Page:United States Statutes at Large Volume 45 Part 1.djvu/1664

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SEVENTIETH CONGRESS . SESS. II. Ca. 706. 1929.

1613 TREASUR Y DEPARTMENT BUREAU OF INTERNAL REVENUE ig Refunding taxes illegally collected : For an additional amount for refunding taxes illegally or erroneously collected, as provided by law, including the payment of claims for the fiscal year 1929 and prior years, $75,000,000 : Provided, That a report shall be made to Congres s by i nterna l-reve nue di strict s, and alphab etical ly arr anged, of all disbursements hereunder in excess of $500 as required by section 3 of the Act of May 29, 1928 (45 Stat ., p . 996), including the names of all persons and corporations to whom such payments are made, together with the amount paid to each : Provided, That no part of the foregoing appropriation shall be used to pay any refund of an income or pr ofits tax pu rsuant to a c laim a llowed after the enactment of this Act in excess of $20,000 (other than payments in cases in which a suit in court or a proceeding before the Board of Tax Appeals has been or shall be instituted or payments in cases determi ned up on pre cedent s esta blishe d in de cision s of c ourts or the Board of Tax Appeals) unless a hearing has been held before a commi ttee or of fici al of the Bure au of Inte rnal Reve nue ; and the decision of the Commissioner of Internal Revenue in any such refund allowance in excess of $20,000 shall be a public record . Treasury Dep art- ment . Internal Revenue. Refunding taxes ille- gally collected . Proviso . Report to Congress of all refunds over $500 . Ante, p. 996. Hearing, etc., here- after, of claim s ov er $20,000. BUREAU OF PROHIBITION

Prohibition Bureau. For an additional amount for enforcement of the National Pro- hibition Act, including the same objects specified under this head in the Act making appropriations for the Treasury Department for the fiscal year 1930, fiscal years 1929 and 1930, $1,719,654, of which not exceeding $50,000 may be expended for the collection and dis- m Disemanating infor- semination of information and appeal for law observance and law enforce ment, includ ing co st of printi ng and other necess ary ex penses in conn ection there with . For the purposes of a thorough inquiry into the problem of the rnvestigationofprob- enforcement of prohibition under the provisions of the eighteenth lem of enforcement, etc . amendment of the Con stitution and laws e nacted in pursuance thereof, together with the enforcement of other laws, $250,000,` or as much thereof as may be required, to be expended under authority and by direction of the President of the United States, who shall Report to Congress report the result of such investigation to the Congress together with withrecommendations . his recommendations with respect thereto . Said sum to be available for the fiscal years of 1929 and 1930 for each and every object of expenditure connected with such purposes notwithstanding the pro- visions of any other Act . Addit ional amount for enforcing law. Federal Farm Loan FEDERAL FARM LOAN BUREAU

Bureau . Salaries and expenses : For an additional amount for salaries and expenses of the Federal Farm Loan Bureau, including the same objects specified under this head in the Act making appropriations for the Treas ury De partme nt for the f iscal y ear 19 29, $7 1,500, pay- able from assessments upon Federal and joint-stock land banks and Proviso. Federal intermediate credit banks : Provided, That, at the request Expenses, destruo- of the Federa l Farm Loan Board, whene ver in its op inion the ex pense tion of paid b onds, etc . will be reduced thereby, the work in Washington incident to the verification for destruction of paid and canceled intermediate credit bank debentures, farm-loan bonds and coupons thereof, may, with the approval of the Secretary of the Treasury, be performed by the office of the Register of the Treasury, and the appropriation from salaries and expenses .