Page:United States Statutes at Large Volume 56 Part 1.djvu/184

 PUBLIC LAWS-CH. 178-MAR. 10, 1942 title III of the Liquor Law Repeal and Enforcement Act, approved 40 U. S C. § 304f- August 27, 1935 (49 Stat. 872-881), and the operation, maintenance, and repair of property acquired under such title III; for the purchase (not to exceed forty-two), exchange, hire, maintenance, repair, and operation of motor-propelled or horse-drawn passenger-carrying vehicles when necessary, for official use of the Alcohol Tax and Intelli- Printing and bind- gence Units in field work; printing and binding (not to exceed ling. Post, p. 100. $931,850); and the procurement of such supplies, stationery (not to SPst lone. exceed $468,000), equipment, furniture, mechanical devices, laboratory supplies, periodicals and newspapers for the Alcohol Tax Unit, ammu- nition, lawbooks and books of reference, and such other articles as may be necessary, $80,908,940, of which amount not to exceed Personal services. $10,834,002 may be expended for personal services in the District of Post, pp. 720, 1005. Proviso. Columbia: Provided,That not more than $100,000 of the total amount Detection and pros- ecution of violators. 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. Refund of process- Salaries and expenses for refunding processing and related taxes ing and related taxes. 49 Stat. 1734. and administering title III, Revenue Act of 1936: For salaries and 26 U.S. C. I1700- 705. expenses in connection with (1) the assessment and 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 47S.ta. 173964 7643 taxes, as authorized by titles IV and VII of the Revenue Act of 64s659. 1936, as amended, and (3) the refund of taxes collected under the 757U;.8c.i 701-725; 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 Defi- 52stat. 110 . ciency 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 Commissioner of Internal Revenue or the Secretary of the Treastry may designate, $500,000, of which amount not to exceed $457,380 may be expended for personal services in the District of Columb)ia. Refunds and payments of processing and related taxes: For refunds and payments of processing and related taxes as authorized 49 Stat. 1739, 1747. by titles IV and VII, Revenue Act of 1936, as amended; for refunds 7vU.S.Cif641 ym 643; 644-659. of taxes collected (including penalties and interest) under the Cotton V751-766; 8s 70-72; 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 Defi- ciency Appropriation Act, fiscal year 1938 (52 Stat. 1150), as amended, Redmption of tax and as otherwise authorized by law; and for redemption of tax stamps purchased under the aforesaid Tobacco and Potato Acts, there is hereby continued available, during the fiscal year 1943, the unex- pended balance of the funds made available to the Treasury Depart- ment for these purposes for the fiscal year 1942 by the Treasury 55Stat. 219. Department Appropriation Act, 1942. 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- [56 STAT.

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