be made by Commissioner of

SEC. 1003. That in all cases where the method Regulations to of collecting the tax imposed by this Act is not Internal specifically provided, the tax shall be collected in Revenue such manner as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury may prescribe. All administrative and penalty provisions of Title VIII of this Act, in so far as applicable, shall apply to the collection of any tax which the Commissioner of Internal Revenue determines or prescribes shall be paid by stamp.

Penal

SEC. 1004. That whoever fails to make any Provisions return required by this Act or the regulations made under authority thereof within the time prescribed or who makes any false or fraudulent return, and whoever evades or attempts to evade any tax imposed by this Act or fails to collect or truly to account for and pay over any such tax, shall be subject to a penalty of not more than $1,000, or to imprisonment for not more than one year, or both, at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided.

SEC. 1005. That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is hereby authorized to make all needful rules and regulations for the enforcement of the provisions of this Act.

already on hand

SEC. 1006. That where the rate of tax im- Use of stamps posed by this Act, payable by stamps, is an increase over previously existing rates, stamps on hand in the collectors' offices and in the Bureau of Internal Revenue may continue to be used until the supply on hand is exhausted, but shall be

Contracts preventing addition of tax to purchase price

"Dealers" defined

sold and accounted for at the rates provided by this Act, and assessment shall be made against manufacturers and other taxpayers having such stamps on hand on the day this Act takes effect for the difference between the amount paid for such stamps and the tax due at the rates provided by this Act.

SEC. 1007. That (a) if any person, corporation, partnership, or association has prior to May ninth, nineteen hundred and seventeen, made a bona fide contract with a dealer for the sale, after the tax takes effect, of any article (or, in the case of moving-picture films, such a contract with a dealer, exchange, or exhibitor, for the sale or lease thereof) upon which a tax is imposed under Title III, IV, or VI, or under subdivision thirteen of Schedule A of Title VIII, or under this section, and (b) if such contract does not permit the adding of the whole of such tax to the amount to be paid under such contract, then the vendee or lessee shall, in lieu of the vendor or lessor, pay so much of such tax as is not so permitted to be added to the contract price.

The taxes payable by the vendee or lessee under this section shall be paid to the vendor or lessor at the time the sale or lease is consummated, and collected, returned, and paid to the United State's by such vendor or lessor in the same manner as provided in section five hundred and three.

The term "dealer" as used in this section includes a vendee who purchases any article with intent to use it in the manufacture or production of another article intended for sale.

SEC. 1008. That in the payment of any tax under this Act not payable by stamp a fractional part of a cent shall be disregarded unless it amounts

to one-half cent or more, in which case it shall be increased to one cent.

payments of

excess profits

SEC. 1009. That the Secretary of the Treas- Installment ury, under rules and regulations prescribed by him, income and shall permit taxpayers liable to income and excess taxes profits taxes to make payments in advance in installments or in whole of an amount not in excess of the estimated taxes which will be due from them, and upon determination of the taxes actually due any amount paid in excess shall be refunded as taxes erroneously collected: Provided, That when Regulations for payment is made in installments at least one-fourth of such estimated tax shall be paid before the expiration of thirty days after the close of the taxable year, at least an additional one-fourth within two months after the close of the taxable year, at least an additional one-fourth within four months after the close of the taxable year, and the remainder of the tax due on or before the time now fixed by law for such payment: Provided further, That Credit allowed the Secretary of the Treasury, under rules and regulations prescribed by him, may allow credit against such taxes so paid in advance of an amount not exceeding three per centum per annum calculated upon the amount so paid from the date of such payment to the date now fixed by law for such payment; but no such credit shall be allowed on payments in excess of taxes determined to be due, nor on payments made after the expiration of four and one-half months after the close of the taxable year. All penalties provided by existing law for failure to pay tax when due are hereby made applicable to any failure to pay the tax at the time or times required in this section.

on prepayments

taxes, form in

made

SEC. 1010. That under rules and regulations Payment of prescribed by the Secretary of the Treasury, col- which may be lectors of internal revenue may receive, at par and accrued interest, certificates of indebtedness issued under section six of the Act entitled "An Act to

authorize an issue of bonds to meet expenditures for the national security and defense, and, for the purpose of assisting in the prosecution of the war, to extend credit to foreign governments, and for other purposes," approved April twenty-fourth, nineteen hundred and seventeen, and any subsequent act or acts, and uncertified checks in payment of income and excess profits taxes, during such time and under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe; but if a check so received is not paid by the bank on which it is drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for all legal penalties and additions the same as if such check had not been tendered.

Postal Rates

Rates on first class mail

Drop letters, first class Postal cards

Letters of soldiers and sailors in

foreign service

Second class mail,

provisions

regarding

TITLE XI.-POSTAL RATES.

SEC. 1100. That the rate of postage on all mail matter of the first class, except postal cards, shall thirty days after the passage of this Act, be, in addition to the existing rate, 1 cent for each ounce or fraction thereof: Provided, That the rate of postage on drop letters of the first class shall be 2 cents an ounce or fraction thereof. Postal cards and private mailing or post cards, when complying with the requirements of existing law, shall be transmitted through the mails at 1 cent each in addition to the existing rate.

That letters written and mailed by soldiers, sailors, and marines assigned to duty in a foreign country engaged in the present war may be mailed free of postage, subject to such rules and regulations as may be prescribed by the Postmaster General.

SEC. 1101. That on and after July first, nineteen hundred and eighteen, the rates of postage on

publications entered as second-class matter (including sample copies to the extent of ten per centum of the weight of copies mailed to subscribers during the calendar year) when sent by the publisher thereof from the Post Office of publication or other Post Office, or when sent by a news agent to actual subscribers thereto, or to other news agents for the purpose of sale:

effective

(a) In the case of the portion of such publi- (a) Portion of cation devoted to matter other than advertisements, advertising publication not shall be as follows: (1) On and after July first, matter nineteen hundred and eighteen, and until July first, Rate and dates nineteen hundred and nineteen, 114 cents per pound or fraction thereof; (2) on and after July first, nineteen hundred and nineteen, 112 cents per pound or fraction thereof;

publications

Rates and dates

(b) In the case of the portion of such publi- (b) Portion of cation devoted to advertisements the rates per advertisements pound or fraction thereof for delivery within the several zones applicable to fourth-class matter shall be as follows (but where the space devoted to advertisements does not exceed five per centum of the total space, the rate of postage shall be the same as if the whole of such publication was devoted to matter other than advertisements): (1) On and after July first, nineteen hundred and eighteen, and until July first, nineteen hundred and nineteen, for the first and second zones, 114 cents; effective for the third zone, 112 cents; for the fourth zone, 2 cents; for the fifth zone, 21/4 cents; for the sixth zone, 21/2 cents; for the seventh zone, 3 cents; for the eighth zone, 314 cents; (2) on and after July first, nineteen hundred and nineteen, and until July first, nineteen hundred and twenty, for the first and second zones, 112 cents; for the third zone, 2 cents; for the fourth zone, 3 cents; for the fifth zone, 312 cents; for the sixth zone, 4 cents; for the seventh zone, 5 cents; for the eighth zone, 512 cents; (3) on and after July first, nineteen hundred and