Page:United States Statutes at Large Volume 61 Part 1.djvu/244

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PUBLIC LAWS-CH. 186-JULY 1, 1947 40U.S.C.§§304f- 304m. Printing and bind- ing. Detection and pros- ecution of violators. 45 Stat. 398. Report to Congress. 45 Stat. 996; 53 Stat. 466. 26U. S . C. S3776. interests, pending receipt of reimbursements therefrom, which amount shall be returned to the Treasury not later than six months after the close of the fiscal year 1948, and of which not to exceed $100,000 shall be available, for defraying, on a contract basis or otherwise, the expense of a management study of the Bureau of Customs. Printing and binding: For printing and binding, Bureau of Cus- toms, including the cost of transportation to field offices of printed and bound material and the cost of necessary packing boxes and packing materials, $95,000. Refunds and draw-backs: For the refund or payment of customs collections or receipts, and for the payment of debentures or draw- backs, bounties, and allowances, as authorized by law, $15,000,000. BUREAU OF INTERNAL REVENUE Salaries and expenses: For necessary expenses in connection with the assessment and collection of internal-revenue taxes and the admin- istration of the internal-revenue laws, including the administration of- such provisions of other laws as are authorized by or pursuant to law to be administered by or under the direction of the Commissioner of Internal Revenue, including one stamp agent (to be reimbursed by the stamp manufacturers) and the employment of experts; the securing of evidence of violations of the Acts, the cost of chemical analyses made by others than employees of the United States and expenses incident to such chemists testifying when necessary; necessary expenses incurred in making investigations in connection with the enrollment or dis- barment of practitioners before the Treasury Department in internal- revenue matters, expenses of seizure and sale, and contract stenographic reporting services; for the acquisition of property under the provisions of title III of the Liquor Law Repeal and Enforcement Act, approved August 27, 1935 (49 Stat. 872-881), and the operation, maintenance, and repair of property acquired under such title III; purchase (not to exceed thirty-four) and hire of passenger motor vehicles; printing and binding (not to exceed $2,530,000); stationery (not to exceed $1,500,000), and ammunition, $188,000,000, of which amount not to exceed $16,530,000 may be expended for personal services in the District of Columbia and not to exceed $100,000 for detecting and bringing to trial persons guilty of violating the internal-revenue laws or con- niving at the same, including payments for information and detection of such violation. Additional income tax on railroads in Alaska: For the payment to the Treasurer of Alaska of an amount equal to the tax of 1 per centum collected on the gross annual income of all railroad corporations doing business in Alaska, on business done in Alaska, which tax is in addi- tion to the normal income tax collected from such corporations on net income, the amount of such additional tax to be applicable to general Territorial purposes, $3,500. Refunding internal-revenue collections: For refunding internal- revenue collections, as provided by law, including the payment of claims for the prior fiscal years and payment of accounts arising under "Allowance or draw-back (Internal Revenue)", "Redemption of stamps (Internal Revenue)", "Refunding legacy taxes, Act of March 30, 1928", "Repayment of taxes on distilled spirits destroyed by casualty", and "Refunds and payments of processing and related taxes", $1,231,000,000: Provided That a report shall be made to Con- gress by internal-revenue districts and alphabetically arranged of all disbursements hereunder in excess of $500 as required by section 3 of the Act of May 29, 1928 (sec. 3776, I. R. C.), including the names of all persons and corporations to whom such payments are made, together with the amount paid to each. 220 [61 STAT.