Page:United States Statutes at Large Volume 43 Part 1.djvu/379

 348 SIXTY-EIGHTH CONGRESS. Sess. I. C11. 234. 1924. ¤¤giNc¤g; ·¤‘ <>*·,j¤*— ARTICLES nxroirrnn. '¤`¤¤¤¤=¤ wd °¤=i·‘*° Sec. 1024. Under such rules and regulations as the Commissioner gg? wpugg with the approval of the Secre¥5y maglprseséciibe, the- texes imposed °i °"' und th rovisions of Title or not app y in respect 322-325 of atiiticlds gold or leased for export and in due course so exported. articles may be refunded to e exporter of the article,  of to the manufacturer, if the manufacturer waives any claim for the amount so to be refunded. I“""“°"°“°'°°“"“‘ ;mm 1cr1oN or cotnrrs. v¤1.e2,p. iiiiin M appear, to testify, or teexproduce books, papers, or other data, the district court of the Uni States for the district in which such person resides shall have jurisdiction by appropriate process to comlpel such attendance, twtimon, or roduction of books, a rs, or other d t Y P P PG . . a a. su?  (b) The district courts of the United States at the instance of and issue, both in actions at law and suits in nut , writs and orders f junction and of ne exeat rep bli etdrdgrs ti o in u ca, a pom receivers, and siich other orders and process, and to render suchu?ud - ments and decrees, granting in proper cases both legal and equitable relief together, as may be neeessary or appropriate for the enforce- Mdmom to me ment of the provisions of this Act. The remedies hereby provided. rename. are in addition to and_ not exclusive of any and all other remedies of the United States in such courts or otherwise to enforce such _ provisions. {}§’;f*j,§'f{,’f",}{§’§· (4;) The paragraph added by section 1310 of the Revenue Act of vol. ac. v· mw- 1921 at the end of paragraph Twentieth of section 24 of the Judicial Code, relating to ghel jurisdiction of district courts, is reenacted without change, as o ows: _€¤¤¤¤rr¢¤¢ 1¤¤*¤¤¤*¤· “Concurrent with the Court of Claims of any suit or d` iii¤iiJii§ii$itf¤¤?»$:ity gi commenced after the passage of the Rewienue Act of 19I21l?c:l?3dr1i:1l& §‘g§f"§{§{f’,, '@$,§§§°c§§ recevery of any internal—rcvenue tax alleged to have been erroneously ¤¤g;¤;,’p_972’ gr illegeelyt aélsseseeil oz colgicteel, or of any penalty céaimelel to lgave een co ec e wx ou au ori y or any sum a eve excessive or in any manner wrongfully collected, uadder Sie iiirtierifxiali revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom such tax, penalty, or sum was collected is dead at the time such suit or proceeding is commenccd." mason pmhaS°”` rizarms or: runcnasnns. ,,{’§‘§§,§§1Ef,“§§‘§¤§ Sec. 1026. Whoever in connection with the sale or lease, 0;- offer ggggglfajgey ¤¤¤·· ¤ for sale or lease, of any article, or for the purpose of making such »-01.42, am. gee er leiise, enaéxes any statemegti written or oral, (1) intended or cu ate to ea any person to e ieve that any art of the ° t which such article is sold or leased, or offered for? sale or lgaggcdoiisists of a tax imposed under the authority of the United States, or (2) ascribing afparticular part of such price to a tax imposed under the authority o the United States, knowing that such statement is false or that the tax is not so_igreat as the portion of such price ¥’¤¤¤¤¤=°¤“°*- ascribed to such tax, shall be gin ty) of a misdemeanor and upon conviction thereof shall be punis ed y a fine of not more than $1,000 or by imprisonment not exceeding one year, or both.
 * '·°‘¤¤‘“°°‘°°“°'· Under such rules and regulations the amount of any internal-revenue tax erroneously or illegally collected in respect of exported
 * `°'°f um°°°"'°“ ‘° Sec. 1025. (a) If any person is summoned under this Act to
 * °°¤°°”‘”·°‘°· the United States arehereby invested with such jurisdiction to make