Page:United States Statutes at Large Volume 44 Part 2.djvu/149

 SIXTYYNINTH CONGRESS. Sass. I. Cn. 27. 1926. 109 am lo eesof the Board shall receive their necem traveli ex nses, '*°*”‘ °’ ’¤ and) eipenses actually incurred for subsistcncerywhile tiigvehpsg on mmm duty and away from their designated stations, in an amount not to exceed $5 per day. The Board is authorized in accordance with wg{{‘*‘*;‘§,Y,c,;°’ {gi the civil service laws to a point, and in accordance with the Clasi- aug., ag- 1 ficgion Act of 1923 to fix the compensation of, such em loyees, °` '°' ' an to make such expenditures (including expenditures fgr per- sonal services and rent at the seat of Government and elsewhere, and for law books, Looks of reference, and periodicals), as may be necessary eiliciently to execute the functions vested in the Board. All expenditures of the Board shall be allowed and paid, out of ,,,;}.§§lK,f’,,§_‘“ "’ "` any moneys appropriated for the pur oses of the ard, upon presentation of itemized vouchers therefldr signed by the chairman. All fees received by the Board shall be covered into the Treasury Mi.,.,rp,m,,m as miscellaneous recei ts. Section 3709 of the Revised Statutes of R·S··‘°°·“’°°·*°·m· the United States shalll not be construed to apply to any purchase or service rendered for the Board when the aggregate amount involved does not exceed the sum of $25. " raxvcwns AI runs ·ro noun *""°'°‘“ "”’°“‘“· "Ssc. 911. Whenevexjit iipcpears to the Board that proceedings ,0}"‘§Q§*g‘g’ ,§;g*,,§§,°,gj before it have been institu by the tax a er merely for delay, ¤¤¢¤¤¤vf<¤¤¤¤¤v» damages in an amount not in excess of seed) shall be awarded to thc United States b the Board in its decision. Damages so awarded shall be assessed, at the same time as the deficiency and shall be paid upon notice and demand from the collector, and shall be col- lected as a part of the tax." couxrr mzvmw or noAnn’s nncrsxon O,Y{§g;j;' **' °°°lS‘°¤¤ Sac. 1001. (a) The decision of the Board rendered after the 0,’g{)*{,g§j1g*;°I{e·;<g;g{)*;1* enactment of this Act (exce t as provided in subdivision (j) of sec- men. ’ tion 283 and in subdivision Fhilofp section 318) may be reviewed by a Circuit Court of Appeals, or t e Court of Appeals of the District of Columbia, as hereinafter provideo, if a petition for such review is filed by either the Commimioner or the taxpayer within six months after the decision is rendered. _ (b) Such courts are authorized to adopt rules for the filing of *"°°°"“'“ °‘°"""‘· such petition, the preparation of the record for review, and the conduct of proceedings upon mich review and, until the adoption of such rules, the rules of such courts relating to appellate proceedings upon a writ of error, so far as agnplicable, shall govern. No my or mms (c) Despite the provisions o sections 274 and 308, such review };§¤Bp*;*gg*¤¤,g‘$°*§,{g shall not operate as a. stay of assessment or collection of any portion tmc. of the amount of the deficienc determined by the Beard unless a petition for review in respect ofysuch portion is fi.le·:l by the taxpayer, and then only if the tax ayer (.1) on or before the time his petition for review is filed (andp in any event before the expiration of six months after the decision of the Board, is rendered) has filed with the Board a bond in a sum fixed bythe Board not cxceedingudouble the amount of the portion; of the deficiency  respect of w `ch the petition for review is filed, and with surety approved  the Board, conditioned upon the payment of the deficiency as ially deter- C"“‘”“""‘· mined, together with any interest, additional mmosmts, or additions M d md to the tax provided for by law, or (2) has filed a jeopardy bond .41}:: p?60. ' under Title II or Title III of the Revenue Act of [924 or. of this Act. If as a result of a waiver under (subdivision (d) of section 274 or subdivision (d) of section 308 any·part of the amount determined