Page:United States Statutes at Large Volume 60 Part 1.djvu/601

This page needs to be proofread.


PUBLIC LAWS-CH. 588 -JULY 20, 1946 Printing and bind- ing. Detection and pros- ecution of violators. 49 Stat. 1739, 1747. 7 U. S. C. §5623, 641-643 ,644-659; Supp. v, i9 644, 648. 7U.S.C.§§701- 725, 751-766, 801 -833 . Redemption of tax stamps. 59 Stat. 62 . 45 Stat. 398. Report to Congress. 45 Stat. 996; .53Stat. 466. 26 U. S. C. §3776. 53 Stat. 269-283, 382 - 387. 26U.. C.. 2550et seq.: Supp. V, §2550 et seq. 35 Stat. 614. 21 U. S. C., Supp. V, § 171. Ante, pp. 38 -40 . 46 Stat. 585. 56 Stat. 1045 . 21 U. S. C., Snpp. V, I§ 188-188n. thirty-four), hire, maintenance, repair, and operation of motor- propelled or horse-drawn passenger-carrying vehicles when necessary, for official use of the Alcohol Tax and Intelligence Units in field work; printing and binding (not to exceed $2,200,000); and the procure- ment of such supplies, stationery (not to exceed $1,575,000), equip- ment, furniture, mechanical devices, laboratory supplies, periodicals, newspapers for the Alcohol Tax Unit, ammunition, lawbooks, and books of reference, and such other articles as may be necessary, $184,700,000, of which amount not to exceed $14,440,000 may be expended for personal services in the District of Columbia: Provided, That not more than $100,000 of the total amount appropriated herein may be expended by the Commissioner of Internal Revenue for detect- ing and bringing to trial persons guilty of violating the internal- revenue laws or conniving at the same, including payments for in- formation and detection of such violation. Refunds and payments of processing and related taxes: For refunds and payments of processing and related taxes as authorized by titles IV and VII, Revenue Act of 1936, as amended; for refunds of taxes collected (including penalties and interest) under the Cotton Act of April 21, 1934, as amended (48 Stat. 598), the Tobacco Act of June 28, 1934, as amended (48 Stat. 1275), and the Potato Act of August 24, 1935 (49 Stat. 782), in accordance with the Second Defi- ciency Appropriation Act, fiscal year 1938 (52 Stat. 1150), as amended, and as otherwise authorized by law; and for redemption of tax stamps purchased under the aforesaid Tobacco and Potato Acts, there is hereby continued available, during the fiscal year 1947, the unexpended balance of the funds made available to the Treasury Department for these purposes for the fiscal year 1946 by the Treasury Department Appropriation Act,1946. Additional income tax on railroads in Alaska: For the payment to the Treasurer of Alaska of an amount equal to the tax of 1 per centum collected on the gross annual income of all railroad corporations doing business in Alaska, on business done in Alaska, which tax is in addi- tion to the normal income tax collected from such corporations on net income, the amount of such additional tax to be applicable to general Territorial purposes $7,000. Refunding internal-revenue collections (indefinite appropriation): For refunding internal-revenue collections, as provided by law, includ- ing the payment of claims for the prior fiscal years and payment of accounts arising under "Allowance or draw-back (Internal Rev- enue)", "Redemption of stamps (Internal Revenue)", "Refunding legacy taxes, Act of March 30, 1928", and "Repayment of taxes on distilled spirits destroyed by casualty", there is hereby appropriated such amount as may be necessary: Provided, That a report shall be made to Congress by internal-revenue districts and alphabetically arranged of all disbursements hereunder in excess of $500 as required by section 3 of the Act of May 29, 1928 (sec. 3776, I. R . C.), including the names of all persons and corporations to whom such payments are made, together with the amount paid to each. BUREAU OF NARCOTICS Salaries and expenses: For expenses to enforce sections 2550-2565; 2567-2571; 2590-2603; 3220-3228; 3230-3238 of the Internal Revenue Code; the Narcotic Drugs Import and Export Act, as amended (21 U. S. C. 171-184); the Act ofJune 14, 1930 (5 U. S. C. 282 - 28 2c and 21 U. S . C. 197-198) and the Opium Poppy Control Act of 1942 (21 U. S . C. Supp. IV, 188-188n), including the employment of executive officers, attorneys, agents, inspectors, chemists, supervisors, clerks, messengers, and other necessary employees in the field and in the 574 [60 STAT.