Page:United States Statutes at Large Volume 40 Part 1.djvu/1168

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1150 six1111¤11¢111 CONGRESS. Sess. 111. Ch. 19. 1919. Hmm M OF me '(liiple V (called “War Tax on Facilities Furnished by Public Utilities, an nsurance") ; Title VI (called “War Excise Taxes"); Title VII (called “War Tax on Admissions and Dues"); Title VIII (called "War Stamp Taxes") ; Title IX (called "War Estate Tax"); Title X (called "Administrative Provisions"); _ Title XII (called "Income—Tax Amendments"). ,w?,§*Q’g‘;§§§d"Q§,j,’§Q‘ (b) Such iparts of Acts shall remain in force for the assessment and ¤t¢· collection o all taxes which have accrued thereunder, and for the imposition and collection of all penalties or forfeitures which have accrued and may accrue in relation to any such taxes, and except that the unexpended balance of any appro riation heretofore made and now available for the administration ofp any such part of an Act P shalldbe available g the-; a1<_l)miniés;5at§h1n of this Act 011; the corre· '°*’**°¤: s on in rovision ereo : ravi at except as otherwise ro- 1nd?o(ii'1!§;i:iglIiagf)o!;€i;pi·v¢%€V'£?(`l(-}(l if iihis Act, no taxes shall bé ccllecited uiider Title I ofpthe 'm“I’m"”°d' Revenue Act of 1916 as amended by the Revenue Act of 1917, or Title I or II of the Revenue Act of 1917, in respect to any period Qfvjfggfggfegsfegggi aftier ?ecen¥b;1h31,t1917 Prozzidcgfzénhcr, That the ajsesslment and co ec 1on o es a e axes, an the 1mpos1tion an co ection o all penalties or forfeitures, which have accrued under Title II of the Revenue Act of 1916 as amended by the Act entitled "An Act to prov1deincreased revenue to defra the expenses of the increased appropriations for the Army and Nlivy and the extensions of fortiimag- iications, and for other purposes," a roved March 3, 1917, or Title ’ ` IX of the Revenue Act of 1917, shalliie according to the provisions Ferceiieepingzaxre- of Title IV of this Act. In the case of any tax imposed by any art p°°1°d k°”m‘ of an Act herein repealed, if there is a tax im sed by this Act inllieu thereof, the provision imposing such tax shs§ remain in force until the corireiporlgding tax imder this Act takes effect under the provisions o t is ct. i P§x2¢gRi¢¤¤¤<i Phil- Title I of the Revenue Act of 1916 as amended by the Revenue pgeizéémig 1916 111- Act of 1917 shall remain in force for the assessment and collection of °°m°‘“· the income tax in Porto Rico and the Philippine Islands, except as may be otherwise provided by their res ective legislatures. §§$§§§““§,{.§§· cms Sec. 1401. That section 1100 of the lievenue Act of 1917 is hereby Eggs ’°S‘°’°d July 1» repealed, to take effect on July 1, 1919, and thereafter the rate of .»fi1!c,p.327. postage on all mail matter of the first class shall be the same as the ,,m_,m_ rate in force on October 2, 1917: Py·oc~ided,_ That letters written and mers from armed mailed by soldiers, sailors, and marines assigned to duty in a foreign f°'°" ‘*b’°“""°°· country engaged in the present war may be mailed free of ostegif, subject to such rules and regulations as may be prescribedp by the Fame t t T Postmaster General. _

,gQ,,p€Q,ed°,u,;°§§; 11Sec§i?gn 1107 of such Act is hereby repealed, to take effect Jul)

zihtc, p. 328. ’ i

 nf; magli Sec. 1402. That if any clause, sentence, paragraph, or part of this

f¤¤=¢¤¤¤ei¤¤¤¤¤f Mt Act shall for any reason be adjudged by an court of competent jurisdiction to be invalid, such judgment shallynot affect, im air, or invalidate the remainder of this Act, but shall be confined) in its operation_to the clause, sentence, aragraph, or part thereof directly iinvolived ID the controversy in wliiich such judgment has been renere . {’r§{"·‘“g3’A°§,?"§§,§; Sec. 1403. That the Revenue Act of 1916 is hereby amended by amended- adding at the end thereof a section to read as follows: T‘“‘°d‘“’°“"°d· lgygng. 903. That this Act may be cited as the ‘Revenue Act of §$,§§f;€£§f§;1;‘Qj; SFO. 1404. That the Revenue Act of 1917 is hereby amended by ed. adding at the end thereof a section to read as follows: