Page:United States Statutes at Large Volume 54 Part 1.djvu/95

 54 STAT.] 76TH CONG. , 3D SESS.-CH. 71-MAR. 25, 1940 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- Acquisition of prop visions of title III of the Liquor Law Repeal and Enforcement erty. Act, approved August 27, 1935 (49 Stat. 872-881), and the operation, 40 U.S. c., supp. maintenance, and repair of property acquired under such title III; v, s 041 -30 for the purchase (not to exceed $25,000), exchange, hire, main- Vehicles. tenance, 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; printing and binding (not to exceed irinting and bind- $525,000); 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 dis- tricts, $60,156,860, of which amount not to exceed $9,394,920 may Personal servies. be expended for personal services in the District of Columbia: Pro- vided, That no part of this amount shall be used in defraying the Por tedin. Officers attending expenses of any officer designated above, subpenaed by theUnited trials,etc. States court to attend any trial before a United States court or preliminary examination before any United States commissioner, which expenses shall be paid from the appropriation for "Fees of Pow, pp-204,209. jurors and witnesses, United States courts": Provided further, That Detetionandprose- 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. Salaries and administrative expenses for refunding processing and Reeftnd^ o pr0es" related taxes and administering title III, Revenue Act of 1936: For 49 Stat. 1734. salaries and expenses in connection with (1) the assessment and v,2 6u7ooo., upp. collection of the tax on unjust enrichment imposed by title III, Revenue Act of 1936, (2) the making of refunds and payments of processing and related taxes, as authorized by titles IV and VII of 749st. SC ,7ulpp7 the Revenue Act of 1936, as amended, and (3) the refund of taxes i 641-643; 644-M0. Refunds under Cot- collected under the Cotton Act of April 21, 1934, as amended (48 ton, Tobacco, and Stat. 598) the Tobacco Act of June 28, 1934, as amended (48 Stat. PottoActs. 1275), and the Potato Act of August 24, 1935 (49 Stat. 782), as authorized by the Second Deficiency Appropriation Act, fiscal year Adrlnitrative ex 1938, as amended, including personal serces and rent in the District penses. of Columbia and elsewhere, the hiring of experts, stationery and office supplies, equipment, furniture, mechanical devices, law books and books of reference, trade journals, stenographic reporting serv- ice, telegraph and telephone services, postage, freight, express, print- Printing and bind- ing and binding, notarial fees, travel expenses, fees of expert initness fees and witnesses, and fees and mileage of witnesses, which shall be the same mileage. as are paid witnesses in the courts of the United States and may be paid in advance upon certification of such officer as the Commissioner of Internal Revenue or the Secretary of the Treasury may designate, $2,800,000, of which amount not to exceed $1,441,580 may be expended P er sona services. for personal services in the District of Columbia. Refunding internal-revenue collections: For refunding internal- Refndsofinternal- revenue collections, as provided by law, including the payment of re e olleons claims for the fiscal year 1941 and prior years and accounts arising under "Allowance or draw-back (Internal Revenue)", "Redemption of stamps (Internal Revenue)", "Refunding legacy taxes, Act of 61

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