Page:United States Statutes at Large Volume 52.djvu/168

 75TH CONG., 3D SESS.-CH. 55-MAR. 28, 1938 reimbursed by the stamp manufacturers), and the necessary officers, collectors, deputy collectors, attorneys, experts, agents, accountants, inspectors, investigators, chemists, supervisors, storekeeper-gaugers, guards, clerks, janitors, and messengers in the District of Columbia, the several collection districts, the several divisions of internal- revenue agents and the several supervisory districts, to be appointed as provided by law; the securing of evidence of violations of the Acts, the cost of chemical analyses made by others than employees of the United States and expenses incident to such chemists testify- ing when necessary; telegraph and telephone service, rent in the District of Columbia and elsewhere, postage, freight, express, neces- sary expenses incurred in making investigations in connection with the enrollment or disbarment of practitioners before the Treasury Department in internal-revenue matters, expenses of seizure and sale, and other necessary miscellaneous expenses, including stenographic reporting services; for the acquisition of property under the pro- visions of title III of the Liquor Law Repeal and Enforcement Act, approved August 27, 1935 (49 Stat. 872-881), and the operation, maintenance, and repair of property acquired under such title III; for the exchange, hire, maintenance, repair, and operation of motor- propelled or horse-drawn passenger-carrying vehicles when necessary, for official use of the Alcohol Tax Unit in field work; and the purchase of such supplies, equipment, furniture, mechanical devices, laboratory supplies, law books and books of reference, and such other articles as may be necessary for use in the District of Columbia, the several collection districts, the several divisions of internal- revenue agents, and the several supervisory districts, $58,700,000, of which amount not to exceed $11,428,520 may be expended for personal services in the District of Columbia: Provided, That no part of this amount shall be used in defraying the expenses of any officer designated above, subpenaed by the United States court to attend any trial before a United States court or preliminary exami- nation before any United States commissioner, which expenses shall be paid from the appropriation for "Fees of jurors and witnesses, United States courts": Provided further That not more than $100,000 of the total amount appropriated herein may be expended by the Commissioner 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. For salaries and expenses in connection with carrying out the provisions of the Silver Purchase Act of 1934 and any Executive orders, proclamations, and regulations issued thereunder, including not to exceed $14,000 for personal services in the District of Colum- bia, supplies and materials, traveling expenses, printing and binding, rents, equipment, and miscellaneous expenses, $40,000. Refunding internal-revenue collections: For refunding internal- revenue collections, as provided by law, including the payment of claims for the fiscal year 1939 and prior years and accounts arising under "Allowance or draw-back (Internal Revenue)", "Redemption of stamps (Internal Revenue)", "Refunding legacy taxes, Act of March 30, 1928", and "Repayment of taxes on distilled spirits destroyed by casualty", $35,000,000: Provided, That a report shall be made to Congress by internal-revenue districts and alphabetically arranged of all disbursements hereunder in excess of $500 as required by section 3 of the Act of May 29, 1928 (26 U. S . C. 1676), including the names of all persons and corporations to whom such payments are made, together with the amount paid to each. Securing of evidence of law violations. Miscellaneous ex- penses. Acquisition of prop- erty. 49 Stat. 879. 40 U. S. C., Supp. III, § 304h. Vehicles. Supplies, furniture, etc. Provsos. Expenses of officers attending trials, etc. Pot, p. 268. Detection and pros- ecution of violations. Expenses under 811- ver Purchase Act of 1934, etc. 48 Stat. 1178. 31U. S.C. 448. Refunding tions. colleo- 45 Stat. 398. Provso. Detailed report to Congress of refunds. 45 Stat. 996. 26U.S. C.§ 1676. 127 52 STAT.]

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