Page:United States Statutes at Large Volume 43 Part 2.djvu/952

 2260 INDEX. Revenue Aol of I.924—Continued. Peso- Revenue Act of 1924—Continued. P•¢¤· no prosecution authorized unless in- receipts for taxes to be given by coldictment, etc., found within five lectorg _,,____________________ 347 years 341 to debt for a ate red`t · absence from district not included-- - 342 svidiisiios of pilyxiientsfetci jr? 347 not applicable to prior offenses .. 342 fractions of a cent disregarded; exceptime extended in complaints before tion _.,,,,_______,___ 347 commissioners 342 former provisions for tax receipts renot applicable to Government of- pealed ..__.__ 347 ficers 342 discretionary methods ma be used for prior proceedings under former laws collecting other than income, not affected .. 342 estate, and stamp taxes 347 refund authorized for erroneously col- administrative, etc., stamp provilected taxes, penalties, etc .. 342 sions applicable- .. 347 repaymexilt ig) judgments, etc., against 342 creditsl fclr overpayments or overcolco ec rs . ec 10 0 admi no ‘ for dlzmtzgg) against omcials   rt taxgsybzc. L1- ir-  347 repo ngress expo s 0 to co e. not taxable claims for refunding or crediting erro- hereunder---,. , 3 48 neously collected taxes, etc., to refund to exporter, etc., if paid. 348 be presented in four years .. 342 jurisdiction of district courts to secure applicable to prior claims .. 342 testimony, etc .. ‘ .. 348 time etxatgnded for redemption of 343  of gdeg; progesses, xeftc--. 348 s ps .. - ’tion other e oroement suits for recovery of illegally collected remedies. 348 taxes, etc., not allowed unless concurrent with Court of Claims for claim filed with Commissioner-- 343 recovery of erroneous collecallowed whether tax paid or not. 343 tions, etc., if collector dezd 348 timetlimitglosxgil extended; notifica- 343 punishment for] fglgeistatemen that ion 0 i owance ... ax is inc u n price etc 348 prior suits not affected 343 that part of price is due to tax .. 348 formerlimitation repealed .. 343 stamps unavoidably lost from packbank accounts subject to distraint for ages, etc., may be replaoeii- Q--, 349 taxes 343 dxégulggons to   pregcribedd -4% - - - 349 fail to 4,, mak 4, el_ a io exemp1ono_an r me mriiiclemeyiinor-.???.t1f{1?t--ff 343 oobt Liborty bo¤d¤ from sprgir, P““‘°“"‘§,’;i ‘°’· ‘“ “"‘“°“ *° °“‘°* ,4,, is,i3?ga;;; ;.2tz;e;a;i‘w;s5*w;r‘- 3*9 pen nes. additional penalty for willful refusal to f9T throo gens m°m ---— - —-, 349 pay other than incomeaud  BddItIODB]; an in lieu of fol'I.\18l' BX' taxes; exceptions. 344 _ °mP*l°¤ --—-———--—·—— ;--; -—-— 349 poisons liable for vioniiops 344 Mborty booggi oto-. ooooptod no hou of violations of revenue laws to be re- €°!'¤° ¤¤!'¤*Y!¤Q\1¤'°$i by low- 349 tcpomzdtodlsgglctatmmoy ______  eHecmit'3’1(•;reof ; substitution per- 349 sta men requir  - -——— q ——-—·--—— administrations of oaths by specified T°*l¤'¤ *° d¤P0¤¤*0!' wboo P¤¤'f¤1'¤1· revenue officials, authorized  344 9·!}°° °°mPi°*°d--_ —-——- 350 divulging information received by reve- !`€*¤¤*10!1 fo1' P1`0*6¢*10¤ of B1lb00D· ,,,,6 Oglclals, u¤]£wfu] __________ 345 tractors on default of principal- - 350 unauthorézed puuliE;:va;13{>n of income 345 P¤:8{;?£g§*¤·» of U¤i*¢d $*8*68 110* 350 ‘ p,,,,,,,{§y“¥f,”¥ `Q5,,,,,,,,,;",3§,,E,,],f;,} inconsistent lL§HioZiiiié&[ZZQZ_ZZZZ 350 _ ________________ 34 not apphcable to udicial securities- - 350 offender -.-. - 5 _ _ _ _ inquiriizs $:0 be made by deputy col- 345 blu m lgggnggrymgg h°|n:gdfg°_ iglfgggg °° °r° ‘'‘‘"‘' · ‘‘“'’ i taxes -..-.-.--.---.-- 350 annual mtqms r°quu`°d °f t°'xpay°r°’ · proceedings and determination .-..- 350 d°t°'11° °p°°lH°d ‘‘‘‘ ‘ ‘“‘‘'‘ 3*5 sale on decree and distribut'on of by revenue officers with consent of * 1 Pmy *“i““$ --·-· · ·-·-········ 345 rs<$si)°1`§ii»i£"`}{o}`iis}is`io§ `i£Q` 350 miisisdbi E‘Y?“-%‘.i*?.fii‘ii‘if?f‘i so *’° moss ofmbsiossss sis---? so summoris fo; to make, or 346 °°p;?#$: cg$u,$°mm1°°i°°°r may 351 ma mg e re urns .---.---.. . . . . ‘‘‘·‘‘‘‘‘‘‘"’’‘‘ authority of district collector; cor- °°l1°Il if P°tm°° gmnmd ····‘*‘· 351 · - adjudication by court ---.. - - 351 _ P°““‘°““· °*°·» _‘“°’“d°"··; ···- 346 property liable to distraint, ir not 1nteres:s.ci}ll§1v(•{:d on claims for credits or 346 distrggv%;§ib1e6?1al¥b8 igld ?€ al wlmle_ 351 time period; for additional assess- ;a:’1§»;___P_?(iii 5 ?_ il;   351 _m€¤*$ ·---—— - —--—————-—--— ;—·— 346 all internal revenue taxes, etc., to be 0¤ J¤d8m€¤*$ by Court of Cl&lmB» deposited daily into the Treasetc., for erroneous collections, 346 ury _____ _ ___________________ 351 °*° -——--—--—-—-—--———---— -—-— sums in compromise etc. as a spec`al United States notes or certificates, and deposit ... i- --: -.---.-. l- 351 uncertified checks, accepted for certificate of, to be transmitted to other than stamp taxes -.-- 347 the Commissioner -.--.-... 351