Page:United States Statutes at Large Volume 40 Part 1.djvu/1163

S1X*1*Y.F1F·rH CONGRESS. Sess. III. Ch. 18. 1919. 1145 consummated, and collected, returned, and paid to the United ¤“¤°“ *°' °’ im States by such vendor or lessor in the same manner as provided in section 502. U H (5) The term "dealer" as used in this section includes a vendee D°“'” °°°s"“°d‘ who purchases any article with intent to use it in the manufacture or production of another article intended for sale. (6) This section shall not apply to any tax imposed by section 906. c,,}§;§f’” P*°‘“’°S °" Sec. 1313. That in the payment of any tax under this Act not wable by stamp a fractional part of a cent shall be disregarded *"“°“°’“ °‘°°°¤*— ess it amounts to one—ha.lf cent or more, in which case it s all be ‘“s°“°t§2 ‘s’“§· H t. - t tt. .1- . no. . a co ec rs may receive, a ar W1 an a us ment { " for accrued interest, certificates of iudebtedneleis issued by tlge United `lligii States and uncertiiied checks in payment of income, war-profits and P' excess—proiits taxes and any other taxes payable other than by stamp, during such time and un er such regu ations as the Commissioner, with the approval of the Secretary, s all lprescribe; but if a check so Liability nr unpaid received is not paid by the bank on whic 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. Sec. 1315. That section 3315 of the Revised Statutes, as amended, L°“»°‘°·# "°"‘*’S· is hereby amended to read as follows: mug mm "Sec. 3315. The Commissioner of Internal Revenue may, under mkzlaanisynwtaeial regulations prescribed by him with the approval of the Secretary of ““§Y§?},w_&§;§ff,fg6§'g· the Treasury, issue stamps for restamping packages of distilled spirits, ¤¤¤¤¤<i¤<r ' tobacco, cigars, snuff, cigarettes, fermented liquors, and wines which have been duly stampe but from which the stamps have been lost or destroyed by unavoidable accident? ‘ Rshmd Mm Sec. 1316. (a) That section 3220 of the Revised Statutes is hereby ‘ amended to read as follows: · "Sso. 3220. The Commissioner of Internal Revenue, subject to ,,,,E,",§°£iX,,,,,,,°,},?,§; regulations prescribed by the Secretary of the Treasury, is authorized etgéo ggggdegig to remit, refund, and lpay back all taxes erroneously or illegally am¤i1d;a.` '°` ’ assessed or collected, a penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, _ or in any manner wrongfully collected; also to repay to any collector ,,,,l§‘§°§@‘§,,’,Y§{j or deputy collector the ull amount of such smps of money as may be Msrecovered against him in any court, for any internal revenue taxes Damages mst collected by him, with the cost and expenses of suit; also all damages amuse ag and costs recovered against any assessor, assistant assessor, collector, deputy collector, agent, or inspector, in any suit brought against him by reason of anyt ring done in the due performance of is official Emma Cmgfm duty, and shall make report to Congress at the beginning of each regular session of Congress of all transactions under this section." S d _ (b) Section 3225 of the Revised Statutes of the United States is °°°° °“"’“m°°”‘ hereby amended to read as follows: _ _ _ "Sec. 3225. When a second assessment is made m case of any c0§§,y*°g*,{§;g¤ 1*];,;; list, statement, or return, which in the opinion of the collector or s§a§nh¤n;aEr¤K~¤¤ ¤·3t deputy collector was false or fraudulent, or contained any imder- “k{.g..§e¢.3;3€;¥>::619, statement or undervaluation, such assessment shall not be remitted, *Q!g{*_*gg°b_m_ nor shall taxes collected under such assessment be refunded, or paid ’ back, or recovered by any suit, imless it is proved that such ist, statement, or return was not willfully false or raudulent and did not COI1li8.lI1 filly U]'1d€I'St&C9Hl.9Ill} 0I' l1l`lCl0I`V&ll1illZlOI1.H permanent appro- (c) That the paragra h of section 3689 of the Revised Statutes, as P'},-‘,,“}°§.;,,,d,,,g nm, amended, reading as fgllows; "Refundi11g taxes illegally collected Hgggv ¢¤¤¤<=¤¤d· *¤· (intemal revenue): To refund and pa back duties erroneously or peR.S.;sec.36S9,p.725, illegally assessed or collected under the internal—revenue laws/’ is ““§§§§§’,‘§;,, ,,,.;.,,,,,1 repealed from and after June 30, 1920 ; and the Secretary of the Treas- §:‘s,*¤*c·¤;¤,i*wg;d=;*a•;*;g· ury shall submit for the nscal year 1921, and annually thereafter, an stay . ’