Page:United States Statutes at Large Volume 43 Part 1.djvu/344

 SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. 313 be computed as if this Act had not been enacted, but the amount so EEEAEE Mxcomputed shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations (includin the provisions in case of delinquency in payment after notice and demand) as in the case of the taxes imposed by Part I of this title, _ _ except that the period of limitation prescribed in section 1009 shall I;§‘Q,Y‘§§i_ be applied in lieu of the period prescribed in subdivision (a) of M¢¥» 1*-310- section 310. Sec. 317. (a) Whoever knowingly makes any false statement in ,,,,¥§§,'§},‘g'g‘°§fcj°"“S° any notice or return required to be filed under Part I of this title ' shall be liable to a penalty of not exceeding $5,000, or imprisonment not exceeding one year, or both. (b) Whoever fails to comply with any duty imposed upon him ,n§‘;§g‘,l,?,§'0§{,’,§°§‘u“,,‘f,, by section 304, or, having in his possession or control any record, Hle, i¤f¤¤¤¤¤¤¤, ¤¢¤- or paper, contaimng or su posed to contain any information concerning the estate of the decedient, or, having in his possession or control aply property comprised in the gross estate of the decedent, fails to e i it the same upon request to the Commissioner or any collector or law officer of the United States or his duly authorized deputy or agent, who desires to examine the same in the performance of his duties under Part I of this title, shall be liable to a penalty of not exceeding $500, to be recovered, with costs of suit, in a civil action in the name of the United States. Sec. 318. (a) The term " resident ” as usedin this title includes a *·*°gny$ citizen of the United States with respect to whose property any pro- smawm rm cmu. babe or administration proceedings are had in the United States Court for China. Where no part of the gross estate of such decedent is ,,'£g*°§§,§,gb{g‘{,;§§g,§ situated in the United States at the time of his death, the total States. amount of tax due under Part I of this title shall be paid to or collected by the clerk of such court, but where any part o the gross Stffé Pg? estate of such decedent is situated in the United States at the time district. of his death the tax due under Part I of this title shall be paid to or collected by the collector of the district in which is situated the part of the gross estate in the United States, or, if such part is situated in more than one district, then the collector of such istrict, as may be designated by the Commissioner. C, k I t M (b) For the pur ose of this section the clerk of the United' States .sw°ilw£,f°°"· ° Court for China slliall be a collector for the territorial jurisdiction of such court, and taxes shall be collected by and paid to him in the same manner and subject to the same provisions of law, including enalties, as the taxes collected by an paid to a collector in the Ilnited States. rim rr.-em Tax. °'”"‘· Sm. 319. For the calendar year 1924 and each calendar year ther·e- p$,§`§a$°b;lgi¥ii!°” °‘ after, a tax equal to the sum of the following is hereby imposed upon the transfer by a resident by gift during such calendar year o any property wherever situate, whether made directly or indi- B u mm 0, rectly, and upon the transfer by a nonresident by gift durin such pmgeiiyvg United calendar year of an property situated within the United States, S°§f§g_ whether made directly or indirectly: $51 per centum of the amount of the taxable gifts not in-excess of 0,000; 2 per centum of the amount by which the taxable gifts exceed $50,000 and do not exceed $100,000; 3 per centum of the amount by which the taxable gifts exceed $100,000 and do not exceed $150,000; 4 per centum of the amount by which the taxable gifts exceed $150,000 and do not exceed $250,000;