SIXTY-FIFTH CONGRESS. Sess. I. Ch. 63. 1917. 325 Ten per centum of the amount by which such net estate exceeds "·“* ”**‘“‘ “’- $10,000,000. _ _ Sec. 901. That the tax imposed by this title shall not apply to the s0,1;"$.§'§l"$,l‘h'§‘}l,’li'§{‘,},’,]i*"Z transfer of the net estate of an decedent dying while serving in the gaufgngghgaggrl fgim military or naval forces of the United States, during the continuance ` of the war in which the United States is now engaged, or if death results from injuries received or disease contracted m such service, within one year after the termination of such war. For the purposes of this section the termination of the war shall be evidence by the proclamation of the President. Trrm X.—ADlIZ1NIBTZRA’1'IYlI Paovrsrons. ”“"'“m””‘€§ ”°' sm. moo. me there than be ieviea, centered, and para in the United States, upon articles coming into the United States from the *"';§f,"‘,§f’§'$° ““· West Indian Islands acquired from Denmark, a tax eqpial to the Em; t mm mm intemal-revenue tax imposed in the United States upon e articles zu. P of domestic manufacture; such articles shipped from said islands to the United States shall be·exempt from the payment of an tax im- P,,,,,,,,_ posed by the internal-revenue laws of said islands: PTOVl3' ed, That sé{__§g:¤:¤fr¤i;¤i“Edm£;•;¤ there shall be levied, collected, and paid in said islands, upon articles p" ' imported from the United States, a tax equal to the intemal-revenue tax imposed in said islands upon like articles there manufactured; Emmpumm Umm and such articles going into said islands from the United States shall Bmw rullzle exepng: fiilom ppyément of any tax imposed by the internal-revenue · ws 0 e United States. G I Sec. 1001. That all administrative, special, or stamp provisions of •ppn»t»r¢i»vi%°.i°e:° law, including the law relating to the assessment of taxes, so far as F l Mmm N applicable, are hereby extended to and made a part of this Act, and ;•q¤a¤r.’ ’ " every person, corporation, partnershipf or assocration hable to any tax imposed by this Act, or for the co ection thereof, shall keep suc records and render, under oath, such statements and returns, and shall comply with such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may from time to time prescribe. mmm 0, mam SEO. 1002. That where additional taxes are imposed b this Act amcies subject to samupon articles or commodities, upon which the tax imposed, by exist- °l°'“' ”t°”‘ ing law has been paid, the person, corporation, artnershi , or association required by this Act to pay the tax shall: within thirty da after its assage, make return under oath in such form and und}; such regulations as the Commissioner of Internal Revenue with the hmmm o, or approv of the Secretary of the Treasury shall prescribe. Payment mmauowai. P o the tax shown to be due may be extended to a date not exceeding seven months from the passage of this Act upon the filing of a bon for payment in such form an amoimt and with such sureties as the Comméssppnelr of Internal Revenup; with the approval of the Secret o the reasur , may rescribe. mgiac. 1003. That ih all cages where the method of collecting the iegiridirliriiiiiii-i)¤‘Qil1i'f°°1` tax imposed by this Act is not specifically provided, the tax shall be colllelctgd in such {ntpnnlir gs? the Compnislpiolpgr of Internal Reveriue wit the approva 0 the creta 0 the eas ma rescribe. an admimaliatavs and plenary priidrvisions of rmt $111 trims Act, a$F“""’ ‘“""""‘"°°· in so far as applicable, s all a p y to the collection of any tax which ‘*”"*"‘°°°‘ gba Cofrgpissioner of Internal llevenue determines or prescribes shall e a1 y stamp. ’ S20. 1004. That whoever fails to make any return required by this 1¤Fviiusr2<in¤icil:¤i:;¤d:l Act or the regulations made under authority thereof within the time A"` prescribed or who makes any false or fraudulent return, and whoever evades or attempts to evade any tax imposed by this Act or fails to collect or truly to account for and pay over any such tax, shall be Admum ,,m,;t,._ subgect to a penalty of not more than $1,000, or to imprisonment for not more than one year, or both, at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not col-
