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or under subdivision 13 of Schedule A of Title XI, or under this subdivision, and in respect to which a corresponding tax was imposed by the Revenue Act of 1917, and (b) such contract does not permit the adding, to the amount to be paid under such contract, of the whole of the difference between such tax and the corresponding tax imposed by the Revenue Act of 1917, then the vendee or lessee shall, in lieu of the vendor or lessor, pay so much of such difference as is not so permitted to be added to the contract price. If a contract of the character above described was made with any person other than a dealer, the tax collected under this Act shall be the tax in force on September 3, 1918.


(4) The taxes payable by the vendee or lessee under Same; to whom this section shall be paid to the vendor or lessor at the time the sale or lease is consummated, and collected, returned, and paid to the United States by such vendor or lessor in the same manner as provided in section 502. (5) The term "dealer used in this section includes a vendee who purchases any article with intent to use it in the manufacture or production of another article intended for sale.

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(6) This section shall not apply to any tax imposed by section 906.


Same; er" defined.

Same; excep.

Fractional part

of cent disre

SEC. 1313. That in the payment of any tax under this Act not payable by stamp a fractional part of a cent garded. shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.

indebtedness and

receivable in pay

SEC. 1314. That collectors may receive, at par with an Certificates of adjustment for accrued interest, certificates of indebted- uncertified checks ness issued by the United States and uncertified checks ment of certain in payment of income, war-profits and excess-profits taxes taxes. and any other taxes payable other than by stamp, during such time and under such regulations as the Commissioner, with the approval of the Secretary, shall prescribe; but if a check so received is not paid by the bank on which it is drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for all legal penalties and additions the same as if such check had not been tendered.

Articles 1731 and 1732, Regulations No. 45, relative to acceptance of Treasury certificates of indebtedness, supplemented. (T. Ds. 2907, 2918.) T. Ds. 2907, 2918 superseded. (T. D. 2973.)

district courts;

ness or produc

issue of writs.

SEC. 1318. That if any person is summoned under this Jurisdiction of Act to appear, to testify, or to produce books, papers or compelling atother data, the district court of the United States for tendance of witthe district in which such person resides shall have juris- tion of books; diction by appropriate process to compel such attendance, testimony, or production of books, papers, or other data. The district courts of the United States, at the instance of the United States are hereby invested with such jurisdiction to make and issue, both in actions at law and suits in equity, writs and orders of injunction, and of ne

False state. ments as to tax

with sales



exeat republica, orders appointing receivers, and such other orders and process, and to render such judgments and decrees, granting in proper cases both legal and equitable relief together, as may be necessary or appropriate for the enforcement of the provisions of this Act. The remedies hereby provided are in addition to and not exclusive of any and all other remedies of the United States in such courts or otherwise to enforce such provisions.

SEC. 1319. That whoever in connection with the sale in connection or lease, or offer for sale or lease, of any article, or for the purpose of making such sale or lease, makes any statement, written or oral, (1) intended or calculated to lead any person to believe that any part of the price at which such article is sold or leased, or offered for sale or lease, consists of a tax imposed under the authority of the United States, or (2) ascribing a particular part of such price to a tax imposed under the authority of the United States, knowing that such statement is false or that the tax is not so great as the portion of such price ascribed to such tax, shall be guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not more than $1,000 or by imprisonment not exceeding one year, or both.

Acts and parts of acts repealed.


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");

Title II (called "Estate Tax");

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 Excess-Profits Tax");
Title III (called "War Tax on Beverages ");


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

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"). (b) Such parts of Acts shall remain in force for the assessment and collection of all taxes which have accrued thereunder, and for the imposition and collection of all penalties or forfeitures which have accrued and may accrue in relation to any such taxes, and except that the unexpended balance of any appropriation heretofore made and now available for the administration of any such part of an Act shall be available for the administration of this Act or the corresponding provision thereof: Provided, That, except as otherwise provided in this Act, no taxes shall be collected under Title I of the Revenue Act of 1916 as amended by the Revenue Act of 1917, or Title I or II of the Revenue Act of 1917, in respect to any period after December 31, 1917: Provided further, That the assessment and collection of all estate taxes, and the imposition and collection of all penalties or forfeitures, which 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 for other purposes," approved March 3, 1917, or Title IX of the Revenue Act of 1917, shall be according to the provisions of Title IV of this Act. In the case of any tax imposed by any part of an Act herein repealed, if there is a tax imposed by this Act in lieu thereof, the provision imposing such tax shall remain in force until the corresponding tax under this Act takes effect under the provisions of this Act.

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.

Repealed acts

in force for as

sessment and colection of taxes,

Effect of partial invalidity of

SEC. 1402. That if any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any act. 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.

SEC. 1405. That this act may be cited as the "Revenue Act of 1918."

Citation of act.

of contracts with

access by Com

SEC. 1408. That every person who on or after April 6, Filing copies 1917, has entered into any contract, undertaking, or United States; agreement, with the United States, or with any depart- missioner of Inment, bureau, officer, commission, board, or agency under ternal Revenue to the United States or acting in its behalf, or with any contracts. other person having contract relations with the United

data relative to

Effective date of act.

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.

SEC. 1409. That unless otherwise herein specially provided, this Act shall take effect on the day following its passage.

Approved, 6.55 P. M., February 24, 1919.





Jurisdiction of district courts.
Jurisdiction of circuit courts.

Suits for penalties, forfeitures, and

Removal of suits against officers from
State to United States circuit courts.

Competency of witnesses. State laws.
Production of books, papers, etc., in
suits other than criminal.

Certified copies of papers admissible as evidence.

Costs in internal-revenue suits upon information from other than a collector, etc.

Costs, when paid by defendant.

Laws of the States, rules of decision, etc.

Proceedings on execution. State laws.

Act to regulate liens of judgments and
decrees of United States courts.
Interest on judgments, etc.
Circuit courts of appeals.
Writs of error and appeals.
Certificate of probable cause.

Property taken under revenue laws Ir-

Statute of limitations.

Compromises of claims and of cases
after judgment. Pardons.
Employment of attorneys or counsel.
Duty of district attorneys to prosecute
delinquents and to defend officers.
Reports of district attorneys and

Warrants of arrest and prosecutions.
Clerks of courts, reports of, etc.

NOTE. "The Judicial Code," an Act to codify, revise and amend the laws relating to the judiciary, approved March 3, 1911 (36 Stat. 1087) went into effect January 1, 1912. It abolished circuit courts (Sec. 289) and imposed the powers and duties upon district courts. Several of the sections in this chapter from the Revised Statutes are superseded as such and reproduced as noted. The provisions, so far as they are substantially the same as existing statutes, are construed as continuations thereof and not as new enactments. (Sec. 294).

Jurisdiction of district courts.

SEC. 24. [Act of March 3, 1911, “Judicial Code" (36 Stat., 1087).] The district courts shall have original jurisdiction as follows: First. Of all suits of a civil nature, at common law or in equity, brought by the United States, or by any officer thereof authorized by law to sue, or between citizens of the same State claiming lands under grants from different States; or, where the matter in controversy exceeds, exclusive of interest and costs, the sum or value of three thousand dollars, and (a) arises under the Constitution or laws of the United States, or treaties made, or which shall be made, under


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