TITLE XXXV-INTERNAL REVENUE The recent revenue acts are as follows: Act Sept. 8, 1916, c. 463, 39 Stat. 756, known as the Revenue Act of 1916; Act Oct. 3, 1917, c. 63, 40 Stat. 300, known as the Revenue Act of 1917; Act Feb. 24, 1919, c. 18, 40 Stat. 1057, known as the Revenue Act of 1918; and Act Nov. 23, 1921, c. 136, 42 Stat. 227, known as the Revenue Act of 1921. The Revenue Act of 1916 was largely repealed, subject to certain exceptions and limitations, by § 1400 of the Revenue Act of 1918. The Revenue Act of 1917 was also largely repealed, subject to certain exceptions and limitations by 1400 of the Revenue Act of 1918. The Revenue Act of 1918 was largely repealed, subject to certain exceptions and limitations, by § 1400 of the Revenue Act of 1921. The exceptions and limitations to the repeals above noted are generally that the parts of the acts repealed shall remain in force for the assessment and collection of all taxes which have accrued thereunder, and for the imposition and collection of all penalties or forfeitures which have accrued or may accrue in relation to such taxes. See post, § 6371%m, for the repealing sections of the Revenue Act of 1921. Of these acts the Revenue Act of 1916 (Act Sept. 8, 1916, c. 463) is contained in U. S. Comp. St. 1916-see 1919 Supp. Ann. Ed. p. 1381 for synopsis of this act; the Revenue Act of 1917 (Act Oct. 3, 1917, c. 63) is contained or accounted for in 1919 Supp. Ann. Ed.-see p. 1382; the Revenue Act of 1918 (Act Feb. 24, 1919, c. 18) is contained in 1919 Supp. Ann. Ed. -see p. 1385 for synopsis thereof. For the disposition of the Revenue Act of 1921 in this Supplement, see synopsis and notes under "Chapter Eleven CC-Revenue Act of 1921," post, pp. 2082-2094. 7A. Oleomargarine, adulterated butter, and process or renovated butter.. 6215 7E. Opium for smoking .6287a 7F. Opium, coca leaves, and compounds, manufacturers, etc., thereof. 6287g 8. Banks and bankers 8A. Special excise tax on corporations 6300 8B. Excise tax on dealings in cotton futures .6309a 8BB. Excise tax on contracts for sale of grain for future delivery....63091/16 II. Provisions common to several objects of taxation 63368a 633614a 6336%a 63367/16a 63362a 63367ga 6346 11A. Increase of internal revenue (Revenue Act of 1916). IIC. Revenue Act of 1918..... 11CC. Revenue Act of 1921 .637114a .63714% § 5843. (R. S. § 3141, as amended, Act Feb. 27, 1877, c. 69, § 1.) Collection districts. Cited without definite application, 31 Op. Atty. Gen. 577. § 5849. (Act Feb. 8, 1875, c. 36, § 12, as amended, Act March 1, 1879, c. 125, § 2.) Deputy collectors; compensation; allowances for collectors' salaries and office expenses. 14. Liability of collector for taxes paid.-Under this section, collector was not responsible for taxes, paid to a deputy, who was not the deputy as signed to the portion of the district in which the taxes were levied or assessed. Hurst v. Lederer (C. C. A. Pa.) 273 F. 174. § 5859a. (Act Feb. 17, 1922, c. 55.) Collection of internal reve nue tax. For expenses of assessing and collecting the internal-revenue taxes, including the employment of the necessary officers, attorneys, experts, agents, accountants, inspectors, deputy collectors, clerks, janitors, and messengers in the District of Columbia and the several collection districts, to be appointed as provided by law, telegraph and telephone service, rental of quarters outside the District of Columbia, postage, freight, express, and other necessary miscellaneous expenses, and the purchase of such supplies, equipment, furniture, mechanical devices, printing, stationery, law books and books of reference, and such other articles as may be necessary for use in the District of Columbia and the several collection districts, $34,409,690: Provided, That not more than $100,000 of the total amount appropriated herein may be expended by the Commissioner of Internal Revenue for detecting and bringing to trial persons guilty of violating the internal-revenue laws or conniving at the same, including payments for information and detection of such violation. (42 Stat. 376.) From the Treasury Department appropriation act for the year 1923, cited above. Similar provisions are contained in prior acts. It probably supersedes the provisions of Act March 3, 1917, c. 163, § 1, 39 Stat. 1090, 1091, Act July 3, 1918, c. 130, § 1, 40 Stat. 778, Act May 29, 1920, c. 214, § 1, 41 Stat. 653, and Act March 3, 1921, c. 124, § 1, 41 Stat. 1274, making appropriations for similar purposes. § 5859b. (Act July 3, 1918, c. 130, § 1.) Cotton futures tax, attorneys, agents, etc. The Agriculture Department appropriation act for the year 1923, Act May 11, 1922, c. 185, 42 Stat. 533, contains the following provisions: "Enforcement of the United States Cotton Futures Act. To enable the Secretary of Agriculture to carry into effect the provisions of the United States Cotton Futures Act, as amended March 4, 1919, including all expenses necessary for the purchase of equipment and supplies; for travel; for the employment of persons in the city of Washington and elsewhere; and for all other expenses, including rent outside of the District of Columbia, that may be necessary in executing the provisions of this Act, $146,540: Provided, That any moneys received from or in connection with the sale of cotton purchased for the preparation of practical forms of the official cotton standards and condemned as unsuitable for such use may be expended by the Secretary of Agriculture during the fiscal year ending June 30, 1923, for the purchase of other cotton for such use." Prior appropriation acts have contained similar provisions. § 5859c. [Superseded.] See ante, § 5859a. § 5859d. (Act Feb. 17, 1922, c. 55.) Enforcement of National Prohibition Act and act restricting sale of opium. For expenses to enforce the provisions of the "National Prohibition Act" and the Act entitled "An Act to provide for the registration of, with collectors of internal revenue, and to impose a special tax upon, all persons who produce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away opium or cocoa leaves, their salts, derivatives, or preparations, and for other purposes," approved December 17, 1914, as amended by the "Revenue Act of 1918," including the employment of executive officers, agents, inspectors, chemists, assistant chemists, supervisors, clerks, and messengers in the field and in the Bureau of Internal Revenue in the District of Columbia, to be appointed as authorized by law; the securing of evidence of violations of the Acts, and for the purchase of such supplies, equipment, mechanical devices, laboratory supplies, books, necessary printing and binding, and such other expenditures as may be necessary in the District of Columbia and several field offices, and for rental of necessary quarters, $9,250,000: Provided, That not to exceed $49,500 of the foregoing sum shall be expended for rental of quarters in the District of Columbia if space can not be assigned by the Public Buildings Commission in other buildings under the control of that commission: Provided further, That not to exceed $750,000 of the foregoing sum shall be expended for enforcement of the provisions of the said Act of December 17, 1914: Provided further, That not to exceed $25,000 of the total amount appropriated shall be available for advances to be made by special disbursing agents when authorized by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury, the provisions of section 3648 of the Revised Statutes to the contrary notwithstanding. (42 Stat. 376.) From the Treasury Department appropriation act for the year 1923, cited above. Similar provisions are contained in prior acts. § 5859dd. (Act March 3, 1921, c. 124, § 1.) Detailed statement of Commissioner of Internal Revenue. The Commissioner of Internal Revenue shall submit to Congress. on the first day of its next regular session a detailed statement showing the number, designation, and annual rate of compensation of the persons employed and the amounts expended for rent and other authorized purposes in the District of Columbia from the foregoing appropriations for internal revenue. (41 Stat. 1275.) From the legislative, executive and judicial appropriation act for the year 1922, cited above. The same provisions are contained in prior acts. § 5859e. (Act Feb. 17, 1922, c. 55.) Salaries and expenses of in ternal revenue officers. For salaries and expenses of collectors of internal revenue, deputy collectors, gaugers, storekeepers, and storekeeper-gaugers, clerks, messengers, and janitors in internal-revenue offices, rent of offices outside of the District of Columbia, telephone service, injuries to horses not exceeding $250 for any horse crippled or killed, expenses of seizure and sale, and other necessary miscellaneous expenses in collecting internal-revenue taxes, $4,000,000: * * Provided further, That no part of this amount shall be used in defraying the expenses of any officer, designated above, subpoenaed by the United States court to attend any trial before a United States court or preliminary examination before any United States commissioner, which expenses shall be paid from the appropriation for "Fees of witnesses, United States courts." (42 Stat. 375.) From the Treasury Department appropriation act for the year 1923, cited above. Similar provisions are contained in prior acts. § 5884. (R. S. § 3164, as amended, Act Feb. 24, 1919, c. 18, § 1317, and re-enacted, Act Nov. 23, 1921, c. 136, § 1311.) Duties of collectors; reports of violations of law. It shall be the duty of every collector of internal revenue having knowledge of any willful violation of any law of the United States relating to the revenue, within thirty days after coming into possession of such knowledge, to file with the district attorney of the district in which any fine, penalty, or forfeiture may be incurred, a statement of all the facts and circumstances of the case within his knowledge, together with the names of the witnesses, setting forth the provisions of law believed to be so violated on which reliance may be had for condemnation or conviction. (40 Stat. 1146. 42 Stat. 311.) This section was amended by § 1317 of the Revenue Act of 1918, cited above, which amending section was repealed by § 1400 of the Revenue Act of 1921, post, 6371%m. It was re-enacted without change by § 1311 of the Revenue Act of 1921, cited above. Cited without definite application, § 5885. (R. S. § 3165, as amended, Act March 1, 1879, c. 125, § 2, Act Feb. 24, 1919, c. 18, § 1317, and re-enacted, Act Nov. 23, 1921, c. 136, § 1311.) Revenue officers; administering oaths and taking evidence. Every collector, deputy collector, internal-revenue agent, and internal-revenue officer assigned to duty under an internal-revenue agent, is authorized to administer oaths and to take evidence touching any part of the administration of the internal-revenue laws with which he is charged, or where such oaths and evidence are authorized by law or regulation authorized by law to be taken. (20 Stat. 329. 40 Stat. 1146. 42 Stat. 311.) This section was amended by § 1317 of the Revenue Act of 1918, cited above, which amending section was repealed by § 1400 of the Revenue Act of 1921, post, § 6371%m. It was re-enacted without change by § 1311 of the Revenue Act of 1921, cited above. Notes of Decisions Presumption as to findings and practice of administrative officers.-The findings and practice of the administrative officers of the internal revenue department are presumed to be based on fair conclusions as the result of the investigation required of them by Rev. St. §§ 3165, 3172, as amended by Reve nue Act 1918, § 1317 (Comp. St. Ann. Supp. 1919, §§ 5885, 5895). Baltimore Talking Board Co. v. Miles, (C. C. A. Md.) 280 F. 658, affirming judgment (D. C.) 273 F. 531, certiorari denied 42 S. Ct. 590, 259 U. S. 587, 66 L. Ed. 1077. § 5886. (R. S. § 3166.) Revenue officers; authorized to make sei zures. Cited without definite application, Smith v. Gilliam (D. C. Ky.) 282 F. 628. § 5887. (R. S. § 3167, as amended, Act Aug. 27, 1894, c. 349, § 34, Act Oct. 3, 1913, c. 16, § II, I, Act Sept. 8, 1916, c. 463, § 16, Act Feb. 24, 1919, c. 18, § 1317, and re-enacted, Act Nov. 23, 1921, c. 136, § 1311.) Same; disclosing operations of manufacturers. It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return, or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return, or any part thereof or source of income, profits, losses, or expenditures appearing in any income return; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both, at the discretion of the court; and if the offender be an officer or employee of the United States he shall be dismissed from office or discharged from employment. (28 Stat. 559. 38 Stat. 177. 39 Stat. 773. 40 Stat. 1146. 42 Stat. 311.) This section was again amended by 8 1317 of the Revenue Act of 1918, cited above, which amending section was repealed by § 1400 of the Revenue Act of 1921, post, § 6371%m. It was re-enacted without change by § 1311 of the Revenue Act of 1921, cited above. Section 16 of the Revenue Act of 1916, which also amended this section, was repealed by § 1400 of the Revenue Act of 1918. See 1919 Supp. U. S. Comp. St. Ann. Ed. 63713⁄4a. Cited without definite application, Hines v. Smith (C. C. A. Ohio) 270 F. 132; Vandegrift & Co. v. U. S., 9 Ct. Cust. App. 112. 5895. Canvass for objects of taxation. 5899. Collector to make returns; time 5905. Duty and authority of collectors 5908. Lien for taxes. Sec. 5913. When property sold under dis- 5914. When property sold under dis- 5922. Collector may seize lands of de- 5927. Successive seizures may be made, 5932. Collections to be paid into Treas- 5940. Moneys recovered by suits to be |