Act of 1924.

TITLE XI.-GENERAL PRO-
VISIONS.

REPEALS.

upon vouchers approved by the power to summon witnesses, take
Board and signed by the chair- testimony, administer oaths, and
man thereof. For the expendi- to require any person to produce
tures of the Board for the fiscal books, papers, documents, or
year ending June 30, 1922, there other data relating to any mat-
is authorized to be appropriated, ter under investigation by the
out of any money in the Treas- Board. Any member of the
ury not otherwise appropriated, Board may sign subpoenas and
the sum of $10,000.
members and employees of the
Bureau of Internal Revenue
designated to assist the Board,
when authorized by the Board,
may administer oaths, examine
witnesses, take testimony and re-
ceive evidence.

SEC. 1327. (f) The Board shall cease to exist on December 31, 1924.

SEC. 1400. (a) That the following parts of Acts are hereby repealed, subject to the limitations provided in subdivision (b): (1) The following titles of the Revenue Act of 1916: Title I (called "Income Tax");

SEC. 1100. (a) The following SEC. 1400. (a) That the folparts of the Revenue Act of 1921 lowing parts of the Revenue Act are repealed, to take effect (ex- of 1918 are repealed, to take cept as otherwise provided in effect (except as otherwise prothis Act) upon the enactment of vided in this Act) on January this Act, subject to the limita- 1, 1922, subject to the limitations provided in subdivisions tions provided in subdivision (b) and (c): Title II (called "Income Title II (called "Income Title II (called "Estate Tax") as of January 1, 1924; Tax") as of January 1, 1921; Tax"); Title IV (called "Estate Title III (called "War-ProfTax"); its and Excess-Profits Tax") as of January 1, 1921;

Title V (called "Tax on Telegraph and Telephone Messages") except subdivision (d) of section 500, effective on the expiration of thirty days after the enactment of this Act;

Sections 602 and 603 of Title VI (being the taxes on certain beverages and constituent parts thereof);

Title VII, called ("Tax on Cigars, Tobacco, and Manufactures Thereof');

Title VIII (called "Tax on Admissions and Dues"), effective on the expiration of thirty days after the enactment of this Act;

Sections 901, 902, and 904 of Title IX (being certain excise taxes);

(b):

Title IV
IV (called
(called "Estate
Tax") on the passage of this
Act;

Title V (called "Tax on
Transportation and Other Fa-
cilities, and on Insurance');

Sections 628, 629, and 630 of Title VI (being the taxes on soft drinks, ice cream, and similar articles);

Title VII (called "Tax on Cigars, Tobacco and Manufactures Thereof");

Title VIII (called "Tax on
Admissions and Dues");
Title IX
Taxes');
Title X

(called "Excise

(called

"Special

Taxes");

Title XI (called

"Stamp

Section 900 of Title IX (be- Taxes"); ing certain excise taxes) and sec- Title XII (called "Tax on tion 905 of Title IX (being the Employment of Child Labor") tax on jewelry and similar arti- as of January 1, 1921; and

484 Title I, Act of 1916.

Title III (called "Munitions
Manufacturers'
Tax"), as
amended;

Title IV (called "Miscellaneous Taxes").

(2) The following parts of the Act entitled "An Act to provide increased revenue to defray the expenses of the increased appropriations for the Army, and Navy and the extensions of fortifications, and for other purposes," approved March 3, 1917:

Title III (called "Estate Tax");

Section 402 (called "Returns of Dividends").

(3) The following titles of the Revenue Act of 1917:

Title I (called "War Income Tax");

Title II (called "War ExcessProfits Tax");

Title III (called "War Tax on Beverages");

Title IV (called "War Tax on

Act of 1917.

Act of 1916.

Act of 1913.

SEC. 24.484 That Section II of SEC. 24.484 That Section II of S. [1] That, except as herethe Act approved October third, the Act approved October third, inafter provided, sections one to nineteen hundred and thirteen, nineteen hundred and thirteen, forty-two, both inclusive, of an entitled "An Act to reduce tariff entitled "An Act to reduce tariff Act entitled "An Act to provide duties and to provide revenue duties and to provide revenue revenue, equalize duties, and enfor the Government, and for for the Government, and for courage the industries of the other purposes," is hereby re- other purposes," is hereby re- United States, and for other purpealed, except as herein other-pealed, except as herein other- poses, approved August fifth, wise provided, and except that it wise provided, and except that nineteen hundred and nine, and shall remain in force for the as- it shall remain in force for the all Acts and parts of Acts inconsessment and collection of all assessment and collection of all sistent with the provisions of this taxes which have accrued there- taxes which have accrued there- Act, are hereby repealed: Prounder, and for the imposition under, and for the imposition vided, That nothing in this Act and collection of all penalties or and collection of all penalties or shall be construed to permit any forfeitures which have accrued forfeitures which have accrued oaths to be demanded or fees to or may accrue in relation to any or may accrue in relation to any be charged except as provided in of such taxes, and except that of such taxes, and except that this Act or in section twentythe unexpended balance of any the unexpended balance of any eight hundred and sixty-two of appropriation heretofore made appropriation heretofore made the Revised Statutes of the and now available for the admin- and now available for the admin- United States. istration of such section or any istration of such section or any provision thereof shall be avail-provision thereof shall be availaable for the administration of ble for the administration of this this title or the corresponding title or the corresponding proviprovision thereof. sion thereof.

SEC. 1301. That Title I of the Act entitled "An Act to provide increased revenue to defray the expenses of the increased appropriations for the Army and Navy and the extension of fortifications, and for other purposes," approved March third, nineteen hundred and seventeen, be, and the same is hereby, repealed.

Act of 1924.

Act of 1921.

Act of 1918.

cles), effective on the expiration of thirty days after the enactment of this Act;

Title X (called "Special Taxes') effective on June 30, 1924;

Title XI (called "Stamp Taxes") effective on the expiration of thirty days after the enactment of this Act;

Title XII (called "Tax on Employment of Child Labor");

Sections 1307, 1308, 1309, subdivision (c) of section 1310, sections 1311, 1312, 1313, 1314, 1315, 1316, 1318, 1320, 1321, 1322, 1323, 1324, 1325, 1326, 1328, 1329, and 1330 (being certain administrative provisions).

SEC. 1100. (b) The parts of the Revenue Act of 1921 which are repealed by this Act shall (except as provided in sections 280 and 316 and except as otherwise specifically provided in this Act) remain in force for the assessment and collection of all taxes imposed by such Act, and

Sections 1314, 1315, 1316, Cigars, Tobacco, and Manufac1317, 1319, and 1320 of Title tures Thereof"); XIII (being certain administrative provisions) on the passage of this Act.

Title V (called "War Tax on Facilities Furnished by Public Utilities, and Insurance");

Title VI (called "War Excise Taxes');

Title VII (called "War Tax on Admissions and Dues");

Title VIII (called "War Stamp Taxes');

Title IX (called "War Estate Tax");

Title X (called "Administrative Provisions");

Title XII (called "Income Tax Amendments").

SEC. 1400. (b) The parts of SEC. 1400. (b) [1] Such parts the Revenue Act of 1918 which of Acts shall remain in force for are repealed by this Act shall the assessment and collection of (unless otherwise specifically all taxes which have accrued 486 provided in this Act) remain in thereunder, and for the imposiforce for the assessment and col- tion and collection of all penallection of all taxes which have ties or forfeitures which have accrued under the Revenue Act accrued and may accrue in relaof 1918 at the time such parts tion to any such taxes, and except cease to be in effect, and for the that the unexpended balance for the assessment, imposition, imposition and collection of all of any appropriation heretofore and collection of all interest, penalties or forfeitures which made and now available for the penalties, or forfeitures which have accrued or may accrue in administration of any such part have accrued or may accrue in relation to any such taxes. In of an Act shall be available for relation to any such taxes, and the case of any tax imposed by the administration of this Act or for the assessment and collection, any part of the Revenue Act of the corresponding provision to the extent provided in the 1918 repealed by this Act, if thereof: Provided, That, except Revenue Act of 1921, of all taxes there is a tax imposed by this as otherwise provided in this imposed by prior income, war- Act in lieu thereof, the provision Act, no taxes shall be collected profits, or excess-profits tax acts, imposing such tax shall remain under Title I of the Revenue and for the assessment, imposi- in force until the corresponding Act of 1916 as amended by the tion, and collection of all inter- tax under this Act takes effect Revenue Act of 1917, or Title I est, penalties, or forfeitures under the provisions of this Act. or II of the Revenue Act of 1917, which have accrued or may ac- The unexpended balance of any in respect to any period after crue in relation to any such appropriation heretofore made December 31, 1917: Provided taxes. In the case of any tax and now available for the ad- further, That the assessment and imposed by any part of the Rev-ministration of any such part of collection of all estate taxes, and enue Act of 1921 repealed by the Revenue Act of 1918 shall be the imposition and collection of this Act, if there is a tax im- available for the administration all penalties or forfeitures, which posed by this Act in lieu there- of this Act or the corresponding of, the provision imposing such provision thereof.

tax shall remain in force until the corresponding tax under this Act takes effect under the provisions of this Act.

SEC. 1100. (c) The repeal of Title II and Title IV of the Rev

485 Title I, Act of 1916.

486 The word "accrued" in Sec. 1400 (b) of the Act

have accrued under Title II of the Revenue Act of 1916 as amended by the Act entitled "An Act to provide increased revenue to defray the expenses of the increased appropriations for the Army and Navy and the extensions of fortifications, and

of 1918 is equivalent to "arising under" and refers to all taxes, including estate taxes, arising under former laws, and is not a restriction on those that were due

Act of 1917.

Act of 1916.

Act of 1913.

SEC. 22.485 That all administra- SEC. 22.485 That all administra- L. That all administrative, tive, special, and general provi- tive, special, and general provi- special, and general provisions of sions of law, including the laws sions of law, including the laws law, including the laws in relain relation to the assessment, re- in relation to the assessment, re-tion to the assessment, remission, mission, collection, and refund mission, collection, and refund of collection, and refund of interof internal-revenue taxes not internal-revenue taxes not here- nal-revenue taxes not heretofore heretofore specifically repealed tofore specifically repealed and specifically repealed and not inand not inconsistent with the not inconsistent with the provi- consistent with the provisions of provisions of this title, are here- sions of this title, are hereby ex- this section, are hereby extended by extended and made applicable tended and made applicable to and made applicable to all the to all the provisions of this title all the provisions of this title provisions of this section and to and to the tax herein imposed. and to the tax herein imposed. the tax herein imposed.

and payable prior to the time the Act of 1918 became effective. Page v. Skinner, (C. C. A., Eighth Cir. 1924)

S. [2] Provided further, That all excise taxes upon corporations imposed by section thirtyeight, that have accrued or have been imposed for the year ending December thirty-first, nineteen hundred and twelve, shall be returned, assessed, and collected in the same manner, and under the same provisions, liens, and penalties as if section thirtyeight continued in full force and effect:

[4] but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil case before the said repeal or modification; but all rights and liabilities under said. laws shall continue and may be enforced in the same manner as

298 Fed. 731, affirming Id., (D. C., D. Colo. 1923) 293 Fed. 468.

this Act, or the application there- sion of this Act, or the applica-sentence, paragraph, or part of