Page:United States Statutes at Large Volume 15.djvu/198

 166 FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. M ¤l¤¤¤>d»&¤- stamp, mark, or label used under any provision of the laws relating to distilled spirits, tobacco, snuff, and cigars, when in their Judgment neces. sary for the collection of revenue tax, or the prevention or detection of frauds thereon ; and to make and publish such regulations for- the use of such mark, stamp, or label as they may find requisite. But in no case shall such renewal or change extend to an abandonment of the general to be remitted, character of the stamps provided for in this act, nor to the dispensing with £oii)¤,ll\le. have thereon the signatures of revenue officers. Commissioner Sec. 102. And be it further enacted, That in all eases arising under the internal revenue laws where, instead of commencing 01* proceeding conscutossec- with a suit in court, it may appear to the commissioner of internal rev- “"’““"A*°°"· t1 (1 1] ‘ at k 1 ‘- mn · my_Gemm_ is empowere an authorize o ma e suct compromise wit the advice Proceedings in and consent of the Secretary of the Treasury ; and m every case where smh °”°‘· a compromise is made there shall be placed on file in the office of the commissioner the opinion of the solicitor of internal revenue, or officer acting as such, with his reasons therefor, together with a statement of the amountlof tax assessed, the amount of additional tax or penalty imposed by law m consequence of the neglect or delinquency of the person against whom the tax is assessed, and the amount actually paid in accordance with the terms of the compromise; but no such compromise shall be made of any case after a suit or proceeding in court has been commenced, with- Pmviso. out the recommendation also of the Attorney-General : Provided; That it shall be lawful for the court at any stage of such suit or criminal proceedings to continue the same for good cause shown on motion of the district attorney. Commissioner Sue. 103. And be it further enacted, That when any tax is imposed, and Ormx, wml,) shall be established by regulation of the commissioner of internal rev- &<;l; make enue; and the commissioner is authorized to make all such regulations, Mmgmy mgm not. otherwise nrovided for, as may become necessary by reason of any lattions. change of law in relation to internal revenue made by this act. fgonmugtiou Sec. 104. And be it further enacted, That where not otherwise distinct- Spclgxffl ‘ ly expressed or manifestly incompatible with the intent thereof', the word ··5m8,··.~·c,,qn- "pers0n," as used in this act, shall be construed to mean and include 2. ” &°· m WS firm, partnership, association, company, or corporation, as well as a natu- ' ral person; and words of the masculine gender, as applied to persons, to mean and include the feminine gender; and the singular number to mean and mclude the plural number; and the word “State " to mean and include at Territory and District of Columbia; and the word " county," to mean fandsmclude parish, district, or other equivalent territorial subdivision 0 a. tate. cO§;Q$;£t°;£_' Sec. 105.. And be it félrther enacted, That all acts and parts of acts inmms consistent with the provisions of this act are hereby repealed: Provzdcd, That all the provisions of said acts shall be in force for levying and colsm¤gc1,mm,lccting all taxes properly assessed or liable to be assessed, or accruing undo; the provisions of fbrmer acts, the right to which has already accrue 01* which may hereafter accrue under said acts, and for maintaining, coréttnuingé sind enfbrcinég liens, lfgieg, Eenaltieghanfl {orfeitures incusrcd un er an y virtue thereo. n this act s a not be construe to HHIGCI tmy act clone, right accrued, or penalty incurred, under forrnef BUS, but etierydsuch right is hereby saved; and all suits and prosecutions for acts a rea y done in violation of any former act or nots of Convress relating to the subjects embraced in this act, may be commenced, or broceedcd with in like manner as if this act had not been passed: And proended further, That no office created by the said acts and continued by this act shall be vacated by reason of any provisions herein contained,
 * $1)»;1s,&¤, may powered to alter, renew, or change the {01:1]%, Style, and device of any
 * dt*l‘°?{)ggkb° any provisions requiring that such stamps Shall be kept m book form and
 * €*=**>’ of l¤>¤S· enue to be for the interest of the United States to compromise the same, he
 * ‘;‘;é‘Lg’r2‘;‘Q;i°6;`g’ the mode or time of assessment or collection is not provided for, the same