Page:United States Statutes at Large Volume 38 Part 1.djvu/221

202 SIXTY-THIRD CONGRESS. Sess. I. Ch. 16. 1913. P*¤¤¤¤°*¤"’°¤”~ d t sectio tnirt -nine authorizing the Secretary of the Treasury "°F°°”*“" all {Aww eil the ciedit 6: the United_States to aermy_ qxpenamm ,d°,$§,_‘°°°‘°“°’*“°°b°` on account of the Panama Canal, section forty_ authorizing the Sec- V¤*· 36·¤» ii'- of the Treasury to borrow to meet pu he exgpendituresz ProhQ°g*°,:**°¤ °*E °§§; _ further, That a excise taxes upon c0rp0rations unposed by mz. section thirty-eight, that have accrued_ or have been imposed for the v°L °°’""m'm‘ year ending December thirty-first mneteen hundred and twelve, shall be returned, assessed, and collected m the same manner,_and com www under the_same_prov1sions, hens, and penalties as if section thirty- •|ry28, ma eight continued m force and effect: Agul pro·mded_]’•L11}¢er, That a specxal excnse tax with respect to the carrying on or doing of business, equivalent to 1 per centum upon their entire net mcome, shall be levied, assessed, and collected upon corporations, ]omt stock companies or associations, andjnsurance companies, of the character deicribed in usgction thirty·]¢;1ght o§dth;0AcJof Augu§;Sfifttgn,Bn1i1eteen dred ° e r the ri m anua e ruary txgnty hthjiinindtegn hundred and thirteen, brgth dates inclusive, °°""""‘“‘”‘· which sgi? tag shall be computed upon one-sixth of the entire net income o said co rations `oint stock com anies or associations and insurance comrpo foi laid ear, said ngt income to be ascer; 4,,,,, _,-,2 tamed m_accordance the provisions of subsection G of section °°“•¤&¤· two of th1lstA<;t f}i$Lrlh¤·, Talpglthe provisilons gegaid gection ° -eig o t o ugust nineteen un an nine relathe to the collection of the tax therein imposed shall remain ¤·¤¤¤·‘¤·’¤°¤· force for the collection of the excise_tax herein pxéovided, but for the year nmeteen hundred and thuteen it shall not necessary to malge more one retuén and t for all the taxes hereig uponsai oorporaons cms comames rass 81 insurance companies by way of incldme or (exciset)(ivl*hi<;)li1i·iat?;1rn and assessment shall be made at the times and in the manner proew.,¤¤¢ shaded. ’ vided m this Act ;_ but the repeal of existing laws or modifications 2;;:¤£.:m.,b.."*n,% *:1..*.*::;*%. $:;*1 ::.2 *£€;..·s:.;:; %2r·.:*.::,y ¢.%.*‘S§0°,‘$$¢"'“”lm“ menccd in any pivh case before the said repeal or modification; but alllf habnhties under smél layfls shalllcontmuga and mayhgci W e_ e orce in esamemanneras san ree r o t' Pm gum t° not been made._ _Any offenses committedpand Oallm enaltiegmdi forfeitures or habihtxes incurred nor to the Eassage ol this Act umder ‘21;{I§:.tI1bt:l$mbf&C£O:iim or Q d,tI];1 ed, or repealeil byhtgiis u or in e same manner an t mg¤;}*•“¤¤ ¤·>* •*· same egect as if this Act had not been passed. No Acts oinlimitai tion now ID force, whether applicable to civil causes and proceedings or to the prosecutxon of offenses or for the recovery of penalties or forfeitures embraced m or m0d1£ied, chaxlged, or repealed y this Act shall be affected thereby so {ar as they act any smts, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the_passage of thxs Act, which may be gpfmnpencizdtahpsdgrpsheggted twgthm the same time and with the same Sc as c no een passe . g,;;‘,§f},{j’,ff{,°{’§,°§fi a T- If ¤¤Yb¢g8¤§§, gsutvucé, paragraph, or part of this Actshall for "””""‘°'°"°" b2’i..€$’§“.ucif“·f3§.°$nP’§h1?1Y¤$2“§“¤.‘2i°£§"Tf£°“t ’·'"“%‘§“2°“t£° 1 , I' ri-mainder gu said Act, but shall bl: its bpellgtionatg the cuse,sen_ce,_aragra ,ora t led' th In mm ds, dm controversy m which suchlhudggent sli}gll‘l0hav•Ii8l:>ee5i1]i·1e:)dla7redln B p...,., U. That unless otherwise herem specially provided, this Act shall take effect on the day follcwing its passage. Approved, 9.10 p. m., October 3, 1913.