Page:United States Statutes at Large Volume 44 Part 1.djvu/860

 * _1 193 ¤·11¤u sc.--nvm for the d@·h·t m avhi& ink! `ia ma say be wmw@. In cuesnid bam`! si its _atm·mid,<the mw @11 give  at @e¤d·- ings i;`cm2i·t to tm panitiw  iam   by  serving at   ia   wd mm an the wart may ¢11m:r,_¤¤¤_1:m mn_m11  have mrmiwm or sai¢1.·matt¤¤1·`¤m`.p¤rtics an thm   maserng it ma  1 {anti   seiwd bj·\’i!'t\1€·0f thé p1·é¤m"   But it uk} awmr sm}! mlm mimmm mgive mm e w ,·thnw11sctca· $$1 1% w gdemty culhétcr x w tm_mrs¤1 gtwmid :5 outa to sd!   same; néd the d@ty‘       K   . i 1193. Sane; proceeéngs in use   vnlacd a't.$Q9 cr 1m.——1¤ all cases sf~séizur°e_ of any gmds,‘_wares, on merchgg, dim} ag being subject, ts torieiture ¤¤dc1·‘·¤¤y_p1·0v1sion qt the internal mvwue kws, which, in the @1111011 ct the collector or _dq$uty`c011ectcr Qnkiug the seizure, arc` of the `apfiraiscd value ot $500 or lc@;"fhe sgidgcliactor or deputy xznllectct shall, ex- G cept in (·@ otherwise; prqvided, proceed as follows: . ` First. He shallpause aj list coutiiuing -4 nphrticulaf dwcrip- ' timfof the gocdsgwares, or mctchankysé séizedvtc be prepared in duplicate, and asa appraigemeut  tube maids by three sworn apprai&i•s; to be gx-elected by him, l w`h0‘ small be respecti able uml diaiatérestéd citizens of the . United States residing within the collection district wherein thé seizure was made. Said list and apprdisemeutyshall `be· pmpgrly attested by the said ecilectcr br deputy collector and the said zippraisers, fbr which service each at the said appraisers s1iall_ be allcxvred the sum af $1:50 3. day; to be paid in phe mv.m1er1provid€d‘ by, law  far other neceéshry charges ici ¤s0l1e¢t0rs._ _ · Second; if the said gqods are {omni by ihé said appraisers to be of the value ot $500 or less, the éaid colieqtor in- deputy (%u9(’{01' sha}! pubiish a nbtfce, for mrec. weeks, in some naysymaper _0f the district wh»ere the seizuré was made, descritihng yi} the articlw, ani stating the `time, place, and  at their —# seizme, niid requiring any [person claiming them tq appear and miie su=¤:h‘claim yithih thifty days from the date of the mst publicatiqn of such ¤0§ice.· Q l \ » _ _ 'lmifd. Any person claiming the goods, wares, or merchandise so seized, within t& time  in the notice, may Me with li the said collector cr- ®p¤ty‘c0‘11ectcr n claim, stating his in- , wmt in, the articlei séized, and may execute n· bond to the United States in the penal` sum of $250, with surétfx ’t0 be nigprovgg by the um mllector. 0: deputy collector, éouditiomd that. in  'st co¤d@tion ol the nrticla sb- seized, the c»b1i£QY8 Qkhil my $111 th; ¢:0s;s and expcbsw ‘o£ the proceedings _ to cbtnip mch condexsundon; dad upm tbé -@livcry_ ot. such bond to the coilectcz ®· éeputy collector, M null; transmit the ‘ .same,‘ with the *dup1iést¢_14st mj @1pdm 011 me goods seized, _ N to the United Stntw', district attorney `fm·‘ the district, and , said attorney proceed thereon iu. the brdinnry mum: pxfescribcd.by1pvq.·· — · " · ·' Eéurth. It pq claiq islutcrpcsednnd ¤0;bo¤d_is sited withix} the Qme abpve specmed, the Eaqllector or deputy collector, as gtk; case x_ny be; shnii givq tim his' notice at the salé of the goods; was-:a,_ or march;/£;dise" by mzblicntion, add, at they ftime gud place wecmod in the notice. chai! sell  articles sq seized ·at public auction, sind; atté; ded ting the expense bt appraisememc and Sék, he shui deposit tf: proceeds to the drédit of the Secretary of the Trwstiry. .(R. 8. [S550.) .- · _ — · 1194. Sgme; apdicstm for @1% .l@rl’¢t\1l'§ af pia- . cwdh ¤f_ gale;-£§§tri!:~¤tian.—)V_ithi¤ om `ywr htter the sale `ét apy gums, wa, ¥r\p.1ei·cl1audisa, as prcvidgd injection. 1193
 * &¤id diurict; QM the proceeds at thé sale, nftciideducting the

uszuz. array vs ; 846, of mis hda, nay ®l'I8¤ ctalmlng to be i¤te1•¢t•d in the prot;- ·2¤¤iokl¤¤y•wlyto the,Becrct•ry¤®Tre•@,r¤r§_ @1sdu d theiertettnre th, er oi nay aut wereot, and of  g,         male;   tk$. my nnttha nmapm attséactory mot, to be tarnished _»tn¤¤&·¤§¤erashe·shs1t®cr&¢:ProvQ.qd,fl'Mttt•haJllx» :. 1 ·  that, the a     et. atrtht r f e! the _ mmm and ale of the ssh  {TM   t& inter- ttmyms absemgont of tk United kstes, or in each ° eirc® as pwcvemed     the seaarey and thttjhe dtd not hnow of the, nasa; tm    the reid y tmfettare urns    wtthoot     or say ie- . te¤tion—ot» tread on the part of theotmu d std property, 7 .12 no_ apiwwtion for such restoratteh is nada    year} as herelnbetore  the   ot the   man, at the expiration of said time, csuethe prceceh at the sale of the said property to be ¢tisu·lbat$ awarding te late,. - as in the cases! goods, wares, or mwchaaétse  eau sold ptirsusnt to the decree oi)  mart. (R. · 1195. Search warrants.--The several Ju w e ei of the district courts of the United Stltél,-8l1d`UB1t¢d Stem n  in   1. rg, may, withtn their rewective jurisdiction, % _• xml werrant, authorizing any -internal-revenue oécer to·· seareh {ay 2 premises wi@ln the same, 11 such_‘omcer_ wakes oath in  ` that he has reason to believe, and doa believe, that an fread » ixpon the revemxejhasbeeu or iabeing itted apos lor by · the use of the sale?-premises. (R; S., { 34%; ¥ay_%,·1@6, e. » 252, §` 19, 29 Stat,18-1; Mar. 2, 1901, c. 814, 31 Stat. 956; Ear. 1 3, 1911, c. 231, S %, 36 Stat. 1-161.) A ‘ L I ° b » ` _1196.`Purchasing for Government goods  tax.- . The prlrilege ot purchasing supyies oi  imported. {rem ` N foreign cotxhtries for the use of the United States, dat: free, _` which new does or nerarter shall cilst by provides at hw, shall be extended, under such reialatiens as the Secretary 1 _ of the Treasury may prescribe, to all articles of domestic pra- . dnction which are subject to tax by the provisions of this dtle. l— (R- S- 5 3464.),. l Q ,C'hapter‘22.—-BOARD OF TAX APPEALS. . .· A, _ 1211. Board at Tax Appeals: estahllshlznent; number et menwers. Q ` 1212. Same: an independent agency. V  ` · -1218. Same; appointment ot members; termeof o¤ce; wacaaclesz re~— movnl,-salaries. . ~ ., . , . 1214.. Same; practlcebefore board and Bureau` et. Interul Reveure by _ _ exanembers. ·  .· ' ` 1215.   chntrmnn; nesl. _ _ · . _ ’ 1219. Sane.; hurts; and determination et appeals; enemy; eteet at a Ydctkq. · T K _ a, 1217. Same; dtvielens; hearing and determination of appeals; dhctstons. _ 1218. Same; endings erboard prmn facie erteenee or tact:. · " 1219. Sumo: notlm •ad\?oor1anit¥ ·,to hcheard; prmame; reports; 4} 1220. Same; entbyvrttneues, and  ~ _ - _ — 1221. Same; clerical asstetnamt easrten; stationed} Qné no torth. _ 1222. _8n;ne; traveling and other expense; wployeu; expenditures. . Section —1211.`_Boud`cf Tu Amnh;   santa, of meabers.-—-g'.l‘here is wtablished n hoard to be.know%s the - Board ot Tax Appeals (herelnatterreferred to as the “ board "}'.  The board shall gbe comp0@ of seven memhers,`exeept that for . a period ot two years alter Iam 2, 1924, the mrc} shall be ¤‘ coxnposed ot. sach nzunber of armbeia not xnore. than twenty- ¤ eight, an the President determiaw to be neemaryn . (June 2. » IQ4. 4.01§p..m., e,'%4, Q 969 (a), 43 $tat.,339.) ‘ ‘ . . 1212. Same; an ladepcndgt agency.-—-The Beard ot Tax Ap —`_, peels shall be an indepe¤dent'agtency_in the executive. branch ‘ » of Government. (June 2, 1924. .,4.01 p. m., c. 234,1 900, 43 S;tat.%6.)    .` . `. ~ Q. 1213. Same; aopeintlnent of nrembers; terms of o&¢e_; va- ? entries; removal; sa1arim.——}·}ach-nxembcr of the board* shall i be apbolnted by the Presldent, by and with theizxdvice and. con- .‘ · Q! ’
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