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74T H CONGRESS. SESS. I. CH. 531 . AUGUST 14, 1935 . P rovisions of law ap- (c) A ll provi sions o f law, i ncludin g penalt ies, ap plicable with p Vol . 144, pp. 93, 99; respect to any tax imposed by section 600 or section 800 of the u. S. C., pp.1107, 1133 . Revenue Act of 1926, and the provisions of section 607 of the Revenue Vol.48,p.768.
~ Act of 1934, shall, insofar as applicable and not inconsistent with the provisions of this title, be applicable with respect to the taxes imposed by this title. Fractional part of
(d) In the payment of any tax under this title a fractional part pent'
of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to , 1 cent. R ules and regula- tions.
RULES AND REGULATI ONS . 5C1b uet horit y to pre- SEC. 808. The Commissioner of Internal Revenue, wi th the ap- proval of the Secretary of the Treasury, shall make and publish rules and regulations for the enforcement of this title . S ale of stamps by postmasters . Bond. Transfer of receipts . Pen alti es . Unl awful use of stamps. Counterfeiting. SA LE OF ST AMPS BY P OSTM ASTE RS SEC . 809. The Commissioner of Internal Revenue shall furnish to the Postmaster General without prepayment a suitable quantity of stamps, coupons, tickets, books, or other devices prescribed by the Commissioner under section 807 for the collection or payment of any tax imposed by this title, to be distributed to, and kept on sale by, all post offices of the first and second classes, and such post offices of the third and fourth classes as (1) are located in county seats, or (2) are certified by the Secretary of the Treasury to the Postmaster General as necessary to the proper administration of this title . The Postmaster General may require each such postmaster to furnish bond in such i ncreased amount as he m ay from time t o, time deter- mine, and ea ch such postmas ter shal l depos it the r eceipts from th e sal e of such stam ps, coupo ns, ticke ts, books , or othe r de vices , to the credit of, and render account s to, th e Postm aster G eneral a t such times and in such form as the Postmaster General may by regula- tions prescribe . The Postmaster General shall at least once a month transfer to the Treasury as internal-revenue collections all receipts so deposited together with a statement of the additional expendi- tures in the District of Columbia and elsewhere incurred by the Post Office Department in performing the duties imposed upon said Department by this Act, and the Secretary of the Treasury is hereby autho rized a nd direc ted to advance from ti me to ti me to t he credi t of the Post Office Department from appropriations made for the collection of the taxes imposed by this title, such sums as may be required for such additional expenditures incurred by the Post Office Department . PENALTIES SEC. 8 10 . (a) Whoever buys, sell s, offers for sale, uses, transfers, takes or gives in exchange., or pledges or gives in pledge, except as authorized in this title or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device, prescribed by the Com- missioner of Internal Revenue under section 807 for the collection or payment of any tax imposed by this title, shall be fined not more than $1,000 or imprisoned for not more than six months, or both . (b) Whoever, with intent to defraud, alters, forges, makes, or counterfeits any stamp, coupon, ticket, book, or other device pre- scribed by the Commissioner of Internal Revenue under section 807 for the col lection or paym ent of any tax imposed by thi s title, or uses, sells, lends, or has in his possession any such altered, forged or counterfeited stamp, coupon, ticket, book, or other device, or makes, uses, sells, or has in his possession any material in imitation of the
