Page:United States Statutes at Large Volume 55 Part 1.djvu/244

 55 STAT.] 77TH CONG. , 1 ST SESS.-CH. 156-MAY 31, 1941 (2) the making of refunds and payments of processing and related taxes, as authorized by titles IV and VII of the Revenue Act of 1936, as amended, and (3) the refund of taxes collected under the Cotton Act of April 21, 1934, as amended (48 Stat. 598), the Tobacco Act of June 28, 1934, as amended (48 Stat. 1275), and the Potato Act of August 24, 1935 (49 Stat. 782), as authorized by the Second Deficiency Appropriation Act, fiscal year 1938, as amended, including personal services in the District of Columbia and elsewhere, the hiring of experts, stationery and office supplies, equipment, furniture, mechanical devices, lawbooks and books of reference, trade journals, stenographic reporting service, telegraph and telephone services, postage, freight, express, printing and binding, notarial fees, travel expenses, fees of expert witnesses, and fees and mileage of witnesses, which shall be the same as are paid witnesses in the courts of the United States and may be paid in advance upon certification of such officer as the Com- missioner of Internal Revenue or the Secretary of the Treasury may designate, $1,100,000, of which amount not to exceed $875,000 may be expended for personal services in the District of Columbia. 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, as amended; for refunds of taxes collected (including penalties and interest) under the Cotton Act of April 21, 1934, as amended (48 Stat. 598), the Tobacco Act of June 28, 1934, as amended (48 Stat. 1275), and the Potato Act of August 24, 1935 (49 Stat. 782), in accordance with the Second Deficiency Appro- priation Act, fiscal year 1938 (52 Stat. 1150), as amended, and as otherwise authorized by law; and for redemption of tax stamps pur- chased under the aforesaid Tobacco and Potato Acts, there is hereby continued available during the fiscal year 1942, the unexpended balance of the funds made available to the Treasury Department for these purposes for the fiscal year 1941 by the Treasury Department Appro- priation Act, 1941. 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 corporations 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 tobe applicable to general Territorial purposes, $6,350. Refunding internal-revenue collections: For refunding internal- revenue collections, as provided by law, including the payment of claims for the prior fiscal years and payment of 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", $63,000,000: 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 (sec. 3776, I. R. C .), including the names of all persons and corporations to whom such payments are made, together with the amount paid to each. UNITED STATES PROCESSING TAX BOARD OF REVIEW Salaries and expenses: For salaries and expenses of not to exceed seven members 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, Revenue Act of 1936, as amended, includ- ing personal services in the District of Columbia and elsewhere, 219 49 Stat. 1739, 1747. 7U.S.C.§§641- 643; 644-659. 52 Stat. 1150 . 49 Stat. 1739, 1747. 7U.. C. §641-643; 644-659. 7U.S. C. 701-725; 751-766; 801-833 . Redemption of tax stamps. 54 Stat. 62. 45 Stat. 398. Proviso. Report to Congress. 45 Stat. 996; 53 Stat. 466. 26U.S.C.§3776. Post, p. 835. 49 Stat. 1748 . 7U.S.C.i648. 49 Stat. 1747 . 7 U.S. C. i8644-69.

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