Page:United States Statutes at Large Volume 48 Part 1.djvu/786

 760 73d C ONGRESS. SESS. II. CH. 277. MAY 10, 1934 . ToPRIO R ACT S January 1, 1932, in violation of any State or Federal law (not AND MISCELLA- including withdrawal in violation of any code of fair competition NEOVS . approved under the National Industrial Recovery Act or illegal withdrawal the penalties for which have been mitigated or satisfied in pursuance of law prior to the enactment of this Act), or arising out of any fee derived from acting as agent for any seller or pur- chaser in connection with a sale or purchase of such petroleum or pro ducts the reof, or a ny a mount ille gall y rec eived by a ny p erson charged with the enforcement of law with respect to such petroleum or products thereof. SEC. 515. POS TAL RATES. Section 1001(a), as amended, of the Revenue Act of 1932, and sect ion 2 of the Act e ntitle d "An Act to extend the g asolin e tax for one year, to modify postage rates on mail matter, and for other purposes ", approved June 16, 1933, are amended by striking out "1934" wherever such date appears and inserting in lieu thereof " 193:1 ". Postal rates, etc. Incr ease, ext ende d to July 1, 1935. Vol.47,p.25; Ante, p. 2.54. SEC. 516. COMMISSIONER AS PARTY TO SUIT. Section 907 of the Revenue Act of 1924, as amended, is amended by adding at the end thereof a new subdivision to read as follows " (g) When the incumbent of the office of Commissioner changes, no substitution of the name of his successor shall be required in proceedings pending after the date of the enactment of the Revenue Act of 1934 before any appellate court reviewing the action of the Boa rd ." Nondeductibility of SEC. 517. NONDEDUCTIBILITY OF CERTAIN GIFTS. cert ain g 1fts. Community chests, (a) Section 505(a) (2) (B) and section 505(b) (2) of the Rev- domestic, relig ious, etc ., corp orations, etc. enue Act of 1932 are amended by inserting after " individual " a Vol, 47, p' 248. comma and the following : 44 and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation ". (b) Section 505(b) (3) of the Revenue Act of 1932 is amended by inserting after ' animals " a comma and the following : " no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation ". SEC. 518. LIABILITY OF FIDUCIARY. (a) Section 3467 of the Revised Statutes (U.S .C., title 31, ch . 6, sec . 192) is amended to read as follows " SEC. 3467. Every executor, administrator, or assignee, or other person, who pays, in whole or in part, any debt due by the person or estate for whom or for which he acts before he satisfies and pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate to the extent of such payments for the debts so due to the United States, or for so much thereof as may remain due and unpaid ." (b) The amendment made by subsection (a) shall be applicable in the case of payments made after June 6, 1932. SEC. 519. VE NUE FOR APPEALS FR OM BOARD OF TAX APPEALS. (a) Section 1002 of the Revenue Act of 1926 is amended to read as follows " VENUE " SEC. 1 0 02. (a) Except as pr ovided in su bdivis ion (b ), suc h deci- sion may be reviewed by the Circuit Court of Appeals for the circuit in which is locat ed the co llector's office to which was made the retur n Commissioner as party to suit. Vol.44,p.207. Substitutio n of suc- cessor's name not re- quir ed he reaf ter. Liability of fiduciary. R.S.,sec. 3467, p. 687; U.S.C., p. 936. Personal liability for U. S. claims where other d ebts pref erred. D ecisi ons to c over payments after June 6, 1932. Ve nue for app eals from Board of Tax Ap- peals. Vol. 44, p. 110. Re view by cir cuit c~'urt of appeals.