Page:United States Statutes at Large Volume 45 Part 1.djvu/220

 SEVENTIETH CONGRESS. SESS. I. CH. 126. 1928. 169 necessary for use in the District of Columbia, the several collection Services districts, and the several divisions of internal-revenue agents, trict . $32,667,750, of which amount not to exceed $8,463,100 may be expended for personal services in the District of Columbia : Provided, That no part of this amount shall be used in defraying the expense of any officer, designated above, subpoenaed by the United States court to attend any trial before a United States court or preliminary examination before any United States commissioner, which expenses shall be paid from the appropriation for " Fees of witnesses, United States courts" : Provided further, That not more than $100,000 of the total amount appropriated herein may be expended by the Com- missioner of Internal Revenue for detecting and bringing to trial persons guilty of violating the internal revenue laws or conniving at the same, including payments for information and detection of such violation. The amount which may be expended from the appropriation " Col- lecting the internal revenue, 1928," for rental of quarters in the District of Columbia, is hereby increased from $51,500 to $126,150 : Provided, That the guarding and maintenance of space leased in the National Press Building for use of the Bureau of Internal Revenue is her eby plac ed u nder the sup ervi sion of the Dire ctor of Publ ic Buildings and Public Parks of the National Capital, and the expense of such guarding and maintenance may be defrayed from appropria- tions made to his office. Whenever during the fiscal year ending June 30, 1929, the Secre- tary of the Treasury shall find that the expenses of travel of officers and employees of the Internal Revenue Service while on official business can be reduced thereby, he may, in lieu of actual operating expenses, under such regulations as he may prescribe, authorize the payment of not to exceed 3 cents per mile for motor cycle or 7 cents per mile for an automobile used for necessary travel on official business. f Refunding taxes illegally collected : For refunding taxes illegally collected under the provisions of sections 3220 and 3689, Revised Statutes, as amended by the revenue Acts of 1918, 1921, 1924, and 1926, including the payment of claims for the fiscal year 1929 and prior years, $130,000,000 : Provided, That a report shall be made to Congress of the disbursements hereunder as required by such 'Acts, including the names of all persons and corporations to whom pay- ments are made together with the amount paid to each : Provided ur ther, That no part of this appropriation shall be available to refund any amount paid by or collected from any manufacturer, producer, or importer in respect of the tax imposed by subdivision (3) of section 600 of the Revenue Act of 1924, or subdivision (3) of section 900 of the Revenue Act of 1921, or of the Revenue Act of 1918, unless the Commissioner of Internal Revenue certifies to the proper disbursing officer that such manufacturer, producer, or importer has filed with the commissioner, under regulations pre- scribed by the commissioner with the approval of the Secretary of the Treasury, a bond in such sum and with such sureties as the commissioner deems necessary, conditioned upon the immediate repayment to the United States of such portion of the amount refunded as is not distributed by such manufacturer, producer, or im otter, within six months after the date of the payment of the re nd, to the persons who purchased for purposes of consumption (whether from such manufacturer, producer, importer, or from any other person) the articles in respect of which the refund is made, as evidenced by the affidavits (in such form and containing such state- ments as the commissioner may prescribe) of such purchasers, and Provisos. Witness fees. in the Dis- Ante, p. 81. Detecting, prosecut- ing, etc ., violations of internal revenue laws. Rent in the District . Expenditure for, in- creased. Proviso. Guarding, etc ., leased space to be under Di- rector of Public Build- ings, etc. Allowance for motor vehicle travel. Refunding taxes. Vol. 40, p. 1145; Vol. 42, p . 314; Vol. 43, pp. 301, 342. Provisos. Detailed report to Congress of disburse- ments. Refunding excise tax on a utomobile ac ces- sorie s. Vol.42,p. 291. Vol. 40, p. 1122. Bond required from producer, etc ., to repay amount not distributed to purchasers.

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