Page:United States Statutes at Large Volume 44 Part 2.djvu/162

 122 SIXTY-NINTH CONGRESS. Sass. I. CH. 27. 1926. “”““ *°" °""°°· price at which such article is sold or leased, or offered for sale or éspase, consiztés) of a tg; imposed umnlder thgtauphorigy of th¢;0Unittid tes,.or·· »ascri' a arti ar a o suc price a x um1e¤.a»e—-sueiostlgr of the  States, knowing that au datement is false or. that the tax is not so great as the portion efrmch price ascribed to such tax, shall be guilty of a misdemeanor P““‘°’““°”‘ '°‘· and u n contietion thereof shall be punished by a fine at not more than 5:000 or by imprisonment not exceeding one year, or both. R°"°“°"'°‘ "‘°"` (Sac. 1124.`Seétion 3315 of the `Revised Statutes as amended is ages. etc. _ _ s 7 reenacted witho change, as follows: ,,§‘,§‘cj, ‘§¥:‘,‘§,f"’,,§‘f " Ssc;3815. 'gc Commissioner of Internal Revenue ma£2under ¤vggg¤v;;{¢·.;gg; p_ refgnlationsipxescribed by himwith the approval of the  ua. ' o   'D!'Bh.8l1lT],_1SS\10 stamps for restampmg packages of distnll v°'· °· "· “°· spirxtsgtobacco, cigars, snuif, cigarettes fermented luigors, and wmes which‘ have been duly mmped but from which t stamps have been lost or destroyed by unavoidable accident." L"""" b°“°’· °‘°‘ coxsonmarroiv or mtnnrcrr norm mx axsmrrrons ,,§’,§“‘°],§§‘,‘f"°° "' °“ Sao. 1125. The various Acts authorizing the issues of Liberty °dV¤l?:*·v·°*·¤¤¤d· bonds age; apleiidegeang supplemented as fol ows: ‘ d 4 mtuaauss or sx- a ` a r` anu 1 1921, 4 r centum an per L‘}X§"§,°,{,T,Y"{'Q,,'§'{°°°` cexitiim Liberty bonds shalnlrbe exempt frgin graduated addigonal income taxes, commonly known as surtax and excess-profits and war-prolits taxes, now or hereafter impog by the United States upon the income or profits of individuals, partnerships, corporations, or amociphtiousé in Speer to the interest on aggregate principal amounts eree as o ows: _m‘_§'{f}‘,§‘;g§;,f"°" Until the”expiration`of two years after the date of the termina- tion _of the war' between the Umtcd States and the German Govern- ment, as nxed by proclamation of the President, on $125,000 aggre- m§.§f “"°° ’°‘" gate principal amount; and for three years more on $50,000 a te rinci al amount. ,,{,‘§"{§{,‘},'§{° ‘° ’"°" lb)gs'I`hepexemgti0ns lded in subdivision (ag shall be in addi- V°‘P*°·¤>—"·“· tion te the exemptions grovided in section 7 of t e Second Liberty Bond Act, and in addition to the exemption provided in subdivision V°l°°°’ °°°°°` (3) of section 1 of the Supplement to the Second Liberty Bond Act in ect to bonds issued upon conversion of EL? per centum bonds, agi`; ii$i¤;°(¤¤Z°$°$Y butiagiall bé_in lieu of the exemptions provid and free from the V°‘·‘°·°’·°°‘·"‘°· conditions and limitations imposed in subdivisions (1) and (2) of section 1 of,;hebS$>p1emex1itlbt: the Secogcgh Liberty Bond Act and in section2 o t e ictory ' rty A m{`§°"‘ "°“‘” °‘ nsrosrr or uxrrsn smrns norms on Norms m Lum or suxrrr b,;},§§°‘i§,°‘§,,§’ 0% _ Sac. 1126. Wherever by the laws of the United gtatesfuor iipxgula- ¤¤g•g,_%°§ji& t1ons made pursuant thereto, any person is require to _ rm any recogmzancez stipulation, bond, guaranty, or undertaking, herein- after  penal bond,” with surety or sureties, such person may, in lieu of such surety or sureties deposit as security wit the otlicial having authority to approve such penal bond Umted States Liberty bonds or other bonds or notes of the United States in a sum equal at their ar value to the amount of such penal bond reggired _to be furnished, together with an agreement authorizing su oiiicial to collect or sell such bonds or notes so deposited in case of_ any default in the performance of any of the conditions or stigiglatnons of such Level ¤‘¤·>¢*· penal bond. The acceptance of such United States nds or notes in
 * 7* '““‘°°· nosr sramrs ron, rosacoo, croans, Arm so roirrrz