APPENDIX I

Provisions of the Constitution Relating to Taxation

Art. 1, sec. 2, cl. 3. Representatives and direct Taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers, which shall be determined by adding to the whole Number of free Persons, including those bound to Service for a Term of Years, and excluding Indians not taxed, three fifths of all other Persons.1

Art. 1, sec. 7, cl. 1. All Bills for raising Revenue shall originate in the House of Representatives; but the Senate may propose or concur with Amendments as on other Bills.

Art. 1, sec. 8, cl. 1. The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States.

Art. 1, sec. 9, cl. 1. The Migration or Importation of such Persons as any of the States now existing shall think proper to admit, shall not be prohibited_by the Congress prior to the year one thousand eight hundred and eight, but a Tax or duty may be imposed on such Importation, not exceeding ten dollars for each Person.

Art. 1, sec. 9, cl. 4. No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.

Art. 1, sec. 9, cl. 5. No Tax or Duty shall be laid on Articles exported from any State.

Art. 1, sec. 10, cl. 2. No State shall, without the Consent of the Congress, lay any Imposts or Duties on Imports or Exports, except what may be absolutely necessary for executing it's inspection Laws: and the net Produce of all Duties and Imposts, laid by any State on Imports or Exports, shall be for the Use of the Treasury of the United States; and all such Laws shall be subject to the Revision and Controul of the Congress.

The part of this clause relating to the mode of apportionment of Representatives among the several States was amended by the fourteenth amendment, section 2, and as to taxes on incomes, by the sixteenth amendment.

APPENDIX II

Statutory Provisions Not in the Internal Revenue Code but Relating to Internal Revenue

Α

Provisions Incorporated in the United States Code.1

TITLE 1.-GENERAL PROVISIONS 2

1. WORDS DENOTING NUMBER, GENDER, AND SO FORTH.

In determining the meaning of any Act or resolution of Congress, words importing the singular number may extend and be applied to several persons or things; words importing the plural number may include the singular; words importing the masculine gender may be applied to females; the words "insane person" and "lunatic" shall include every idiot, non compos, lunatic, and insane person; the word "person" may extend and be applied to partnerships and corporations, and the reference to any officer shall include any person authorized by law to perform the duties of such office, unless the context shows that such words were intended to be used in a more limited sense; and a requirement of an "oath" shall be deemed complied with by making affirmation in judicial form.

2. "COUNTY" AS INCLUDING “PARISH", AND SO FORTH.

The word "county" includes a parish, or any other equivalent subdivision of a State or Territory of the United States.

{3. "VESSEL" AS INCLUDING ALL MEANS OF WATER TRANSPORTATION. The word "vessel" includes every description of water craft or other artificial contrivance used, or capable of being used, as a means of transportation on water. 4. "VEHICLE" AS INCLUDING ALL MEANS OF LAND TRANSPORTATION. The word "vehicle" includes every description of carriage or other artificial contrivance used, or capable of being used, as a means of transportation on land. 5. "COMPANY” OR “ASSOCIATION” AS INCLUDING SUCCESSORS AND ASSIGNS.

The word "company" or "association", when used in reference to a corporation, shall be deemed to embrace the words "successors and assigns of such company or association", in like manner as if these last-named words, or words of similar import, were expressed.

TITLE 5.-EXECUTIVE DEPARTMENTS AND GOVERNMENT OFFICERS AND EMPLOYEES

259. ACCOUNTS OF RECEIPTS OF INTERNAL REVENUE.

Separate accounts shall be kept at the Department of the Treasury of all moneys received from internal duties or taxes in each of the respective States, Territories, and collection districts, and of the amount of each species of duty and tax that shall accrue; so as to exhibit, as far as may be, the amount collected from each source of revenue, with the moneys paid as compensation and for allowances to the collectors and deputy collectors, inspectors, and other officers employed in each of the respective States, Territories, and collection districts. (R. S. §§ 239, 261; Feb. 18, 1875, c. 80, § 1, 18 Stat. 317; Aug. 7, 1946, c. 770, § 1 (48), 60 Stat. 870.)

$261. RULES FOR GOVERNMENT OF AGENTS REPRESENTING CLAIMANTS.

The Secretary of the Treasury may prescribe rules and regulations governing the recognition of agents, attorneys, or other persons representing claimants

The text is the text of the 1946 edition of the United States Code, except as otherwise indicated. Sections 1-5 are given in the form in which they were enacted into positive law by the act of July 30, 1947 (61 Stat. 633).

before his department, and may require of such persons, agents, and attorneys, before being recognized as representatives of claimants, that they shall show that they are of good character and in good repute, possessed of the necessary qualifications to enable them to render such claimants valuable service, and otherwise competent to advise and assist such claimants in the presentation of their cases. And such Secretary may after due notice and opportunity for hearing suspend, and disbar from further practice before his department any such person, agent, or attorney shown to be incompetent, disreputable, or who refuses to comply with the said rules and regulations, or who shall with intent to defraud, in any manner willfully and knowingly deceive, mislead, or threaten any claimant or prospective claimant, by word, circular, letter, or by advertisement. (July 7, 1884, c. 334, § 3, 23 Stat. 258.)

§ 326. DISCOVERY OF FRAUDS.

The General Counsel for the Department of the Treasury, under the direction of the Secretary of the Treasury, shall take cognizance of all frauds or attempted frauds upon the revenue, and shall exercise a general supervision over the measures for their prevention and detection, and for the prosecution of persons charged with the commission thereof. (R. S. § 376; May 10, 1934, c. 277, § 512 (b), 48 Stat. 759.)

TITLE 7.-AGRICULTURE

§ 56. ESTABLISHMENT OF COTTON STANDARDS; FURNISHING COPIES OF ESTABLISHED STANDARDS SOLD.

The Secretary of Agriculture is authorized to establish from time to time standards for the classification of cotton by which its quality or value may be judged or determined for commercial purposes, which shall be known as the official cotton standards of the United States. Any such standard or change or replacement thereof shall become effective only on and after a date specified in the order of the Secretary of Agriculture establishing the same, which date shall be not less than one year after the date of such order: Provided, That the official cotton standards established, effective August 1, 1923, under the United States Cotton Futures Act, shall be at the same time the official cotton standards for the purpose of this chapter unless and until changed or replaced under this chapter. Whenever any standard or change or replacement thereof shall become effective under this chapter, it shall also, when so specified in the order of the Secretary of Agriculture, become effective for the purposes of the United States Cotton Futures Act, and supersede any inconsistent standard established under said Act. Whenever the official cotton standards of the United States established under this chapter shall be represented by practical forms, the Department of Agriculture shall furnish copies thereof, upon request, to any person, and the cost thereof, as determined by the Secretary of Agriculture, shall be paid by the person making the request. The Secretary of Agriculture may cause such copies to be certified under the seal of the Department of Agriculture and may attach such conditions to the purchase and use thereof, including provision for the inspection, condemnation, and exchange thereof by duly authorized representatives of the Department of Agriculture, as he may find to be necessary to the proper application of the official cotton standards of the United States. (Mar. 4, 1923, c. 288, § 6, 42 Stat. 1518.)

§ 505. ACCESS TO INTERNAL-REVENUE RECORDS.

The Secretary of Agriculture shall have access to the tobacco records of the Commissioner of Internal Revenue and of the several collectors of internal revenue for the purpose of obtaining lists of the persons subject to sections 501-508 of this title and for the purpose of aiding the collection of the information required by said sections, and the Commissioner of Internal Revenue and the several collectors of internal revenue shall cooperate with the Secretary of Agriculture in effectuating the provisions of said sections. (Jan. 14, 1929, c. 69, § 5, 45 Stat. 1080; Aug. 27, 1935, c. 749, § 3, 49 Stat. 894.)

§ 511d. DESIGNATION OF MARKETS; MANNER.

**

The Secretary [of Agriculture] shall have access to the tobacco records of the Collector of Internal Revenue and of the several collectors of internal revenue for the purpose of obtaining the names and addresses of growers who sold tobacco on any auction market, and the Secretary [of Agriculture] shall determine from said records the eligibility of such grower to vote in such referendum, and no

grower shall be eligible to vote in more than one referendum. 1935, c. 623, § 5, 49 Stat. 732.)

TITLE 11.-BANKRUPTCY

(Aug. 23,

35. DEBTS NOT AFFECTED BY A DISCHARGE.

A discharge in bankruptcy shall release a bankrupt from all of his provable debts, whether allowable in full or in part, except such as (1) are due as a tax levied by the United States * * * (July 1, 1898, c. 541, § 17, 30 Stat. 550; June 22, 1938, c. 575, § 1, 52 Stat. 851.)

(j) Debts owning to the United States or any State or subdivision thereof as a penalty or forfeiture shall not be allowed, except for the amount of the pecuniary loss sustained by the act, transaction, or proceeding out of which the penalty or forfeiture arose, with reasonable and actual costs occasioned thereby and such interest as may have accrued thereon according to law.

(July 1, 1898, c. 541, § 57, 30 Stat. 560; June 22, 1938, c. 575, § 1, 52 Stat. 867.)

104. DEBTS WHICH HAVE PRIORITY.

(a) The debts to have priority, in advance of the payment of dividends to creditors, and to be paid in full out of bankrupt estates, and the order of payment, shall be (1) the actual and necessary costs and expenses of preserving the estate subsequent to filing the petition; the fees for the referees' salary fund and for the referees' expense fund; the filing fees paid by creditors in involuntary cases; where property of the bankrupt, transferred or concealed by him either before or after the filing of the petition, shall have been recovered for the benefit of the estate of the bankrupt by the efforts and at the cost and expense of one or more creditors, the reasonable costs and expenses of such recovery; the costs and expenses of administration, including the trustee's expenses in opposing the bankrupt's discharge, the fees, the mileage payable to witnesses as now or hereafter provided by the laws of the United States, and one reasonable attorney's fee, for the professional services actually rendered, irrespective of the number of attorneys employed, to the petitioning creditors in involuntary cases and to the bankrupt in voluntary and involuntary cases, as the court may allow; (2) wages, not to exceed $600 to each claimant, which have been earned within three months before the date of the commencement of the proceeding, due to workmen, servants, clerks, or traveling or city salesmen on salary or commission basis, whole or part time, whether or not selling exclusively for the bankrupt; (3) where the confirmation of an arrangement or wage-earner plan or the bankrupt's discharge has been refused, revoked, or set aside upon the objection and through the efforts and at the cost and expense of one or more creditors, or, where through the efforts and at the cost and expense of one or more creditors, evidence shall have been adduced resulting in the conviction of any person of an offense under this title, the reasonable costs and expenses of such creditors in obtaining such refusal, revocation, or setting aside, or in adducing such evidence; (4) taxes legally due and owing by the bankrupt to the United States or any State or any subdivision thereof: Provided, That no order shall be made for the payment of a tax assessed against any property of the bankrupt in excess of the value of the interest of the bankrupt estate therein as determined by the court: And provided further, That, in case any question arises as to the amount or legality of any taxes, such question shall be heard and determined by the court; and (5) debts owing to any person, including the United States, who by the laws of the United States in entitled to priority, and rent owing to a landlord who is entitled to priority by applicable State law: Provided, however, That such priority for rent to a landlord shall be restricted to the rent which is legally due and owing for the actual use and occupancy of the premises affected, and which accrued within three months before the date of bankruptcy.

(b) Debts contracted while a discharge is in force or after the confirmation of an arrangement shall, in the event of a revocation of the discharge or setting aside of the confirmation, have priority and be paid in full in advance of the payment of the debts which were provable in the bankruptcy or arrangement proceeding, as the case may be. (July 1, 1898, c. 541, § 64, 30 Stat. 563; June 22, 1938, c. 575, § 1, 52 Stat. 874; June 28, 1946, c. 512, § 12, 60 Stat. 330.)

1 So in original.