Page:United States Statutes at Large Volume 53 Part 2.djvu/186

 PUBLIC LAWS-OH. 115-MAY 6, 1939 Refunding internal- revenue collections. 45 Stat. 3C8. Proviso. Report to Congress. 45 Stat. 996. 26U.S.C. i1676. Refunds and pay- ments of processing and related taxes. 49 Stat. 1739, 1747. 7 U. S. C., Supp. IV, I5 641-643; §§644- 859. 48 Stat. 598, 1275; 49 Stat. 782. 52 Stat. 1150 . Redemption of tax stamps. Unexpended bal- ance continued avail- able. 52 Stat. 1150. Alaska railroads,ad- ditional income tax. Salaries and ex- penses. 49 Stat. 1748. 7U.S.(., Supp. IV, § 648. 49 Stat. 1747. 7 U. S. C., Supp. IV, II 644-659. Printing and bind- Ing. Salaries and ex- penses. 49 Stat. 977. 27 U. S. C., Supp. IV, II 201 -212. Securing of evidence of violations. Refunding internal-revenue collections: For refunding internal- revenue collections, as provided by law, including the payment of claims for the fiscal year 1940 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", $38,000,000: 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. Refunds and payments of processing and related taxes: For refunds and payments of processing and related taxes as authorized by Titles IV and VII, Revenue Act of 1936; for refunds of taxes collected (including penalties and interest) under the Cotton Act of April 21, 1934, as amended (48 Stat., p. 598), the Tobacco Act of June 28, 1934, as amended (48 Stat., p. 1275), and the Potato Act of August 24, 1935 (49 Stat., p. 782), in accordance with the Second Deficiency Appropriation Act, fiscal year 1938 (52 Stat. 1150), and as otherwise authorized by law; and for redemption of tax stamps purchased under the aforesaid Tobacco and Potato Acts, there is hereby con- tinued available during the fiscal year 1940 the unexpended balance of the funds made available to the Treasury Department for these purposes for the fiscal year 1939 by the Second Deficiency Appro- priation Act, fiscal year 1938. Additional income tax on railroads in Alaska: For the payment to the Treasurer of Alaska of an amount equal to the tax of 1 per centum collected on the gross annual income of all railroad corpora- tions doing business in Alaska, on business done in Alaska, which tax is in addition to the normal income tax collected from such corporations on net income, and the amount of such additional tax to be applicable to general Territorial purposes, $19,200. UNITED STATES PROCESSING TAX BOARD OF REVIEW Salaries and expenses: For salaries and expenses of the Board of Review established by section 906 of the Revenue Act of 1936 for review of the disallowance by the Commissioner of Internal Revenue of claims for refund of processing taxes filed under title VII, Reve- nue Act of 1936, including personal services and rent in the District of Columbia and elsewhere, stationery and office supplies, equipment, furniture, mechanical devices, law books and books of reference, press releases, trade journals, periodicals and newspapers, contract report- ing services, telegraph and telephone services, postage, freight, express, printing and binding, notarial fees, travel expenses, and such other miscellaneous expenses as may be authorized or approved by the Secretary of the Treasury for the work of this Board, $162,500. FEDERAL ALCOHOL ADMINISTRATION Salaries and expenses: For the purpose of administering the provi- sions of the "Federal Alcohol Administration Act", approved August 29, 1935 (27 U. S . C . 201), as amended, including personal and other services; supplies and materials; equipment; communication service; stationery; travel and subsistence expenses as authorized by law; maintenance, repair2 and operation of automobiles; law books, books of reference, magazies, periodicals, and newspapers; contract steno- graphic reporting service; the securing of evidence of violations of the Act; and miscellaneous and contingent expenses, $425,000. 662 [53 STAT.

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