$37 TITLE H.···——·1HTE , ,,,.,u~.;1¤¤1 9: his Emu meh nm mm
,,,,,1w and deliwr, t9 fhé of the pmmiw mm g
wi mm%eyame‘ tum!. to ba and iutthe
- 9;:12;:101* and tom r1be¤l hi tha hwé at the State in vmwh
1:;.9; sands situated, and aw dwd wmaéa iavmt
- ,,,,~,;zms9r with all Gi
- 19 of the datw t nt
g., me wnrraat, gcxistins agthe atl mmm skid ali mmxeysthat may of the cds at mchtsalc
permnal nr mil pwiverty, aim! utisfyiuz said Warrant
{L.? di$t1'ۤ, and wie, smh he to the pkvprietcr at the pz t y spi;} as
- ,m~es
- 11d.’ (R. S. f 3217; 3 9 2 19, 1921, c. 18, 5 304,42 Stgt. 24.)
1917. Csilectcrf atcwxmts; dutgei; ¢1'€djt£=·v·EVEI'y_(!0}I€Ct0Y. 999.::11 be charged with the whek amcuat of taxa, whether cemmimfl 1:1 lists trmzsmitted ta him by Cbmmissioner of };m;:z.m1 Réveam, ai by ether G1`, delivercq to h§m 19 3: hk predecessor in o§ce, and the additieus thereto, with Sw par value of all stumps dwited with him, and with all ,.,.$; ected for pmaitiu, Iorieituma, or and 19 $21:111 credited with ¤11.paymem.si1ntc the Treasury made tw §!§°{}K*§d` by law, with, all stamps retuxnm by him uucanécled ~;9» me Treasury, and with the amount of taxes contaiged 111 mv mis transmitted in the mmm: Eemtctbre proyided Ito éxiwr éoliectars, and by them mcaptm as aforesaid; also with mg zmzmmt at the taxes bf pwns as may-have"¤bscq¤ded, my become itxsulvent., prior ts the day when tax éught, zitmrdizzg to thé p§·avii·sioi1s ct law, to have been collectéd, 'and. tml; ali ulnmilcctzd taxes transferred by him or by his deputy wriaxg as coiicctcr to his successor in owcc, if. it shpli be
- ¤·»=.·cd to the satisfaction of the? C0mmiss1§mr_ of Internal.
1ét··.-muc, wba_ shall certify the {acts, to the ·Geqéra1‘ .m·¤umiag that due diligence was used by thé `ccllcctor. mz! each coiiectcr shall also be credited with thefammmt ot,
- .:91 ;.>mperty pszrchasad by him` for the use at the .United_Stntes,
- w.·it1t+d he faithfully account for and pay over the proceeds
téwrsztsf umn a resale of the_ass1me as required by hw. _ (R. S. § $213: Jam 19, 1921, c. 18, f 304, 42 Stat. 2{1.}·.’~ 1 , ` 148. Death af cdlectnri 'bala¤ces.····q-·In ct tix tieath, resi guati<.m, or removal at any collectoaj, al}. lists and acszmmts 01 taxes umscllected sha!} he tmhkferred to" his m·.·9s.¤cr in hmm as smh as such successor is appointed and <,1m&ii1ad, and itshali be the duty of shch suctessct to collect ms: same. {R., S, I %19.,) . _ n . 149. Refundmmts.; at @lties.—=—-The Commissioner of imemai Revenue, subject tv xmuiaticus prescribed by sécw-—cta:·y at the Treasury, is authurizcd to remit, refund, md p:1_;· back all takw exrmzwmly dr a d” mr cc]- iwted, au, pmmltiw éollected without authepity, mad all taxes 41;:11 {appear to be unjustly or cxcméve in 8.m0\1Ht,,0i‘ »- in may mama: wmugfully collected; also to repay to any miicctar mr deputy the full at sms at mnmy as may be recovered sgninx kiwi. in any ccmrt, for ah! izmzrmzl revenue taxa c0l1ccte¤:l— by him, with the cost apd ei~ {wastes at suit; nlm all and costa mcovemd aguinxt aw , #1; asshstaut &&SiQ1', collector, deputy collector, Nugent, or inwtcr, ia an; amt brought against him by raison of anything dam in the due pex·1'm·ma¤ce ct his cmcial duty, and shui! make report to Cmum nt; the ¢ ;t», 9 ng of wxh rmular session of Congress at ali, trsxswctians under this §1;t·tmm. (B. S. 5 @9; Fab. 24. 1919, c. 18, 5 1316(U, 40 Stat. , 1145; Nm;. 23, 1921, c. 1%, 5 1315, 42 Stat;. 314; June 2, 1924, 4.01 p, m., cg 294, 5 1911, 43 Stat. 842.) ’ iw. Sam; tamu an qirita.-———»'1‘°he Comizuissioszer ct Internal Revemm may, pursuant tc the provisions of section 149 of this chapter, anew the claim at my diatiltez for the refund of 19xeS paid in excws at $2.28 pcrprmi gallon an my distiued svirits tpmduueml nad éwmd by him m 1·’¢hma.ry 11, 1925, and _stm·u1 an the premises ci the distiil-ex·y when prmumd, but nc w27a*-26--47 1
LRIFAL UE § 155
mmm} smlli be allowed unless aplrim are contained in the
in wM& they were taxpald; or in
y Q oa l g stmm‘bott1e·s and cacm. in which tmw wccc plnccd
l whim bottlm in hom, or in stamped mttlcs into t vykakht have lawn plamcl while Sn. and? e nt reqgoynli hom the on The Gomtnlnci M r. of intlcmnl i Revenue may direct that any spirits on which rcfnnd o£ tax? lis unda this osccdon shall be rmnym to and stored in `a tlwimatcd by him. (Fen. 11, 1925, c. W, 43 Staff 860.) ‘ ‘ ) H W. , 15k Same; spirits tally dcMroycd.—-··TI"hc·? Sectctnry ot
Treasury, upon the proénction to him ot satisfactory proof
» ot- the actual dwtmction by accidental nrc or other cnsnnlty, and without- nny fraud, collusion, __ of of the owner: <~th€1l80f, of- any distilled spirits, while the same remained in the- cnatocly of any `o§cm· of internal zcvcnnc in any clistmery , warehouse, for bomcd warehouse of the United Stntw, or ot any grape brandy withdrawn for · one in the fortmmnon of
wines while stored in the fortifying room, on the winery ` anclbcforc the tax has mon paid, may abate
the amount of internal taxes écczming thereon, ono may cancel any warehouse bond; or Qtcr satisfaction thereon, in whole or in pnrt,·as the cose may bc. And li.sncn taxes; have been collected Nnccr the destmcdon of wid spirits, of said grape brandy, the sold Sccrctaxgy shall refund the onine to the owners thereof .ont‘ ot. any moneys in the not other- . wise appropriated. And when any distilled spirits are ~élcstroycd by accidental fire or other; casualty, without any frond, collusion, or `negligence of the owner thereof, aftct the nmc · awhen the same should have drawn cH by the ganger and placed in the distillery ·whz·ehonse provided ‘ by law, no tax shall. be collected on such spirits: so_dcstroycd, o·r,"'i£ collected, it shall be refunded upon the proclnction of snéstnctory proof y that the spirits were destroyed ns ltcrein {H. S. §" 3@1; Mar. 1, "1879,_c. 125, '§ 6, 20 §tat. 341; Alone 7, 1996, c,» 3046; I :5, 34 Stat, 216.) . g _ t · ~ I · 152. Same; tax on lost spirits indcmnincd by kxsm·ancc.—-— When the owners of diatillcd spirits or · grape brandy in the cases provided for- by section 151 ofthin title {may be indemni- Bcd agaiasfsgxch tax by a valid claim of insurance, for nj snrn greater- than the nctnal valnc of the distilled spiritn or grape birnndy before and without _ the. tax being paid. the tax shall not be remitted to the. extent of such insurance. (R. S. 5 3@3_; Mir. :1, 1879, c. 125, § 8, 20 Stat.333 ;_}nne T, 1906, c. ww, { 5, 34 Stat. 216.) I g . _ · ._ 153. Interest on claims for refunds or credits.--—Upoo` the Jlloirancc of a crwit or refund of any internal icyennc tnx erronoonsly or illegally assessed or collected, or of any pcnnlty collected withont authority, lor of any com which was cicessive e or in any manner wrongfully collected, interest shall bc allowed and paid on tho amount of auch credit or rcfnndint the rate of 6 pu centum per annum from the date such tax, penalty, or som was paid to tho date of the allowance oat the netund, or in case ot n crédlt, to the doc date of the nmonnt ngninst » which the credit it taken, but if the mnonnt ngnlnst which the credit is taken is an additional assessment, then to the onto of tho aoscsment of that nmonnt. The term " additional asmament " no nscd in this section moons n further nsnommont for a mx; of the name obnrnctcr previously paid in part. (June 2, 1924, 4.01 p. m., c. 234, 5 1019, 43 Stat. {$46.) 154. Rcwnining assessments or collection of taxes.-—~—No y snit for the plnrponc of 1‘6St1*21il1lHg`€h& assessment or collection of anytox ohall bc maintained in any court. (Il. S.· § 3224.) y 155. of claims for credits or fcfunds of taxon impomd by prior lawa.———·U¤lonn otherwise iirovitlcd by law any
- c1oim for credit or refund of tnxen imposed by the Ilovonuc
Act of 1916; the Revenue Act of 1917, the Revenue Act; of 1918, the Revenue Act of‘1921,`or any ouch Act as amended, prior
