THE COMMISSIONER OF INTERNAL REVENUE 19
several collections districts, to be appointed as provided by law, telegraph
and telepbone service, rental of quarters outside the District of Columbia,
postage, freight, express, and other necessary miscellaneous expenses, and
lhe purchase of such supplies, equipment, furniture, mechanical devices, print-
ing, 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
listricts $21,000,000: Provided, That not more than $500,000 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
jetection of such violation.
To enable the Secretary of the Treasury to refund money covered into the
Treasury as internal-revenue collections, under the provisions of the act
approved May 27, 1908, $250,000.
For refunding taxes illegally collected under the provisions of sections 3220
and 3689, Revised Statutes, as amended by the act of February 24, 1919,
£12.000,000; and not to exceed $1,000,000 of said amount may be used in pay-
ment of certified claims over :hree years old without special appropriation
by Congress in each individual case: Provided, That a report shall be made to
Congress of the disbursements hereunder as required by the act of February
24, 1919.
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 coca leaves, their salts, derivatives, or preparations, and for
nther 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 ap-
pointed 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, $4,500,000: Provided, That not
to exceed $49.500 of the foregoing sum shall be expended for rental of quarters
n the District of Columbia: 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.
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.
[Act of May 29, 1920 (41 Stat. 676)]
DEPARTMENT OF JUSTICE—* * * Solicitor of Internal Revenue, $5,000;
* *
[Act of March 6, 1920 (41 Stat., 506)1
BUREAU OF INTERNAL REVENUE.—Enforcement of the ‘ National Prohibition
Act”: For the employment of additional officers, traveling and other necessary
miscellaneous expenses to guard intoxicating liquors in bonded and other ware-
houses, and prevent violations of the * National Prohibition Act.” $1.000.000.
To pay the estate of Charles L. Freer, deceased, late of Detroit, Michigan,
‘he amount of income tax paid by him on profit on the sale, in 1915, of twelve
‘housand and ninety-five shares of Parke, Davis and Company's stock, $1,000,000
of the proceeds from the sale of said stock having been given to the Smith-
sonian Institution for the erection of a building to house the art collections
presented to the Nation by Mr. Freer under deed of gift dated May 5, 1906.
and the remainder having been paid by Mr. Freer for the purchase of addi-
-ional objects which have been added to the collections and presented to the
Nation by him, $13,252.21.