 30 days after such report by the division, unless within such period the chairman has directed that such report shall be reviewed by the Board . Any preliminary action by a division Preliminary action. which does not form the basis for the entry of the final decision shal l not be su bject to r eview by the Board except in accordance with such rules as the Board may prescribe . The report of a divi- sionshall not be a part of the record in any case in which the chair- man directs that such report shall be reviewed by the Board . c) If a pe tition f or a red etermina tion of a defici ency has been effect of d ismissing "( petition for redeter- filed by the taxpayer, a decision of the Board dismissing the pro- mination of deficienc y. ceeding shall be considered as its decision that the deficiency is the amount determined by the Commissioner. An or der spec ify-

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Page:United States Statutes at Large Volume 45 Part 1.djvu/923

 872 SEVENTIETH CONGRESS. SEss. I. CH. 852. 1928 . REVENUE ACT OF 1928 ing such amount shall be entered in the records of the Board unless the Board can not deter mine such amount from the record in the proceeding, or unless the dismissal is for lack of jurisdiction. Da tes of decisions, "(d) A decision of the Board (except a decision dismissing a etc . proceeding for lack of jurisdiction) shall be held to be rendered upon the date that an order Specifying the amount of the deficiency If proceedings are is entered in the records of the Board . If the Board dismisses a dismiss edd pr oceedi ng for reaso ns oth er tha n lack of jur isdict ion an d is u nable fr om the recor d to d etermi ne the amoun t of th e defi ciency deter mined by the Commissioner, or if the Board dismisses a proceeding for lack of jurisdiction, an order to that effect shall be entered in the re cords of the Board, and the de cision of the Board shall be he ld to be rendered upon the date of such entry . Decision if a ssess - "(e) If the assessment or collection of any tax is barred by any ment barred by limits- lion . statute of limitations, the decision of the Board to that effect shall be consi dered as its decis ion th at the re is n o defi ciency in re spect of such tax. Effect of prior find- a (f) The findings of the Board made in connection with any ings. decision prior to the enactment of the Revenue Act of 1926 shall, notwithstanding the enactment of such Act, continue to be prima fa cie evide nce of th e facts t herein st ated. Early hearings and " SEC . 907 . (a) Notice and opportunity to be heard upon any procedure . proceeding instituted before the Board shall be given to the taxpayer and the Commissioner, and a report upon the proceeding and a decision thereon shall be made as quickly as practicable . T h e decision shall be made by a member in accordance with the report of the Board, and such decision so made shall, when entered, be the Restriction on review decision of the Board . If an opportunity to be heard upon the of decision . proceeding is given before a division of the Board, neither the tax- payer nor the Commissioner shall be entitled to notice and oppor- tunity to be heard before the Board upon review, except upon a Reporting of testi- specific order of the chairman. Hearings before the Board and its mony, etc' divisions shall be open to the public, and the testimony, and, if the Board so requires, the argument shall be stenographically reported. The Board is authorized to contract (by renewal of contract or otherwise) for the reporting of such hearings, and in such contract to fix the terms and conditions under which transcripts will be supplied by the contractor to the Board and to other persons and Rules to be pr e. agencies. The proceedings of the Board and its divisions shall be scribed. conducted in accordance with such rules of practice and procedure ( other than rul es of evid ence) as the B oard may presc ribe and in Pro ceedi ngs involy . acc ordanc e with the r ules o f evid ence a pplicab le in courts of eq uity ing fraudulent evasion of the District of Columbia. In any proceeding involving the issue of tax. whet her th e peti tioner has b een gu ilty of fraud with intent to ev ade tax, where no hearing has been held before the enactment of the Revenue Act of 1928, the burden of proof in respect of such issue Notices. shall be upon the Commissioner. The mailing by registered mail of any pleading, decision, order, notice, or process in respect of proceedings before the Board shall be held sufficient service of such Written report of ple ading, de cision, o rder, not ice, or p rocess. findings, etc . ƒ ( b) It shall be the duty of the Board and of each division to include in its report upon any proceeding its findings of fact or opinion or memorandum opinion. The Board shall report in writing all its fi ndings of fa ct, op inions and me morand um opi nions ." Transferee proceed- ings . SEC. 602 . BOARD OF TAX APPEALS-TRANSFEREE PROCEEDINGS . New Title IX of the Revenue Act of 1924, as amended, is further ed. amended by adding at the end thereof two new sections to read as follows

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 SEVENTIETH CONGRESS. SEss. I. Cx. 852. 1928 . 873 "TRAN SFERE E PROMEDINGS REVENUE ACT OF 1928 Burde n of proof on " SEC. 912. In proceedings before the Board the burden of proof c Burde n ommissioner to show shall be upon the Commissioner to show that a petitioner is liable liability of transferee. as a transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax. " SEc. 913. Upon application to the Board, a transferee of pro Preli mina ry e sami- p- nation of taxpayer's ert of a taxpayer shall be entitl ed un der r ules prescr ibed b the boo ks, etc ., allowed y y transferee apply ing for Board, to a prel imina ry ex aminat ion o f boo ks, pa pers, docu ments, redet ermin atio n of lia- correspondence . and other evidence of the taxpayer or a preceding bility . transferee of the taxpayer's roperty, if the transferee making the application is a petitioner before the Board for the redetermination of his liability in respect of the tax (including interest, penalties, additional amounts, and additions to the tax prov ided by law) imposed up on the taxpayer. Upo n such application the Boar d may pconadnction by sub- require by subpoena, ordered by the Board or any division thereof and signed by a member, the production of all such books, papers, documents, correspondence, and other evidence within the United States the production of which, in the opinion of the Board or division thereof, is necessary to enable the transferee to ascertain the liability of the taxpayer or preceding transferee and will hot result in undue hardship to the t axpaye r or prece ding t ransf eree. Such examination shall be had at such time and place as may be designated in the s ubpoena ." SEC . 603 . BOARD OF TAX APPEALS-COURT REVIEW OF DECISION . ofBoard of decisions Subdiv ision s (c) and (d) of secti on 10 01 of the Revenu e Act of e Vol . 44,p .199,amend- 1926 are amended to read as follows : No stay of collection, "(c) Notwithstanding any provision of law imposing restrictions etc ., un less appeal fil ed on the assessment and collection of deficiencies, such review shall not with bond. operate as a stay of assessment or collection of any portion of the amount of the deficiency determined by the Board unless a petition for review in respect of such portion is duly filed by the taxpayer, and then only if the taxpayer (1) on or before the time his peti- tion for review is filed has filed with the Board a bond in a sum fixed by the Board not exceeding double the amount of the portion of the deficiency in respect of which the petition for review is filed, Conditions of bond. and with surety appr oved by the Board, conditioned upon the pay- ment of the deficiency as finally determined, together wi th any interest, additional amounts, or additions to the tax provided for by Jeopardy b ond. law, or (2) has filed a jeopardy bond under the inco me or estat e Proportionate reduc- tax laws. If as a result of a waiver of the restrictions on the tion for paym ents. asse ssmen t and colle ction ofa defic iency any part of the amoun t determ ined by the Boar d is pai d after the fili ng of th e review bond, such bond shall, at the request of the taxpayer, be proportionately redu ced. Refund of deficiency "(d) In cases where assessment or collection has not been stayed disallowed by c our t . by the filing of a bond, then if the amount of the deficiency deter- mined by the Board is disallowed in whole or in part by the court, the amount so disallowed shall be credited or refunded to the tax- payer, without the making of claim therefor, or, if collection has not been made, shall be abated ." SEC. 604 . SUITS TO REST RAIN ENFORCEM ENT OF LIABILI TY OF focement of res tra in of TRANSFEREE OR FIDUCIARY. transferee or fiduciary. Not to be maintained No suit shall be maintained in any court for the purpose of re- in any court. straining the assessment or collection of (1) the amount of the liability, at law or in equity, of a transferee of property of a taxpayer in respect of any income, war-profits, excess-profits, or estate tax, or (2) the amo unt of t he liabi lity of a fiduci ary unde r sectio n 3467 of the Revised Statute s in res pect of any such tax.

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Page:United States Statutes at Large Volume 45 Part 1.djvu/925

 874 SEVENTIETH CONGRESS. SEss. I. Ca. 852. 1928 . REVENUE ACT OF 1928 SEC. 605. RETROACTIVE REGULATIONS. Ret roact ive regula- ti ons . Section 1108(a) of the Revenue Act of 1926 is amended to read Vol. 44, p. 114, amend- a ed. s follows : Am end ed Treasury a SEC. 1108 . (a) In case a regulation or Treasury decision relat- decision may be with- out retroactive effect. ing to the internal-revenue laws is amended by a subsequent regula- tion or Treasury decision, made by the Secretary or by the Co mmis sion er w ith the appr oval of the Secr etar y, s uch subs eque nt regu lation or Tre asury d ecisio n may, with th e appr oval of the Secretary, be applied without retroactive effect ." Closing agreements. SEC. 606. CLOSING AGREEMENTS . Authorization for, re- (a) Authorization .-The Commissioner (or any officer or employee lating to tax liability . of the Bureau of Internal Revenue, including the field service, authorized in writing by the Commissioner) is authoriz ed to enter into an agreement in writing with any person relating to the liability of such person (or of the person or estate for whom he acts) in r espect o f any in ternal-re venue ta x for an y taxabl e period ending meats, except for fraud . prior to the date of the agreement . Fi nal ity of agree (b) Finality of agreements .-If such agreement is approved by the Secretary, or the Undersecretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be f inal and conclus ive, and, except upon a s howing o f fraud or mal- feas ance, or misrepr esentatio n of a m aterial fact- lowed. Reopening not al- (1) the case shall not be reopened as to the matters agreed upon or the agreement modified, by any officer, employee, or agent of the United States, and No an nul men t, etc., (2) in any suit, action, or proceeding, such agreement, or any in any suit. de terminat ion, assessment, collection, payment , abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded. Former prov ision for (c) Section 1106(b) of the Revenue Act of 1926 is repealed, settlement repealed. Vol. 44, p. 113, re- effective on the expiration of 30 days after the enactment of this pealed . Act, b ut such repeal s hall not affect any agre ement ma de befor e such repeal takes effect. againstU ni t stem SEC. 607 . EFFECT OF EXPIRATION OF PERIOD OF LIMITATION AGAINST UNITED STATES. Tax paid afte r limi- tation expired, deemed Any tax (or any interest, penalty, additional amount, or addition overpayment, and to be to such tax) as sessed o r paid ( whether before o r after the enac tment refunded . of this Act) after the expiration of the period of limitation properly applicable thereto shall be considered an overpayment and shall be credited or refunded to the taxpayer if claim therefor is filed within the period of limitation for filing such claim. Limit atio n ag ain st taxpayer. SEC. 608. EFFECT OF EXPIRATION OF PERIOD OF LIMITATION AGAINST TAXPAYER. Erroneous ref unds of A refund of any portion of an internal-revenue tax (or any tax . interest, penalty, additional amount, or addition to such tax) made after t he enact ment of this Act, shall be consi dered er roneous- (a) if made after the expiration of the period of limitation for filing c laim the refor, u nless wit hin such period claim wa s filed ; or (b) in the case of a claim filed within the proper time and dis- allowed by the Commissioner after the enactment of this Act, if the refund w as made after th e expirat ion of t he perio d of lim itation for filing suit, unless- (1) within such period suit was begun by the taxpayer, or (2) within such period, the taxpayer and the Commissioner agreed in writing to suspend the running of the statute of limitations for filing suit from the date of the agreement to the

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Page:United States Statutes at Large Volume 45 Part 1.djvu/926

 SEVENTIETH CONGRESS. SESS. I. Cx. 852. 1928 . date of final decision in one or more named cases then pending before the United States Board of Tax Appeals or the courts. SEC. 609. ERRO NEOUS CRE DITS. (a) Credit against barred deficiency .-Any credit against a liability in respect of any ta xable year shall be void if any payment in respect of such liability would be considered an overpayment under section 607. (b) Credit of barred overpayment .-A c redit of an overpayme nt in respect of any tax shall be void if a refund of such overpayment would be considered erroneous under section 608. (c) Application of section .-The provisions of this secti on sh all apply to any credit made before or after the enactment of this Act. SEC. 610. REC OVER Y OF AM OUN TS E RRO NEO USLY REFUNDED. (a) Any portion of an inter nal-revenue tax (or any int erest, penalty, additi onal amo unt, or addition to such tax) re fund of which is erroneously made, within the meaning of section 608, after the enactment of this Act, may be recovered by suit brought in the name of the United States, but only if such suit is begun within two years after the making of such refund. (b) Any portion of an internal-revenue tax (or any interest, penalty, additional amount, or addition to such tax) which has been erroneously refunded (if such refund would not be considered as erroneo us under section 608) ma y be rec overed b y suit b rought i n the name of the Uni ted Stat es, but only if such sui t is beg un befor e the expiration of two years after the making of such refund or before May 1, 1928, whichever date is later. SEC. 611. COLLECTIONS STAYED BY CLAIM IN ABATEMENT. If any internal-revenue tax (or any interest, penalty, additional amount, or addition to such tax) was, within the period of limitation properly applicable thereto, assessed prior to June 2, 1924, and if a claim in abatement was filed, with or without bond, and if the col- le cti on of any pa rt th ere of was sta ye d, th en the payment of su ch pa rt (m ade before or within one yea r aft er the enactment of th is Act) shall not be considered as an overpayment under the provisions of section 607, relating to payments made after the expiration of the period of limitation on assessment and collection. SEC. 612. REPEAL OF SE CTI ON 110 6(a) OF 19 26 ACT. Section 1106(a) of the Revenue Act of 1926 is repealed as of Febr uary 26, 1926 . SEC. 613. LIEN FOR TAXES. (a) Section 3186 of the Revised Statutes, as amended, is amended to read as follows "SEC. 3186 . (a) If any person liable to pay any tax neglects or refuses to pay the sa me after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to prop- erty, whether real or personal, belonging to such person . Unless another date is specifically fixed by law, the lien shall arise at the tim e the asses sment list was r eceiv ed by the collector and shall cont inue unt il the l iability for suc h amount is satis fied or becomes unen forceabl e by rea son of l apse of time . "(b) Such lien shall not be valid as against any mortgagee, pur- chaser, or judgment creditor until notice thereof has been filed by the collector- 54835 •-29-PT 1	59 Former refunds. Time of. 875 REVENUE ACT OF 1928 Erroneous credits. Against bar red defi- ciency. Ante, p. 874. Barredoverpay- ment. Ante, p. 874. Appl icati on. Recovery of amounts erro neous ly r efund ed. By suit brought here. after, within two years of refund. Coll ecti ons s taye d by claim in abatement. Payment of any part, not deemed an over- payment. Repeal of section 1106 (a) of 1926 Act. Limitations against United St ates. Vol .44, p .113, amend- ed. Lien for taxes. R.S.,see.3186, p. 612. Unpaid taxes a lien on all property. Vol. 43, p .994, amend. ed. Notice required to mortgagee, etc. Filing.

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Page:United States Statutes at Large Volume 45 Part 1.djvu/927

 876 REV ENUE ACT OF 1928 Under State or Ter- ritor ial l aws. In office of clerk of distr ict c ourt. In office of District of Columbia Sup rem e Court. Issue of c ertif icat e of release by collector. Lien satis fied or u n- enforceable. On acceptance of bond. P artia l di schar ge. Effect of certificate. Accep tance of a s in- gle bond. Ante, p. 854. Application of certifi- cate and bond. Release under former Act repealed. Vol .44, p. 80, amend- ed. Inter est on overp ay- ments. Rate allowed. In case of a credit . SEVENTIETH CONGRESS. SEss. I. CH. 852. 1928. "( 1) in accordance with the law of the State or Territory in which the property subject to the lien is situated, whenever the State or Territory has by law provided for the filing of such notice ; or "(2) in the office of the clerk of the United States District Court for the judicial district in which the property subject to the lien is situated, whenever the State or Territory has not by law provided for the filing of such notice ; or "(3) in the office of the clerk of the Supreme Court of the District of Columbia, if the property subject to the lien is situated in the District of Columbia. "(c) Subject to such regulations as the Commissioner of Internal Reve nue, with the a ppro val o f the Sec retar y of the Treas ury, may prescr ibe, t he col lector of in ternal revenu e char ged wi th an assess - ment in r espec t of any tax- "(1) May issue a certificate of release of the lien if the collector finds that the liability for the amount assessed, together with all interest in respect thereof, has been satisfied or has become unenforceable ; "(2) May issue a certificate of release of the lien if there is furnished to the collector and accepted by him a bond that is con- ditioned upon the payment of the amount assessed, together with all interest in respect thereof, within the time prescribed by law (including any extension of such time), and that is in accordance with such requirements relating to terms, conditions, and form of the bond and sureties thereon, as may be specified in the regulations ; "(3) May issue a certificate of partial discharge of any part of the property subject to the lien if the collector finds that the fair market value of that part of such property remaining subject to the lien is at least double the amount of the liability remaining unsatis- fied in respect of such tax and the amount of all prior liens upon such property . "(d) A certificate of release or of partial discharge issued under this section shall be held conclusive that the lien upon the property covered b y the cer tificate is exting uished. "(e) The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulation provide for the acceptance of a single bond complying both with the requirements of section 272(j) of the Revenue Act of 1928 (relating to the extension of time for the payment of a deficiency), or of any similar provisions of any prior law, and the requirements of subsection (c) of this section . "(f) Su bsecti ons (c), (d), and (e) of this section shall apply to a lien in respect of any internal-revenue tax, whether or not the lien is imposed by this section ." (b) The second sentence of section 315 (a) of the Revenue Act of 1926 is r epealed . SEC . 614 . INTEREST ON OVERPAYMENTS . (a) Interest shall be allowed and paid upon any overpayment in re spect of any inter nal-re venue tax, a t the r ate of 6 per centu m per annum, as follows (1) In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is an addi- tional assessment of a tax imposed by the Revenue Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount.

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Page:United States Statutes at Large Volume 45 Part 1.djvu/928

 SEVENTIETH CONGRESS. SESS. I. Cs. 852 . 1928 . 877 (2) In the case of a refund, from the date of the overpayment REVFNUEACTOF1928 to a dat e preceding the d ate of the refund ch eck by not mo re In case of a refund. than 30 days, such date to be determined by the Commi ssion er. Meaning of "add - (b) As used in this section the term "additional assessment" t 9•nal asse ssmen t ." means a further assessment for a tax of the same character previously paid in par t, and inc lu des the as ses sm ent ofa deficiency of any income or estate tax imposed by the Revenue Act of 1924 or by any subsequent revenue Act. Forme r pro visi ons r e- (c) Section 1116 of the Revenue Act of 1926 is repealed. p voi44, p.119. (d) Subsections (a), (b), and (c) shall take effect on the expira- Effective date, etc. tion of thirty days after the enactment of this Act, and shall be applicable to any credit taken or refund paid after the expiration of such period, even though allowed prior thereto. Interest on judg- SEC. 615. INTEREST ON JUDGMENTS. ments. Jud icial Code. (a) Section 177 of the Judicial Code, as amended, is amended to vol . as, p. 1141, read as follows amended. "SEC . 177. (a) No interest shall be allowed on any claim up to the Allowance restricted on Court of Claims time of the rendition of judgment by the Co urt of Claims, unless j udgme nts . upon a contract expressly stipulating for the payment of interest, ed. 01 .44 ' p' 11s, amend- except as provided in subdivision (b) . "(b) In any ju dgme nt of any co urt rend ered (wh ethe r ag ains t Rate on over- in any court, for United States, a collector or deputy collector of internal revenue, payment of internal a former collector or deputy collector, or the personal representative revenue tax . in case of death) for any overpayment in respect of any internal- revenue tax, interest shall be allowed at the rate of 6 per centum Date. per annum_ upon the amount of the overpayment, from the da te of the payment or collection thereof to a date preceding the date of the refund check by not more than thirty days, such date to be determined by the Commissioner of Internal Revenue ." (b) Subsection (a) of this section shall take effect on the expira- Effective in 30 days. tion of thirty days after the enactment of this Act . SEC. 616. C OMP ROMI SES -CON CEA LMEN T OF ASSETS. com pro mis e, eon cealment of, etc. Punishment for con- Any person who , in connection with any c ompromise under see- cealing property, false tion 3229 of the Revised Statutes as amended, or offer of such com- statement's, et in 7 c ompro mise s of mter - promise, or in connection with any closing agreement under section no l revenue cases . 606 of this Act, or offer to enter into any such agreement, willfully Ante, p ..•8 . 3220 74. ' p's2o' (1) conceals from any officer or employee of the United States any property belonging to the estate of a taxpayer or other person liable in respect of the tax, or (2) receives, destroys, mutilates, or falsifies any book, document, or record, or makes under oath any false state- ment, relating to the estate or financial condition of the taxpayer or other p erson li able in respect of the t ax, shal l, upon convicti on thereof, be fined not more than $10,000 or imprisoned for not more than one year, o r both. SEC. 617. JURISDICTION OF COURTS. Jur isdiction ofc ourts. Power to secure testi- (a) If any person is summoned under the internal-revenue laws mony, etc. t o appear, to testify, or to produce books, papers, or other data, the district court of the United States for the district in which such person resides shall have jurisdiction by appropriate process to com- pel such attendance, testimony, or production of books, papers, or other data. b The district courts of the U nited St ates at the inst ance of the Distrlot court s t• issue orders and pro- United States ere hereby invested with siieh jurisdiction to make meo s, er nder ejudg- and issue, both in actions at law and suits in equity, writs and orders ing internal revenue of i nju ncti on, and of ne ex eat re ublica orders ag oint ing rec eiv ers laws. ,p 11, lih t~ , Vo1 .44 12 1, ame nd- and such other orders and process, and to render such judgments and ed , decrees, granting in proper cases both legal and equitable relief
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Page:United States Statutes at Large Volume 45 Part 1.djvu/929

 878 SEVENTIETH CONGRESS. SEss. I. Cg. 852. 1928. RE VEN UE ACT OF 1928. together, as may be necessary or appropriate for the enforcement of Addit iona l to o ther remedies. the internal-revenue laws. The remedies hereby provided are in addition to and not exclusive of any and all other remedies of the United States in such courts or otherwise to enforce such laws. Ext nesnessesn fenofhooks and witnesses. SEC. 618 . EXAMINATION OF BOOKS AND WITNESSES. am end- ed. Vol. 44,p .113,amend- Section 1104 of the Revenue Act of 1926 is amended to read as fol lo ws Powers conferred on " SEC . 1104 . The Commissioner, for the purpose of ascertaining reven ue of fice rs to se- cure informati on, etc . the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or of any officer or employee of such person, or the attendance of any other person having knowledge in the premises, and may take his testimony with reference to the matter required by law to be included in such return, with power to administer oaths to such person or persons." Minor amendments. SEC. 619. MINOR ADMINISTRATIVE AMENDMENTS. Assessments. (a) Section 1109 of the Revenue Act of 1926 is amended by strik- Vol .4i p.1 14 ame nd- ing out " Except as provided in sections 277, 278, 310, and 311 " and ed. inserting in lieu thereof " Except in the case of income, war-profits, ex cess-prof its, esta te, and g ift taxes ". Refunds. modified. (b ) Sect ion 3220 of the Revised Statutes, as amended by section Vol. 44, p .115,amend . 1111 of the Revenue Act of 1926, is amended by striking out " Except ed . as otherwise provided in sections 284 and 319 of the Revenue Act of 1926 " and inserting in lieu thereof " Except as otherwise provided by law in the case of income, war-profits, excess-profits, estate, and Erroneously collected gift taxes ". taxes. (c) Secti on 3228 of the Revised Statutes, as amended by section Excep tion modifie d. 1112 of the Revenue Act of 1926, is amended by striking out " except ame nd- ed . •1 .44, p .u5,amena- as provided in sections 284 and 319 of the Revenue Act of 1926" and inserting " except as otherwise provided by law in the case of income, war-profits, excess-profits, estate, and gift taxes ". Returns. (d) Section 3176 of the Revised Statutes, as amended by section Excep tion modifie d. Vol. 44,p .112,amend- 1103 of the Revenue Act of 1926, is amended by striking out "other ed. than a return under Title II of the Revenue Act of 1924 or Title II 4 of the Revenue Act of 1926 " an d inse rting in lie u ther eof " other than a return of income tax ", General provisions . Definitions. Meaning of terms. " Person ." " Corporation ." "D omes tic ." "Foreign . " TITLE V-GENERAL PROVISIONS SEC. 701 . DEFINITIONS. (a) When used in this Act- (1) The term "person" means an individual, a trust or estate, a partnership, or a corporation. (2) The term "corporation" includes associations, joint-stock companies, and insurance companies. (3) The term "domestic " when applied to a corporation or par tners hip means crea ted or or ganiz ed i n the Unit ed St ates or under the law of the United States or of any State or Territory. (4) The term " foreign " when applied to a corporation or partnership means a corporation or partnership which is not dom estic.

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Page:United States Statutes at Large Volume 45 Part 1.djvu/930

 SEVENTIETH CONGRESS. SEss. I. CH. 852 . 1928 . 879 (5) The ter m " fi duc ia ry " me ans a gu ardian, trustee, executo r, RE Fa~T OF 1929 administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (6) The term " withholding agent " means any person required agent ."ithho1ding to deduct and withhold any tax under the provisions of section 144 or 145. (7) The term " stock " includes the share in an association, joint- "Stock ." stock company, or insurance company. (8) Th e t er m " shareholder" includes a mem ber in an associa- "Shareholder ." tion, joint-stock company, or insurance company . (9) The term " United States " when used in a geographical "United States ." sense includes only the States, the Territories of Alaska and Hawa ii, and the Dist rict of Colu mbia . (10) The term "Secretary " mean s the Secret ary o f the "Secretary." Treasury . (11) The term "Commissioner" means the Commissioner of Internal Revenue . (12) The term "collector" means collector of internal revenue. (13 The term " taxpayer " means any person subject to a tax imposed by this Act . (14) The term "military or naval forces of the United States" includes the Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female . (b) The terms " includes " and " including " when used in a defi- nition contained in this Act shall not be deemed to exclude other things otherwise within the meaning of the term defined. SEC. 702 . BASIS OF PROPERTY UPON SALE BY ESTATE-RETRO- ACTIVE. (a) If in the r eturn of any dec edent's estate f or any t axable y ear preceding the taxable year 1928, the basis, upon which gain or loss realized upon the sale or other disposition of property acquired by the estate from the decedent was computed, was the value of the property at the time of the death of the decedent or was in accord- ance with the regulations in force at the time such return was filed, then the computation of suc h gain or loss shall be made upon such basis, unless claim for refund or credit in respect of such basis, or a written election not to come within the provisions of this subsection, has been filed by the estate before the expiration of the period of limitation for filing claims. (b) In every other case the computation of the gain or loss real- ized by an estate in any taxable year preceding the taxable year 1928 from the sale or other disposition by it of property acquired by the estate from the decedent, shall be made on such basis as is in accordance with the law properly applicable thereto, without regard to any provision of this Act. SEC. 703. DEDUCTION OF ESTATE AND INHERITANCE TAXES- RETROACTIVE. (a) In determining the net income of an heir, devisee, legatee, dis tribu tee, or b enef iciar y (h erein afte r in this sec tion refe rred to a s " beneficiary ") or of an estate for any taxable year, under the Revenue Act of 1926 or any prior revenue Act, the amount of estate, inherit ance, le gacy, or success ion taxe s paid o r accrue d within such taxable year shall be allowed as a deduction as follows : (1) If the deduction has been claimed by the estate, but not by the beneficiary, it shall be allowed to the estate (2) If the d eduction has bee n claime d by the benefici ary, but not by the estate, it shall be allowed to the beneficiary ; "Commissioner ." "C oll ec tor ." "Ta xpaye r ." "Military or naval forces of the United States ." "Includes" and "in- cluding ." Ret roact ive provi- sion. Computation for pre- ceding years of value of sale of prop erty ac- quired b y decedent. By prece ding years. Estate and inheri- tance tax es. Ded uctio ns a llow ed net income of heir, etc. Under Re venue Act of 1926, etc. To the estate. To the ben eficiary.

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Page:United States Statutes at Large Volume 45 Part 1.djvu/931

 880 SEVENTIETH CONGRESS. SESS. I. CH. 852. 1928. REVENUE ACT OF 1928 (3) If the deduction has been claimed by the estate and also and thebenefiC ary, by the beneficiary, it shall be allowed to the estate (and not to the beneficiary) if the tax was actually paid by the legal repre- sentative of the estate to the taxing authorities of the jurisdic- tion imposing the tax ; and it shall be allowed to the beneficiary (and not to the estate) if the tax was actually paid by the beneficiary to such taxing authorities ; To the person p aying (4) If the deduction has not been claimed by the estate nor the tax, by the beneficiary, it shall be allowed as a deduction only to the person (either the estate or the beneficiary) by whom the tax was paid to such taxing authorities, and only if a claim for refund or credit is filed within the period of limitation properly applicable thereto ; Cl aims barre d by statute of limitations. (5) Notwithstanding the provisions of paragraphs (1), (2), (3), and (4) of this subsection, if the claim of the deduction by the estate is barred by the statute of limitations, but such claim by the beneficiary is not so barred, the deduction shall be allowed to the beneficiary, and if such claim by the beneficiary is barred by the statute of limitations, but such claim by the estate is not so barred, the deduction shall be allowed to the est ate. M ea n i n g o f (b) As used in this section, the term " claimed " means claimed- "claimed ." 1 In the return ; or (2) In a claim in abatement filed in respect of an assessment made on or before June 2, 1924. Prior cases not af- (c) This section shall not affect any case in which a decision fected. of the Board of Tax Appeals or any court has been rendered prior to the enactment of this Act, whether or not such decision has become final. Taxab ility of tru sts SEC. 704. TAXABILITY OF TRUSTS AS CORPORATIONS-RETROAC. as corporations. TIVE. Re turn by t axpa yer (a) If a taxpayer filed a return as a trust for any taxable year a trust and' taxable a lcor. prior to the taxable year 1925 such taxpayer shall be taxable as. a trust Y poration. for such year and not as a corporation, if such taxpayer was con- si dered to be taxabl e as a trust and n ot as a corpo ration eithe r (1) under the regulations in force at the time the return was made or at the time of the termination of its existence, or (2) under any rul- of the Commis sioner or an y duly autho rized o fficer of th e Bure au Interna l Reve nue ap plicab le to any of such y ears, and in terpre ta- tive of any provision of the Revenue Act of 1918, 1921, or 1924, which had not been reversed or revoked prior to the time the return was made, or under any such ruling made after the return was filed which had not been reversed or revoked prior to the time of the termination of the taxpayer's existence. Trust, at option of (b) For the purpose of the Revenue Act of 1926 and prior Reve- trustee, to be considered as a trust, the income nue Acts, a trust shall, at the option of the trustee exercised within taxable to beneficiaries . one year after the enactment of this Act, be considered as a trust con diti ons. the income of which is taxable (whether distributed or not) to the ben eficiarie s, and no t as an a ssociatio n, if suc h trust ( 1) had a single trustee, and (2) was created and operated for the sole purpose of liquidating real property as a single venture (with such powers of ad minist ration as ar e inci dental there to, inc luding the a cquisi tion, im prove ment, con serva tion, div ision , and sal e of such prope rty) , distributing the proceeds therefrom in due course to or for the benefit of the beneficiaries, and discharging indebtedness secured by the trust property, and (3) has not made a return for the taxable year as an association.

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Page:United States Statutes at Large Volume 45 Part 1.djvu/932

 SEVENTIETH CONGRESS. SESS. I. Ca. 852. 1928 . 881 SEC. 705. IN STALLM ENT S AT,ES-RETROACTIVE. (a) If any taxpayer by an ori ginal return made pri or to February 26, 1926, changed the meth od of repor ting his net income for the taxable year 1924 or any prior taxable year to the install- ment basis, then, if his income for such year is properly to be com- puted on the installment basis- (1) No refund or credit of income, war-profits, or excess- profits taxes for the year in respect of which the change is made or any subsequent year shall be made or allowed, unless the taxpayer has o verpaid his taxes for such year, computed by includi ng, in com puting inc ome, amoun ts receive d during such year on account of sales or other dispositions of property ma de in any pri or year ; and (2) No deficiency shall be determined or found in respect of any such taxes unless the taxpayer has underpaid his taxes for such year, computed by excluding, in co computing income, amounts received during such year on account of~sales or other disposi- tions of property made in any year prior to the year in respect of which the change was made. (b) Nothing in this section shall be construed as in any manner modifying section 607, 6 08, 609, or 610 of this Act, relating to the effect of the running of the s tatute of limita tions. SEC. 706. CON TRIBUTIONS TO CHARITY-RETRO ACTIVE. In computing the net income of any individual, other than a non- resident alien, for the taxable year 1923, there shall be allowed as a deduction (subject to the percentage limitation prescribed by section 214(a) (11) of the Revenue Act of 192 1) any contributions or gifts to or for the use of a trust organized and operated exclusively for religious, cha ritable, scienti fic, literary, o r educational pu rposes, if such individual made during the taxable year 1924 contr ibutions or gift s to the same tr ust and in the a ggregate of subs tantiall y the sam e amount. In no case shall there be allowed as a deduction under this section contributions or gifts to an amount in excess of $50,000. Any tax paid in respect of such deduction shall, subject to the statutory period of limitation applicable thereto, be credited or refunded. SEC. 707 . INCOME TAX ON SALE OF VESSELS BUILT BEFORE 1914 . The second paragraph of section 23 of the Merchant Marine Ac t, 1920, is amended, to take effect as of June 5, 1920, to read as follows During the period of ten years from June 5, 1920, any person, a citizen of the United S tates, w ho may s ell a ve ssel doc umented under the laws of the United States and built prior to Janu ary 1, 1914, shall be e xempt from all i ncome taxes that would be p ayabl e upon any of the proceeds of such sale under the Revenue Act of 1918, or under any subsequent Re venue Act in force during such ten-year New American ships period, if the entire proceeds thereof shall be invested in the build- to be built from pro- ing of new ships in American shipyards, such ships to be documented ceeds thereof. under the laws of the United States and to be of a type approved by the board. The basis of any such new ship shall be reduced by the amount of the gain from such sale exempt from taxation under this paragraph ." SEC. 708. DE FIN ITIO N OF THE T ERM "MO TOR BOAT ." b Dt finition of "motor The t erm "mot or boat," wh en u sed in the Act of Se ptem ber 21, dart s Ple asu re ad in. 1922, includes a yacht or pleasure boat, regardless of length or ton- Vol. 42, p. 885. nage, whether sail, steam, or motor propelled, owned by a resident of the Uni ted States or br oug ht int o the United Sta tes for REVENUE ACT OF 1928 Insta llmen t sa les. Computing tax on ins tal lme nt bas is, if method ch anged thereto. No ref und unless taxes over paid on s ales in prior years. No deficiency found unless taxes underpaid by excluding sales in prior years. No modification of statute of limitations. Ante, pp. 874, 875. Con tri bu tio ns to charity. In net income of indi- viduals for 1923, de- duction allowed for any, to a trust for religious etc ., purposes. Condition. Maximum. Credit or refund of tax paid. Income tax on sale of vess els built before 1914 . Amendment to Mer , chant Marine Act, 1920 . Vol.41,p . 998, amend- ed. Income tax exemp- tion on sales by citizens of A meric an s hips built prior to January 1, 1914. Basis of new ships.

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Page:United States Statutes at Large Volume 45 Part 1.djvu/933

 882 SEVENTIETH CONGRESS. SEss. I. Cx. 852. 1928 . EEVENNE ACT OF 1928 sale or charter to a resident thereof, whether or not such yacht or boat is brought into the United States under its own power, but does not include a yacht or boat used or intended to be used in trade or commerce, nor a yacht or boat built, or for the building of which a contract was entered into, prior to December 1, 1927. Remission forfeitures. mitiga- ti on mitiga- ti on SEC. 709. REMISSION OR MITIGATION OF FORFEITURES. Prov isio ns fo r, u nder customs laws made ap- The provisions of law applicable to the remission or mitigation plicable to internal rev- by the Secretary of the Treasury of forfeitures under the customs enue. laws shall apply to forfeitures incurred or alleged to have been incurred, before or after the enactment of this Act, under the inter- nal-revenue laws. Refunds and credits to be referred to Joint SEC. 710. REFUNDS AND CREDITS TO BE REFERRED TO JOINT Com mitte e. CO MMIT TEE. No refund, etc., over No refund or credit of an income war-pr ofits, exces s-prof its, $75,000, until after sub- mission to Joint Com- estat e or gift tax, in excess of 75,000, shall be made aft er the en act- mittee on Internal Rev- ment of th is Act, unti l afte r the expirat ion of thirt y days from the date upon which a report giving the name of the person to whom the refund or credit is to be made, the amount of such refund or credit, and a summary of the facts and the decision of the Commissioner of Int ernal Rev enue is su bmit ted t o the Joi nt Co mmitt ee on Int ernal Report to C ongress. Revenue Taxation. A report to Congress shall be made annually by such committee of such refunds and credits, including the names of all persons and corporations to whom amounts are credited or payments are made, together with the amounts credited or paid to each. Commissioners Claims. of Cour t of Clai ms SEC. 711 . COMMISSIONERS OF COURT OF CLAIMS .' Salaries increased. Vol. 43, p. 954, amend- The salary of the commissioners of the Court of Claims provided ed. for in the Act entitled "An Act to authorize the appointment of com- missioners by the Court of Claims and to prescribe their powers and Ante, p. 51, com pensa tion ," ap prove d Fe bruar y 24, 192 5, as cont inued in force by Public Resolution 4, Seventieth Congress, approved January 11, 1928, shall after the date of the enactment of this Act be at the rate of $7,500 a year. Bureau of Internal Revenue. Details of field em- ployees to Washington, etc ., authorized. Collectors of internal revenue. Vol. 40, p. 1140, amended. Sal ari es incre ased, etc. Repeals. Parts of Act of 1926 repealed hereby to re- ma in in force for ac- crued taxes, etc ., there- of. SEC. 712. BUREAU OF INTERNAL REVENUE-DETAILS TO WASH- INGTON. The Commis sioner may order any offi cer or employee of the internal-revenue service engaged in field work to duty with the Bureau of Internal Revenue in the District of Columbia, for such periods as the Secretary may prescribe, and to any designated post of duty outside the District of Columbia, upon the completion of such duty. SEC. 713. SALARIES OF COLLECTORS OF INTERNAL REVENUE. Section 1301 (b) of the Revenue Act of 1918 is amended to read as fo llows "(b) The salaries of collectors may be readjusted and increased unde r su ch re gulat ions as m ay be pres crib ed by the Comm issio ner, subjec t to the approval of the Se cretary, but no co llector s hall rece ive a salary in excess of $7,500 a year ." SEC. 714 . REPEALS. The parts of the Revenue Act of 1926 which are repealed by this Act shall remain in force for the assessment and collection of all taxes imposed thereby, and for the assessment, imposition, and col- lection of all interest, penalties, or forfeitures which have accrued or may accrue in relation to any such taxes.

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Page:United States Statutes at Large Volume 45 Part 1.djvu/934

 SEVENTIETH CONGRESS. SESS. I. CHs. 852, 853. 1928 . 883 SEC. 715. SEPARABILITY CLAUSE. REVENUE ACT OF 1928 Separability. If any provision of this Act, or the application thereof to any Invalid ity of anypro- vision not to affect person or circumstances, is held invalid, the remainder of the Act, remainder of Act. and the application of such provision to other persons or circum- stances, shall not be affected thereby. SEC. 716. EFFECTIVE DATE OF ACT. Effect ive dat e. Upon enactment, ex- Except as otherwise provided, this Act shall take effect upon its ce ded. pt otherwise pro- enac tme nt. Approved, May 29, 1928, 8 a. m. May 29, 19 28. CHAP. 853 .-An Act Making appropriations to supply deficiencies in certain [n.R. 13873.1 appropriations for the fiscal year ending June 30, 1928, and prior fiscal years, [Public, No. 563.] to provide supplemental appropriati ons for the f iscal years ending June 30, 1928, and June 30, 1929, and for other purposes. Be it enacted by the Senate and House of Representatives of the Secon d Def icienc y United States o f America in Congress assembled, That the following Act, 1928. sums are appropriated, out of any money in the Treasury not other- wise appropriated, to supply deficiencies in certain appropriations for the fiscal year ending June 30, 1928, and prior fiscal years, to provide supplemental appropriations for the fiscal years ending June 30, 1928, and June 30, 1929, and for other purposes, namely LEGISLATIVE SENATE Legislative. Senat e. To pay Natalia S. Jones, widow of Honorable Andrieus A. Jones, Payt wiA . tones. late a Senat or fro m the State of New Mexico, $10, 000. To enable the Secretary of the Senate to pay to Natalia S. Jones, Milea ge. widow of Honorable Andrieus A. Jones, from the appropriation for " Mileage of Senators, fiscal year 1928," $839 .20 for mileage of the said Honorable Andrieus A. Jones, late a Senator from the State of New Mexic o. To pay Mary E. Ferris, widow of Honorable Woodbridge N. ris. N.Fer- Ferris, late a Senator from the State of Michigan, $10,000. Pay to widow. To pay Allie D. Willis, widow of Honorable Frank B. Willis, late Frank Pay wi Willis. a Senator from the State of Ohio, $10,000. rnon To enable the Secretary of the Senate to pay from the appropria- so ve V. Thump tion " Salaries of officers and employees of the Senate, fiscal year services. 1928," to Vernon V. Thompson for services as a folder in the folding room of the Senate from February 6 to March 2, 1928, both dates inclusive, at the rate of $1,140 per annum. To enable the Secretary of the Senate to pay from the appropria- Florence L. Gulliver. tion f or " Salaries of office rs and em ployees of the Se nate, fis cal year 1927," to Florence L. Gulliver, for services rendered as assistant clerk to Honorable Frank L. Smith, of Illinois, from June 1 to 30, 1927, both dates inclusive, at the rate of $1,830 per annum. To pay William A. Folger for extra and expert services rendered Wil liam ceess A. Folger. the Commit tee on Pensi ons du ring t he firs t sess ion of the S eventi eth Cong ress a s an a ssista nt cle rk to said co mmitte e, by detail from the Bureau of Pensions, $1,200. For payment to Hicklin Yates for services rendered as clerk to the I c lin Yates. Special Committee Investigating Campaign Expenditures in Sena- torial Primary and General Elections, pursuant to Senate Resolution Numbered 195 of the Sixty-ninth Congress and Senate Resolution Numbered 10 of the present Congress, fiscal year 1928, $2,500. Renovation of Li- For services performed during the summer of 1927 in the removal brary, etc. and cleaning of books and documents incident to the renovation of

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Page:United States Statutes at Large Volume 45 Part 1.djvu/935

 884 James Payne. Richard Blount. Committee o n Ap- propriations. Messenger. William S. Cheat- ham. Secretary's office. Laborer. J. Mark Trice. Automobile, Vi ce Pre sid ent. Miscellaneous items. Stationery. Inquiries and in- vestigations. Folding. Senate kitchens and restaurants. House of Representa- tives. James A. Gallivan. Pay to widow . Martin B. Madden. Pay to widow. Thaddeus C. Sweet. Pay to widow. Contested-election expenses. Payment to contest- ants and contestees. Fiorello H. LaGuar- dia. H. Warren Hub- bard. Hays B. White. W. H. Clark. E. T. England. J. Alfred Taylor. Speaker's office, ad. ditional clerk. Se rgeant at Arms' office. A dditi onal pay, cash- ier and messenger, etc. SEVENTIETH CONGRESS. SESS. I. CH. 853. 1928. the Senate Library and Document Room as follows : To James Payne, $300 ; to Richard Blount, $200 ; in all, fiscal year 1928, $500. For additional compensation to the messenger of the Committee on Appropriations, fiscal year 1929, $250. For pa yment to Wil liam S. Che atham, an emp loyee of the S enate under supervision of the Sergeant at Arms, at the rate of $1,770 per annum in lieu of the salary he is now receiving, from December 1, 1927, to Fe bru ary 29, 1928, $190. For additional compensation to laborer in the office of the Secre- tary, fiscal year 19 29, $ 13 0. For payment to J. Mark Trice for services rendered the Senate and commit tees th ereof, fiscal year 1 92 8, $ 60 0. For driving, maintenance, and operation of an automobile for the. Vice President, fiscal year 1928, $500. For miscellaneous items, exclusive of labor, fiscal year 1928, $50,000. For stationery for Senators, officers, and committees of the Senate, fiscal year 1928, $5,000. For expenses of inquiries and investigations ordered by the Senate, including compensation to stenographers of committees at such rate as may be fi xed by the Co mmittee to Au dit and Contro l the Contin- gent Expenses of the Senate, but not exceeding 25 cents per 100 words, fiscal year 1928, $40,000. For folding speeches and pamphlets, at a rate not exceeding $1 per thousand, fiscal years 1928 and 1929, $5,000. For repairs, supplies, and personal services for Senate kitchens and restaurants, Capitol Building and Senate Office Building, to be expended from the contingent fund of the Senate, under supervision of the Committee on Rules, fiscal year 1928, $10,000. HO USE OF REPRESENTATIVES To pay the widow of James A. Gallivan, late a Representative from the State of Massachusetts, $10,000. To pay the widow of Martin B. Madden, late a Representative from the State of Illinois, $10,000. To pay the widow of Thaddeus C. Sweet, late a Representative from the State of New York, $10,000. The three preceding appropriations shall be disbursed by the Ser- geant at Arms of the House. C onte sted -ele ctio n ex pens es : For p ayment to th e fol lowing con- testants and contestees for expenses incurred in the contested-election cases of Hubbard against LaGuardia and Clark against White, as audited and recommended by the Committee on Elections Num- bered 1 : Fiorello H. LaGuardia, contestee, $1,459 .58 ; H. Warren Hubbard, contestant, $1,650 ; Hays B. White, contestee, $1,501 .29 ; W . H. Clark, contestant, $931 .42 ; In all, $5,542 .29, to be disbursed by the Clerk of the House. For payment to the following contestant and contestee for expenses incurred in the contested-election case of Taylor against England, as aud ited a nd rec ommen ded by the C ommitt ee on Elect ions N um- bered 3 : E. T. England, contestee, $2,000 ; J. Alfred Taylor, conte stant, $2 ,0 00 ; In all, $4,000, to be disbursed by the Clerk of the House. Speaker's Office : For an additional clerk in the Office of the Speaker at the rate of $1,200 a year, fiscal year 1929, $1,200. Sergeant at Arms' Office : For additional compensation during the fiscal year 1929 at the following rates : Cashier, $500 ; messenger,

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Talk:The History of England from the Accession of James II/Chapter XI

This page appears to have no source. It is wide, dense and impossible for someone like me to read. Having an identified source not only helps other editors verify the text, but helps people like me read the page. I cannot read it in its present form. Thanks, Mattisse (talk) 22:38, 24 September 2010 (UTC)
 * Addendum: That god for "Find". At least I can look up specific words! Mattisse (talk) 22:39, 24 September 2010 (UTC)


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Page:United States Statutes at Large Volume 45 Part 1.djvu/936

 SEVENTIETH CONGRESS. SEss. I. CH. 853. 1928. $770 ; in all, $1,270, of which $600 shall be paid from the appropria- tion for the fiscal year 1929 for a stenographer and typewriter for such office which is hereby made available therefor. Office of the Clerk : For an additional amount necessary to make the compensation of the journal clerk, two reading clerks, and the tally clerk, at the rate of $5,000 per annum during the fiscal year 1929, $3,930, to be available in addition to the appropriations for the salarie s of su ch posi tions in the Legisla tive A ppropri ation A ct for the fiscal year 1929 ; and the salary of each of such positions is hereby fixed at $5,000 ayear for such fiscal year and thereafter. Contingent Expenses : For telegraph and telephone service, exclu- sive of personal services, fiscal year 1928, $25,000. For e xchange, driv ing, maintenan ce, repair, a nd operation of an automobile for the Speaker, fiscal year 1928, $2,450. For purchase and maintenance of motor vehicle for the Clerk's office, fiscal year 1928, $1,400. For miscellaneous items, exclusive of salaries and labor, unless specifically ordered by the House of Representatives, fiscal year 1928, $15 .000 . To pay amounts due the Postal Telegraph Company for the follow- ing fiscal years : For 1918, $637 .91 ; 1919, $1,144 .19 ; 1921, $712 .35 ; and 1922, $75 .85 ; in all, $2,570 .30. For payment to Walter L. Price for services rendered as clerk of the conference minority of the House of Representatives for the period from May 31, 1923, to and including December 3, 1923, $1,385 .22. Hereafter the Sergeant-at-Arms of the House is authorized, in the disbursement of gratuity appropriations, to make deductions of such amounts as may be due to or through his office or as may be due the House of Repre sentatives. Committee on Public Lands : For defraying such expenses as may be deemed necessary by the Committee on Public Lands in connection with the securing of information preliminary to the preparation of legisl ation w ithin the jur isdicti on of such co mmittee, incl uding t rans- portation, traveling, per diem in lieu of subsistence not to exceed $8, and other incidental expenses, fiscal years 1928 and 1929, $5,000, to be disbursed under the direction of such committee. JOI NT COMM ITTEE O N PRINTI NG Biographical Directory of the American Congress : To enable the Secretary of the Senate to pay, upon vouchers approved by the chair- man of the Joint Committee on Printing, for the necessary expense of collecting additional information incident to the research work, preparing of manuscript for the printer and the maintenance and preservation, for ready reference, of a current file of biographies of all Members and ex-Members of Congress, fiscal years 1928 and 1929, $12,000 ; and said sum, or any part thereof, in the discretion of the chairman of the Joint Committee on Printing, may be paid as addi- tional compensation to any employee of the United States. ARCHITECT OF rnE CAPITOL To enable the Architect of the Capitol to pay to Steuart's garage for labor and material furnished during the following years, viz For the fisc al y ear 1921, $40 .71 ; for the fiscal year 1922, $301 .23 ; and for the fiscal year 1923, $291 .35 ; in all, the sum of $633 .29, to be paid out of appropriation for the Capitol power plant for the fiscal year 1927. Clerk 's of fice. Journal, etc ., clerks, increase of pay. Ante, p. 520. 885 Contingent ex penses. Automobile, Speaker, Mot or vehicle, Clerk 's of fice. Miscellaneous items. Postal Telegraph Company. Walter L. Price. Services. Gratuity appropria- tions. Amoun ts d ue, to be deducted, etc. Committee on Pub- lic Lands. Expenses. Joint Committee on Printing. Biographical Co n- gressional Directory. Vol. 43, p. 1616. Allowed as addition- al pay. Architect of the Capi- tol. Steu art's gar age.

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Page:United States Statutes at Large Volume 45 Part 1.djvu/937

 886 SEVENTIETH CONGRESS. SEss. I. CH. 853 . 1928 . Gov ern ment Print- GOVER NMENT PR INTING OF FICE ing Office. Samuel Robi nson, To pay Samuel Robinson, William Madden, Joseph De Fontes, Willia m Madde n, Jos- eph Do Fontes, and and Preston L. George, messengers on night duty during the first Preston L. George. sessi on of t he Sev entieth Congre ss, $9 00 each, fisca l year 1928, $3,600. Memorial to Women of the World War. Additional contribu- tion for erecting . Vol.43,p. 1314. Ante, p. 250. Joi nt Com mit tee to Investigate Northern Pacific land grants. Unexpended balance available. Vol. 44, p. 843. Vol. 43, pp. 462, 673. Post, p . 1608. B oard of Tax Ap- peals. Printing and bind. ing. E fficie ncy Bu reau. Services, securing ac- tuarial data. Amount available for. Vol.44,p.1072. Civil Service Com- mission. MEMORIAL TO THE WOMEN OF THE WORLD WAR For an additional amount for the erection of a memorial building and equipment in the District of Columbia, to commemorate the services and sacrifices of the patriotic women of the United States of America, its insular possessions, and the District of Co lumb ia during the World War, under the provisions of Public Resolution Numbered 14, Seventieth Congress, approved March 8, 1928, $50,000. JOINT COMMITTEE TO INVESTIGATE NORTHERN PACIFIC LAND GRANTS The unexpended balance on June 30, 1928, of the appropriation available during the fiscal year 1928 to provide for expenses of the joint committee created by section 3 of the public resolution entitled " Joint resolution directing the Secretary of the Interior to withhold his approval of the adjustment of the Northern Pacific land grants, and for othe r purposes," approved June 5, 1924, is c ontinued and made available until June 30, 1929. BOARD OF TAX APPEALS For printing and binding, fiscal year 1928, $9,000. BUREAU OF EFF ICIE NCY The sum of $1,092 .33 of the appropriation for salaries and expenses, Bureau of Efficiency, fiscal year 1928, is hereby made available for the payment for contract services since April 1, 1927, to secure actuarial data in connection with various retirement plans for teach- ers in the District of Columbia and for civil-service employees. CIVIL SERVICE COMMISSION Salaries , Salaries : For an additional amount for personal services in the District of Co lumbia in acc ordance with t he Classifica tion Act of 1923, fiscal year 1929, $21,600. Traveling expenses : For an additional amount for necessary traveling expenses, including the same objects specified under this head in the Independent Offices Appropriation Act for the fiscal year 1929, $10,000. Tr avelin g expe nses. Ad dition al. Ante, p. 577. Emp loyees' Com- pensation Commission. Salar ies and ex- pe nses. Ante,p. 577. EMPLOYEES' COMPENSATION COMMISSION For an additional amount for personal services in the District of Columbia, in accordance with the Classification Act of 1923 and for contingent expenses, including the same objects specified under these heads in the Independent Offices Appropriation Act for the fiscal year 1929 and including personal services in the field, fees, and mileage of witnesses, contract stenographic reporting services and rent, fiscal year 1929, $77,010. ing rinti ng and bind- For an additional amount for printing and binding for the Emp loyees' Compe nsation Commi ssion, fiscal year 1929, $3 ,000. Application to em- The sum of $60,000 of the foregoing sums under Employees' Com- Columbia, District of pensation Commission, applicable to the enforcement of the Act entitled "An Act to provide compensation for disability or death

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Page:United States Statutes at Large Volume 45 Part 1.djvu/938

 SEVENTIETH CONGRESS. SEss. I. CFI:. 853. 1928 . 887 resulting from injury to employees in certain employments in the District of Columbia, and for other purposes," approved May 17, 1928, shall be chargeable to the District of Columbia and paid in like manner as other appropriations of the District of Columbia are paid . FED ER AL OIL CONSERVATION BOARD FEDERAL TRADE COM MIS SI ON For an additional amount for authorized expenditures of the Federal Trade Commis sion in performing the duties imposed by law, including the same o bjects specified under this head in the Inde- penden t Office s Approp riation Act for the fisc al year 1929, $8 5,000 ; and the limi tation o f $771,0 30 on ex penditur es for pe rsonal s ervices in the District of Columbia, contained in such appropriations, is hereby increased by the amount of $62,620 . GENERAL ACCOUNTING OFFICE Toward c arrying into eff ect the provisio ns of the joint r esolutio n e nt i tl e d " Joint resolution providing for the participation of the United States in the c elebrati on in 19 29 and 1 930 of t he one h undred and fiftieth anniversary of the conquest of the Northwest Territory by General George Rogers Clark and his army, and authorizing an appropriation for the const ruction of a permanent memorial of the Revolutionary War in the West. and of the accession of the old North- west to the United States on the site of Fort Sackville ., which was captured by George Rogers Clark and his men February 25, 1779," Ante, p . 600. Federal Oil Conser- vation Board . The appropriation of $50,000 made in the first Deficiency Act Expenses for, reap fiscal year 1925, for the Federal Oil Conservation Board, shall remain pr` ol 3, 1626 . i p. 751' available until June 30, 1929 . Post, p FEDERAL RADIO COM MIS SI ON Fed eral Radio Com- mission . Commis sioners. For salary and per diem of five commissioners, fiscal year 1929, Ante, p . 579. $33,467, and in addition the sum of $18,000 contained in the Inde- penden t Office s Approp riation Act for the fisc al year 1929 is hereby made immediately available both for salaries and per diem . All other expenses. For an additional amount for all other authorized expenditures of the Federal Radio Commissio n, covering the same objects specified under this head in the Independent Offices Appropriation Act for the fiscal year 1929, and including law books and books of reference, and contract stenographic reporting services without regard to the Con trac ts fo r re port- provisions of section 3709 of the Revised Statutes, $250,000, to be R. s.see.3709, p.733. iiiunediately available : Prov ided , That the amount herein appro- rroniso d priated shall also be available for payment of obligations, except Reporting. stenographic reporting services, incurred during the fiscal years 1927 and 19 28 for c ontract stenogra phic rep orting s ervices. Fed eral Trade Com- mi ssi on. Expenses. Amount for personal services increased. Ante, p. 579. Gen eral Acc ounti ng Office. To enable the General Accounting Office to report to Congress the Rep ort on fi scal con- am ount of the fund s of the sev eral Ind ian Trib es, the inve stme nt dition of Indian tribes. thereof, the rate of interest thereon, and such additional information pertin ent to t he funds of such Tribes as may b e essent ial, inc luding the employment in the District of Columbia and elsewhere of the necessary personal services without regard to civil service laws and regulations, fiscal years 1928 and 1929, $20,000. GEORGE ROGERS CLARK SESQUICENTENN IAL George Rogers Clark CO MMI SSI ON mission. Co m- mission. Participation in the sesquicentennial cele- bration of conquest of Northwest Territory. Permanent memorial to be erected. Ante, p. 723.

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