Page:United States Statutes at Large Volume 43 Part 1.djvu/373

 342 SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. ¤¤'¤*F¤ M °' M instituted within three years next after the commission of the offense: §',°'§,‘§;S, of 0,;,,,,,,,, Provided, That for offenses involving the defrauding or attempting jggggsggzd tha G°"°*¤· to defraud the United States or any agency thereof, whether by con- Baémdb umu tm spiracy or not, and in any_manner, the period of l1m1tation shall oxoopzoe. Y ° be six years, but this proviso shall not ap1ply_ to acts, offenses, or _ transactions which were barred by law at the t1me of the enactment ooii:°o1°¤i°°ao‘$imd]stri°° of the Revenue Act of 1924: Provided further, That the t1me during which the person committing the offense is absent from the district wherein the same is committed shall not be taken as any part of the . time limited by law for the commencement of such plroceedingsz ,,.?§¥E,o:.r;*;;‘?°“‘° “’ Poooazod manor, That the provisions of this Aa sho not apply E{§_ggS·}¤d·*'b°'°"¤ to offenses C0lD1D1l'»t·Bd rior to its passage: Provided further, That wm °mr` where a complaint shall be instituted before a commissioner of the United States within the period above limited, the time shall be Gov I m  extended until the discharge of the grand jury at its next session mcauoczoa. within the district: And promkledigurther, That this Act shall not _, ap 1 to offenses committed by o_ cers of the United States." aol-IL2§?'°°“°m“°“°° {bl Any prosecution or proceeding under an indictment found or V°*·*¤·1>- 315- infomation institutedgprior to the enactment of the Revenue Act of 1921 shall not be a ected in any manner by this section, nor by the amendment by the Revenue Act of 1921 of such Act of July 5, 1884, but sucgmprosecution or proceeding shall be subject to the limitations impo by law prior to the enactment of the Revenue Act of 1921. R•¢¤¤d¤· xmrcmns. t2{§f’§',{"§°4‘l‘ Sec. 1011,t]Sect;iou 3220 of ith; Revised Statutes, as amended, is reenacted wi ou change, as 0 ows: “Sec. 3220. The Commissioner of Internal Revenue, subject to "°,§°‘g‘“§;dgm,_ D m regulations gf-§SCf1b9d by the Secretary of the Treasury, is authorized ` " ` to remit, re d, and pay back all taxes erroneously or illegally assesed or collected, all penalties collected without authority, and all R t { taxes that appear to be unjustly assessed or excessive in amount, or in any manner wroxfully collected; also to repay to any collector or deputy collector e  amount of such sums of mone as may be recovered against him in any co1u·t, for any internaly revenue d§°§m“‘“"““°°m’ Eaxes collectled y him,  the cost and expenses of suit; also all amages an costs recov against an awessor, axistant assessor collector, dep)uty collector, agent, or ingpector, in any suit brought agannstlum y reason of anything done in the due performance of R°¥’°" °° C°”¤'°“- his official duty, and shall make report to Congress at the be `nning of each” regular session of Congress of all transactions undgr this Emwmlymumm section. __ · · rolféwm-azsmm’   riegtigi f2§§8w<;f the R9V1SBd Statutes, as amended, IS giiéirigjllgiggtr we- _ "Src. 3228. (a) All claims for the refunding or crediting of any mg internal·revenue tax alleged to have been erroneousl or illegally edV¤¤-4zp·3¤4.¤m¤¤d·   or collected, or o any penal]? alleged to have been collected ' without authority, or of any sum a eged to have been excessive or Exception- in any manner wrongfully collected must, except as provided in Am., ,,_301_ section 281 of the Revenue Act of 1924, be presented to the Commissioner of Internal Revenue within four years next after the payment of such tax, penalty, or sum. ,,m,C’;g,,=n_°°”°° by "(b) Rxcept as provided in section 281 of the_ Revenue Act of VOL 39, pim; mi 1924, claims for cred1t or refund (other than claims in respect of 4o,,,p_3m,w57_ taxes imposed by the Revenue Act of 1916, the Revenue Act of 1917, or the Revenue Act of 1918) which at the time of the enactment of the Revenue Act of 1921 were barred from allowance by the pemod of limitation then in existence, shall not be allowed."