Page:United States Statutes at Large Volume 40 Part 1.djvu/1158

 1140 SIXTY-FIF TH CONGRESS. Sess. III. C11. 18. 1919. °'"“’ '·‘“‘°** “X- and such other particulars as to the gross receipts and items of allowance_ as the Commissioner, with the approval of the Secretary may r require. _ ,,,$S€°§Pl'§'{°°°d paf Sec. 1205. That all such returns shall be transmitted forthwith bybishe collector to tl;_e Cqiménissioniiw, wlfio slhall, as soon Einpractt ca e assess the tax oun ue an nof y the person ma such return of the amount of tax for which such person is liable,  such personhshgll pay the tax to the collector on or before thirty days _ rom the ate 0 such notice. ,,§’p°°"°“ °‘ pm"` Sec. 1206. That for the purposes of this Act the Commissioner, or any other person duly authorized by him, shall have authority to enter and inspect at any time any mine, quarry, mill, cannery, workshop, factory, or manufacturing estabhshment. The Secretary f of Labor, or any person duly authorized by him, shall, for the pur- F°""° npm pose of complying with a request of the Commissioner to make such an mspection, have like authority, and shall make report_ to the Commissioner of inspections ma e under such authority m such fqrn}; ag may be qrescrirped by the Commissioner with the approval 0 the ecretary 0 the reasury. seahclgmifh-fiiglisgtfmlb _ Any person who refuses or obstructs entry or inspection authorized y this section shall be fpumshed by a fine of not more than $1,000, or by imprisonment or not more than one year, or both Wamble mf, d°_ such ine an imprisonment. _ _ _ u ” angel}: P lm  120% That as used in this tgtlp fthe germ taxable year · · ‘ _ s _ avet esame meaning as provide ort e urposes o income Fimmamsym tax m section 200. The first taxable gear for tile purposes of this title shall be the period between sixty ays after the passage of this Act and December 31, 1919, both inclusive, or such portion_ of such period as is included within the iiscal year (as deGned in section 200) of the taxpayer. $.$,;·;§¤*“e“"° We TITLE xiii.-GENERAL Anmnisrnirrivn PROVISIONS. !¤•;rig§‘·ii1?° 31; im; Sec. 1300. That hereafter the salary of the Commissioner shall be ,,m;..i;;.£°°' ’p‘ ’ $10,000 a year. The difference between the amount aplplropriated ,,s§;‘,Y;'gg{° ‘°’ mt °‘ under existing law and the salary herein established sh, or the pterilod between the paissage lqf this Act anil July 1, 1919, be paid out ._ o the appropriations or co ecting intern revenue. mgifnt-ilscliiiif a¤°°§'§i Sec. 1301. (a) That hereafter there may be employed in the ’“’*‘“‘ °‘““‘°"“"‘*· Bureau of Internal Revenue, in lieu of the deputy commissioners whose salaries are now fixed by law, five deputy commissioners and Sm,y_ an assistant to the Commissioner, who shall each receive a salary of mQ¤¤¤= ¤¢ me asm- $5,000 a year, payable monthly. The assistant to the Commissioner ' may be authorized by the Commissioner to (perform any duties which C0,mm_ the degiify commissioners may perform im er existing law._ ger ew- (b) e salaries of collectors may be read]usted and increased smt;iS.lgSY°'° '°"’°‘°°2’ under such regulations as may be prescribed by the Commissioner, subject to the approval of the Secretary, but no collector shall re· Appropriation M ceive a salary in excess of $6,000 a year. _ expenses under this (c) There is hereby appropriated, out of any money in the Treas- A°'“¤°“ ’““° 39*9*9- ury not otherwise appropriated, for the fiscal year ending June 30, 1919, the sum of $7 ,500,000 for the expenses of assessing and col- Ommm employees, lecting the internal-revenue taxes as provided in this Act, in0ll1d· sw. ing the employment of necessary officers, attorneys, experts, agents, inspectors, deputy collectors, clerks, janitors, and messengers, in the District 0 Columbia and the several collection districts, to_be appointed as provided by law, telegraph and telephone service, suppussetc. rental and repair of quarters, postage, and the purchase of such supplies, equipment, urniture, mechanical devices, printing. stetionery, law books and books of reference, not to exceed $500 for