Page:United States Statutes at Large Volume 53 Part 1.djvu/679

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CLXXIV CODIFICATION OF INTERNAL REVENUE LAWS of the United States against any claimant against the Government in said court: Provided, That no suit against the Government of the United States, brought by any officer of the United States to recover fees for services-alleged to have been performed for the United States, shall be allowed under this chapter until an account for said fees shall have been rendered and finally acted upon as required by law, unless the proper accounting officer of the Treasury fails to act finally thereon within six months after the account is received in said office.

(U. S . C., Title 28, § 250.) RrFERRING TO COURT OF CLAIMS SEa. 148 . When any claim or matter is pending in any of the executive departments which involves controverted questions of fact or law, the head of such department may transmit the same, with the vouchers, papers, docu- ments and proofs pertaining thereto, to the Court of Claims and the same shall be there proceeded in under such rules as the court may adopt. When the facts and conclusions of law shall have been found, the court shall report its findings to the department by which it was transmitted for its guidance and action: Provided, however, That if it shall have been transmitted with the consent of the claimant, or if it shall appear to the satisfaction of the court upon the facts established, that under existing laws or the provisions of this chapter it has jurisdiction to render judgment or decree thereon, it shall proceed to do so, in the latter case giving to either party such further oppor- tunity for hearing as in its judgment justice shall require, and shall report its findings therein to the department by which the same was referred to said court. The Secretary of the Treasury may, upon the certificate of the Comp- troller General, direct any claim or matter, of which, by reason of the subject matter or character, the said court might, under existing laws, take jurisdic- tion on the voluntary action of the claimant, to be transmitted, with all the vouchers, papers, documents, and proofs pertaining thereto, to the said court for trial and adjudication. (June 10, 1921, c. 18, § 304, 42 Stat. 24 .) (U. S . C ., Title 28, § 254) INTEREST ON JUDGMONTS SEC17.. * * * (b) In any judgment of any court rendered (whether against the United States, a collector or deputy collector of internal revenue, a former collector or deputy collector, or the personal representative in case of death) for any overpayment in respect of any internal-revenue tax, interest shall be allowed at the rate of 6 per centum per annum upon the amount of the overpayment, from the date of the payment or collection thereof to a date preceding the date of the refund check by not more than thirty days, such date to be determined by the Commissioner of Internal Revenue. The Commissioner is hereby author- ized to tender by check payment of any such judgment, with interest as herein provided, at any time after such judgment becomes final, whether or not a claim for such payment has been duly filed, and such tender shall stop the running of interest, whether or not such refund check is accepted by the judgment creditor. (Amended June 22, 1936, c. 690, § 808, 49 Stat. 1746.) (U. S. C., Title 28, § 284.) DECLARATORY JUDGMENTS SEO. 274. (d) (1) In cases of actual controversy (except with respect to Fed- eral taxes) the courts of the United States shall have power upon petition, declaration, complaint, or other appropriate pleadings to declare rights and other legal relations of any interested party petitioning for such declaration, whether or not further relief is or could be prayed, and such declaration shall have the force and effect of a final judgment or decree and be reviewable as such. (June 14, 1984, c. 512 48 Stat. 955, amended Aug. 30, 1935, c. 829, § 405, 49 Stat. 1027.) (U.. C. , Title 28, § 400 (1).) OTHER ACTS PROSECUTION OF VIOLATIONS OF INTERNAL REVENUE LAWS; DUTIES OF DISTBIOr ATTORNEY It shall be the duty of every district attorney to prosecute, in his district, all delinquents for crimes and offenses cognizable under the authority of the United States, and all civil actions in which the United States are concerned, and, un- less otherwise instructed by the Secretary of the Treasury, to appear in behalf · of the defendants in all suits or proceedings pending in his district against col-