30 Customs Service. Domestic animals. Refund of duties on, recro ssing bounda ry . Vol . 44, p. 629. Fede ral Farm Lo an Bureau . Salaries, etc . Misce llaneous
ex- penses . Proviso. Motor-vehicle travel allowance. Payabl e from ban k assessments . Int erna l Rev enue . Refunding taxes ille- gally collected . R.S.,sees.3220, 3689, pp. 618, 725. Vol .40,p . 1145; Vol . 42, p. 314
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342
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. 44, p. 115. Provisos . Report to Congress . Refunding excise tax on autom obil e ac ces- sories, etc. Bo nd required from manufacturer, etc ., to repay amount not dis- tributed to purchaser, etc . SEV ENTIE TH CONGRESS . SESS . I. Cg. 5. 1927 . CUSTOMS SERVICE For the payment of claims for refund of duties paid on domestic animals and offspring thereof returned to the United States in accordance with the provisions of the p ublic reso lution appr oved May 24, 1926, fisca l year 1928, $4, 690 . 95 . FEDERAL FARM LOAN BUREAU Salaries : For an additional amount required for salaries of mem- be rs of th e board and for other pe rsonal s ervices in the D istrict of Columbia and in the field, fiscal year 1928, $75,000 ; Miscellaneous expenses : For an additional amount require d for miscellaneous expenses, including the same objects of expenditure specified under this head in the Act making appropriations for the Treasury Department for the fiscal year 1928, $10,000 ; and said appropriation for miscellaneous expenses is hereby made available for law books, periodicals, newspapers, contract stenographic reporting services, and expert services for the preparation of amortization tables : Provided, That whenever, during the fiscal year ending Ju ne 30 , 1928, the Farm Loan Bo ard shal l find t hat the expenses of trav el can be reduced thereby, it may, in lieu of actual operating expenses, und er such regulati ons as i t may pr escribe, authori ze the p ayment o f not to exceed 3 cents per mile for motor cycle or 7 cents per mile for aut omobile, used fo r necessary trav el on official b usiness ; In all, Federal Farm Loan Bureau, $85,000, payable from assess- ments upon Federal and joint-stock land banks and Federal interme- diate credit banks. INTERNAL REVENUE Refunding taxes illegally collected : For an additional amount required for refunding taxes illegally collected under the provisions of sections 3220 and 3689, Revised Statutes, as amended by the Revenue Acts of 1918, 1921, 1924, and 1926, including the payment of claims for the fiscal year 1928 and prior years, $43,000,000, to rem ain avai lable un til June 30, 192 8 : Provided, That a report shall be made to Congress of the disbursements hereunder as required by such Acts, including the names of all persons and corporations to wh om p ayme nts are made tog ethe r wi th the amount pa id to ea ch Provided further, That no part of this appropriation shall be avail- able to refun d any amount paid by or collected from any manuf ac- turer, producer, or importer in respect of the tax imposed by subdivi- sion (3) of section 600 of the Revenue Act of 1924, or subdivision (3) of section 900 of the Revenue Act of 1921 or of the Revenue Act of 1918, unless the Commissioner of Internal Revenue certifies to the proper disburs ing officer that such manuf acturer, producer, or importer has filed wit h the Commissioner, un der regulations pr e- scribed by the Commissioner with the approval of the Secretary of the Treasury, a bond in such sum and with such sureties as the Commissioner deems necessary, conditioned upon the immediate repayment to the United States of such portion of the amount refunded as is not distributed by such manufacturer, producer, or importer, within six months after the da te of the pa yme nt of the re fu nd, to the pe rs ons who purchased for purposes of consumption ( whethe r fro m suc h manu factu rer, produc er, i mport er, or from any other person) the articles in respect of which the refund is made, as evide nced b y the affi davits (in such form and containing such statements as the Commissioner may prescribe) of such purchasers, and that suc h bond, in the c ase of a claim al lowed af ter the passage of this Act, was filed before the allowance of the claim by the Commissioner .
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