SIXTY-FIFTH CONGRESS. Sess. I. C11. 63. 1917. 327 tion of four and one-half months after the close of the taxable year. *°"¤"“v",;g§ “°‘ All penalties provided by existing law for failure to pay tax when 1,,,;,,,,,,,, ,°,,mm,_ due are hereby made applicable to any failure to pay the tax at the ment. time or times required m this section. Sec. 1010. That under rules and regulations prescribed by the ,d‘;{°8§}§,‘§§°§€,°,‘,§§‘}‘§§‘,§j Secretary of the Treasury, collectors of intemal revenue may receive, :2:; end excess press at par and accrued interest, certificates of indebtedness issued under .4n£r,pp.ae,zoo. section six of the Act entitled “An Act to authorize an issue of bonds to meet expenditures'for the national security and defense, and, for the purpose of assisting in the prosecution of the war, to extend credit to foreign overnments, and for other purposes," approved April twenty-fourtli, nineteen hundred and seventeen, and any subse uent Act or Acts, and uncertiiied checks in payment of income chg; uueertifled anti! excess·proiits taxes, durir§ such time and under such regula- ' tions as the Commissioner of ternal Revenue, with the approval of the Secretary of the Treasury, shall prescribe; but if a chec so re- Li¤b1!ifyi!¤¤D¤idceived 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 pay- ment of the tax and for all legal penalties and additions the same as if such check had not been tendered. . TITLE XI.——POSTAL Rams. reew·¤5·r¤¤· Sec. 1100. That the rate of postage on all ma.il matter of the first ¤a%°EZ$¥¤}`?”°° M class, except (postal cards, shal thirty days after the passage of this -’°*'r P- uw- Act be, in ad 'tion to the existing rate, 1 cent for each ounce or frac- ,,m,”_ tion thereof: Provided, That the rate of postage on drop letters of the Drop letters at presfirst class shall be 2 cents an ounce or fraction thereof. Postal milinstal maa,e¢¤.,;¤. cards, and private mailing or Smit cards when complying with the °'°°’°°· requirements of law, be transmitted through the mails at 1 cent each in addition to the existing rate. Mm Thatcgettelrs writtep and mailed by soldiers, igilors, and marines rms rama rm°Ym°° ass e to utyrna oreigncount agxedin e resentwarma belglailed free of postage subjectzcflsgrc rules anld regulations ag mag be prescribed y the Postmaster General. Sum, dm mm mc. 1101. That on and after July Hist, nineteen hundred and mm mmm bi eighteen, the rates of postage on publications entered as second-class www ur sem. matter (including sample copies to the extent of ten per centum of the weight of copies mailed to subscribers during the calendar ear) when sent by the publisher thereof from the post office of pul¥lication or other post office, or when sent by a news agent to actual subscribers thereto or to other news agents for the purpose of sale: on mum mt d_ (a) In the case of the portion of such publication devoted to matter vmasmaaa. other than advertisements shall be as follows: (1) On and after I"'“""°“· _ July first, nineteen hrmdred and eighteen, and until July first, nineteen hundred and nineteen, 1} cents per pound or fr·action thereof; (2) on and after July first, nineteen hundred and nineteen, 1} cents per pound or fraction thereof. · Mvmmmt pw (b) In the case of the portion of such publication devoted to adver· ¤¤¤- Hm Intisements the rates per pound or fraction thereof for delivery within z°”°”t°°°°P b the several zones applicable to fourth-class matter shall be as follows (but where the space devoted to advertisements does not exceed five per centum o the total sq)ace, the rate of postage shall be the same as if the whole of such pu lication was devoted to matter other Fm, my , 1,,, to than advertisements): (1) On and after July first, nineteen hundred ¥¤1r1'1°19· ' and eighteen, and until July first, nineteen hundred and nineteen, for the first and second zones, 1} cents; for the third zone, 1} cents; for the fourth zone, 2 cents; for the fifth zone, 2% cents; for the sixth zone, 2·} cents; for the seventh zone, 3 cents; or the eighth zone, Fmnmy, 1,,,,, to 3} cents; (2) on and after Julv first, nineteen hundred an nineteen, my mm. ’ ' and until July first, nineteen hundred and twenty, for the hrst and