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Part II—Provisions of the Constitution Relating to Taxation
Art. 1, sec. 2, d. 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.
Art. 1, sec. 8, c. 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, c. 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, c. 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.
Am. art. XVI. The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.
1 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, which is quoted above.
Part II–Miscellaneous Statutory or Treaty Provisions
This part contains miscellaneous statutory or treaty provisions affecting the administration of internal revenue laws, but omitted from the Internal Revenue Code for the reason that they are of a temporary nature or do not relate exclusively to internal revenue.
The provisions are arranged, so far as practicable, in the exact sequence, Title and section, of the provisions of the United States Code based thereon, the Code citation being given at the bottom of each provision. Where it has seemed desirable, for any reason, to deviate from the exact sequence of the Code, the modified plan of arrangement is explained under the particular heading.
TITLE 1-GENERAL PROVISIONS
Whenever an act is repealed, which repealed a former act, such former act shall not thereby be revived, unless it shall be expressly so provided. (R. S. § 12.) (U. S. C., Title 1, § 28.)
The repeal of any statute shall not have the effect to release or extinguish any penalty, forfeiture, or liability incurred under such statute, unless the repealing act shall so expressly provide, and such statute shall be treated as still remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of such penalty, forfeiture, or liability. (R. S. § 13.) (U. S. C., Title 1, § 29.)
TITLE 5-EXECUTIVE DEPARTMENTS AND GOVERN
MENT OFFICERS AND EMPLOYEES
OATH OF OFFICE
Whenever any person
is elected or appointed to any office of honor or trust under the Government of the United States,
he shall, before entering upon the duties of his office, take and subscribe
the following oath: “I, A B, do solemnly swear (or affirm) that I will support and de fend the Constitution of the United States against all enemies, foreign and domestic; that I will bear true faith and allegiance to the same; that I take this obligation freely, without any mental reservation or purpose of evasion, and that I will well and faithfully discharge the duties of the office on which I am about to enter. So help me God.” (R. S. § 1757.) (U. S. C., Title 5, § 16.)
QATE NEED NOT BE RENEWED
Civilian employees of the executive departments and independent establishments of the United States who, upon original appointment, have subscribed to the oath of office required by section 1757 of the Revised Statutes, shall not be required to renew the said oath because of any change in status so long as their services are continuous in the department or independent establishment in which employed, unless in the opinion of the head of the department or independent establishment the public interests require such renewal. (Aug. 14, 1937, c. 624, 50 Stat. 640.) (U. S. C., Title 5, § 17 (b).)
WHO MAY ADMINISTER OATH
The oath of office required by either of the two preceding sections may be taken before any officer who is authorized either by the laws of the United States, or by the local municipal law, to administer oaths, in the State, Territory, or District where such oath may be administered. (R. S. 1758.) (U. S. C., Title 5, 8 18.)
FILING OF AFFIDAVIT BY CERTAIN OFFICERS
SECTION 1. Each individual hereafter appointed as a civil officer of the United States by the President, by and with the advice and consent of the Senate, or by the President alone, or by a court of law, or by the head of a department, shall, within thirty days after the effective date of his appointment, file with the Comptroller General of the United States an affidavit stating that neither he nor anyone acting in his behalf has given, transferred, promised, or paid any consideration for or in the expectation or hope of receiving assistance in securing such appointment. (U. S. C., Title 5, § 21 (a).)
SEO. 2. No salary shall be paid to any individual required under section 1 to file an affidavit until such affidavit has been filed. (Dec. 11, 1926, c. 4, 44 Stat. 918, amended Mar. 2, 1927, c. 284, 44 Stat. 1346.) (U. S. C., Title 5, g 2 (b).)
ANNUAL LEAVE; GOVERNMENT EMPLOYEES
(Act Mar. 14, 1936, c. 140, 49 Stat. 1161) With the exception of teachers and librarians of the public schools of the District of Columbia and officers and employees of the Panama Canal and Panama Railroad on the Isthmus of Panama, all civilian officers and employees of the United States wherever stationed and of the government of the District of Columbia, regardless of their tenure, in addition to any accrued leave, shall be entitled to twenty-six days' annual leave with pay each calendar year, exclusive of Sundays and holidays: Provided, That the part unused in any year shall be accumulated for succeeding years until it totals not exceeding sixty days. This Act does not affect any sick leave to which employees are now or may hereafter be entitled. Temporary employees, except temporary employees engaged on construction work at hourly rates, shall be entitled to two and one-half days leave for each month of service. The annual leave herein authorized shall be granted at such times as the heads of the various departments and independent establishments may prescribe. This Act becomes effective January 1, 1936. (U. S. C., Title 5, § 30 (b).)
SEC. 5. Nothing in this Act shall be construed to prevent the continuance of any existing leave differential now obtaining for the benefit of employees of the Federal Government stationed outside the continental limits of the United States. (U. S. C., Title 5, § 30 (c).)
SEC. 6. The employees of any corporation created under authority of an Act of Congress which is either wholly controlled or wholly owned by the United States Government, whether or not the employees thereof are paid from funds appropriated by Congress, shall be included within the provisions of this Act. (U. S. C., Title 5, § 30 (d).)
Sec. 7. The leave of absence herein provided for shall be administered under such regulations as the President may prescribe, so as to obtain, so far as practicable, uniformity in the application of this Act. (U. S. C., Title 5, § 30 (e).)
SICK LEAVE; GOVERNMENT EMPLOYEES
(Act Mar. 14, 1936, c. 141, 49 Stat. 1162) After January 1, 1936, all civilian officers and employees of the United States wherever stationed and of the government of the District of Columbia, other than teachers and librarians of the public schools of the District of Columbia and officers and members but not the civilian personnel of the police and fire departments of the District of Columbia and other than officers and employees of the Panama Canal and Panama Railroad on the Isthmus of Panama, shall be entitled to sick leave with pay regardless of their tenure, as described herein. (U. S. C., Title 5, 8 30 (f).)
SEC. 2. On and after January 1, 1936, cumulative sick leave with pay, at the rate of one and one-quarter days per month, shall be granted to all civilian officers and employees, the total accumulation not to exceed ninety days. Temporary employees, except temporary employees engaged on construction work at hourly rates, shall be entitled to one and one-quarter days sick leave for each month of service: Provided, That all such employees shall furnish certificates satisfactory to the head of the appropriate department or independent establishment. (U. S. C., Title 5, $ 30 (g).)
SEC. 3. Administrative officers may advance thirty days sick leave with pay beyond accrued sick leave in cases of serious disability or ailments and when required by the exigencies of the situation. (U. S. C., Title 5, § 30 (h).)
SEO. 5. Nothing in this Act shall be construed to prevent the continuance of any existing leave differential now obtaining for the benefit of employees of the Federal Government stationed outside the continental limits of the United States. (U. S. C., Title 5, $ 30 (i).)
SEC. 6. The employees of any corporation created under authority of an Act of Congress which is either wholly controlled or wholly owned by the