Page:United States Statutes at Large Volume 44 Part 2.djvu/150

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110 SIXTY-NINTH CONGRESS. Snss. I. 1*Cn. 27. 1926. ¤<··g;;_g·¤= pg the .1spm is paid paftérthe of the review bond such bond ‘·¤5o•#,¢1¤¢ mum <2fi¢i¤¤wéx>¤>*¤r. be ¤¤x>v¤¤¤¤¤·¢sly ¤»d¤¤¤d- ( .n‘§¤".‘¢..“2¤°{,;’°.?.‘?2..°‘t°’ (6 ‘I¤1¢¤¤¢¤ ._wh¤r¢‘¤ss¤ssm¤ut orcouecuonlms not been stayed a by the illl1gE"of‘a bondj then if the amount of thedeiciency deter-

 bypx ie    or in’phrtby‘the court,

the shall Zjor refunded to the tax~ Oi., .,..,.,., P·{¤pg,¢». ·¥.¤¤?*lg;¢¤¤bgi·g,;¤i¤# beg ngdggm be A; _ _ · we _ su ouch ajconst asreheving the makingor such undertakings gasthe court may as a condition ct or in connectionwith the review. Venue. ' xii, ·· lh ~ rl *° . 0Su li (assess a i be revi ed-- . · v,,§‘,?•:r° (:’!'d:§ml:E‘ thecagb sn indfipvidual, byflih Court of Appeals for e circuit whereof he is an inhabitant, or if not an mba itant pj Ianylfircuit, then by the`*Court of Appealsuof the District of V35? me °° mm` J0(g)nf1i·tl1e case of a person (other than an individual), excgpt as provided in ·(c)· Iii the Circuit Court of Appeals or thecircuit/in which is located _ e office of the collector _to whom such; person made the return or in case such person made no return, C mx then) ythg Court og Appeals tif the lDi;tr£ctdof‘CoIumb1a. it 1 f .‘gg°”“°¤g“°°_'*° c nt caseo a ra'on‘w' a noprmci paceo ““‘ “ ~»§i¤~.;..¤¤,( §·ss;;,~M me by t , - N A y` • • ia` . G§’,,{,,,‘\'§§§’,$,‘§},‘}"‘,,,,°,{ ld) ·lln·'t)he of an agrenlment getween the Commissioner and ¤¤v·>*•¤‘- the tax ayer, then by the ircuit Court of Appeals {of the circuit, or the Court of Appeals of the District of Columbia, as stipulated in such agreement. ‘ ( ’¤**·<l**=**°¤ Junisomrrorr ',$§§"§,,cY,§,,$§”§ Sno; 1003. (a) The Circuit Comte of Appeals and the Court of miov ¤¤¤i=¤¤¤¥ sf Appeals of the District of Columbia shall ave exclusive 9$nrisdic· B°°°°` tion to reviewthe decisions of the Board (except as provid in sec- tion 289 of the Judicial Code as amended); and t e judgment of any such court shall be final, except that it shall be subject to ¤¤¤<¤¤·¤· review by the Supreme Court of the United States upon certiorari, "<>l·¤·¤·°¤**· in Bieganner provided in section S40 of the Jud cial Code, as amend , ‘ ‘ - e o · l’°*¤ °' °°“'“,E'? ‘ U ’n such re `ew auch ~··· C; l have er to aillrm $2:"m°d"y'°r ' or5(££;h£ciieoision ofwttgggoard is `D acoordanlgtl with lag, tc; ' or torev e ecision' o Bd wi or wi ou ° "‘°°'° .. I .r ` nit mts ‘ V 0 r · ···-·-·?· :‘£.?’°i“5’0i‘*?°'°%’ 't%"°"‘”&.’ °' ’“'2*°i’l,.§;.»,""’: """3.€S" com l §·¤·°;im°° my G Appeals of tli£‘i)istriact of Columbia, anti the _ preme~Court shall » er‘to igipess damages in any case where the decision of the _ ‘ _aui¤··am1·m {and it appears that the petition was Bled merely for anus · 1'··¤¤¤¤=¤¤·~1· ·` (b) fills is authorised to tix afee, not in wwf the fee Htedb law to be charged and collected therefor by the erks of the dlstrlctvieourti comlpiaring, ‘or· for preparing and comparing, aetranscrnptol reco . W ‘ D°‘?‘“°"‘ °' B°“'°‘ _ one ox wmcnpaoaxols owxsrou nnconms nzux. I mm- {Toot. g)—··1*1•w;¢1s1¤¤; af the»Bogrd gigio become emu- {'¤g,g°“”°¤ '°" 1 n eexp `on»o»· etimeaow rfilinga pition n M ' for zevielivg, if nosuch petition; has been duly filed witlnpxiitsuch time; or