SIXTY-FIRST CONGRESS. Sess. I. Ch. 6. 1909. I 17 op bly imprisonment not exceeding one year, or both, at the discretion 0 the court. _ Eighth. If any of the corporations, joint stock companies or asso- ,01;;gg;°{¤§g'rg;1i}g:,$ ciatrons, or insurance compames, aforesaid, shall refuse or neglect to make a return at the time or times hereinbefore specified m each year, or shall render a false or fraudulent return, such corporation, {pint stock company or association, or insurance company, shall be `abledto a penalty ofdnéntuless than one thousand dollars and not excee ing ten thousand dollars. An erson authorized by law to make, render, si , or verify an I;“¤i¤h¤;°“g f°* returii iivho make any false or fraudulent return, orgsltatement, with iigiriiaiiium et " by intent to defeat or evade the assessment required by this section to be made, shall be guilty of a misdemeanor, and shall be fined not exceedin one thousand dollars or be imprisoned not exceeding one year, or goth, at the discretion of the court, with the costs of prose- · cution. All laws relating to the collection, remission, and refund of internal- ,e;§,*§,§}§g$§,‘j§6 ffwg? revenue taxes, so far as applicable to and not inconsistent with the ' `provisions of this section, are hereby extended and made applicable to the tax imposed by this section. · Jurisdiction is hereby conferred upon the circuit and district ,,§’,§§‘d',§,c,§f’e,,f?f’“‘°°‘ courts of the United States for the district within which any person summoned under_ this section to appear to testify or to produce books, as aforesaid, shaH reside to compel such attendance, production of books, and testimony by appropriate process. 'mmms Cam, _ Sec. 39. That the Secretary of the reasury is hereby authorized Addams miie or tpl borrovgdqn the bcaredit of ghe (Fnrited Stateistfrom time to tim? as ,j'§‘§,§‘,_d§’,,,§°’ °°"’“'“°' _t e roce ma re uire to e a e en iuresonaccounto the P¤·¤.1>·1¤1&, Panltima Canal gud toqreimburse theyT;Pa.sury for such expenditures already made and not covered by previous issues of bonds, the sum of Am°¤¤*· two hundred and ninety million five hundred and sixt -nine thousand doléarshgyhich sun]: togetliier with the dq`i‘g§1t§—%>ur malillionisixbhundreg an t -one thousand nine un dollars rea orrowe upon issugs of two per cent bonds under section eight of, the Act of v°l°°2’ PJ"` June twenty-eighth, nineteen hundred and two, equals the estimate of the Isthmian Canal Commission to cover the entire cost of the Canal from its inception to its completion) and to pregmre and issue pherefor nloupon or regisltered gondsdof the United ftates lin niuclé Dc I u orm as e ma rescribe, an in enominations o one un re ¤°¤¤ ¤¤ <>¤¤· dollars, five hrmldrgd dollars, and one thousand dollars, payable fifty ,§',L,Y“"“’ *“ M" years from the date of issue, and bearing interest payable quarterly I¤*¢¤=¤*· in old coin at a rate not exceeding three per centum per annum; — ang the bonds herein authorized shall be exempt from_al1 taxes or m§;ggP**¤¤ *=·>¤= duties of the United States as well as from taxation in any form Pr _ ' by or under State, municipal, or local authority: Pmmded, That said ,,1% bonds may be disposed o by the Secretary of the Treasury at not less than par, under such regulations as he may prescribe, grv1ng_ to all citizens of the United States an eqlual o(pportun1ty to subscribe therefor, but no commissions shall be a lowe or paid thereon; and a ex#’;g§1’*¤*i°¤ f°* sum not exceedin one—tenth of one per centum of the amount of the ` bonds herein authorized is hereby appropriated, out of any money in the Treasury not otherwise appropriated, to pay the expenses of Ismmwo mem preparing, advertising, and issuing the same; an the_author1ty con- 1,,,,,.;, ,,,,,,,,_l.,§? tamed m section eng t of the Act of June twenty-eighth, nineteen “’*-3‘2»P·**'*’— hundred and two, for the issue of bonds bearing interest at two per °°'§”“m4%°’rFim£’m’ ii h°"€iI¥Lt’°‘i°“1"d¥ A t ra.; ··A¤ A r ¤·=~m·=·~= 0* nc. . a sec ion - wo o an c , en 1 , c aebmnee. providing ways and means to ineet war expenditures, and for othe1• ,,,,fQ§,j,,,§°· P· ‘“ P}ll'POS8S,” approved June thirteenth, eiighteen hundred and ninety- eiglit, be, an the same is hereby, amen _ ed to read as follows. mm mhmud lt That the Secretary of the Treasury is authorized to borrow from s percent. time to time, at a rate of interest not exceeding three per centum per 88740°·—vor. 36, rr 1-11--10
