APPENDIX fees, costs, charges, expenses, or claim of any description whatever. But nothing herein shall affect any provision relating to the revenues of the Post Office Department. (R. S. § 3617.) (U. S. C ., Title 31, § 484.) PROCEEDS OF SALES OF PUBLIC PROPEBTY TO BE DEPOSITED IN TREASURY AS MISCI-, LANEOUS RECEIPTS All proceeds of sales of old material, condemned stores, supplies, or other public property of any kind, except the proceeds of the sale or leasing of marine hospitals, or of the sales of revenue-cutters, or of the sales of com- missary stores to the officers and enlisted men of the Army, or of materials, stores, or supplies sold to officers and soldiers of the Army, or of the sale of condemned Navy clothing, or of sales of materials, stores, or supplies to any exploring or surveying expedition authorized by law, shall be deposited and covered into the Treasury as miscellaneous receipts, on account of "proceeds of Government property," and shall not be withdrawn or applied, except in consequence of a subsequent appropriation made by law. (R. S. § 3618, amended Feb. 27, 1877, c. 69, § 1, 19 Stat. 249; Jan. 28, 1915, c. 20, § 1, 38 Stat. 800.) (U. S. C., Title 31, §487.) PAYMENT OF EXPENSES OF SALES OF PBOPEBTY FROM PBO(EEDS From the proceeds of sales of old material, condemned stores, supplies, or other public property of any kind, before being deposited into the Treasury, either as miscellaneous receipts on account of "proceeds of Government prop- erty" or to the credit of the appropriations to which such proceeds are by law authorized to be made, there may be paid the expenses of such sales, as approved by the General Accounting Office, so as to require only the net proceeds of such sales to be deposited into the Treasury, either as miscellaneous receipts or to the credit of such appropriations, as the case may be. (June 8, 1896, c. 373, §1, 29 Stat. 268; June 10, 1921, c. 18, § 304, 42 Stat. 24.) (U. S. C., Title 31, § 489.) ANNUAL ESTIMATE FOR BEFUNDING TAXES The paragraph of section 3689 of the Revised Statutes, as amended, read- ing as follows: "Refunding taxes illegally collected (internal revenue): To refund and pay back duties erroneously or illegally assessed or collected under the internal revenue laws," is repealed from and after June 30, 1920; and the Secretary of the Treasury shall submit for the fiscal year 1921, and annually thereafter, an estimate of appropriations to refund and pay back duties or taxes erroneously or illegally assessed or collected under the internal- revenue laws, and to pay judgments, including interest and costs, rendered for taxes or penalties erroneously or illegally assessed or collected under the internal-revenue laws. (Nov. 23, 1921, c. 136, § 1317, 42 Stat. 314.) (U. S. C., Title 31, § 602.) TITLE 34-NAVY EXCESS PBOFITs ON NAVAL CONTRACTS Sec. 3. The Secretary of the Navy is hereby directed to submit annually to the Bureau of the Budget estimates for the construction of the foregoing vessels and aircraft; and there is hereby authorized to be appropriated such sums as may be necessary to carry into effect the provisions of this Act: Provided,That no contract shall be made by the Secretary of the Navy for the construction and/or manufacture of any complete naval vessel or aircraft, or any portion thereof, herein, heretofore, or hereafter authorized unless the contractor agrees (a) To make a report, as hereinafter described, under oath, to the Secretary of the Navy upon the completion of the Contract. (b) To pay into the Treasury profit, as hereinafter provided shall be deter- mined by the Treasury Department, in excess of 10 per centum of the total contract prices, of such contracts within the scope of this section as are com- pleted by the particular contracting party within the income taxable year, such amount to become the property of the United States, but the surety under such contracts shall not be liable for the payment of such excess profit: Provided, That if there is a net loss on all such contracts or subcontracts completed by the particular contractor or subcontractor within any income taxable year, such net loss shall be allowed as a credit in determining the excess profits, if any, for the next succeeding income taxable year: Provided further, That if such amount is not voluntarily paid the Secretary of the Treasury shall collect the same under the usual methods employed under the internal-revenue laws to collect Federal income taxes: Provided further, That all provisions of law (including penalties) applicable with respect to the taxes imposed by Title I of CLXXIX
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