53 STAT.] 76TH CONG. , 1ST SESS.-CH. 115-MAY 6, 1939 lection districts, the several divisions of internal-revenue agents and the several supervisory districts, to be appointed as provided by law; the securing of evidence of violations of the Acts, the cost of chemical Scuringofevidence analyses made by others than employees of the United States and expenses incident to such chemists testifying when necessary; tele- Miscellaneous ex- graph and telephone service, rent in the District of Columbia and elsewhere, postage, freight, express, necessary expenses incurred in making investigations in connection with the enrollment or disbar- ment 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 provisions of title III of Acquisition of prop- the Liquor Law Repeal and Enforcement Act, approved August 27, 49 Stat. 879. 40 U.S. C., Supp. 1935 (49 Stat. 872-881), and the operation, maintenance, and repair iv, §304f. of property acquired under such title III; for the purchase (not to exceed $25,000), exchange, hire, maintenance, 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; print- Printing and bind- ing and binding (not to exceed $525,000); and the purchase of such jng. supplies, equipment, furniture, mechanical devices, laboratory sup- Supplies, furniture, plies, law books and books of reference, and such other articles as may c be necessary for use in the District of Columbia, the several collection districts, the several divisions of internal-revenue agents, and the several supervisory districts, $59,877,500, of which amount not to Personalservices. exceed $10,812,000 may be expended for personal services in the Dis- trict of Columbia: Provided, That no part of this amount shall be Provios. used in defraying the expenses of any officer designated above, sub- attending trials, etc penaed by the United 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 jurors and witnesses, United States courts": Provided Post, p905. further,That not more than $100,000 of the total amount appropriated Detection and pros- herein may be expended by the Commissioner of Internal Revenue for ecut violtions 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 iefnteof t rixss- related taxes and administering Title III, Revenue Act of 1936: 49 St;it. 17:4. (1) U. s. C., Supp. For salaries and expenses in connection with (1) the assessment and IV, '§§ 45-34 .e . collection of the tax on unjust enrichment imposed by Title III, Post, . 1325. Revenue Act of 1936, (2) the making of refunds and payments of n - i149Stat. 1739,1747. processing and related taxes, as authorized by Titles IV and VII 7 u.. C., Supp. of the Revenue Act of 1936, and (3) the refund of taxes collected IV, 5S -641-3;§ 644- under the Cotton Act of April 21, 1934, as amended (48 Stat. 598), Tax refunds under the Tobacco Act of June 28, 1934, as amended (48 Stat. 1275), and PotatoAts nd the Potato Act of August 24, 1935 (49 Stat. 782), as authorized by 48Stat. 598, 1275; 49 the Second Deficiency Appropriation Act, fiscal year 1938, including 52 Stat. 1150 . personal services and rent in the District of Columbia and elsewhere, the hiring of experts, stationery and office supplies, equipment, furni- ture, mechanical devices, law books and books of reference, trade journals, stenographic reporting service, telegraph and telephone services, postage, freight, express, printing and binding, notarial fees, Printng and bind- travel expenses, fees of expert witnesses, and fees and mileage of witness fees and witnesses, which shall be the same as are paid witnesses in the courts mleage. of the United States and may be paid in advance upon certification of such officer as the Commissioner of Internal Revenue or the Secre- tary of the Treasury may designate, $3.500,000, of which amount not to exceed $1,160,000 may be expended for personal services in the Personal sevces. District of Columbia. 661
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