Page:United States Statutes at Large Volume 42 Part 1.djvu/339

 SIXTY-SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. 311 and such other orders and process, and to render such judgments and EEVEEEE EEE °E EEE decrees, granting in proper cases both legal and equitable relief together, as may be necessary or appropriate for the enforcement of _ _ the provisions of this Act. The remedies hereby provided are in ,,,$,‘}2{{,‘Q',§‘§l,§$n§,§}‘8'§{ addition to and not exclusive of any and all other remedies of the United States in such courts or otherwise to enforce such provisions. (c) Paragraph "Twentieth" of section 24 of the Judicial Code is {3fj"i°3F6°°‘“*S·,093 amended by adding at the end thereof the following new paragraph: emeniled. ix _ _ ’ "Concurrent with the Court of Claims, of any suit or proceeding, wi(€§r{;°.l1.l,l`E,'§S‘};‘$,§.’1'§ commenced after the passage of the Revenue Act of 1921, for the f,*Q{S,;,°{,‘{,‘{fe',§{1é{,°{'8g’{’j,§ recovery of any interna -revenue tax alleged to have been erroneously etc., ii collector deed? or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully coHected, imder the internalrevenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom such tax, enalty, or sum was collected is dead at the time such suit or proceeding is commenced." AMENDMENTS ro REVISED STATUTES. Reviee<1Stetutes- Sec. 1311. That sections 3164, 3165, 3167, 3172, 3173, and 3176 of A&At¤<iia1i$ei1~i<i¤=igiei1Ii phlel Revised Statutes, as amended, are reenacted, without change, as 11:3% 4°’ pp' lm" o ows: "SEo. 3164. It shall be the duty of eve collector of internal .C°E§°*°’E *9 ’°P°” revenue having knowledge of any willful vio§:ion of any law of the gigutiwmleiiis uriiegisai United States relaf to the revenue, within thirty days after co  ammiy m 30 into ossession of siiiii knowledge, to file with the district attorney of §·S··E°°·3“”»P·6°6· the district in which any fine, penalty, or forfeiture may be incurred, a statement of all the facts and circumstances of the case within his knowledge, together with the names of the witnesses, setting forth the provisions of law believed to be so violated on which reliance may be had for condemnation or conviction. _ "SEo. 3165. Every collector, deputy collector, internal—revenue u,§,§'§`§§"§§‘Q‘l,x§“,§‘,{§,‘};‘; agent, and internal-revenue officer assigned to duty under an internal- °=*{,ES·S°*°§ec 3,65 revenue agent, is authorized to administer oaths and to take evidence ao<s.` " ’ p` touching anly part of the administration of the internal—revenue laws with which e is charged, or where such oaths and evidence are authorized by law or re ulation authorized by law to be taken. " Sec. 3167. It shall be unlawful for any collector, deput collector, ,,§Q“{§}c(,,'E*{,‘§d {,“'°{§§ agent, clerk, or other officer or employee of the Unitedy States to ¤¤lg°gl°ies¥,;’·é¤¤:}l;=:,*;*¥¤l· divulge or to make known in any manner whatever not provided by wsj " ’ p` law to any person the operations, stgle of work, or atpparatus of any l°"°’°·*" m' manufacturer or producer visited y him in the ischarge of his official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any tulgaqm i¤¤>¤¤¤ lv income return, or to permit any income return or copy thereof or any ` book containing any abstract or particulars thereof to be seen or _ _ _ examined by any person except as provided by law; and 1t shall be ca§,§‘,’§‘},?‘{,'§,§‘E,‘}€§’f‘,l}l,§f unlawful for any person to print or publish in any manner whatever not provided by law any income return, or any part thereof or_source of income, rofits, losses, or expenditures appearing in any mcome _ return; andp any offense aglainst the foregoing PTOYISIOD s all be a I““‘Sh"‘E°°· misdemeanor and be punis ed by a fine not exceeding $1,000_or by imprisonment not exceeding one year, or both, at the discretion of Dismissal of Om_md_ the court; and if the offender be an officer or employee of the United ers. States he shall be dismissed from office or discharged from employ- IHBIU3. _ · · b d ug "SEo. 3172. Every collector shall, from time to time, cause his eolgneiitgiiis YS;) Y deputies to proceed through every part of his district and inquire 608; “S"` ‘ ’ p' after and concerning all persons therein who are liable to pay any ‘°l·3°»P·m· internal-revenue tax, and all persons owning or having the care and