Page:United States Statutes at Large Volume 42 Part 2.djvu/1060

 INDEX. 2601 J Revenue Act of ]9@1-—Co¤tinued. PMN- Revenue Act of 19Z1—Continued. Pam. rates on gdmxmxous, etc.; collection by me- chedule A, stamp taxes; aiiixing stamps; QEIVSIB; 1’€t\11'¤¤ and pllyment. . 291 penalty for failure ____ _ __ _ _________ 306 ’1'¤'1·¤ ix- EXUISE TLXE8 ·-.-..·..-· 291 ’rrrm¤ XH- TAX ON CHILD LABOR ¤MP1·0Y- rates after January 1, 1922, on sales by umn. 306 . m¤¤¤f¤Q¢¤¤‘¢F¤ --·-· - --····--··-··-- 291 excise ta; on not profits oi business using. . 306 aruqles spemiied ... 291 regulauons govermng .. . 307 wud Nw- ; - - ; ·-·--··--·-·--- 292 mmm xm. omwmuu. mumxswuuvm mocompuumon l.fH>ld Bt lx (hall market 292 VISIONS ______ _ ______ _ ______________ 308 P¤¢e -.---·-·-·-·---.-- eral la m ded w ur Act. ¤¤ w¤·k.¤¤.¤by¤mmm»m . 292 §§‘m5.;°X$,?"Ir2e <:;BrEet1ul:dsfor m6°m.g 3*** r¤¢¤m¤. payment, cw -- ; -·- _ ..-- 293 wx allpwed ... 308 NW6 °¤ 81’¢1¢l¤¤ abovc ¤P0¢¤H¤d P¤¢6¤, penalty for fmlxuetopaytax make returns, wld by maupfnctnuqrs .. 293 em., under (1 ‘ mi une; ,,,,___,, 309 by dwqlers, of 8¤'i1¢lB¤ ¤f1¤w5>1ry, BW; - · - 293 punishment for  refusds, cvasicms, pmgroug metal mountmgs, ume— etc ______________________________, 309 PIQWBGS, GV! -··-·--··---~---·--· 293 additional tax penalty therefor; excepsurixcaald instruments, spectacles, ex- 293 tj4mg_ i)i_   _____ (1 _,______,____,, 309 C P ..·· ~ ·--·-··-·--····---·-·-- persons e ereuu er . 309 1’€¢·\l1'¤¤, Pagfmeqt, BTC ··-·-- - -·--·--·--·-· 293 rules for enforcement, etc., authorized  309 P¤Ym€¤t ¤ <·>X9i¤° TSX fo!' $$1% under ¢¤¤· returns not exceeding $10 may be acknowltmcts ynorpo August 15, 1921. 293 · edged without oath ________________ 309 mx warmed if tv 0 _ er thm “ *1***19*- 294 C1'€d11B or refunds of overpayments or colii mx greater under Kmr Act ... 294 lectiom snowed ______ _ ,,.,,_,,,,,,, 309 if 110 tu lmdéf $158 ¢t -··· - ·-··-·--·· 294 exports of beverage tobacco, ctc., not ·n·n.z x. srzcuu. uns ...-·--··· - ...· · · -- 294 taxable hcreunéer. 310 capita] Bwttk fax _8·fT·€l‘ JU]? L 1922 -·-- - · · 294 refunds to exporter authorized. .. 310 rtw zu d9me¤¤¢ 00%!‘¤¤°¤¤ -··-·-··--- gg; fractions of a gut disregxmged; exceptions. 310 011 0I'E1gl1 C0l’p0l'8 D8 --··- - ·-·~· · · - eturns ma. r u11’9d' 0 an person 310 exceptions. -···-·-· 295 zxaminatioi of bgeks and witnsgsses author- _public1ty of returns; -·-·--·-.- - -·-- 295 ized _,,,,. . 310 miscellaneous occupsmous wx sfwr July L restriction on nmking numocemary .. 319 1922.:.. _.. ····---·· ·-· % j`\1l'iBdiCdO!1 of district courts to secure mma 011 demgrmwd b\1ElD£ - --··-- - - _ twumnny, ctc ..,. . . 3]_ ¤¤¤“*‘"‘*b&%#"“%;2““"°‘““°°°· 297 :·;·;s.;·*Ps·:;°¤:$·°*~°; ·····  2};* cngars, an ··-··—- om o er en orcem on use of plesslllélww BHPEYJ U1? L 1922- 297 concurrent with Court of Claims for reexemptions.  : .-·- · -_ ··-·--- _ · - · 298 covgry of illegal tax, etc., lf 00u€C`¢0l` punishment for ccuducting b¤¤¤1¢¤ with dead  . -.--·--·· 311 out paying tg; . - -··---····· 298 violation of revenue laws to be reported to mmotics tax pr0V181011B .-·- - -- • 298 district attorney- .. - .····-· · 311 nn; xr. suny TAXE§. ...· - ---~-··--···- - 301 gtghomqut required.  . ..····--· _ .·.· 311 levied _0n bonds, written d0¢U·m€¤t¤» ¤t¢·» admmmuuuou of opths, etc., by specxded m Schedule A after J¤·¤¤¤¤’Y 1, 1922 - $01 _ revgnue oH:i<;mls, sughorxzed. ... 311 §m;;:i0¤¤: ...   .·--     ·--·- gg; dlvuigrgg `£l1{011D1tl$I;u1i8C€]V9d by revenue 311 using uns ¤ -·· o cm s un a .. pcdggtlfuégn grticlg not miy 8t%mp0d· · 302 unauthorized publication of il1C0¤1€ l`€h1!¤B uqingu¤g3ncG]edst8mI)E --·-.· ····;··- 302 pllbwflll. -··_···:--···· 81], pumshmeut for frsudll SDNY |’8¤B1¤8» 302 pun1s¥fm?t for 0Hemes; dmmnssl of 311 {,g_ B-tam ,,,___ ,-  . . - · 0 gu egg, ,.,_____ _ ,_,,,_,.,,,__,,., witilfuiw rersgving, cw-, ¤¢%¤1P¤ for \¤¤· inquiries to be made by gleputy collectors. 311 lgwh;   . . .     .1.   - m muuntiggil returns required of taxpayers; 312  as     •• B,_,,...,,,..·••¤•••..•••• methods 0I;gc;¤ce11¤,u¤¤ ... . ..-· 302 by mgepue officer with consent of party ` b _____ ____,. . ...•• no 66 B V Il _ · wes 0?;  sy    é   303 gummxgnis for gilure to make, OT making 312 ' gpg] 38 .' G, 1'E . .-. · — - ··-·-·-- · - · d8m$¤t¤, ,g    .  ..   ··· 303 , authority of district collector, gtc . 312 bond, regulations, emu _ _,,..,.,,,. . . . . 303 preparation of returns by c0H€<!Y»0l' xi H0, 01* ggggmjpg A, g1·A1|}> TAXES. ...- . ·.-.- - - · · 303 $1156, _¥€FU!'¤B 9 ·--·· - · ··-······· 313 bonds Og indemmty ____,. . 303 by Commmmouer; legal effect. . . 313 ltfiml gmck issues and transfers. . . · 303 assegsrneut of tqx ... I. . ._ 313 es of produce at exchanges, etc-, fo! addmqnal tax 1mpOS€d, exceptmn. . 313 {umm delivery ______ _ _,,,_,,_,,. . . . 304 rate 1f returgxs i'1‘audu1ent-. ·.. $3 drafts, promissory notes, Gtc -··--·- - -···· 305 mlleitggug ·--~- :6 ····-··· gélié · 3 · W · · - · - • • • • • lgswl (EEE couveyqncel §rQi1_m_;-¤e- ·  305 mw ssa? ayerprxovrso gg rmxed 313 dmygglgi   _ ,.. .  305 findings 0}) fact, etc., by Commimicua not foreign  Fickcm _______ _ _______,, 305 subject to renew by other officer, 313 proxies; cxceptwnsn ..-· ~; ···-··· · $06,. etc ·--····  ··-· 1 ·············· :" ¤~*;,2~,,;* ·¤¤m€>* MPM ····· · ···· % ‘*°““°;§'&eci°$1°;¤2.,·,9$..'*‘i,€d°“%,y"c0“°“°r.rt “"° 314    I   I I I   ;   306 refund for erroneously collected taxes and r ce8x6m·pt______________ ____ _ 306    ••••·•·•·••·•••·•• 314
 * ""*’°’““‘°§ °‘ f‘““‘*‘°* °”°* g"“°’“‘ ‘““'“ wz 6 “‘i;"§ ···=· me M nm ‘‘‘` r ;;ae;ea‘ 3}%