ocxxx INDEX. Revenue Act of 1918—Oontinued. P¤z•¤- Revenue Act of 1918——Continued. Pue- TITLE xr. s1·.un· ·r.ixns··—continued. Trrnn xm. ommnsr. ADMINISTRATIVE enoforeign passage tickets . . .. 1137 vxsr0Ns—continued. proxies .. 1137 payment of specified taxes for sales, etc., powers of attorney; exceptions . .. 1137 under contracts made prior to May playing cards 1137 9, 1917 ...,... . , , , 1144 parcel post packages . 1137 if to other than a dealer . . .., 1144 property insurance policies by foreign cor- prior to September 3, 1918, if no previous gwations, etc., without agent in the tax imposed .. 1144 nited States . 1138 if taxed under Act of 1917 . . . 1144 nun xu. czmn muon mu1>1.ommNr nx 1138 time of Payment: "dealer" defined 1144 excise tax on persons labor 1138 not app icable to motion-picture taxes. . 1145 regulations governing . 1138 fractions of a cent disregarded, etc 1145 ·rrr1.1¤: xm. orzrmnsr. Anmursrmmvn rnovi- certificates of indebtedness and uncertisions . 1140 fied checks receivable for other than Commissioner of Internal Revenue; psy stamp taxes ... 1145 increased .. 1140 stamps accidentally lost from packages provisions for, until July 1, 1919 1140 may be replaced .. . .. 1145 Eve deputy Commimioners and an amist- refund of erroneously collected taxes, penml ant aluthorizgdlié .. alties,fetc& ... I . 1145 aries; utieso t tant . . r yment o ju ents, etc., agamst' co - co11ectors’ salaries, readjustment and in- epa lectoxs .. . . . 1145 crease of . 1140 damages recovered from officials . . . 1145 limit . 1140 no remission or refnmd of taxes on second appropriation for expenses under this Act assessment if returns willfully false, éor fiscal 1919éi. ... . .. 1140 det? .. I . . .. 1145 o cers,em oyees, 0 ceexpenses, etc. 1 40 o taxes co ec , r- iimil. for Bilireau . - .. 1141 manent aggcgwdrogriadom, regegleed Advisory Tax Board created .. 1141 after Jnme , 1920 , 1145 composition; duration; salaries . 1141 estimates required therefor hereafter 1145 duties, powers, etc . . . . . 1141 violations of Revenue laws to be reported to leaves of absence allowed agents and in- district att»omey.. .. .. .. .. 1146 spectors . .. - .. 1141 statement required . 1146 Legislative Drafting Service created . .. 1141 administration of oaths, etc., by specified raftsmen to be appointed; salaries, du- revenue oHici¤.Is, authorized. ,,_ 1146 ties, etc . . ... . 1141 divulginig information received by revenue appropriation for expenses; disburse· o cials unlawful . 1146 ments .. . . 114.2 unauthorized publication oi income returns Virgin Islands; articles from to pay United unlawful . . 1146 States internal revenue tax . ... 1142 punishment for offenses; dismissal of exempt from Island tax . . ... 1142 offender . ...,, 1146 articles fmm United States to psy Island inquiries to be made by dggut collectors. 1146 tax ... 1142 annual tax returns to be m e gy taxpayer; exempt from United States tax ... 1142 details . . . ..,. 1146 general internal revenue laws extended to by revenue officer with consent oi party provisions of this Act .. 1142 failing ..., . ..,.,,, . .. 1147 retums may be re<Luired from any person notice if no returns rendered ... 1147 upon notice y Commissioner .. 1142 summons for failure or making false reauthority to examine, etc.; powers desig- turns . 1147 nated . 1142 authority of district collector, etc 1147 iioor tax returns to be Bled within 30days- . 1142 preparation of returns by collector if no, Egyment of, etc 1142 or false, retums made ... .. 1147 ot r methods of collecting taxes author- by Commimioner; legal effect . . 1147 ized . ..,. 1143 extension of time if ue to sickness, etc. 1148 stamp tax Provisions applicable 1143 assemment of tax ..., , 1148 penalty for ailure to pady tax, make re- additional tax imposed; exception 1148 turns, etc., under esignated titles. 1143 rate if return fraudulent , ,,..,,__ 1148 punishment for willful refusals, evasions, collection of . .. - 1148 etc., thereof. ..,.. 1143 jurisdiction of district courts to secure additional tax penalty therefor; excep- evidence, etc . . . 2. 1148 tion.. . . ... 1143 punishment for false statements that tax is mpersons liable hereunder ...,,,. 1143 included in price of article, etc 1148 es for enforcement of Act authorized . . - 1143 that part of price is due to tax- , 1148 returns not exceeding $10 maybe ackuowl- Liberty bonds, etc., accepted in lieu of edged without oath 1143 personal sureties required by law, , . 1148 credit or refund of overpayments or col1ec· effect thereof; substitution permitted. . - 1149 tions authorized ... 1143 return to the depositor . 1149 payments by vendor, of tax on credit sales, retention forfrotection of subcontractors allowed _ , ... . 1143 on defa t of principal . ... 1149 taxes not applicable to exports of bever— priority of the United States not afages, tobacco, etc ... -- . 1144 fected ... ._ . 1149 refun to exporter authorized .. 1144 inconsistent laws modified . 1149 temporary use of existing stamps for new judicial securities not affected . 1149 rate; . ..,,..,,. . ., 1144 enforcement ... 1149
