Page:United States Statutes at Large Volume 18 Part 1.djvu/692

620 Trrmc xxxv.-—INTERNAL REVENUE.——Ch. 2-3. and that where any such claim was pending before the Commissioner, as provided in the preceding section, ap act1<;n therleion may pe brought within one yeara ter such decision an nota ter. ut no rn it of action which was already barred by any statute on the said date shald he revived by this section. claim, for re. Sec. 3228. All claims for the refunding of any internal tax alleged to gpmlment, limits- have been erroneously or illegally assessed or collected, or of any pen- · alty alleged to have been co lected without_author1ty, or of any sum 6 June, 1872, c. alleged to have been excessive or in any manner wrongfully collected, 315, s. 44, v. 17, p- must be presented to the Commissioner of Internal Revenue within two 257* ·ears next after the cause of action accrued: ]’ro2·aIded That claims )h°h d'toJ "hthddd,tt w ic accrue prior une six eng een un re an seven y- wo may be presented to the Commissioner at any time within one year from said date. But nothing in this section shall be construed to revive any right of action which was alread barred b an statute on that date. . . . X { Y . . compromises. bac. 3229. The Commissioner of nternal Revenue, with the advice 20 July, 1868, c_ and consent of the _Secretarv of the 'I`reasury, may compromise anfy civil 186, s. 102, v. 15, p. or criminal case arising under the internal-revenue laws instead o com- 166. mencing suit thereon; and, with the advice and consent of the said Secretary and the recommendation of the Attorney-General he ma compromise any such case after a suit thereon has been commencedii Whenever a compromise is made in any case there shall be placed on file in the office o the Commissioner the opinion of the Solicitor of Internal Revenue, or of the officcr acting as such, with his reasons therefor, with a statement of the amount of tax assessed, the amount of additional tax or penalty imposed by law in conseqpence of the neglect or delinquency o the (person against whom the tax is assessed, and the amémnt actually pai in accordance with the terms of the compromise. Diseontinuances no. 3230. o discontinuance or nolle prosequi of any rosecution af ?"m“‘°l P’°“‘ under section three thousand two hundred and fift —seven shalllbc allowed cutions · · · · · · . y ~5i without the permission in writing of the becrctary of the Treasury and 41, sj, fis, p_ {mf the Attorney-General. §J0p¢i¤w¤¤¤¤¤ i¤ Sec. 3231. It_shall be lawful for any court in which any suit or criminal ?""““‘“l P’°°°°d' roceedin arism under the internal-revenue laws ma be ,ndin , to mgm P _ i S Y P? Z _ . -. ...____ continue the same at any stage thereof, for good cause shown on motion 18gO J 18;%;, by the district attorney. ,s. ,v. , . 166. CHAPTER THRE E. SPECIAL TAXES. Sec. Sec. 3232. Trade or business not to be carried 3243. Pa ment of s ial tax not to au- _ _ Y PW on until tax paid. _ ; thorize violation of State laws, 3233. Trade orbusmess to be registered. nor prohibit State taxation. 3234. Pimp: gprpggpemlgiplgt same place tgprgmgmtaxes imposed on whom. ) . · . , 3235. Payment of one special tax_ not to 3244. Manufacturers of stills. cover several places of busmen. 3244. Rectitiern. 3236. When more than one pursuit is car- 3244. Retail liciuor-dealers. ried on in same place by same per- _ 3244. Wholesa e liquor-dealers. son at same time. 3244. Retail dealers in malt li: uors. 3237. When special tax to be due, how 3244. Wholesale dealers in malt liquors. me s§°""°‘£°°‘ · is ati} HL’°“’f$f"¤'°“f""i’°‘i°°‘» . mps or speem xes. . tai eaers in ea-to . 3239. Special-tax stamp to be exhibited in , 3244. Dealers in tobacco. place of business. 3244. Manufacturers of tobacco. 3240. List on special tax-payers to be ex- 3244. Manufacturers of cigars. hibited ID collectors office. 3244. Peddlers of tobacco. 3241. Death or remoyal after paying tax;3245. Balance of distillerrf spccinl tax VJ business carried on without addi- be refunded. tional tax. _ _ 3246. Special tax not applied to vlntncrs 3242. Carrymgfon bpsmess withimt pay- or apothecaries in certain cane!. men o special ax; penn ies.