114:2 SIXTY-FIFTH CONGRESS. Sess. III. Cir. 18. 1919. “;""‘”’ *°`”u°?€"’“* respectively, may determine the reference, if an , to be iven to L1Iiir»ii°;»’<(ii>i£l¤iiiife.$i.t° such requests of the committees oi) either House, riispectiveir. The draftsmen shall, from time to time, prescribe rules and regulations for the conduct of the work of the service for the committees of each House, subject to the approval of the Library Committee of each A my House, respectively. cmE§€°§°w_‘°" M (c) For the remainder of the current fiscal year there is hereby appropriated, out of any money in the Treasury not otherwise appropriated, the sum of $25,000, or so much thereof as may be necessary, tor the purpose of defraying the expenses of the establishment and msbummms maintenance of the service, mcluding the payment of salaries herein ' authorized. One-half of all appropriations for the service shall be disbursed by the Secretary of the Senate and one-half by the Clerk v_ _ Islands of the House of Representatives. f»E‘§,i{,,,;,,,,,,,g,, pay Sec. 1304. That there shall be levied, collected, and paid in the U'§;;§,,f,§§}g§n*,jgmu United States, upon articles coming into the United States from the fax- Virgin Islands, a tax equal to the internal-revenue tax imposed in the United States upon like articles of domestic manufacture; such articles shipped from such islands to the United States shall be ,,m,_,°_ exempt from the payment of any tax imposed bv the internal-revenue S tigtrtickss from umm laws of such islands: Provided, That there shall be levied, collected, t,,,_°s ° Im ms and paid in such islands, upon articles imported from the United E cm mo U t d States, a tax equal to the internal—revenue tax imposed in such sads tg;. m m ° islands upon like articles there manufactured; and such articles going into such islands from the United States shall be exempt from pay- ` ment of any tax imposed by the internal-revenue laws of the United Generalreveuuelaws States' . . . . . . sppuwbie www- Sec. 1305. That all admimstrative, special, or stamp provisions of law, including the law relating to the assessment of taxes, so far as applicable, are hereby extended to and made a lpart of this Act, and every erson liable to any tax imposed by this ct, or for the collection tllfereof, shall keep such records and render under oath, such statements and returns, and shall coinlply with such regulations as the Commissioner, with the approval of e Secretary, may from time to Returns ma be re- time pl-ascribe' . . . quired mm airy pa. Whenever in the gudgment of the Commissioner necessary he may ’°°· require any person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such E . km etc to person is liable to tax. aeaémmeeomhznééa The Commissioner, for the purpose of ascertaining the correctness P°"°” °°“‘°"'°"· of any return or for the purpose of making a return where none has been made, is herebfy authorized, by any revenue agent or inspector designated by him or that purpose, to examine any books, papers, records or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or of any officer or employee of such person, or the attendance of any other person having knowledge in the premises, and may take his testimony with reference to the matter required by law to be included in such return, with power to administer oaths to mmm mmm to such person or persons. be mee in so days. Sec. 1306. That where floor taxes are imposed by this Act in res ct to articles or commodities, in respect to which the tax by existing law has been paid, the person required by this Act to pay the tax shall, within thu·ty days after its passage, make return rmder Extension 0, pw oath in such form and under such regulations as the Commissioner, mem on mma bond] with the approval of the Secretary, shall prescribe. Payment of the · tax shown to be due may be extended to a date not exceeding seven months from the passage of this Act, upon the filing of a bond for payment in such form and amount and with such sureties as the Commissioner, with the approval of the Secretary, may prescribe.
