Page:United States Statutes at Large Volume 14.djvu/141

THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. 111 That section forty-one be amended by striking out all after the enact- Section 41. ing clause and inserting in lieu thereof the following :·That it shall be the Copeotoi-pf &c. duty of the collectors aforesaid, or their deputies, in their respective dis- $13; saga mg tricts, and they are hereby authorized, to collect all the taxes imposed by cute for {gi-rest. law, however the same may be designated, and to prosecute for the re- gz? Md P°¤¤l· covery of any sum or sums which may be forfeited by law; and all fines, ‘ _ penalties, and forfeitures which may be incurred or imposed by law, T¤¤°5&f°¥f°¤'{· shall be sued for and recovered, in the name of the United States, in any gg5g,:; sul:,";',;. proper form of action, or by any appropriate form of proceeding. qui tam and recovered. or otherwise, before any circuit or district court of the United States for the district within which said fine, penalty, or forfeiture may have been incurred, or before any other court of competent jurisdiction. And taxes may be sued for and recovered, in the name of the United States, -in any proper form of action before any circuit or district court of the United States for the district within which the liability to such tax may have been or shall be incurred, or where the party from whom such tax is due may reside at the time of the commencement of said action. But no such suit shall be commenced unless the commissioner of internal reve- Suit not th be nue shall authorize or sanction the proceedings: Provided, That in case ;Q'31;‘$_“;;dmm_ of any suit for penalties or forfeitures brought upon information received ty of comm,- from any person, other than a collector, deputy collector, assessor, assist- ¤i°¤°*· ant assessor, revenue agent, or inspector of internal revenue, the United United States States shall not be subject to any costs of suit, nor shall the fees of any §;;;’t;’*‘;f_“3lt:‘;f attorney or counsel employed by any such officer be allowed in the settle- ¤ey’s regs, uu. ment of his account, unless the employment of such attorney or counsel lm, &<=· shall be authorized by the commissioner of internal revenue, either expressly or by general regulations. That section forty-four be amended by striking out all after the enact- Section 44- ing clause and inserting in lieu thereof the following: That the commis- Taxes, 8m., soner of internal revenue, subject to regulations prescribed by the :,"°2£Y *;;°si° Secretary of the Treasury, shall be, and is hereby, authorized, on appeal ,,,§,,,,dg{q_ y to him made, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount or in any manner wrongfully collected, and also repay to collectors or dep- `C¤]l°<=*<>¤'¤¤¢>b¤ uty collectors the full amount of such sums of money as shall or may be Qi-gtalggsggznu recovered against them, or any of them, in any court, for any internal paid by them taxes or licenses collected by them, with the costs and expenses of suit, 'mg d“"§g°S and all damages and costs recovered against assessors, assistant assessors, :;,;?;,;,,;:°°v` collectors, deputy collectors, and inspectors, in any suit which shall be thombrought against them, or any of them, by reason of anything that shall or may be done in the due pertbrmance of their official duties; and all judg- Judgments, &c. ments and moneys recovered or received for taxes, costs, forfeitures, and gg t‘lX°“¤ &°· *° . . . . . paid to collecpenalties, shall be paid to the collector as internal taxes are required to mrs, be paid: Provided, That where a second assessment may have been In oasesofsecmade in case of a list, statement, or return which in the opinion of the ?:£“";::s';°g2 assessor or assistant assessor was false or fraudulent, or contained any rerundodmnicss, understatement or undervaluation, such assessment shall not be remitted, &<>· nor shall taxes collected under such assessment be recovered, refunded, or paid back, unless it is proved that said list, statement, or return was not false or fraudulent, and did not contain any understatement or undervaluation. That section forty-eight be amended by striking out all after the enact- Section 48. ing clause and inserting the following: That all goods, wares, merchan- Property taxdise, articles, or objects, on which taxes are imposed by the provisions of “l}§· 8::1}* ;° bg law, which shall be found in the possession, or custody, or within the ziréveéézjgzlls, control of any person or persons, for the purpose of being sold or remov- ¤¤¤Yb¤ wiwiby ed by such person or persons in fraud of the internal revenue laws, or ,‘?:,ll·;f,;°:" °°d ” with design to avoid payment of said taxes, may be seized by the col- `