Page:United States Statutes at Large Volume 18 Part 1.djvu/691

 Trru: xxxv.—INTERNAL REVENUE.——Ch. 2. 619 thing done in the due performance of his official duty: Provided, That where a second assessment is made in case of a list. statement, or return which an the opinion of the collector or deputy collector was false or fraudulent, or contained any understatement or undervaluation, such assessment shall not be remitted, nor shall taxes collected under such assesment be refunded, or paid hack. unless it is roved that said list, statement. or return was not false or fraudulent, and) did not contain any understatement or undervaluation. Sno: 3221. The Secretary of the Treasury, u n the roduction to him T{¤¤¤ ¤¤ Spififl of satisfactory proof of the actual destruction}; acciciental tire or other :t°°"*;3“*“uY d"‘ casualty, and without any fraud, collusion, or negligence of the owner .r(L;__._ thereof, of any distilled spirits, while the same remained in the custody 27 MW- 1872 °· of any officer of internal revenue in any distillery warehouse, or bonded gg S' 1* “ 1'· p· warehouse of the United States and before the tex thereon has been ` paid, may abate the amount of internal taxes accruing thereon, and may cancel any warehouse bond, or enter satisfaction thereon. in whole or in {rt, as the case may  And 1f such taxes have been collected since the destruction of said spirits, the said Secretary shall refund the same to the owners thereof out of any moneys in the Treasury not otherwise appropriated. Src. 3222. The receding section shall take effect in all cases of loss Retrospective or destruction of distilled s irits as aforesaid which have occurred since ¢ff¤9¤ ¤f1>¢<=di¤3 January one, eighteen huuciicd and sixty-eight. '°°*·‘°"· 27 May, 1872, c. 218, s. 2, v. 17, p. 162_ Src. 3223. V\'hen the owners of distilled s irits in the cases provided Wh€9*!X°¤l0§t for by the two preceding sections may be indiemniiicd against such tax feb"? :;$d°“‘m` bv a valid claim of insurance, the tax shall not be remitted to the extent q—,%—{;§Eé oi such insurance. 218, s_2,$i iy,p_1Q;2Q Src. 3224. No suit for the purpose of restraining the assessment or Suits to restrain collection of any tax shall be maintained in any court. g?*;;¥;°l· 2 Mar., 1867, c. 169, s. I0, v. 14, p. 4T5.—~Pullm1 r. Kinsiuger, 2 Abb. U. S., 94. Sec. 3225. When a second assessment is made in case of any list, Suits w recover statement, or return. which in the opinion of the collector or deputy col- 3** °<>U¤¢*¤d “¤· lcctor was false or fraudulent, or contained any understatement or under- ·,:;n:”?£2d:;°°”gE valuation, no taxes collected under such assessment shall bereeovered pmciiasm fraud. by any suit., unless it is proved that the said list, statement, or return was not false nor fraudulent, and did not contain any understatement cr 184,6-9,v·14bp-111· undervaluation. ,32: Q6;-ig ljfjbg- Srzc. 3226. No suit shall be maintained in any court for the recovery S¤i¢¤ for recov- 0f an · internal tax alleged to have been erroneously or illegally assessed Em °fo”5’f°“t:'5°“€‘ or collected, or of any penalty claimed to have been collected without Lin authority, or of an sum alleged to have been excessive or in any man- 13 July- IB66, ¢· net wrongfully collyected, unti simpeal shall have been duly made to the gg “‘ 19· "‘ 1* p· Commissioner of [the] Internal avenue, according to the provisions of 6'Junc, 18-y2_ c_ law in that regard, and the regulations of the Secretary of the Treasury 315, s. 44, v. 17, p. established in ursuance thereof, and a decision of the Commissioner 257- has been had therein: Provided, That if such decision is delayed more 692; €'g’·* 1Q,?,;, ° than six months from the date of such appeal, then the said suit may be i; brought, without first having a decision of the Commissioner at any time B"*{*5*“;`·lF¤gfgj within the period limited in the next section. 'iigienicollgctdr J Hubbard, 12 Wall., 1; Cutting v. Gilbert, 5 Blatch., 259; Nelson v. Carman, 5 Blatch., 511; Lauer r. U. S., 5 C. Cls., 447. 8 Feb., 1875, c. 36, a. 14, v. 18, p. 310. Sm. 3227. No suit or proceeding for the recovery of any internal tax Limitation of alleged to have been erroneously or illegally assessed or collected, or of g';**:a2>' *°°°V€’7 any penalty aueg tc have been collected without authority, or of any muy c0§gd::f“g` sum alleged to ve been excessive or ID anly manner wrongfully co - —-————- looted, shall be maintained in any court, un ess the same is brought 312 •;“2j·v18f,?» °· within two years next after the cause of action accrued: Provided, at 257j ‘' ’ p` actions for such claims which accrued prior to June six, eighteen hundred and seventy-two, may be brought within one year from said date;