74 TH CONGRESS . SESS. II. CHS . 812, 813 . JUNE 25, 1936.
19 27 allowed as a credit in determining the excess profit, if any, for the next succeeding income taxable year : Provided further, That v joll e io ns, if n o t u n t a r i l y p a i d . if such amount is not voluntarily paid the Secretary of the Treas- ury shall collect the same under the usual methods employed under the internal-revenue laws to collect Federal income taxes : Pro- vid ed fu rther , That all provisions of law (including penalties) Provisions forcollect- mg applicable
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and wih respect to the taxes imposed by Title I of the refunds ofzooterpay- Revenue Act of 1934, and not inconsistent with this section, shall m` -4s,p.683 . be applicable with respect to the assessment, collection, or payment of exces s pro fits to th e Tre asury as p rovid ed by this sect ion, and to refunds by the Treasury of overpayments of excess profits into the Treasury : And provided further, That this sect ion s hall not s p eeific exemptions, apply to contracts or subcontracts for scientific equipment used for communication, target detection, navigation, and fire control as may be so designated by the Secretary of the Navy, and the Secre- c nnu l reports to tary of the Navy shall report annually to the Congress the names of such contractors and subcontractors affected by this provision, together with the applicable contracts and the amounts thereof And provided further, That the income-taxable years shall be such Effective dates. taxable years beginning after December 31, 1935, except that the above provisos relating to the assessment, collection, pay men t, or refunding of excess profit to or by the Treasury shall be retroactive to March 27, 1934 ." Approved, June 25, 1936 . ]CH APTE R 813 .] AN ACT June 25, 1936. To a utho rize the stri king of an appropriate medal in c ommem orat ion of the one
[x. R.8107.] hun dred th a nniv ersar y of the fou nding of the city of Shrev epor t, L ouis iana , [Public, No.805.] and the opening of the Red River of the West to naviga tion . Be it enacted by the Senate and House of Representatives of the United States o America in Congress assembled That in commem- S hrev eport, La ., cen- f
tennial, etc . oration of the one-hundredth anniversary of the founding of the commemorative city of Shreveport, Louisiana ., and of the opening to navigation of medals authorized . the Red River of the West by the United States Government, result- ing in the development of the tri-State territory of North Louisiana, east Texas, and southwest Arkansas, there shall be struck at a mint Num ber, etc. of the United States to be designated by the Director of the Mint twenty-five thousand commemorative medals of a special approp riate single design, size, weight, and composition to be fixed by the Direc- tor of the Mint with the approval of the Secretary of the Tre asury . SEc. 2 . Such commemorative medals shall be del ivered to the duly poD eli e teto Ehreve - authorized officers of the Shreveport Centennial, Incorporated, upon cor pora ted . payment to the Director of the Mint of an amount to be fixed by Paym ent . the Director of the Mint not less than the estimated cost of manu- facture, including labor, materials, dies, use of machinery, and over- head expenses; and security satisfactory to the Director of the Mint shall be furnished to indemnify the United States for the full pay- ment of such cost . SEc . 3 . Whoever shall falsely make, forge, or counterfeit or cause Counterfeiting, etc. or procure to be falsely made, forged, or counterfeited or shall aid in falsely making, forging, or counterfeiting any medal issued under the provisions of this Act, or whoever shall sell or bring into the United States or any place subject to the jurisdiction thereof from any foreign place, or have in his possession any such false, forged, or counterfeited medal, shall be fined not more than $1,000 or impris- Pen al ty oned not more than two years, or both . Approved, June 25, 1936 .
