Page:United States Statutes at Large Volume 44 Part 2.djvu/169

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SIKTENINTH CONGRESS; Bin IQ Cn..l7. {M20. *129 or poseemion thereof haanot at anytime been transferred to any ¤"P!?¥¥¤°•*°¤

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Pmglngbtliiglrtivzlhhm l Sigtlulmunbd byda Ounminio atlrth _A. ]*¤'*¤**¤¤ aypwulyof u\Q¤S¤¤!'$||Yp$h\.I!0$ by this aeetie¤:(1) ~a•'•¤•m.—_ aiayszberyzxléed as-a crediteagainewt IlI)W11.3= #18h£ mum péedutermt importer, 4 Q) may be D***°*°°°••*·=· mule tcjhe dealer mstud. qijto hhermnnuiaehulerz producer or importer, 1f$be I1II1l1fl»$l»Il'0¢,’:l'Ddl!Bl‘ or impede: rwuvs any. rhim

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(d)».Wbeu- ahewefund na eddit provided has ,,, d*:_,_";{ been;aIl0med·tq the manufacturer, gmdueer, ur imperter,lhe»ahail 4 remit to the dealer to whom was sol the article in respect efwhieh the refund or credit vnnxlhvedpro mush ef that amount of the Y tax eorregaonding to the refund or credit, as was paid or agreed to hmpai {by Upoia thmfailuranf theimanufactnrer, .¤°`,L',°“ "“""‘ °“ _ uoeeerimpdbter to makenuk remimim.lmuahaH~rbe liable to the eahemfoixdaaxlslizrthe amount et threetines the amdunt thereof, audthootrt includeinmuyiudgnnt inffaver of the dealer inaayeuitforethe eeooveryofsu damages,eo¢¤s¤!t:l1e•¤itand a reasonable attorney’s fee to be fixed by the court. ' " · ‘ nxruxvorcxeasrax “’¤¤°°‘°'•¤¤¤ Sn0.1$06. (a)Intheca.seeofaIl ';-a¤dlittle' ino` °- nal andambrohen etatuwryb nnmwrtzir $2‘¤T."'&‘s..» any; perqomon, therepeel o£.amtie¤*4D0 uf the $$2 l' °' " Revenue A.ct.ofgk924, in enieam audody er inrtransit §°,;§_¤g}* fron rtheinsulat ptmesmm cl ahe.Un·i$ed Staamlwhidi onauch date haverafBxedetl1erete’·¢ua nphmliad at nina éef tax impeud by •¤¤¤¤.400.•e.¢ner.gv¤a¤,As¤.¤¢ an u allowed a refund equal to »b•t••en bygwelkseution andthe tariqzpued aaetien Aweoftlnia Let; » (b) o refund shall be albud. .,Z`.L‘°,,{,%_‘°' "’ therefor is presented within 60 days after the elective date 0 the repeal of eectian@ of dauharmna Ant al |.99tlA¥¤refund shall ‘ ' bemadetoanypersoniftheclaimieforanam0¤ntlxthan$10.

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ado much nrlea»eandrEla¢iona· lahallprauibaand ' ~ _ suchbl•nk£or¤aasnay.e

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Sn¤.190¢.'I`h••alaryofetheGev•xane¤eA<>tnxary,¤ ¤•the...S.‘¤¥..‘If’”‘°“°"* 'tiou is held by the present incumbent], shall be at ghfnid ,£’°*g°·P-“'·•¤*•¤¤· ggg:000 a year. e ·; » ¤ r xxvxsrm carrru. 1°'°'”°‘*°•P***'- ..SIO» 1.207. 'IThe.eomputati0u>of davsted eapital for any taxable ,°$,='}’°Q•m°{;_'g year under the Revenue Act q£·1917, Aet—of~1918, aaa gzw: wm, W the Bevemne Ae¢;of~·1991,.w;b•.¤¢nnaiderel aa haviq been eee- ‘ reetly made,so far aerela mnlanur un

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preeedmg ye•r,»1fe·mad•,mrae•¤rlan<:e viththaamgulatieaa is-ieee: gn respect of suchtaxeble yeasnpglimhleto tberalatieaahip betwen mvested capital of one year and xes for the preceding year.