Page:United States Statutes at Large Volume 44 Part 1.djvu/750

 § 139 } ’ TITLE 26.--1NTl ststemezattcontsiningglzhe name of the person liable to such tax,. with the amount and nature £hcreef;“B¤i!l  under his hand, to the collector of any district to t which mid person shell have removed, or in which he shell have property, real or personal, Hobie to be  ned. sold for tax; And the collector to whom the said certiiied emtement le transmitted shell  to 5:o1léct_the· Seidtax in·the same way as if, the naeie of the person and olfijects of tax contained in the said certieed o@tement were on any list of his own collection dis-· trict; and he shell, noon rece1ving`§nid“`certiHed statement as aforwld, .trensmit_ his receipt for ‘lt {to  collector sending theseme to him. .(R.·S. {32%.) t .» s j I _ _ 139.  for interegl-rcvennc moneys.-Phe Secretary of the`Treesury he authorized to designate one or more . depositorice in each i—Stht6. for the deposit end here-keeping of the money collected by virtue of the internal `revenue lows.; and the receipt of the proper omcer of S1ichideposltQI'Y.t0` a. collector {or —— the money deposited hy him shell, be e. sumcient voucher for such collector in the »éetg;1ement of his accounts at thé1Treas— my Depcrtmeefij (B- S- 5 ‘$2l1·)  Y j ° _ r  Cdlectwx   into Treasury deily; exception.- (u) Except is provided in  (b) the gross amount of all . taxes and revenees received under the ;I>1’0Yisions of this title and collections of whatever nature geceived or collected -.by euthoarity, of any internal. reveoooeuw, shall be paid daily into the Treasury of “ the United States under instructions of the  ot the Treasury as tlnternabrevenue collections, by the fomcer receiving or collecting the same, without any ebetegent or deduction on account of salary, ·compcnse.tion, fees, costs, charges, expenses, or claims oleny descriotiou. A certidcate of such _ oaynrent, stating the name of the depositor end the specinc account on which the deposit wes made, signed by the treasurer, designated depositary, or proper omcer ot 3 deposit tank, shall be transmitted to the Commissioner of Int.cr11a1Bevence. W ‘    " " S (b} Sums ofered in compromise under the provisions of sectimn 158 of this title and section 52 of Title 27; sums oEered for the purchase ot realestate under the provisions of section 137 et thisggtltle, and Surplus proceedé in en? distreint sale, after making S allowance for the lxmount of the tax, interwt, penaltiw, and additions thereto, and for costs and charges ot the d ¤··= eint and sale, olxslll be deposited with the Treasurer of the, United States in a special deposit? accounf in/the name `ot the collector making &e' deposit. Upon acceptance ot such oder in compromise or oder for the purchase ot ouch real wtate, the smoont so Accented shall be Withdrawn by the collector from his   it account with the_Treasurer of the United; Stem and deposited in the Treasury ot the United States os intermi-resfemre collections. Upon, the rejection. of nny such oier, the comiwoncr shall authorize the collector, through whom the smmznt of such offer was snbmlttedn to refund to the maker ot  oder the amount thereof. In the cowot surplus procwds from dtetrelnt mlm the commissioner shall, npon application and oatistuctory proof in support thereof, authorize the collector through whom the emount was received to refund the Qme to the person or personm legally entitled thereto. (R. S. I 3210; Hey 19, 1918, c. 117, Y1, 39 Stat. 86; June 2, 1924, {LGI p. `ro., c. ZS4, §·1.G31(b), $3 Stat. 351.) — 141. Col@or’s month}! ststcment.———Every collector shell, at the expiration ot each moath utter he commences his collections, tremit to the Commiwloner ot Internal Revenue a statement of the collectioos made by him within the month. And every collector shell complete the collection of all sums neeigeed to him to; collection, and shall pay over the same into t.he,Treaeury,- as often no required by Inw." (B. S. { 3212; may 27,  re. eco, Q 1, as sm:. 325.). 142. Seite for nom, penalties, and forfeitures, and taxes.-- It shall he the duty of the collectors, in their respective dis-

FRNAL REVENUE 736 trlcte, subject to the provisions of this title, to prosecute for the recovery ot any oompa which may be forfeited by low. All suits for Knee, penalties, Vaml forfettures, where not otherwise provided for, shall  broeght in the mma ot the United" v Stntes, Ein any proper form ot éactlm, or by any appropriate tom ot proceeding, om tamnor otherwise,   any district gconrt of the United 3tatw, tort the dimlct www which said duet penalty; or forfeiture may haie been imurred, or before any other court of competent jurisdiction; and taxes may be sued for and meoverediin the name oi the United Strata, in any ·proper"form of action, before any   of the United States for the district, within which the Mobility to such tex is lncurrea, or ‘whero the petty from whom, meh taxis duereeides at the time of the   ®f of tm uid. emma _ (B. 8, l 8213i Mar. 8,,192}.,1, e. E1, G $. % Stat. 1167.) _—143. Same; smctinn of cennlmner.-—No mt for the re- .- covery of taxes; or of any Sno, @alty, or torfémre, ehali be .con1menced unleash the Oommi¤ooer of Internal Bcvenne unthorlza or sanction; the =-pr im°‘ In can ol any enit for rpemuties or forfelturu brought upon information recqved {rem eny~ person, other than a collector or deputy collwtor, the ‘ United States shall not be snbjwt toany costs of suit, (ll. S, $3214;) ·     ,— · ‘ 144. Same; regalations.——It° wall be the duty of the Commissionero of Internal Revenue, with the approval of the y Secrcmry of the Treasnry,‘ to 'wtablM such rmuhdonn wt lnconststeut with ilow, for the ance of revenne owers, district attorneys, and l!l8l'Sh&E dH,g edits arising under the lnternabreveune lows; in which the—Unie &atu· is a party, ns may be deemed necessary forthe just rgndhtlity of thoee 5 omceregnd the prompt collection of all rerenw  wht; doe end accruing to the. United States nnder mh lews. (R. S. §32l5;)“ __ _  · r y 145. Same`; moneys recovered pdd to cohecton.-·-All judge ments and moneys recovered or received for taxes, costs, forfeitures, and penalties, shall be peld to collectors as internal taxes are required to be paid. ·(R.‘8. S 8216,). i ·,146. Collection of dma from delinquent o•llector.——···Wheu onny collector falls either to collect or to render his account, or to poy over ln the manner or within the times provided by law, tho General Accounting Omoo shall, lnowintely after evidence iof such delinquency, report the some to the Solicitor of the Treasury, who shall lame a warrant of  agyet such delinquent collector, directed to. the marshal of the dtls~ y trlet, expressing therein the amount with vvhi& the said collector is chargeable, and the sums, lf SH!. véhw have been paid over by him, so for as the sam are talnable. And the mid marshal shall, himself, or by ble deputy, immediately prooeed.,to levy and collect the mm which may remain dee, with 5 PQI centnm thereon; and all the expenses and charm of collection, by dletrem and sale of the mow and chattels, or any personal effmts of the delinquent collector, glvtngat lmt tive days’ notice of the time land place of mle, in the mennu provided by law for adverdsing sales of persmal prwerty on execution in the State wherein meh collector rmi;. And the bill ot sale ot the omcer of any goods, chattels, or other per- sonnl property, distralned and sold ae aforwdld, shall be conclusive evidence of title to the purchaser, and prima facie evidence ot the right of the omcer to make smh cole, and of the correctness of his pr lnm in selling the tame. And for want of goods and chgttels, or other personal effects of z such collector, enmcient to satisfy any werrnnt of distros, issnedes, aforesaid, the real oetate ot such collector, or so much thereof as may be necenary for satisfying the said vearrant, after being advertised for at least three weeks next before the time of sale, in not me than three public places in the collectloxi district, and in one newspaper printed ln the county or district, if any there be, shall be sold at public 'anctlou by the