Page:United States Statutes at Large Volume 43 Part 2.djvu/951

mnnx. 2259 Revenue Act of 1.924-Continued. Pate- Revenue Act of 1924——Continued. Pace tax on admissions, etc.; collection by rxrnn 1x. noann or Tax arrnans .. 336 receivers; returns and payment - 322 created of not less than seven nor more in effect in 30 days .. 322 than twenty-eight members, for rrrnn vi. mxcrsm waxes ... 322 two years 336 rates imposed hereafter on sales by appointment by the President and manufacturers 322 Senate . - . 336 articles specified .. . 322 subsequent terms . 336 retail sales- .. 323 retiring member not permitted to praccomputation if sold at less than tice before Board for two years-- 337 market price . L ... 323 quorum; chairman; seal .. - - - - 337 rates on works of art sold by other than to hear and determine apgeals in income artist; sales excepted .. 323 and estate tax eficiency and jewelry, precious stones, time pieces, abatement claims . 337 etc .. 324 divisions of Board to be assigned .. 337 surgical and medical instruments, appeals to be decided by - .. 337 spectacles, etc., excepted ... 324 finality of decisions of, unless rereturns, payment, etc .. 324 viewed by Board s 337 payment of excise tax on sales under findings to be prima facie evidence of contracts prior to January 1, facts in court proceedings .. 337 1924 324 notice and hearings; informal proceednot required if to other than a ings ,._._ 337 dealer- .. 324 findings of facts to be reported in if tax greater than under this Act 324 writing __ 337 if no tax under this Act 325 principal office in Washington; hearings TITLE vu. srmcrar. TAXES . - 325 elsewhere __.. 338 capital stock tax after January 1, 1924- 325 authority of members to secure testirate on domestic corporations - - 325 mony, etc __... - - - 338 on foreign corporations .. 325 office assistance, supgges, etc., to be exceptions . 325 furnished by cretary of the publicity of returns ... 326 Treasury . 338 miscellaneous occupational taxes after additional allowance for traveling ex- July 1, 1924 .. 326 penses, etc ... 338 rates on designated businesses .. 326 expenses of, payable from internal annual sales by manufacturers of revenue appro riations on vouchtobacco, cigars, and cigarettes-- 327 ers approved gy the chairman- - 338 on use of pleasure boats, after TITLE x. cnrmnan Anmnrsrxarrvn rao- January 1, 1924; exemptions- - , 328 vrsrorrs -.---.-------.--.- 339 punishment for conducting business general revenue laws extended to this without paying tax .--.-... 328 Act ---- - .----...-.-.. 339 narcotic Act provisions .. 328 enforcement re ulations, etc., to be ·rr·r1.n vm. snmp raxns -- , 331 prescribed 339 levied hereafter on bonds, written docu- taxpayers to keep records, make rements, etc., in Schedule A .- 331 turns, etc 339 exemptions ... 332 returns may be required of any person- 339 penalty for using unstamped paper 332 not exceeding $10 may be acknowldealing in articles not fully stamped- - 332 edged without oath .-------..-- 339 using uncanceled stamps, etc ... 332 returns to be prepared by collector if punishment for fraudulently reusing, taxpayer makes no, or false - 339 etc., stamps .. 332 by Commissioner; legal effect .-. 339 willfully removing stamps for unlaw- further time allowed if failure due to ful uses .. 332 sickness .. 339 possessing washed stamps knowingly- 332 assessment of tax .----.-...--.--.. 339 methods of canceling directed ..--..-- 333 additional tax imposed· exception-- - 339 preparation of stamps, etc.; general rate if return fraudulent ----.---- 340 laws applicable -----------.--- 333 collection of -.-.--------------.- 340 sales of stamps by postmasters, etc ---- 333 examination of books, witnesses, etc., designated depositaries, etc.; State authorized .---.--.----------- 340 agents ...------.-.--.---.-.-- 333 restriction on making unnecessary- 340 bond regulations, etc ----.----- 333 cases settled by written agreement with Schedule A, stamp taxes ------------- 333 taxpayer not to be reopened -.-- 340 bonds of indebtedness -.---...--... 333 findings o fact, etc., by Commissioner capital stock issues and transfers 334 not subject to review by other sales of produce at exchanges for omcer, etc --..--- - ---.--- _ .-.-- 3 40 future delivery ----. - .-..----- 334 decisions reversed without retroactive real estate conveyances ...-.-.----. 335 effect unless required by court- -_ 341 customhouse entries; warehouse with- assessment of all but income and estate drawals .-...-.-..----.-.----- 335 taxes to be within four years- - - 341 foreign passage tickets .-.---.------ 335 no proceedings for collection to be proxies; exceptions --.-.----------- 336 brought after five years ------.- 341 powers of attorney; exceptions ------ 336 exception in case of fraud -.---..--- 341 playing cards --.- - -----.--.--- 336 collection by distraint, etc., after asproperty insurance policies by foreign sessment made -------.--..---. 341 corporations, etc -------------- 336 suit authorized without assessment- - 341 reinsurance exempt -------------- 336 provisions subject to bar of statutory aifixing stamps; penalty for failure-- 336 limitations --.----.--- 341