Title I of the Revenue Act of 1916 as amended by the Revenue Act of 1917 shall remain in force for the assessment and collection of the income tax in Porto Rico and the Philippine Islands, except as may be otherwise provided by their respective legislatures. [40 Stat. L. 1149.] For the Revenue Acts of 1916 and 1917, see 1918 Supp. Fed. Stat. Ann. 270 et seq. SEC. 1401. [See POSTAL SERVICE.] SEC. 1402. [Invalidity of part of Act effect on remainder.] That if any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment has been rendered. [40 Stat. L. 1150.] SEC. 1403. [Revenue Act of 1916 how cited.] That the Revenue Act of 1916 is hereby amended by adding at the end thercof a section to read as follows: "SEC. 903. That this Act may be cited as the Revenue Act of 1916.' Stat. L. 11590.] For the Revenue Act of 1916, here amended, see 1918 Supp. Fed. Stat. Ann. 270. [40 SEC. 1404. [Revenue Act of 1917 how cited.] That the Revenue Act of 1917 is hereby amended by adding at the end thereof a section to read as follows: "SEC. 1303. That this Act may be cited as the Revenue Act of 1917.'"' [40 Stat. L. 1150.] For the Revenue Act of 1917, here amended, see 1918 Supp. Fed. Stat. Ann. 270. SEC. 1405. [This Act how cited.] That this Act may be cited as the Act of 1918." [40 Stat. L. 1151.] SEC. 1406. [See WAR DEPARTMENT AND MILITARY ESTABLISHMENT.] SEC. 1407. [See INTOXICATING LIQUORS.] SEC. 1408. [Contracts made by any person with government — filing copies with Commissioner access to all data relating to such contracts.] That every person who on or after April 6, 1917, has entered into any contract, undertaking, or agreement, with the United States, or with any department, bureau, officer, commission, board, or agency under the United States or acting in its behalf, or with any other person having contract relations with the United States, for the performance of any work or the supplying of any materials or property for the use of or for the account of the United States, shall, within thirty days after a request of the Commissioner therefor, file with the Commissioner a true and correct copy of every such contract, undertaking, or agreement. Whoever fails to comply with such request of the Commissioner shall be guilty of a misdemeanor and shall be punished by a fine of not more than $1,000, or by imprisonment for not more than one year, or both. The Commissioner shall (when not violative of the technical military or naval secrets of the Government) have access to all information and data relating to any such contract, undertaking, or agreement, in the possession, control or custody of any department, bureau, board, agency, officer or commission of the United States, and may call upon any such department, bureau, board, agency, officer or commission for a full statement and description of any allowance for amortization, obsolescence, depreciation or loss, or of any valuation, appraisal, adjustment or final settlement, made in pursuance of any such contract, undertaking, or agreement. [40 Stat. L. 1151.] SEC. 1409. [Time of taking effect cf Act.] That unless otherwise herein specially provided, this Act shall take effect on the day following its passage. [40 Stat. L. 1152.] contracts when exempt from tax sections 5 and 8 amended.] That SEC. 6. * [Cotton Futures Act information furnished by cotton dealers the United States cotton-futures Act, approved August eleventh, nineteen hundred and sixteen (Thirty-ninth Statutes at Large, page four hundred and seventy-six), is hereby amended as follows: In the fifth subdivision of section five of said Act, strike out the words "good ordinary whenever the same occur and substitute therefor the words "low middling "; strike out the words "low middling and substitute therefor the word "middling "; and strike out the words "if stained, cotton that is below the grade of middling" and substitute there for the words "if yellow stained, cotton that is below the grade of strict middling, or, if blue stained, cotton that is below the grade of good middling," so that the said subdivision shall read as follows: "Fifth. Provide that cotton that, because of the presence of extraneous matter of any character, or irregularities or defects, is reduced in value below that of low middling, or cotton that is below the grade of low middling, or, if tinged, cotton that is below the grade of strict middling, or, if yellow stained, cotton that is below the grade of good middling, the grades mentioned being of the official cotton standards of the United States, or cotton that is less than seventheighths of an inch in length of staple, or cotton of perished staple or of immature staple, or cotton that is gin cut' or reginned, or cotton that is repacked' or 'false packed' or ' mixed packed' or water packed,' shall not be delivered on, under, or in settlement of such contract.' 6 Strike out the sentence comprising the seventh subdivision of section five of said Act and substitute therefor the following: "Seventh. Provide that all tenders of cotton and settlements therefor under such contract shall be in accordance with the classification thereof made under the regulations of the Secretary of Agriculture by such officer or officers of the Government as shall be designated for the purpose, and the costs of such classification shall be fixed, assessed, collected, and paid as provided in such regulations. All moneys collected as such costs may be used as a revolving fund for carrying out the purposes of this subdivision, and section nineteen of this Act is amended accordingly." Strike out the last sentence of section five of said Act and substitute therefor the following: "The Secretary of Agriculture is authorized to prescribe regulations for carrying out the purposes of the seventh subdivision of this section, and the certificates of the officers of the Government as to the classification of any cotton for the purposes of said subdivision shall be accepted in the courts of the United States in all suits between the parties to such contract, or their privies, as prima facie evidence of the true classification of the cotton involved." The foregoing amendments to section five of said Act shall become effective on and after the approval of this Act, but nothing herein shall be construed to diminish any authority conferred on any official of the United States necessary to enable him to carry out any duties remaining to be performed by him under said Act as unamended, or to impair the effect of such Act as to any contract subject to its provisions entered into prior to the effective date of said amendments, or to impair the effect of the findings of the Secretary of Agriculture upon any dispute referred to him under said section five as unamended. Effective on and after the date of the passage of this Act, insert at the end of section eight of said Act the following: "Provided further, That it shall be the duty of any person engaged in the business of dealing in cotton, when requested by the Secretary of Agriculture or any agent acting under his instructions, to answer correctly to the best of his knowledge, under oath or otherwise, all questions touching his knowledge of the number of bales, the classification, the price or bona fide price offered, and other terms of purchase or sale, of any cotton involved in any transaction participated in by him, or to produce all books, letters, papers, or documents in his possession or under his control relating to such matter. Any such person who shall, within a reasonable time prescribed by the Secretary of Agriculture or such agent, willfully fail or refuse to answer such questions or to produce such books, letters, papers, or documents, or who shall willfully give any answer that is false or misleading, shall be guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine not exceeding $500." [40 Stat. L. 1351.] This section is from the Act of March 4, 1919, ch. 125, entitled "An Act To enable the President to carry out the price guaranties made to producers of wheat of the crops of nineteen hundred and eighteen and nineteen hundred and nineteen and to protect the United States against undue enhancement of its liabilities thereunder." The rest of the section is set out, Bupra, p. 27. The Cotton Futures Act here amended is set out in 1918 Supp. Fed. Stat. Ann. 359 et seq. INTERSTATE COMMERCE See ANIMALS INTOXICATING LIQUORS Act of Nov. 21, 1918, ch. 212, 199. Sec. 1. Sales of Intoxicating Liquors, etc.-Prohibition Pending Demobilization Zones Established by President About Plants for Importation War Materials, 199. 2. Distilled Spirits or Alcohol from Porto Rico Admission for Limited Purpose, 201. Act of Feb. 24, 1919, ch. 18, 201. -- Sec. 1407. Liquor Advertisements - Prohibition in Mail-Interstate Shipments Dry Territory, 201. of Liquor Act of Oct. 28, 1919, ch. 28, 202. Name of Act, 202. TITLE I TO PROVIDE FOR THE ENFORCEMENT OF WAR PROHIBITION Sec. 1. Terms Defined "War Prohibition Act" 2. Investigation and Report of Violation of Act-Commissioner of Internal Revenue Apprehension of Offenders Preliminary Hearing, 202. 3. Property When Public and Common Nuisance - Lien on Property -Leased Premises, 203. 4. Abatement of Nuisance - Injunction - Contempt, 203. 5. Enforcement by Commissioner of Internal Revenue and Assistants Power Conferred, 204. 6. Invalidity of Part of Act - Effect as to Remainder, 204. 7. Effect of Act on Existing Legislation, 204. TITLE II PROHIBITION OF INTOXICATING BEVERAGES Sec. 1. Terms Defined Authority of Assistants to Commissioner, 204. 2. Investigation and Report of Violation of Act-Commissioner of Internal Revenue-Apprehension of Offenders - Prosecution- Search Warrants, 205. 3. Application of Act to Eighteenth Amendment of Constitution - Liquor 4. Enumeration of Certain Articles Not Affected by Act - Permit to Use for Beverage Purposes, 203. 5. Failure of Enumerated Articles to Conform to Descriptions-Analysis Sec. 15. False Statements on Package Effect, 211. 16. Shipments - Bona Fide Consignee, 211. 17. Liquor Advertisements - Price Lists, 211. 18. Advertisements of Things Pertaining to Manufacture of Liquor, 211. 20. Injuries Resulting from Intoxication - Recovery of Damages, 211. 22. Abatement of Nuisance Injunction, 212. 23. Person When Guilty of Nuisance Fees of Officers Enforcing Act Forfeiture of Leases, 213. 24. Violation of Injunction - Punishment for Contempt, 213. 25. Possession of Liquor or Property Designed for Manufacture - Search Warrants, 213. 26. Transportation of Liquor Unlawfully - Seizure of Vehicle or Conveyance, 214. 27. Disposition of Seized Liquors, 215. 28. Enforcement by Commissioner of Internal Revenue and Assistants Power Conferred 215. Penalties, 215. 30. Evidence-Witnesses - Incriminating Testimony, 215. 31. Unlawful Sale of Liquor - Venue of Prosecution, 216. 32. Affidavit, Information or Indictment-Sufficiency - Separate Offenses -Bill of Particulars, 213. 33. Possession of Liquor Presumptions Arising Presumptions Arising - Report - Possession in Private Dwelling, 216. 34. Records and Reports - Inspection - Evidence - Copies, 216. 35. Effect of Act on Existing Legislation - Liquor Taxes and Penalties Compromising Civil Causes, 216. 36. Invalidity of Part of Act - Effect as to Remainder, 217. 37. Effect of Act on Liquor Already Manufactured - Manufacture of Low Per Cent Alcohol Beverages - Tax, 217. 38. Employees to Enforce Provisions of Act vice, 218. 39. Property of Nonviolator of Act Proceeded Against TITLE III INDUSTRIAL ALCCHOL Sec. 1. Terms Defined "Alcohol"-"Container," 219. INDUSTRIAL ALCOHOL PLANTS AND WAREHOUSES 2. Alcohol Plants Bonding, 219. 3. Warehouses - Bonding Entry, Storage and Withdrawal of Alcohol Regulations, 219. 4. Transfer of Alcohol from One Plant or Warehouse to Another, 219. 5. Taxes on Alcohol Lien, 219. 6. Effect of Constitutional Amendment on Distilled Spirits in Bonded Warehouses Disposition, 219. 7. Distilleries or Bonded Warehouses Heretofore Legally Established 9. Exemption of Plants and Warehouses from Certain Statutory Provisions, 220. TAX-FREE ALCOHOL 10. Denaturing Plants - Establishment - Sale of Denatured Alcohol TaxFree Distilled Vinegar, 220. |