Page:United States Statutes at Large Volume 49 Part 1.djvu/1244

 74 TH CONG RESS. SESS. II. CHS. 188-190 . APRIL 10, 19 36. 1199 [CHAPTER 135 .] AN ACT April 10, 1936 . To extend the times for commencing and completing the construction of a bridge 	[H. R. 11045.1 across t he Ohio River be tween Ro ckport, Indiana, and Owe nsboro, Kentucky. [Public, No. 509 .] Be it enacted by the Senate and Hause o f Representatives o f the United States o f America in Congress assembled, That the times for commencing and completing the constructio n of a bridge across the Ohio River between Rockport, Indiana, and Owensboro, Ken- tucky, authorized to be built by the Spencer County Bridge Com- mission, by an Act of Congress approved June 18, 1934, are hereby. extended one an d three years, respectively, f rom June 18, 1 936. SEC. 2. The right to alter, amend, or repeal this Act is hereby expressly reserved. Approved, April 10, 1936. [CHAPTER 189 .] AN ACT Relating to the filing of copies of income returns, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 54 of the Revenue Act of 1934, as amended, is am ended by inser ting at the end thereof the following new subsection : "(d) CO PIES OF RETuRNs .-If any person, required by law or regulations made pursuant to law to file a copy of any income return for any taxable year beginning after December 31, 1934, fails to file such co py at the ti me req uired, there shall be due and as sessed again st such person $5 in the case of an individual return or $10 in the case of a fiduciary, partnership, or corporation return, and the collector with whom the return is filed shall prepare such copy . Such amount shall be collected and paid, without interest, in the same manner as the amount of tax d ue in excess of that shown by the taxpayer u pon a re turn in the cas e of a mathemat ical error app earing on the f ace of the return . In case of a person who filed a return for any taxable year not beginning after December 31, 1935, such amount of $5 or $10 shall be due and assessed only if the copy is not filed before the ex pirati on of f ifteen days after the ma iling b y the collec tor in whose office the return is filed, of a request to such person for the filing of the copy. Copies of returns filed or prepared pursuant to this sub- section shall remain on file for a period of not less than two years from the date they are required to be filed, and may be destroyed at any time thereafter und er the directi on of the Commi ssioner ." Approved, April 10, 1936 . Ohio River. Time extended for bridging, Rockport, Ind ., to Owen sbo ro, KY . Vol.4S,p. 1016. Ante,p.36. Amen dme nt . April 10, 1936 . [H. R. 1136 5.1 [Public, No.510.1 Revenue Act of 1934, amendment . Vol . 48, P. 695 ; U .S.C .,p.1044. Copies of income re- turns ; failure to file . Penalty . Collection and ment. pay Filing and disposi- tion of returns . [CH APTER 190 .1 AN ACT April 10, 1936 . Granting the consent of Congress to the Department of Public Works of the 	[H. R . 11945 .] Com monw eal th of Ma ssa chus etts for the c onst ruct ion, ma inte nan ce, and [Public, No . 511.1 operation of certain free highway bridges to replace bridges destroyed by flood in the Commonwealth of Massachusetts . Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the consent of Congress is hereby granted to the Department of Public Works of the Commonwealth of Massachusetts to construct, maintain, and operate the following temporary and permanent free highway bri dges and app roac hes ther eto (1) Across the Merrimack River, at a point suitable to the interests of navigation, at or near Central Street, in the city of Lowell, Massa- chusetts, to replace the Central Street Bridge ; Comm onwealt h of Massachusetts. Bridge restorations, etc. Merrimack Ri ver at Lowell.