Page:United States Statutes at Large Volume 45 Part 1.djvu/933

 882 SEVENTIETH CONGRESS. SEss. I. Cx. 852. 1928 . EEVENNE ACT OF 1928 sale or charter to a resident thereof, whether or not such yacht or boat is brought into the United States under its own power, but does not include a yacht or boat used or intended to be used in trade or commerce, nor a yacht or boat built, or for the building of which a contract was entered into, prior to December 1, 1927. Remission forfeitures. mitiga- ti on mitiga- ti on SEC. 709. REMISSION OR MITIGATION OF FORFEITURES. Prov isio ns fo r, u nder customs laws made ap- The provisions of law applicable to the remission or mitigation plicable to internal rev- by the Secretary of the Treasury of forfeitures under the customs enue. laws shall apply to forfeitures incurred or alleged to have been incurred, before or after the enactment of this Act, under the inter- nal-revenue laws. Refunds and credits to be referred to Joint SEC. 710. REFUNDS AND CREDITS TO BE REFERRED TO JOINT Com mitte e. CO MMIT TEE. No refund, etc., over No refund or credit of an income war-pr ofits, exces s-prof its, $75,000, until after sub- mission to Joint Com- estat e or gift tax, in excess of 75,000, shall be made aft er the en act- mittee on Internal Rev- ment of th is Act, unti l afte r the expirat ion of thirt y days from the date upon which a report giving the name of the person to whom the refund or credit is to be made, the amount of such refund or credit, and a summary of the facts and the decision of the Commissioner of Int ernal Rev enue is su bmit ted t o the Joi nt Co mmitt ee on Int ernal Report to C ongress. Revenue Taxation. A report to Congress shall be made annually by such committee of such refunds and credits, including the names of all persons and corporations to whom amounts are credited or payments are made, together with the amounts credited or paid to each. Commissioners Claims. of Cour t of Clai ms SEC. 711 . COMMISSIONERS OF COURT OF CLAIMS .' Salaries increased. Vol. 43, p. 954, amend- The salary of the commissioners of the Court of Claims provided ed. for in the Act entitled "An Act to authorize the appointment of com- missioners by the Court of Claims and to prescribe their powers and Ante, p. 51, com pensa tion ," ap prove d Fe bruar y 24, 192 5, as cont inued in force by Public Resolution 4, Seventieth Congress, approved January 11, 1928, shall after the date of the enactment of this Act be at the rate of $7,500 a year. Bureau of Internal Revenue. Details of field em- ployees to Washington, etc ., authorized. Collectors of internal revenue. Vol. 40, p. 1140, amended. Sal ari es incre ased, etc. Repeals. Parts of Act of 1926 repealed hereby to re- ma in in force for ac- crued taxes, etc ., there- of. SEC. 712. BUREAU OF INTERNAL REVENUE-DETAILS TO WASH- INGTON. The Commis sioner may order any offi cer or employee of the internal-revenue service engaged in field work to duty with the Bureau of Internal Revenue in the District of Columbia, for such periods as the Secretary may prescribe, and to any designated post of duty outside the District of Columbia, upon the completion of such duty. SEC. 713. SALARIES OF COLLECTORS OF INTERNAL REVENUE. Section 1301 (b) of the Revenue Act of 1918 is amended to read as fo llows "(b) The salaries of collectors may be readjusted and increased unde r su ch re gulat ions as m ay be pres crib ed by the Comm issio ner, subjec t to the approval of the Se cretary, but no co llector s hall rece ive a salary in excess of $7,500 a year ." SEC. 714 . REPEALS. The parts of the Revenue Act of 1926 which are repealed by this Act shall remain in force for the assessment and collection of all taxes imposed thereby, and for the assessment, imposition, and col- lection of all interest, penalties, or forfeitures which have accrued or may accrue in relation to any such taxes.

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