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Statutes (31 U. S. C. 548), also including examinations of cash accounts at mints, $450,000.

Recoinage of silver coins: To enable the Secretary of the Treasury to continue the recoinage of worn and uncurrent subsidiary silver coins of the United States now in the Treasury or hereafter received, and to reimburse the Treasurer of the United States for the difference between the nominal or face value of such coins and the amount the same will produce in new coins, $140,000.

Relief of the indigent, Alaska: For the payment to the United States district judges in Alaska (not to exceed 10 per centum of the receipts from licenses collected outside of incorporated towns in Alaska), to be expended for the relief of persons in Alaska who are indigent and incapacitated through nonage, old age, sickness, or accident, $24,000.

Refund of moneys erroneously received and covered (indefinite appropriation): To enable the Secretary of the Treasury to meet any expenditures of the character formerly chargeable to the appropriation accounts abolished under section 18 of the Permanent Appropriation Repeal Act of 1934, approved June 26, 1934, and any other collections erroneously received and covered which are not properly chargeable to any other appropriation, there is hereby made available such amount as may be necessary.

Payment of unclaimed moneys (indefinite appropriation): To enable the Secretary of the Treasury to meet any expenditures of the character formerly chargeable to the appropriation accounts abolished under section 17 of the Permanent Appropriation Repeal Act of 1934, approved June 26, 1934, payable from the funds held by the United States in the trust fund receipt account "Unclaimed moneys of individuals whose whereabouts are unknown", there is hereby made available such amount as may be necessary.

BUREAU OF THE PUBLIC DEBT

48 Stat. 1231.
31 U. S. C. § 725q.

48 Stat. 1230.
31 U. S. C. § 725p.

40 Stat. 288.
31 U.S. C. § 774 (2);

Supp. IV, $ 754a et seq.

Ante, pp. 47, 48;

infra.

Reimbursement of Federal Reserve

banks.

Administering the public debt: For necessary expenses connected with any public debt operations authorized by the Second Liberty Bond Act, as amended (31 U. S. C. 760-762), and with the administration of any public debt or currency issues of the United States with which the Secretary of the Treasury is charged, $84,250,000, to be expended as the Secretary of the Treasury may direct: Provided, That from the amount appropriated herein, the Federal Reserve banks and their branches may be reimbursed for expenditures made by them as fiscal agents of the United States on account of public-debt transactions for the account of the Secretary of the Treasury, and advances to the Postmaster General may be made in accordance with the provisions of section 22 (e) of the Second Liberty Bond Act, as amended (31 U. S. C. 757c (e)), which section shall be construed as applying IV, $ 757c (e)." to this appropriation: Provided further, That the indefinite appropriation provided by section 10 of the Second Liberty Bond Act, as amended, shall not be available for obligation during the fiscal year

1946.

Distinctive paper for United States securities: For distinctive paper for United States currency, including transportation of paper, traveling, mill, and other necessary expenses, and salaries of employees and allowance, in lieu of expenses, of officer or officers detailed from the Treasury Department, not exceeding $50 per month each when actually on duty, $800,000: Provided, That in order to foster competition in the manufacture of distinctive paper for United States securities, the Secretary of the Treasury is authorized, in his discretion, to split the award for such paper for the fiscal year 1946 between the two bidders whose prices per pound are the lowest received after advertisement.

55 Stat. 8.
31 U. S, C., Supp.

40 Stat. 292.
31 U. S. C. § 760.

Division of award.

Transfer of funds.

Infra.

Federal Reserve

notes.

Supra.

Post, p. 653.

IV, app. 601 note.

ances.

46 Stat. 817.

OFFICE OF THE TREASURER OF THE UNITED STATES

Salaries and expenses: For all necessary expenses, except printing and binding, of the Office of the Treasurer of the United States, including purchase of periodicals and books of reference, $4,600,000: Provided, That with the approval of the Bureau of the Budget, there may be transferred to this appropriation and to the appropriation "Printing and binding, Office of the Treasurer of the United States", from funds respectively available for such purposes for the Agricultural Adjustment Agency, Home Owners' Loan Corporation, Tennessee Valley Authority, Federal Farm Mortgage Corporation, Reconstruction Finance Corporation, Federal land banks and other banks and corporations under the supervision of the Farm Credit Administration, Railroad Retirement Board, Federal Crop Insurance Corporation, United States Maritime Commission, Office of Distribution, Farm Security Administration, Federal Housing Administration, Federal Public Housing Authority, Commodity Credit Corporation, and corporations and banks under the Federal Home Loan Bank Administration, such sums as may be necessary to cover the expenses incurred on account of such respective activities in clearing of checks, servicing of bonds, handling of collections, and rendering of accounts therefor.

Salaries (reimbursable): For personal services in the District of Columbia, in redeeming Federal Reserve notes, $80,000, to be reimbursed by the Federal Reserve banks.

Printing and binding: For printing and binding for the Office of the Treasurer of the United States, $275,000.

BUREAU OF CUSTOMS

Salaries and expenses: For collecting the revenue from customs, 50 U. S. C., Supp. for enforcement, as specified in Executive Order 9083, of certain navigation laws, for the detection and prevention of frauds upon the customs revenue, and not to exceed $100,000 for the securing of evidence of violations of the customs and navigation laws; for expenses of transportation and transfer of customs receipts from points where Foreign living allow there are no Government depositories; not to exceed $84,500 for foreign living allowances; not to exceed $500 for subscriptions to newspapers; not to exceed $85,000 for stationery; not to exceed $12,000 for improving, repairing, maintaining, or preserving buildings, inspection stations, office quarters, including living quarters for officers, sheds, and sites along the Canadian and Mexican borders acquired under authority of the Act of June 26, 1930 (19 U. S. C. 68); and for the purchase (not to exceed one hundred and fifty), maintenance, repair, and operation of motor-propelled passenger-carrying vehicles when necessary for Overtime compen- official use in field work; for the payment of extra compensation earned by customs officers or employees for overtime services, at the expense of the parties in interest, in accordance with the provisions of section 5 of the Act approved February 13, 1911, as amended by the Act approved February 7, 1920, and section 451 of the Tariff Act, 1930, as amended (19 U. S. C. 261, 267, and 1451), the receipts from such overtime services to be deposited as a refund to the appropriation from which such overtime compensation is paid, in accordance with the provisions of section 524 of the Tariff Act of 1930, as amended; for the cost of seizure, storage, and disposition of any merchandise, vehicle and team, automobile, boat, air or water craft, or any other conveyance seized under the provisions of the customs laws, for the purchase of arms, ammunition, and accessories; not to exceed $606,600 for personal services in the District of Columbia exclusive of ten persons from the

sation.

36 Stat. 901; 41 Stat. 19 U. S. C., Supp.

402; 46 Stat. 715.

IV, §§ 261, 267, 1451.

46 Stat. 741.

19 U. S. C. §1524.

Personal services.

46 Stat. 741.

19 U. S. C. § 1525. Use of privately

field force authorized to be detailed under section 525 of the Tariff Act of 1930, and reimbursement, at not to exceed 3 cents per mile, of employees for travel performed by them in privately owned automo- owned automobiles. biles while engaged in inspecting, guarding, admeasuring, examining, sampling, investigating, and storekeeping duties within the limits of their official station, $22,900,000, of which $300,000 shall constitute an advance fund to enable the Bureau of Customs to meet obligations incurred by it arising from services rendered to private 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 1946.

Printing and binding: For printing and binding, Bureau of Customs, including the cost of transportation to field offices of printed and bound material and the cost of necessary packing boxes and packing materials, $80,000.

Refunds and drawbacks (indefinite appropriation): For the refund or payment of customs collections or receipts, and for the payment of debentures or drawbacks, bounties, and allowances, as authorized by law, there is hereby made available such amount as may be necessary.

OFFICE OF THE COMPTROLLER OF THE CURRENCY

Salaries: Comptroller of the Currency and other personal services in the District of Columbia, $233,000.

Printing and binding: For printing and binding for the Office of the Comptroller of the Currency, $12,000.

BUREAU OF INTERNAL REVENUE

Services rendered to private interests.

Salaries and expenses: For salaries and expenses in connection with the assessment and collection of internal-revenue taxes and the administration 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; telegraph and telephone service, postage, freight, express, necessary expenses incurred in making investigations in connection with the enrollment or disbarment of practitioners before the Treasury Department in internal-revenue matters, expenses of seizure and sale, and other necessary miscellaneous expenses, including stenographic reporting services; for the acquisition of property under the provisions of title III of the Liquor Law Repeal and Enforcement Act, 304 approved August 27, 1935 (49 Stat. 872-881), and the operation, maintenance, and repair of property acquired under such title III; for the purchase (not to exceed thirty-four), hire, maintenance, repair, and operation of motor-propelled or horse-drawn passengercarrying vehicles when necessary, for official use of the Alcohol Tax and Intelligence Units in field work; printing and binding (not to exceed $2,200,000); and the procurement of such supplies, stationery (not to exceed $1,400,000), equipment, furniture, mechanical devices, laboratory supplies, periodicals, newspapers for the Alcohol Tax Unit, ammunition, lawbooks and books of reference, and such other articles as may be necessary, $120,000,000, of which amount not to exceed $10,800,000 may be expended for personal services in the Dis

Post, p. 429.

40 U. 8. C. §§ 304f

Printing and binding.

ecution of violators.

49 Stat. 1739, 1747. 41-643, 844-659; Supp:

IV, §§ 644, 648.

Detection and pros- trict of Columbia: 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. Refunds and payments of processing and related taxes: For refunds and payments of processing and related taxes as authorized by titles IV and VII, Revenue Act of 1936, as amended; for refunds of taxes collected (including penalties and interest) under the Cotton Act of April 21, 1934, as amended (48 Stat. 598), the Tobacco Act of June 28, 1934, as amended (48 Stat. 1275), and the Potato Act of August 24, 1935 (49 Stat. 782), in accordance with the Second Deficiency Appropriation Act, fiscal year 1938 (52 Stat. 1150), as amended, and as otherwise authorized by law; and for redemption of tax stamps purchased under the aforesaid Tobacco and Potato Acts, there is hereby continued available, during the fiscal year 1946, the unexpended balance of the funds made available to the Treasury Department for these purposes for the fiscal year 1945 by the Treasury Department Appropriation Act, 1945.

7 U. S. C. §§ 701–725, 751-766, 801-833.

Redemption of tax stamps.

58 Stat. 201.

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53 Stat. 269-283, 382

387.

26 U. 8. C. §2550 et seq.; Supp. IV, 2550

et seq.

35 Stat. 614.

46 Stat. 585.

56 Stat. 1045.

IV, §§ 188-188n.

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 addition 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, $9,600.

Refunding internal-revenue collections (indefinite appropriation): 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", and "Repayment of taxes on distilled spirits destroyed by casualty", there is hereby appropriated such amount as may be necessary: Provided, That a report shall be made to Congress 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.

BUREAU OF NARCOTICS

Salaries and expenses: For expenses to enforce sections 2550-2565; 2567-2571; 2590-2603; 3220-3228; 3230-3238 of the Internal Revenue Code; the Narcotic Drugs Import and Export Act, as amended (21 U. S. C. 171-184); the Act of June 14, 1930 (5 U. S. C. 282-282c and 21 U. S. C. 197-198) and the Opium Poppy Control Act of 1942 (21 21 U. S. C., Supp. U. S. C. Supp. III, 188-188n), including the employment of executive officers, attorneys, agents, inspectors, chemists, supervisors, clerks, messengers, and other necessary employees in the field and in the Bureau of Narcotics in the District of Columbia, to be appointed as authorized by law; the securing of information and evidence of violations of the afore-mentioned laws and regulations promulgated thereunder; the costs of chemical analyses made by others than employees of the United States; the purchase of such supplies, equipment, mechanical devices, books, stationery (not to exceed $6,000), and such other expenditures as may be necessary in the several field offices; cost incurred by officers and employees of the Bureau of Narcotics in the seizure, forfeiture, storage, and disposition of property under the Act

53 Stat. 1291.

Dissemination of information, etc.

of August 9, 1939 (49 U. S. C. 781-788) and the internal-revenue laws; hire, maintenance, repair, and operation of motor-propelled or horsedrawn passenger-carrying vehicles when necessary for official use in field work; purchase of arms and ammunition; in all, $1,167,400, of which amount not to exceed $165,873 may be expended for personal services in the District of Columbia: Provided, That not exceeding $10,000 may be expended for the collection and dissemination of information and appeal for law observance and law enforcement, including cost of printing, purchase of newspapers, and other necessary expenses in connection therewith: Provided further, That not exceeding $10,000 may be expended for services or information looking toward the narcotic law violators. apprehension of narcotic law violators who are fugitives from justice: Provided further, That moneys expended from this appropriation for the purchase of narcotics including marihuana, and subsequently recovered shall be reimbursed to the appropriation for enforcement of the narcotic and marihuana laws current at time of the deposit. Printing and binding: For printing and binding for the Bureau of Narcotics, $4,000.

BUREAU OF ENGRAVING AND PRINTING

For the work of engraving and printing, exclusive of repay work, during the fiscal year 1946, United States currency and internalrevenue stamps, including opium orders and special-tax stamps required under the Act of December 17, 1914 (26 U. S. C. 1040, 1383), checks, drafts, and miscellaneous work, as follows:

Salaries and expenses: For the Director, two Assistant Directors, and other personal services in the District of Columbia, including wages of rotary press plate printers at per diem rates and all other plate printers at piece rates to be fixed by the Secretary of the Treasury, not to exceed the rates usually paid for such work; and all other necessary expenses, except printing and binding, including engravers' and printers' materials and other materials, including distinctive and nondistinctive paper, except distinctive paper for United States currency and Federal Reserve bank currency; purchase of card and continuous form checks; equipment of, repairs to, and maintenance of buildings and grounds and minor alterations to buildings; periodicals, examples of engraving and printing, including foreign securities and stamps, and books of reference, not to exceed $500; traveling expenses not to exceed $15,000; articles approved by the Secretary of the Treasury as being necessary for the protection of the person of employees, not to exceed $2,200; stationery, not to exceed $5,000; transfer to the Bureau of Standards for scientific investigations in connection with the work of the Bureau of Engraving and Printing, not to exceed $15,000; and maintenance and driving of two motor-propelled passenger-carrying vehicles; $10,400,000, to be expended under the direction of the Secretary of the Treasury. Printing and binding: For printing and binding for the Bureau of Engraving and Printing, $5,500.

Apprehension of

Reimbursement.

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Crediting of pro

During the fiscal year 1946 all proceeds derived from work per-ceeds from work. formed by the Bureau of Engraving and Printing, by direction of the Secretary of the Treasury, not covered and embraced in the appropriations for such Bureau for such fiscal year, instead of being covered into the Treasury as miscellaneous receipts, as provided by the Act of August 4, 1886 (31 U. S. C. 176), shall be credited when received to the appropriations for such Bureau for the fiscal year 1946.

24 Stat. 227.

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