Page:United States Statutes at Large Volume 39 Part 1.djvu/797

 776 sixTY.FoUnrH coserznss. sm. 1. cu. 463. 1916. P...‘¥£:’“"‘· ',;°;';*,;_,‘;, °§‘;; ‘}‘“‘{,°‘*°“ °‘ {3*** i’.°“'2· €'*°hd$.‘;°.‘;‘2§‘”,?.°€.ti2°?*§§‘€E€li ·, werean ax ereoore Mis; wxgg dill aid b athe aveyi, it shall not be re-collectedy from an pernmm ew. Y P Y _ WIP ._ . . . ' son or corporation required to retain rt at its source, nor sh any penalty be imposed or collected rn such ewes from the taxpayer, or such person or corporation whose duty it was to retam rt, for failure to return or gay the same, unletss such failure was fraudulent and for the urposeo evadrng paymen . _ S°'°¤’¤ *°*¤’¤=— Sill:. 19.bThe ricipgldecltortlpr dezpluty tilwollegtor sh? require ffvplrig t theoa o ep yrenerrngr. gillleldltoroorildguty collbdctor have reason to believe that the amount of any income rcgurned is grndprstated, hehshatil give dura; nptgze toulillig hmm md,. rso makmg` the return o s ow cause w y e amoun 0 e re mm H gliould not be increased, and upon proof of the amount rmderstated may increase the same accordingly. Such gersonmay furmslr sworn testimony to prove any relevant facts, an if dissatisfied with the m·';l&>•·* °° °°¤¤**°· decision of the collector, may appeal to the (lommrssroner of Internal ` Revenge hg his decision under such rules of procedure as may be ' ed egulation. 1¤ri¤¤¤¢¤>¤ of dis- prgssdl 20. lgulit jurisdiction is hereby conferred up:-in the district °"°°°°°m' courts of the United Stages for the district wfithin w `ch guy plerspin oned under this ti e to appear to test' y or to pro uce oo s gliirlllmresideg to compel such attendance, production of books, and t timon v a propriate process. _ _ _ _ ,,}_@,Y°,‘*·,,§f,'_fFl_‘j_}‘_ 6SSsc. 2{ Thalt the preparation and publication of statistics reasonar-., to be mars ably available with respect to the operation of the income tax law and contaming classifications of taxpayers and of mcome, the amounts allowed as deductions and exemptions, and any other facts deemed pertinent and valuable, shall be made annually by the Commissioner of InternalRevenue with_the approval of the Secretary of the abffml lm °PP“°“ Sino. 22. That all adrnmistrative, splecral, and general provisions of law, including the laws rn relation to the assessment, remission, collection, pgld regund of internal-revenulp tlaxes not heretoforg specptically re a an not mconsnstent wit the iovisions 0 t is tit e are heliceb extended and made a licable to ag] the revisions of this,title d tg the tax herein imposelii) P an . Pg'}; R*°° wl *"‘“‘ Sec. 23. That the provisions of this title shall extend to Porto Rico Wham. I and the Phrlrplpme Islands: Provided, That the administration of the ,,m°§L§`}2$'QS:?Q§‘,S§‘°Z' law and the co cction of the taxes imposed in Porto Rico and the Philiplpine Islands shall be by the appropriate internal-revenue officers of t cse governments, and all revenues collected in Porto Rico and the mmi mm of Phu- Philippine Islands thereunder shall accrue intact to the general Govmm, ,,,§,,,,,_ ernments thereof, respectively: Promded further, That the jurisdiction in this title conferre up0n the district courts of the United States shall, so far as the Philippine Islands are concemed, be vested in the yu, of ,,,s,,],,, ,,,,,1 courts of the  instance of said islands: And provided further, That §;,S_f,g{;,£‘;bf__j*¤¤’>¤ nothrngrn this title shall be held to exclude from the computation of the net income the comppnsation paid any official by the governments of the District of Qolum ra, Porto Rico, and the Philippine Islands, or F 1 H the politicalFs1ubdéév;sronsI1ihe;·e<;f. A gryw ¤¤¤¤¤== X nc. 24. t tno t t d O tob th' d ' ···=».·a;.·.s  aa. harms aahd attain, eta 15.1 ·7’.t.“R€£`2Z°r€66$t tfiie .f.€61.§‘L’}.°& '°"°‘“ ‘ to provide revenue for the Government, and for other purposes/’ is Continued M Colm hereby repealed, except as herein otherwise provided, an except that cg; sm., of mmm rt shall remam rn force for the assessment and collection of all) taxes ‘ which have accrued thereunder, and for the im ition and collection _ 4 of all penalties or forfertures which have accruedagi may accrue in rela- ,,,·§F'°P'**‘¤°¤¤"·‘°“‘ tron to any of such taxes, and except that the une nded balance of any appropriation heretofore made and now availa?§e for the adminrstratron o_ such section pr any provision thereof shall be available for the administration of this title or the corresponding provision thereof.