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devices, to the credit of, and render accounts to, the Postmaster General at such times and in such forms as the Postmaster General may by regulations prescribe.

"(c) DEPOSIT OF RECEIPTS. --The Postmaster General shall at least once a month transfer to the Treasury as internal revenue collections all receipts so deposited. 

"SECTION 1574. EXPENDITURES INCURRED BY THE POST OFFICE DEPARTMENT. 

"The Postmaster General shall at least once a month transfer to the Treasury, together with the receipts required to be deposited under section 1573, a statement of the additional expenditures in the District of Columbia and elsewhere incurred by the Post Office Department in performing the duties imposed upon said Department by this subchapter, and the Secretary shall be authorized and directed to advance from time to time to the credit of the Post Office Department from appropriations made for the collection of the taxes imposed by this subchapter, such sums as may be required for such additional expenditures incurred by the Post Office Department. 

"SECTION 1575. PENALTIES RELATING TO STAMPS AND OTHER COLLECTION DEVICES.

"(a) UNAUTHORIZED USE, SALE, ETC. --Whoever, with intent to defraud, alters, forges, makes, or counterfeits any stamp, coupon, ticket, book, or other device prescribed by the Commissioner under section 1570 (c) for the collection or payment of any tax imposed by this subchapter, or uses, sells, lends, or has in his possession any such altered, forged, our counterfeited stamp, coupon, ticket, book, or other device, or makes, uses, sells, or has in his possession any material in imitation of the material used in the manufacture of such stamp, coupon, ticket, book, or other device, shall not be fined not more than $5,000 or imprisoned not more than five years, or both. 

"SECTION 1576. DEFINITIONS.

"When used in this subchapter--

"(a) Employer--The term "employer" shall mean any common carrier by air engaged in interstate or foreign commerce, and any carrier by air transporting mail for or under contract with the United States Government.

"(b)  Pilot--The term "pilot" shall mean any individual who