Page:United States Statutes at Large Volume 40 Part 1.djvu/1601

 ocxxx INDEX. Revenue Act of 1918—Oontinued. P¤z•¤- Revenue Act of 1918——Continued. Pue- TITLE xr. s1·.un· ·r.ixns··—continued. Trrnn xm. ommnsr. ADMINISTRATIVE enoforeign passage tickets. . .. 1137 vxsr0Ns—continued. proxies .. 1137 payment of specified taxes for sales, etc., powers of attorney; exceptions. .. 1137 under contracts made prior to May playing cards 1137 9, 1917 ...,... ., , , 1144 parcel post packages. 1137 if to other than a dealer. . .., 1144 property insurance policies by foreign cor- prior to September 3, 1918, if no previous gwations, etc., without agent in the tax imposed .. 1144 nited States. 1138 if taxed under Act of 1917. . . 1144 nun xu. czmn muon mu1>1.ommNr nx 1138 time of Payment: "dealer" defined 1144 excise tax on persons  labor 1138 not app icable to motion-picture taxes. . 1145 regulations governing. 1138 fractions of a cent disregarded, etc 1145 ·rrr1.1¤: xm. orzrmnsr. Anmursrmmvn rnovi- certificates of indebtedness and uncertisions. 1140 fied checks receivable for other than Commissioner of Internal Revenue; psy stamp taxes ... 1145 increased .. 1140 stamps accidentally lost from packages provisions for, until July 1, 1919 1140 may be replaced .. . .. 1145 Eve deputy Commimioners and an amist- refund of erroneously collected taxes, penml ant aluthorizgdlié .. alties,fetc& ... I. 1145 aries; utieso t tant. . r yment o ju ents, etc., agamst' co - co11ectors’ salaries, readjustment and in- epa lectoxs   .. . . . 1145 crease of. 1140 damages recovered from officials. . . 1145 limit. 1140 no remission or refnmd of taxes on second appropriation for expenses under this Act assessment if returns willfully false, éor fiscal  1919éi. ... . .. 1140 det? ..   I. .  .. 1145 o cers,em oyees, 0 ceexpenses, etc. 1 40 o taxes co ec, r- iimil. for Bilireau. - .. 1141 manent aggcgwdrogriadom, regegleed Advisory Tax Board created .. 1141 after Jnme, 1920 , 1145 composition; duration; salaries. 1141 estimates required therefor hereafter 1145 duties, powers, etc. . . . . 1141 violations of Revenue laws to be reported to leaves of absence allowed agents and in- district att»omey.. .. .. .. .. 1146 spectors. .. - .. 1141 statement required. 1146 Legislative Drafting Service created. .. 1141 administration of oaths, etc., by specified raftsmen to be appointed; salaries, du- revenue oHici¤.Is, authorized. ,,_ 1146 ties, etc. . ... . 1141 divulginig information received by revenue appropriation for expenses; disburse· o cials unlawful. 1146 ments .. . . 114.2 unauthorized publication oi income returns Virgin Islands; articles from to pay United unlawful. . 1146 States internal revenue tax. ... 1142 punishment for offenses; dismissal of exempt from Island tax. . ... 1142 offender. ...,, 1146 articles fmm United States to psy Island inquiries to be made by dggut collectors. 1146 tax ... 1142 annual tax returns to be m e gy taxpayer; exempt from United States tax ... 1142 details. . . ..,. 1146 general internal revenue laws extended to by revenue officer with consent oi party provisions of this Act .. 1142 failing ...,. ..,.,,, . .. 1147 retums may be re<Luired from any person notice if no returns rendered ... 1147 upon notice y Commissioner .. 1142 summons for failure or making false reauthority to examine, etc.; powers desig- turns. 1147 nated. 1142 authority of district collector, etc 1147 iioor tax returns to be Bled within 30days-. 1142 preparation of returns by collector if no, Egyment of, etc 1142 or false, retums made ... .. 1147 ot r methods of collecting taxes author- by Commimioner; legal effect. . 1147 ized. ..,. 1143 extension of time if ue to sickness, etc. 1148 stamp tax Provisions applicable 1143 assemment of tax ...,,  1148 penalty for ailure to pady tax, make re- additional tax imposed; exception 1148 turns, etc., under esignated titles. 1143 rate if return fraudulent, ,,..,,__ 1148 punishment for willful refusals, evasions, collection of. .. - 1148 etc., thereof. ..,.. 1143 jurisdiction of district courts to secure additional tax penalty therefor; excep- evidence, etc. . . 2. 1148 tion.. . . ... 1143 punishment for false statements that tax is mpersons liable hereunder ...,,,. 1143 included in price of article, etc 1148 es for enforcement of Act authorized. . - 1143 that part of price is due to tax-, 1148 returns not exceeding $10 maybe ackuowl- Liberty bonds, etc., accepted in lieu of edged without oath 1143 personal sureties required by law,,. 1148 credit or refund of overpayments or col1ec· effect thereof; substitution permitted. . - 1149 tions authorized ... 1143 return to the depositor. 1149 payments by vendor, of tax on credit sales, retention forfrotection of subcontractors allowed _, ... . 1143 on defa t of principal. ... 1149 taxes not applicable to exports of bever— priority of the United States not afages, tobacco, etc ... --. 1144 fected ... ._. 1149 refun to exporter authorized .. 1144 inconsistent laws modified. 1149 temporary use of existing stamps for new judicial securities not affected. 1149 rate;. ..,,..,,. . ., 1144 enforcement ... 1149