Page:United States Statutes at Large Volume 18 Part 1.djvu/689

 Trru: xxxv.—INTERNAL REVENUE.—Ch. 2. 617 sioner of Internal Revenue: Provided, That in districts where, from the distance of the officer, collector, or agent receiving or collecting such taxes and revenues from a proper Government depository, the Secretary of the Treasury may deem it proper, he may extend the time for making such ‘payment. not exceeding, however, in any case a period of one mont. Src. 3211. The Secretary of the Treasury is authorized to designate Depcsitoi-ies. one or more depositories in each State, for the deposit and safe-kee ing ‘ },0'_f,,@ig of the money collected by virtue of the internal·revenue laws; anfthe 173, S, 33,,v, 13: pi receipt of the proper officer of such depository to a collector for the money 236. deposited by im shall be a sutncient voucher for such collector in the settlement of his accounts at the Treasury Department. [See S 54%] Sec. 3212. Every collector shall, at the expiration of each month after Colle ot or’s he commences his collections. transmit to the Commissioner of Internal m°¤*hlY 8**** Revenue a statement of the collections made by him within the month. gaité End “°' And every collector shall complete the collection of all sums assigned to --4-; him for collection, and shall pay over the same into the Treasury, and 30·l“¤°»186‘*»¤· shall render his accounts to the Treasury Department as often as he gg °' 33**13* p‘ may be required. ` Src. 3213. It shall be the duty of the collectors, in their res ective Sum, 6,,, {0,. districts, subject to the provisions of this Title, to prosecute for the fines, penalties, recovery of any sums which may be forfeited by law. All suits for lines, Ml d f<>¤`l€i¤1F<·>¤· penalties, and forfeitures, where not otherwise provided for, shall be md f°' "“°“‘ brought in the name of the United States, in any proper form of action, 13 July, 1866, c. or by any appropriate form of proceedin, qui tam or otherwise, before 18**- S- 9i V- Hi P- any circuit or district court of the United States, for the district within ugé Jun, 1874 ,_ which said fine, penalty, or forfeiture may have been incurred, or before 391,,,, 21:22, p, ig; any other court of competent jurisdiction; and taxes may be sued for p. 190. and recovered in the name of the United States, in any roper form of action, before any circuit or district court of the United) States for the district within which the liability to such tax is incurred, or where the party from whom such tax is due resides at the time of the commencement of the said action. Sec. 3214. No suit for the recovery of taxes, or of any fine, nalty, Suits for taxes, or forfeiture, shall be commenced unless the Commissioner of Tiiternal &¢·» ¤<>t tp be Revenue authorizes or sanctions the proceedings: Provided, That in case ;’;;;‘,§g; 0¥"g‘é’l;;f of any suitjorpenalties or forfeitures brought upon information received misS,O,,€,._ from any rson, other than a collector or deputy collector, the United ,§ States shallcnot be subject toany costs of suit. 1%:, s. 9, v. 14, p. Sec. 3215. It shall be the duty of the Commissioner of Internal Rieve- Regulations as nue, with the approval of the Secretary of the Treasury, to establish *°¤¤**Sf<>’G¤V¤F¤1· such regulations, not inconsistent with law, for the observance of reve- '"°"° °f °m°°”· nue officers, district attorneys, and marshals, res . ting suits arising 2 Mar., 1867, c. under the internal-revenue laws in which the United)Sctates is a Hparty, as lg; ¤· 3» V· It P· may be deemed necessary for the just responsibility of those o oers and‘ the prompt collection of all revenues and debts due and accruing to the United States under such laws. [Sec 5 H7-] Sec. 3216. All judgments and moneys recovered or received for taxes, Money, mcov, costs, forfeitures, and penalties, shall be paid to collectors as internal ered by suits to be taxes are required to be paid. Wd *° °°“°°*°’?; 13 July, 1866, c. 184, s. 9, v. 14, p. 111. Sec. 3217. When any collector fails either to collect or to render his Duesfrom delinaccount, or to y over in the manner or within the times provided by ‘g:*;';h°°}[ll§*g°:,F° law, the First Cdmptroller of the Treasury shall, immediate fy after evi- taint $$,3 mg, ""` dence of such delinquency, report the same to the Solicitor 0 the Treas- ury, who shall issue a warrant of distress against such delinquent col- 173 S_“3':5°*v_ 13* E: lector, directed to the marshal of the district, expressing therein the ggyf ’ ’ amount with which the said collector is chargeable, and the sums, if any, which have been paid over by him, so far as the same are ascertainable. And the said marshal shall, himself, or by his deputy, immediately proceedto levy and collect the sum which may. remain due, with five (per centum thereon, and all the expenses and c arges of collection, by is-