tion income tax. REVENUE ACT OF 1921. and 1921 in the manner prescribed by the Revenue Act of 1918 (or in the manner prescribed by this Act, in the case of income On basis of corpora- received during the calendar year 1921). Such return shall be made and the net income shall be computed on the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in the manner provided for other corporations under the Revenue Act of 1918 and this Act. Allowance of claims for credits or refunds. Tax reduced if claims made by less stock. (c) If either subdivision (e) of section 218 of the Revenue Act of 1918 or subdivision (d) of section 218 of this Act is so declared invalid, claims for credit or refund of taxes paid under both such sections shall be allowed, if made within the time provided in subdivision (f) of this section. (d) In case the claims for credit or refund, filed within six months than 30 per cent of from such date of entry of decree, represent less than 30 per centum of the outstanding stock or shares in the corporation, the amount of taxes imposed by this section upon such corporation shall be reduced to that proportion thereof which the number of stock or shares owned by the shareholders or members making such claims bears to the total number of stock or shares outstanding. Assessment, otc., as for corporationincome, profits taxes. and war and excess Vol. 40, pp. 1075, 1088. Ante, pp. 252, 272. Interest limit. Tax paid by share holders may be credited to amount due from corporation. Condition. Time for filing claims for credits, etc. (e) The tax imposed by this section shall be assessed, collected, and paid upon the same basis, in the same manner, and subject to the same provisions of law, including penalties, as the taxes imposed by sections 230 and 301 of the Revenue Act of 1918 (or by sections 230 and 301 of this Act, in the case of income received during the calendar year 1921), but no interest or penalties shall be due or payable thereon for any period prior to the date upon which the return is by this section required to be made and the first installment paid. The amount of tax paid by any shareholder or member of a personal service corporation pursuant to the provisions of subdivision (e) of section 218 of the Revenue Act of 1918 or subdivision (d) of section 218 of this Act shall be credited against the tax due from such corporation under this section upon the joint written application of such corporation and such shareholder or member or his representatives, heirs, or assigns, if such application is filed with the Commissioner within six months from such date of entry of decree. (f) Notwithstanding any other provision of law, no claim for a credit or refund of taxes paid under subdivision (e) of section 218 of the Revenue Act of 1918 or subdivision (d) of section 218 of this Act, may be filed after the expiration of six months from such date Tax not imposed if of entry of decree: Provided, however, That a personal service corporation of which no shareholder or member has filed such claim within such period of six months shall not be subject to the tax imposed by this section. Proviso. no claim filed. General provisions. Repeals. Of parts of Revenue Act of 1918, at specified dates. Income tax. its tax. TITLE XIV. GENERAL PROVISIONS. REPEALS. SEC. 1400. (a) That the following parts of the Revenue Act of 1918 are repealed, to take effect (except as otherwise provided in this Act) on January 1, 1922, subject to the limitations provided in subdivision (b): Title II (called "Income Tax") as of January 1, 1921; Title III (called "War-Profits and Excess-Profits Tax") as of Vol. 40, pp. 1088-1096. January 1, 1921; Estate tax. etc. Vol. 40, pp. 1101-1105. Title IV (called "Estate Tax") on the passage of this Act; Title V (called "Tax on Transportation and Other Facilities, and on Insurance"); Sections 628, 629, and 630 of Title VI (being the taxes on soft drinks, ice cream, and similar articles); Title VII (called "Tax on Cigars, Tobacco and Manufactures Title VIII (called "Tax on Admissions and Dues"); Title XII (called "Tax on Employment of Child Labor") as Vol. 40, pp. 1120, 1121. Vol. 40, pp. 1122-1126. of Child labor tax. Vol. 40, pp. 1138-1140. Vol. 40, pp. 1145-1148. Repealed provisions continued for collect ing accrued taxes, etc. Sections 1314, 1315, 1316, 1317, 1319, and 1320 of Title XIII (being certain administrative provisions) on the passage of this Act. (b) The parts of the Revenue Act of 1918 which are repealed by this Act shall (unless otherwise specifically provided in this Act) remain in force for the assessment and collection of all taxes which have accrued under the Revenue Act of 1918 at the time such parts cease to be in effect, and for the imposition and collection of all penalties or forfeitures which have accrued or may accrue in relation to any such taxes. In the case of any tax imposed by any part of the Revenue Act of 1918 repealed by this Act, 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. The unexpended balance of Unexpended balany appropriation heretofore made and now available for the administration of any such part of the Revenue Act of 1918 shall be available for the administration of this Act or the corresponding provision thereof. INCREASE IN NOTE AUTHORIZATION. ances available. Victory loan notes. creased and use ex SEC. 1401. That subdivision (a) of section 18 of the Second Liberty Authorized issue inBond Act, as amended, is amended by striking out the words and tended. figures "for the purposes of this Act, and to meet public expenditures authorized by law, not exceeding in the aggregate $7,000,000,000", Vol.40, p.1310, amendand inserting in lieu thereof the words and figures "for the purposes of this Act, to provide for the purchase or redemption of any notes issued hereunder, and to meet public expenditures authorized by law, not exceeding in the aggregate $7,500,000,000 at any one time outstanding". INCREASE IN TREASURY SAVINGS CERTIFICATE LIMIT. Treasury savings certificates. one person increased Aggregate allowed SEC. 1402. That section 6 of the Second Liberty Bond Act, as amended, is amended by striking out in the next to the last sentence to $5,000. thereof the figures "$1,000" and inserting in lieu thereof the figures "$5,000". SAVING CLAUSE IN EVENT OF UNCONSTITUTIONALITY. Vol. 40, p. 966. Saving clause. Invalidity of any SEC. 1403. That if any provision of this Act, or the application provision not to affect thereof to any person or circumstances, is held invalid, the remainder remainder of Act. of the Act, and the application of such provision to other persons or circumstances, shall not be affected thereby. EFFECTIVE DATE OF ACT. Effective date. SEC. 1404. That except as otherwise provided, this Act shall take Upon approval, etc. effect upon its passage. Approved, November 23, 1921, at 3.55 p. m. 45691°-21-21 November 23, 1921. [S. 843.[ [Public, No. 99.] minerals, etc. CHAP. 137.—An Act To amend section 5 of the Act approved March 2, 1919, entitled "An Act to provide relief in cases of contracts connected with the prosecution of the war, and for other purposes. Be it enacted by the Senate and House of Representatives of the United War contracts for States of America in Congress assembled, That section 5 of the Act Vol.40, p.1274, amend approved March 2, 1919, entitled "An Act to provide relief in cases of contracts connected with the prosecution of the war, and for other purposes," be, and the same is hereby, amended as follows: ed. Reimbursement directed for losses in producing, etc., in reappeal, etc. Add to the first paragraph of section 5 the following proviso: "Provided, That all claimants who, in response to any personal, sponse to Government written, or published request, demand, solicitation, or appeal from any of the Government agencies mentioned in said Act, in good faith expended money in producing or preparing to produce any of the ores or minerals named therein and have heretofore mailed or filed their claims or notice in writing thereof within the time and in the manner prescribed by said Act, if the proof in support of said claims clearly shows them to be based upon action taken in response to such request, demand, solicitation or appeal, shall be reimbursed such net losses as they may have incurred and are in justice and equity entitled to from the appropriation in said Act. Vol. 40, p. 1010. Reopening of claims, etc. "If in claims passed upon under said Act awards have been denied or made on rulings contrary to the provisions of this amendment, or through miscalculation, the Secretary of the Interior may award proper amounts or additional amounts." Approved, November 23, 1921. CHAP. 138.-An Act To construct, maintain, and operate a bridge and approaches thereto across Great Peedee River, South Carolina. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the counties of Marion and Florence of the State of South Carolina, be, and they are hereby authorized to construct, maintain, and operate a bridge and approaches thereto across Great Peedee River at a point suitable to the interests of navigation, and at or near a point known as Mars Bluff Ferry, between the counties of Marion and Florence, in the State of South Carolina, in accordance with the provisions of the Act entitled "An Act to regulate the construction of bridges over navigable waters," approved March 23, 1906. SEC. 2. That the right to alter, amend, or repeal this Act is hereby expressly reserved. Approved, November 23, 1921. November 23, 1921. Savannah River. dale, S. C., and Screven, Ga., may bridge, Counties of Allen Burtons Ferry. Construction. Amendment. CHAP. 139.-An Act Authorizing the counties of Allendale, South Carolina, and Screven, Georgia, to construct a bridge across the Savannah River, between said counties, at or near Burtons Ferry. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the counties of Allendale, South Carolina, and Screven, Georgia, be, and are hereby, authorized to construct, maintain, and operate a bridge and approaches thereto across the Savannah River, at a point suitable to the interests of navigation, between said counties, at or near Burtons Ferry, in accordance with the provisions of the Act entitled "An Act to regulate the construction of bridges over navigable waters," approved March 23, 1906. SEC. 2. The right to alter, amend, or repeal this Act is hereby expressly reserved. Approved, November 23, 1921. CHAP. 140.-An Act To extend the time for constructing a bridge across the White November 23, 1921. [8. 2722.] River at or near the town of Des Arc, Arkansas. [Public, No. 102.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the times for commencing and completing the bridge authorized by the Act of Congress approved February 19, 1920, to be built across the White River at or near the town of Des Arc, Arkansas, by Gordon N. Peay, junior, his heirs and assigns, are hereby extended one year and three years, respectively, from the date of approval hereof. White River. Time extended for bridging, by Gordon N. Peay, Jr., at Des Vol. 41, p. 436,amend Arc, Ark. ed. SEC. 2. That the right to alter, amend, or repeal this Act is hereby Amendment. expressly reserved. Approved, November 23, 1921. CHAP. 141.-An Act To authorize the construction of a bridge across the White River, in Prairie County, Arkansas. November 23, 1921. Bovay Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the consent of Congress White River. Harry E. is hereby granted to Harry E. Bovay, his successors and assigns, to may bridge, near De construct, maintain, and operate a bridge and approaches thereto Valls Bluff, Ark. across the White River, at a point where the Bankhead Highway now crosses the said river, said point being now designated as just south of the Chicago, Rock Island and Pacific Railroad Company's bridge, near the city of De Valls Bluff, county of Prairie, and State of Arkansas. Said bridge shall be constructed at or near such point as is most suitable to the interests of navigation and in accordance with the provisions of the Act of Congress approved March 23, 1906, entitled "An Act to regulate the construction of bridges over navigable waters." Construction. Vol. 34, p. 84. SEC. 2. That the right to alter, amend, or repeal this Act is hereby Amendment. expressly reserved. Approved, November 23, 1921. CHAP. 142.-An Act To amend section 955 of the Revised Statutes by extending the jurisdiction of courts in cases of revivor. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 955 of the Revised Statutes of the United States is hereby amended to read as follows: Death of parties in a suit. Revivor by executor or administrator. Defendant to an "SEC. 955. When either of the parties, whether plaintiff or petitioner or defendant, in any suit in any court of the United States, dies before final judgment, the executor or administrator of such deceased party may, in case the cause of action survives by law, prosecute or defend any such suit to final judgment. The defendant shall answer accordingly, and the court shall hear and determine the cause and swer. render judgment for or against the executor or administrator, as the case may require. And if such executor or administrator, having Judgment on refusal, been duly served with a scire facias from the office of the clerk of the ministrator to become court where the suit is depending twenty days beforehand, neglects party to suit. or refuses to become party to the suit, the court may render judgment against the estate of the deceased party in the same manner as if the executor or administrator had voluntarily made himself a party. The executor or administrator who becomes a party as aforesaid shall, upon motion to the court, be entitled to a continuance of the suit until the next term of said court. "The provisions of this section shall apply to suits in equity and in admiralty as well as to suits at law, and the jurisdiction of all courts of the United States shall extend to and over executors and etc., of executor or ad Continuance. Extended to equity and admiralty suits. Jurisdiction of courts. administrators of any party, who dies before final judgment or decree, appointed under the laws of any State or Territory of the United States in which the action is pending, and such court shall have jurisdiction within two years from the date of the death of the party to the suit to issue its scire facias to executors and administrators appointed in any State or Territory of the United States which may be served in any judicial district by the marshal thereof: Provided, before final settlement however, That no executor or administrator shall be made a party unless such service is made before final settlement and distribution of the estate of said deceased party to the suit." Proviso. Service to be made of estate. Prior application, etc. SEC. 2. That the provisions of section 955 of the Revised Statutes of the United States as amended by this Act shall apply to suits in which any party has deceased prior to the passage of this amendatory Act as well as to suits in which any party may die hereafter. Approved, November 23, 1921. November 23, 1921. Tombigbee River. Iron Wood Bluff. Vol. 41, p. 391, amend CHAP. 143.—An Act To extend the time for the construction of a bridge across the Tombigbee River at or near Ironwood Bluff, in the county of Itawamba, Mississippi. Be it enacted by the Senate and House of Representatives of the United Time extended for States of America in Congress assembled, That the times for combridging, by Itawam- mencing and completing the construction of a bridge and approaches ba County, Miss., at thereto authorized by the Act of Congress approved January 15, 1920, to be constructed by the board of supervisors of Itawamba County, Mississippi, across the Tombigbee River at a point suitable to the interests of navigation at or near Ironwood Bluff, in the county of Itawamba, in the State of Mississippi, are hereby extended one and three years, respectively, from the date of approval hereof. ed. Amendment. SEC. 2. That the right to alter, amend, or repeal this Act is hereby expressly reserved. Approved, November 23, 1921. ed. November 23, 1921. [H. R. 7428.] [Public, No. 106.] CHAP. 144.-An Act To amend section 1 of an Act entitled "An Act to incorporate Gonzaga College, in the city of Washington and District of Columbia.” Be it enacted by the Senate and House of Representatives of the United District of Columbia. States of America in Congress assembled, That section 1 of the Act entitled "An Act to incorporate Gonzaga College, in the city of Washington and District of Columbia," approved May 4, 1858, is amended to read as follows: Gonzaga College. Vol. 11, p. 255, amend "That Burcard Villiger, Charles H. Stonestreet, Daniel Lynch, Edward X. Hand, and Charles Jenkins, and their successors, be, and they are hereby, made a body politic and corporate forever, by the Purposes extended. name of the president and directors of Gonzaga College, for purposes of charity, religion, and education; and by that name may sue, and be sued, prosecute and defend; may have and use a common seal and the same alter and renew at pleasure; may adopt rules, regulations, and by-laws not repugnant to the Constitution and laws of the on United States, for properly conducting the affairs of said corporation; may take, receive, purchase, and hold estate, real, personal, and mixed necessary for occupation and use by said Gonzaga College in carrying on in a comfortable and convenient manner its educational, religious, and charitable work, and may manage and dispose of the same at pleasure, and apply the same, or the proceeds of the sales thereof, to the uses and purposes of the said corporation, according to the rules and regulations which now are, or may hereafter be, established." No restriction property holdings. Approved, November 23, 1921. |