Page:United States Statutes at Large Volume 42 Part 1.djvu/344

 316 SIXTY·SEVEN TH CONGRESS. Sess. I. Ch. 136. 1921. Rwsxx  FRAUDULENT mrrumvs. %oi‘i?§°5?ii54;;?’ °1°` Sec. 1323. That section 3225 of the Revised Statutes of the United States, as amended, is reenacted without change as follows: _ §,°§°§g,u°a€;?°j”};; "Smo. 3225. When a second assessment is made m case of any list, wary under. unless statement, or return, which in 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 assessment be refunded, or paid back, or recovered by any suit, unless it is proved that such list, statement, or return was not willfully false or fraudulent and did not contain any willful understatement or undervaluation." ‘°°°'°¤* °“°"°°°°S- mrnimsr ON nnrumas AND Jvncmmms. mrriiilis 3?or°?iZl M Sec. 1324. (a) That upon the allowance of a claim for the refund of or credit for internal revenue taxes giid, interest shall be allowed and paid upon the total amoimt of su refund or credit at the rate of one-half of 1 per centum per month to the date of such allowance, Conditions. as follows: (1) if such amount was paid under a specific protest setting . forth in detail the basis of and reasons for such protest, from the time when such tax was paid, or (2) if such amount was not paid under protest but pursuant to an additional assessment, from the time such additional assessment was paid, or (3) if no protest was made and the tax was not paid dpursuant to an additional assessment, from six Mmm ml months after the ate of filing of such claim for refund or credit. mom oo¤i°¤¤·¤¤1.°s°°”` The term "additional assessment" as used in this section means a further assessment for a tax of the same character previously paid in c°d°m°°d— P (b) Section 177 of the Judicial Code is amended to read as follows: Q§f"·36,¥’·u“#"m°“d‘ "Sr:c. 177. No interest shall be allowed on any claim up to the °uI¥g§&§nt8¤1ggWCg)¤ugt¤ time of the rendition of judgment by the Court of Claims, unless otd1a1ms,limited. _ upon a contract expressly sti ulating for the ayment of interest, ,;,‘Q',,,§’,'¥,§‘},§°{;’,, ,,‘§j except that interest may be allowed m any judgment of any court ' United States for any internal-revenue tax erroneously or illegally assessed or collected, or for any penalty collected without authority or an sum which was excessive or in any manner wrongfully collecteg under the intemal·revenue 1aws." P""“‘°"°°"“°“· PAYMENT or raxns BY ormox on UNITED srarns sncunrrms. oroiicgioiignihladmilziilsi Sec. 1325. That collectors may receive, at par with an adjustment §jg§Q§;S“{§,‘§ §$,§"{§§§ for accrued interest, notes or certificates ofmdebtedness issued by s{g;}¤i4>0¤=;x;;5 www the United States and uncertiiied checks m payment of income, oo. ’ ’ war-proiits and excess- rohts taxes and any other taxes payable other than by stamp, dpuring such time and under such regulations as the Commissioner, with the approval of the Secretary, shall Liability M ¤*¤¤¢¤¤¤· prescribe; but if a check so received is not paid by the bank on which it is drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for all legal penalties and additions the same as if such check had not been tendered. °“ Pu" FRAUDS ON Puacnasizns. mFg§g,;¤g{¤¤,_gg* gg Sec. 1326. That whoever in connection with the sale or lease, or g;x;ce&:_`g;tggu$1d, offer for sale or lease, of any article, or for the purpose of makin " " ‘ such sale or lease, makes any statement, written or oral, (1) intended or calculated to lead any person to believe that an art of the price at which such article is sold or leased, or offeredyfiir sale or lease,
 * &¤;g¤¤» mo *¤ MY rendered after the passage of the Revenue Act of 1921 against the