Page:United States Statutes at Large Volume 44 Part 1.djvu/2032

 - - \. l  { / __ _ ' §]22  j     TITLE 26.+-·Iil’TE1 nécvssary for he:u*i11gs by _ the board, of any division ‘the1:e0f,· Qcutsidv the District of Columbia. (Jmie 2, 1924, 4.01 pg m.,. c. 234. §`90G(11}_. 43 `Stat. Feb. 26.`19f26, Q. 27, $1000, ¥14»sm:.10s.; l.  ;_— r  -_ ·   ~ .‘ - ‘—S#;·e note at zmgiming or this‘ chaptér. — _ _ . .. in the amending stututgé this section ways denoted qs V Scc.'.$0•."’ Wl 229. Same;. qaths; witnesscé depositionsLé—Fdr the effi-·  cient "2\(l,1l}iI1iStlY‘8fiOil‘ of fha functigus vested. .i11 `the bpard -01* imy diviQi·ui; the1·é0f,‘auy xixémbér of the 'b0:ird,_0r` guy employee af the ,l,l0i.il:d desigzlafed in ‘writiug for “the `pnjrposé by the- ’_c.hairmm:. may administer oathé, and aujv member `of the board mxay c·xa·mime witnesses sand Qrequii·e,· by subpoena orderéd bi jim lmmwl or ’&Il'}' divisian ¢here0_f énd signed by the i11é;uber, —(1> the 3l”TQl1(l8l\(Q‘€ and te·¤timm*ny’ of witnesses, and the produ<·ti{m`.cf·:;l1 necessary returns, b00ks,.pa`pers,_d0cumgent$, mr-‘ wsgumdezacé, ima 0fl1er es·idem·é,'ffou1lanylplace in the Un/itcd States at any dégigmzted place of héaring. or'_(2) the taking 9f_ l zz .<k·p,<»siricm before any designated inxdlvidinal éompgteut t0.ad— ministar oaths ·1lIld€l‘.·fhiS_£1(ft.°° In ,ths· case of a deposition the testimony shall bc‘x·ed1i<:ed to Writing by` the individual taking _ fiw d<·1i0sitigm· or under his diréctiqn and Shall than be sub—_ $c·;·il¤·d_ by- thai deponfcnt. · ’ `-  ..; .   “Y -_ . (:a}_,A1}3’ witlwss _Su1i1m01‘ed oi·.*vv110sé’ deposition   tzikon under. sectioix 908.* shall réceivc lthé samé fees and nuileage as vs·it1iesses i13·C0l1I‘fS‘6f the United- Sfutes. Such fees and` milegage and the expenses of {liking any such deposition shall be [mid as follows:  ··   Y ‘ L` ‘ ‘”·. ·  · · (1) I;1 the case ofwitnelsses for the commissioner; such pay! malts °shall be  by. the Seérehlry out of any moneys a1ppmpriated`fo1f the collection of “i[l[9liHliI;lT‘€V€1l\.l€. taxés, uml zimy be ma-dc i¤‘adva{.1ce._  ,_,_   · * · ‘ J ’(2) In the_case of ani qtl1?=wi_t1;cs§és, such payments shall be made subject {0 rules presc ilgcd by the board, by the party at wlmsiaiixstauce the witness appem·s_ or the deposition is taken. ij)L•)‘Tl1is section slmll take emact aslbf Juué, 2, 1924, lql th sgasé of fees, ,IDi1€3g€,'01' axpeusés acérubgi prior to. but `i·qm:1i11i¤g,unpaid_at Ithe time of, 'the enactment of the Revenue - Am of 1926. (grape. 2, 1924,4.01 pi m., q, _;-234; 5 900 (1), .4:: chat.; 336; Feb.  1926, c., 27,-§ 1000,·j14,Stat. 105.} _ See hate at lliflxming of this chapter. -· ‘ ’ In the amending statute ’U!!§`-§`&~i0u wésiccpzposed of two gectioxls denoted f‘   90Qf’ and “S¢;c..909."   _ épp ~ 1222, Samé; krnveliug md father expenses} empléyees; cx; pcaditurmf-——-The members of the bcapd shall receive necessary traveling cxpénsw. amt expenses alttuallyl incurged 'far sub- ’ _ sisiexace while traveling qu duty and away from- their designa ted stations. subject t0‘ the same limitations in-amount a.$ aio qeiuvl ar. may hemmfter be appiimble 1:0.tHe Board ot. General Appraisers,. Wha emp1=0$*a%Aé>fth€ board shall receive {their necesi sary traveling expenses, and expenses actually incurred for subsistence s§hile  traveling gm duty apd away Hom their daéignated · stations, in aé am0m1t‘ubt·t9,‘exceed $5·_per day. The b0m·d,_i§ `axxtherized in ag.s<;0rdan¤r.·c with the _ Civil Service Laws tb gp-- p0iz;t,_ and in acccrdancc with the Olassmcationn Act of 1923 "` to Hx the ccmmnslutima, of, such employees, hud tc make such expeaaditurm (including expendifures for gwrésmnal.s»er~viceé;_audl, ‘ gem at the seat ct~G0vé:·m11e1;t aud.»é~lse·xvhere, land 1*01-,1aw f· books, books of reference, and periqdiéals)-,‘ as may be necessary ‘c&lci{·2x1tly—t0 execute {beg fuuctimxs {vested an the board. . All expcudimxéas of gba board shall lg `allowed and paid, but of any, mmwys. appropriated far the purppses ot the board, upon `pres·.· eutailon at itcmizéd vcmchém therefor éiéxiéd 'bjr the chairman. s¤··Thi§’Aét" éonstltutes this supplemmfal~»tltle.` a  .,, 9'$ei:tl 13 90S‘co¤stitutes· the first pmxnimph of Q 1220 of this sup- . *·* The Classmcation Aéf of 1923 is sw; mat in $54661 tc 674, inclusiv of Title 5, Ex.¤cU11vs.,,D2PAn·gu¤xTs, tlwsxcnss mv Em·1.0u1·:s. u `
 * p1e;;.1e3t$!·itle._., " · ._ I _ . _

. .  _ IX   5;) -`\ RNAL REVENUE I f Vt 2013, ‘ All. regs received by the board zhall be écvered in't9.`the Tim};- ury as midellaneoits receipts. Séizticgn 3709" cf, the `Reviseg Statutes of the Uuita~d`_Sthtes..s·halI not be construed to apply to any purchase or s~ex·vice._rénd<-ered I6? the béard wheé the aggregattgl amount involved does 'n0t exceed the sum Qi $25; (Jmie c. 27, § 1000, 44 Stat. 105.) J .~ ‘ _ _ ·~ia’ ·A, ~ Z ‘Sg‘e note at beginning of. this chapter. _   · - ‘  In the aixxexidiixg statute this section gms degcted. “Sec. 9103* — - :-1223. Award bf dgmageso in Vcssc of frivolousf appeal ta ‘ board.}-·Wl1enever it. °appeg~rs. to the tboardt that p r0c;»edin;>;` before- it havebeeu i11stitu{etl·by thetaxpayer merély for delay, `Q damages ixfmi :1mq\1zit·n0t in excess bf $500 shall be awarded. td tllB'U!1itQd.`StlltéS by the board in its decision.   sn awzmled shall be `uséessed it the same time as the dgHe;iem·y
 * 2,. 1924, 74.01 p. 111;, ·¢. 234; §  (K). 43 SYM-   2Q- i9’2‘6.
 * 1ud`shall be paid”‘up  _1224·. Review of ’board’s decisiéu; palm; épcrgtiqa af review ._ ,— as stay of éSS8SSl\1€l\t,_8Ild‘S0 fmtth; éisallewsmze of dgéciemy; eEect.—=(a)`-(The deéisiop of the board reudcféd aftex·.the‘ enact; ment of this-Aét (except as provided in subdivision (j-) cit section .283 "" guid iir‘sul»clivision (ll) of sectiqu `318)“ may berevicwyéd Y` ' by ai Cinféuit Court of Appeals, or_ the Court of A§wl$ of tim Distfiét of Columbia, as lnereiuafter p1j0visled,’if a petition for. such. revigw ig. illéd by leithexj. the commissioner pir the taxpayer withiusix months atterthe decision is rendered. - . » - ” (lr) Such courts are uuthorizedto adépt fules for the ming of such petition, the prépaiation of the recotdv for fevievxf, and - the" c·0i1duct~ of qgroceediugs upon such rewiiewiv aud, tmtil the f udbptiou of mich rules,.__the’r1;les of -vst1cl1 courts xelating. tu 1 appellate proceedings upon a writ of crrqr, so far as gbplicable, shallgovqrxl. - _ ._  _    . ‘ A__'5‘ — _& ‘ I (*02) De spité~' the provisions of 0 sections 274 “ and 308} gsuéh ` review shall not operate as_ a stay of assemmént dr collection pf any portion of · the gxmotmt rat — thé dedciency determiugd by, the board uxpless Q petition {ot Qreview in respect nt sachporticm is tiled by the téxpaycr, dbd than Icmly it the `taxpayer (1) cm ar, before the time his mtitiem for i·ev‘iew‘ix Bled (aud in any `evexxt .before the expiration   ~_six . moéths after ‘ mk decisiah at the b0ard—is_rendéf%d)~ has Bled with the ward- a boxid in 8  iixed by the board not exéeedihg double izhé ammmt cfdthal pon. ticii df tli,é_d@H€iél1cy.i¤ resyiect ot which the petition fc: réview is filed, and kith gsuretyf apprcvédm by` the baard,° conditioned upon time payment .0t the deéciehcy as dually deteminsd, iu- V getlxer with any dnterest,. additiougl qmmmm, 0:. additions to the taxbprqvided far by- law,. or (2) hasélcd a jeopardy bond “‘umler"1‘itle II °‘ or Title lil °‘ of the Revenue Act at 1024 cr at Agt. If as at- result nf a waiver xmdér subdivision (df nf section 274 or subdivision; —(_d)“’ of emtion 3® any part of tha axhinnnt detemiined by the board is paid aftér the Bling of tile 1‘9Vii8\fc’—i bond such bond shall. at the yequest qt the téxpayer, be pr0p0i3ti<matel5%,»·x‘ed~uc~ed. _, Y 0 . 1 ‘, — ’ (dl In qsasgés where asmssmeht GP. collection has not lawn Bmyed by the Bling of a\b¢md, tlzéu if the amount {xt the elm- ¤ Section 3709 of the Revised Statutes is set eatin} 5 of Title' 41. 1f_um.¤q: (:<;»z~;1.·n:m;·r_gx. i ~ ·   . Q,  °°Sections 2:83 and 318 gre setlqut in ${1064 and 111:4, respet-tively, otpuld title:  !  ‘ · · — . »  °*S¢—ction 274 is set out in ¤§§!1048 to 1050, incluaive, mid 1052 w 1054, i¤“clusl.ve, of- this supplemental title. _ < 0 F5 Section P500 is set nuttin ’§g 1101 tc 1103,.iucli:sslve, and 1100 w 1108, inclusive. of this supplemeutu title. · ‘· . *° Titles II and III atthe Revenue Act at 1924 ctmstitute cbs. 10 and 20, respectively, qt Title 26 ¤f._tbe Code and Titles If and III at this ..A1;[,_Sq¤nstltutg <:l15.~1Sl and 20; respectively, at this stzmzléxgentnl title. °’ ubdiviidaia (dl of § :..*74, is set mnt in § mésaiot said title. J N. '·"Subdiy:isiou (cl) of § 2208 is set out in § 1101 of said title.