120 SIXTY=NINTH comnnss. _sess. 1. cs. 27.i ieee. ¤*'¤m M °**°°*· "‘ l b In any `u I ent of an court rendered after the enactment »...§‘i?.°§,‘£¤°;'?%.°\?;€,' of r1le»)nwecus]A(;¢$§:s’1e2e_sg»¥hecuer against the ucieear sms, s £%€i.2"¤‘3§“‘5€J°'°““ collector or ‘de;iuty’ed1lectoi*‘of internal revenue, a `£oi·mei·· collector . o1;"deputy’eoHe¤&§2br; or thepersonal re5resentttive in of deatht) for any intérnill-reveniie ern-oneou yer illegally or co —* lecteg, or _gcr,;any,@¤ltj: guthefi fqrimg suin which Has ye or in any inacnnyr wr J collects , ¤**d*$*.€h§ ;*¤w==·.i¤*¢¤*** S(§$‘b¢1 W"' *”¢*¤° me °f¤]P"lT ‘?PF’h‘,tl*9 me p __* bf PQQB ¥`·¤X» ¥>°¤¤1tY» or sum; the date of tlie payment or collection thereo to the dite 8f of such £i%gi11etrt*o1·,· if such judgmeiitis IGJVIKBWGG. by an
V atekof },>,11try‘of Hnaljudgnient." · `
’·>’¤*·¤*°'**¤°· I y yp sgrirsnr or ulsrfkneomrrs ron ’°“°'°‘ “° “"* ‘S1¤d. 1118} s Q; Coll reee'v ati ar w°th_·an=adjustment '§j§Qjf;§_“·;;;?$£; foficcruod or ofpindelitedness issued by vc1,_4s,$.m. ` y I tlle uxicertlli checks in 'og income, war— r profits, ew ‘ 'léilronts jtskes ot er taxes gayeble other than time and under {such rul _ and regula- tronmas the _ xonerywitli the approvalof the·See1·e'ta(g,*sh_all L"*’“‘” ‘°" °*“‘*'· prescribe ‘¢·‘Htt¥‘Hia check so received is not paid by tl1e’bank- which it is drawn the—person by whom such check has been tendered shall remain liable for me of“the tax‘andrf0i· all legal penalties audi adgitions to same extent as if such checlr had D0¢_becn t6n8r°" ` 1 =~ » x ·» · g,· ·¥ " .. ‘ "°°$§;‘,"‘°"°‘°° ‘° (bg “‘Every ccareccee toawhom `hny ayrnem: or auy'i11come“tax is ·'*’=r‘*’~=¤···?°Y °°“°°‘°‘ ewctvvve *?*‘1*"*"'i¥’,gZ§· F****‘° M ‘$°’"’°°”" “ f¤!1.P·t*i?F@¤’ er. . wi . rvggee ’*¥*¤ ,1-*, iwd-me p¤¤*~i¤¤1¤r me, for which su _ pymwt ww ¤¤¤<i•,; wd whenever
peg bu' payinents rnhdelo befiiiade
by hinictb _se ya p creditors the collector if 1 bv such _ debtor;} °' ef t'fo1‘ the tat j on acch’unt·o3’#each y . ,.¤¤&¤¤ p e , y . , credighr fsgichv 1g·m,;h‘st thegd`éHterjc!;u’conveu1ént1y reduce sueh mcei several in esti _ _ oii·'of their p_§dY’°°“°° °' ‘•* reigechve ‘dG`1lI1l.il up to the amounts stated in the _ ei(¥,»ts· and A su _ receipt shall be sullicient evidence in favoiyoihsuchj eblgor to 1 him 111. withholding Efrom his next paymenteto h1s,c1·ed1ter ,,§‘*;°;*,;‘,g{1§‘j,,§'$,‘§‘,,‘{'-·the amount therein but‘the_cred1tor’may,_upo1i*givmghto his dgor a‘_fuTl written _1·ece{`pt adlrnowledgihg the payment to im of a actualzgjpaid and accepting the amount of gud as aforesaid (speci mg the same) as a rther satisfaction ct 1: e debt topthat amouhlyirequire the surrender} to him of guch*gb11eqt0i·’5 "“’°‘“°"‘ °’°°°“" (cyfin 'the"piiyil1ent of any tax underithis Actinotégayable by stamp, a fractional part of scent shall unless it aniourrtito one-half cent or more, in which case it ' all§he increased °°"°°*“" ""°" l l‘ um*¤oo"or conmiormu mxw ,,§ £. Sn0Sgd1%19T11Vhe£:hTer+oi{T§1oti methodiiofllcollwtiiégydlnly tax th8¤lD%,¤bh,° _·°8 _ `S · roy- tr.
¥.*§§’°scr hx ii1ay,`iin1l’er‘1Ze(;*1ulation1; Mw Sel isy its ·c.¤21§§T§1
X sioner with the apgéroval of the Secretary, collectecfbty stamp, 1eou%bn,'sei·ial·num red tickeigjor ‘su:cl1cotl1er_ foiasonable; evice or met odisina be”i1 ' For hel f1i1i1lf‘_ ' a lets and
r ( P s¤¢¤¤¤€ y y 1> ,
- ’·¤·***¤¤ ·¤¤>“¤•*·*•· prompt eollec ion ofithe tu!. A11‘admii}.§sti*stive~ nd"pehalty_p1·o5
·‘”"¤ P·°°· visions of Title VIII, in so far ‘as spp cabIe,”shall apply to the collection of any tax which the Commissioner determines or pre- scribes shall be collected in such manner.
