Page:United States Statutes at Large Volume 18 Part 1.djvu/680

 608 Trrnn xxxv.—IN'1`ERNAL REVENUE.—Ch. 1-2. 13 -T¤1>*. 1866. ¢- States for the collection of taxes, he shall be entitled to maintain suit for {2; “· °7· "· It 1‘· damage therefor, in the circuit-court of the United States. in_ the district ' wherein the party doing the injury may res1de or shall be found. C H A P T E R T W O . OF ASSESSMENTS AND COLLECTIONS. Sec. Sec. 3172. Canvass of districts for objects of 3201. memptiou og  parzortosale. taxation. 3202. emptiono n s ter sale. 3173. Annual returns of persons liable to 3203. Record of sales. tax. 3204. Redemptionsto beenteredonrecord. 3174. Summons, form and manner of serv- 1 3205. Suctilessive seizures may be made, ice on. w en. 3175. Failure to obey summons, proceed- 3206. Fees and charges in seizure cases. ings on. 3207. Proceedings in chancery to subject 3176. Wheéi colaector may enter premises C real estate to paiymeng of taxi I an ma ereturns. 3208. ommissionerto avec a eo rea 3177. Otheers may enter premises where estate acquired underldnternaltaxable articles are kept. I revenue laws. 3178. Returns to show whether amoumts 3209. List to be sent to district where the are valued in coin or currency. · party taxed resides or has prop- 3179. Making false returns, or refusing to erty, when. produce books; penalty. 3210. Collections to be paid into Treasury 3180. Taxable property owned by non- daily. residents. 3211. Depositories. 3181. Listséeyivhen taken and how denomi- 3212. Co ectors’ monthly statement, final na. account. 3182. Commissioner of Internal Revenue 3213. Suits, &c., for fines, penalties, and to make assessments; correction forfeitures, and for taxes. of incomplete or imperfect lists. 3214. Suits for taxes, &c., not to bebrought 3183. Duty and authority of collectors and without sanction of Commissioner. deputies to collect all taxes. 3215. Regulations as to suits, for govern- 3184. Notice and demand of taxes. ment of officers. 3185. Monthly returns and special returns, 3216. Moneys recovered by suit to be paid when to be made; when tax pay- to collectors. 8186 Llablp. ta 3217. Dueilfrotgrddteliplgnent collegtorlto be . "en or xes. co ec y xstraint an sa e. 3187. Taxes collectible by distraint. 3218. Collectors charged with what. 3188. Mode of levying distmint. 3219. Death, &c., of collector, uncollected 3189. Delinquents must exhibit evidences balances. relating to property distrained. 3220. Refundment of taxes, penalties, &c. 3190. Proceedings on istraint. 3221. Taxes on spirits accidentally de- 3191. When property sold under distraint stroyed. is subject to tax, and tax not paid. 3222. Retrospective effect of preceding 3192. When property sold under distraint section. gitgytk bg purchased for United 3223. 1li'2;plt;ax_ on lost spirits is indemnis c. insurance. 3193. Property distrained to be restored 3224. Suits toyrestrain assessments or colon payment_before sale. lection of taxes. 3194. Effect of certificate of sale on dis- 3225. Suéts to recover taxes collected un¥ ram. er second assess t, b den o 3195. When property distrained is not proof as to fr·aud.m€n ur divisi le. 3226. Suits for recovery of taxes wrong- 3196. When real estate may be sold to fully collected. satrsfv taxes. _ 3227. Limitation of suits for recovery of 3197. Proceedings for seizure and sale of taxes wrongfull collected. real estate for taxes. 3228. Claims for refundvment, limitation. 3198. Certificate of purchase; deed. 3229. Compromises. 3199. Co1le::1tor’s tged to be prima facie 3230. Discontinuances in criminal proseev1 ence, c. f. 3200. Collector may seize lands of delin— 3231. C<:rilili)dl:nces of intemal-revenue quent in any district of same State. cases. tjanyassbot dis} Sec. 3172. Every collector shall, from time to time, cause his deputies (:'° 1*******-° to proceed through every_ part of his district and inquire after an con- _i me cerning all persons therein who are liable to pay a special tax, and all rg0 Jpize. 18331. c- persons owning or having the care and management of any objects liable 255 *’· ·"· ¤1’· to pay any tax, and to make a list of such persons and enumerate sand 2 Mar., 1867, c. 0b]€(`tS· 169, s. 1, v. 14, p. 471. Dec. 24, 1872, c. 13, s. 1, v. 17, p. 401.