Page:United States Statutes at Large Volume 42 Part 1.djvu/1124

 srxrrsnvnxrn oouonnss. sm. 1v. ou. 22. 1923 1097 in any such warehouse before or after payment of the tax, and the commissioner shall prescribe the form and penal sums of bond covering distilled spirits in internal-revenue bonded warehouses, and in transit between such warehouses: Provided further, That no part w““°““°°‘· of this amount shall be used in defraying the expenses of any officer, designated above, subpoenaed by the United States court to attend any trial before a United States court or preliminary examination before any United States commissioner, which ex enses shall be paid from the appropriation for “Fees of witnesses, United *‘”"·*’·*°“· States courts." Tax Simplification Board: For expenses of the Tax SimpliHcation  S‘mP““°°“°°° Board established in the Treasury Department under the provisions §¤1>¤¤¤¤¤· of section 1327 of the Revenue Act of 1921, approved November 23, M°’p`317‘ 1921, as authorized under paragraph 2 (e) of said Act and section, $7,500, to be available for personal and other services and expenses in the District of Columbia and elsewhere. For expenses of assessing and collecting the internal-revenue ams. ¤¤11¤¢¤¤¢, taxes, including the employment of the necessary officers, attorneys, Eipenses. experts, agents, accountants, inspectors, deputy collectors, clerks, janitors, and messengers in the District of Columbia and the several collection districts, to be appointed as provided by law, telegraph and telephone service, rental of quarters outside the District of Columbia, postage, freight, express, and other necessary miscellaneous expenses, and the purchase of such supplies, equipment, furniture, mechanical devices, stationery, law books and books of reference, and such other articles as may be necessary for use in the ·*"“·P· 1***- District of Columbia and the several collection districts, $31,200,000; Provided, That not more than $100,000 of the total amount appro-  etc mb priated herein may be ex(pended by the Commissioner of Internal Hum ermémil meevenue for- detecting an bringing to trial persons guilty of vic- °°°l’"”‘ lating the internal—revenue laws or conniving at the same, including payments for information and detection of such violation. For expenses to enforce the provisions of the National Prohibition w§;;°_{§g¤°¤ md Nv- Act and the Act entitled “An Act to provide for the registration of, Eumi-climeuz exwith collectors of internal revenue, and to impose a special tax upon, p°{}§‘§?;1,p_305_ all persons who produce, import, manufacture, compound, deal in, —*’**¢»P·298· dispense, sell, distribute, or give away opium or cocoa leaves, their V0l.38,p. 785;V¤1. salts, derivatives, or preparations, and for other purposes," approved °°’p‘ u°°‘ December 17, 1914, as amended by the Revenue Act of 1918, including the employment of executive officers, agents, inspectors, chemists, assistant chemists, supervisors, clerks, and messengers in the Held and in the Bureau of Internal Revenue in the District of Columbia, to be appointed as authorized by law; the securing of evidence of violations of the Acts, and for the purchase of such supplies, equipment, mechanical devices, laboratory supplies, books, and such other expenditures as may be necessary in the District of Columbia and several Held offices, and for rental of necessary quar- mm ters, $9,000,000: Provided, That not to exceed $7 50,000 of the fore- Nqrcotics momgoing sum shall be expended for enforcement of the provisions of mm ° the said Act of December 17, 1914: Provided fu/rther, That not to bu—}$;g;:;‘“*° dir exceed $25,000 of the total amount appropriated shall be available ` for advances to be made by sfiecial disbursing agents when authorized by the Commissioner of nternal Revenue and approved by the Secretary of the Treasury, the provisions of section 3648 o the R‘S‘*’°°‘3°"8*p‘"& Revised Statutes to the contrary notwithstanding. _ No part of the a propriations made herein for the Internal Rev- h§§{,y_"°’ "‘°“’“°d enue Service shall ge used to increase the compensation of any class or grade of officers or employees.