Page:United States Statutes at Large Volume 44 Part 2.djvu/155

 SIXTY-NINTH CONGRESS. » Sass. I. Cn. 27; 1926. 115 “That at person shall be prostcuted, tried,-or punished for any °{¤”“',;_ of  oifenses arising unoer thceinternal revenue laws of mmm wi¢¤¤¢¤~¤ the United Statesvunless the indictment is founder the information $‘{"°°°"°°°'”` instituted ~within`three · years next after the commission =o£ the §rx¤•f•¤•. mm to ofense:‘—Pmv£deg3 That noriodenses ixivolvingithe defrauding or s.4m°B°°'Es oZ°$`°¤¤. attempting to detraud ithe 'United States or any agency thereof, ‘”°“‘·°*°· whether by conspiracy or not,b‘a;nd in any manner, the period of csix years, t this proviso shall not agply to _ acts offenses, or transactionswhich were barred lz law at t e time ,,,§,‘f§ "" ““"‘““°” of theenactment of the Revenue Act of 1924: rovided éwrther, _ That the time during_ which the person committing the *0 is ,,,,€$’§§,§‘f‘“ d”‘“°‘ absent from tliedistrict wherein the same is committed shall not be taken as any part of the  byelaw for the commence- ment of such proceedings: Provided fart That the provisions ,,,§$Z,¤§,§$°"b'° °° of this Act shall notkppl A to ofenses committed prior to its pas- _ sage_:Pro>v1H'cd {umm-, its where s wmpme emu be assumed ..£:;,¢·;.,°;•:,’;.;_’**°‘°*° B be ore a commissioner of the United States within the period above limited, the time shall be extended until the discharge of the grand G t om jgy at is-sexe session within the diane; Am: p1·0vi¢k¢ZH{w*thcr ¤.t§§2a;"'$?° °°“ h a%thisd%ct shall not apply to offenses committed by o cere ot t e nite tates. ` ‘ v (b) Anyprosecution or proceeding under an indictment found ,,§,",f,'d}"°”°°‘””“°‘ or information `institutednprior 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 such prosecution or proceeding shall be subject to the limitations imposed by law prior to the enactment of the Revenue Act of 1921. nmrmms B°‘“°“ Sr.43 $111.    of the Revised Statutes, as amended, is •dvI$¤Y4§?$Y°si¤°?&¤me. amen to rea as o ows: " “ Sno. 3220. Except as otherwise provided in sections 284 and 319 xe¢1iLi°ii`:£,ui>i»’in°ix°St; ofbthe Revenue Act of 1926 gg gomlinisgggner of Igxtgmgl Revenue, °";;‘;"° su `ect to re ations rescri t e retar o t e reasu, is ·,m_,·· G"}, · *’· authorized tgul remit, rldfund, and bay back all {axes erroneous? or us, illegally asse& or collected, all penalties collected without authority, an al taxesthat appear to be upjustylly  or excessive in Mwmm on dg. am0unt,orinany manner   co ec ;a to reps to an www ,,,,,,,,, ,,,,'{,,,, collector or deputy collector the fulljinmount of such sums 0% mono? ¤>¤· as may be recovered ag)·ainst him in any court, for any interna - revenue taxes collected y him, with the cost and expenses of suit; also alldamages and costs recovered against any assessor, assistant mgmwwmm assessor, collector, deputy collector, agpnt, or inspector in any suit brought against lum by reason of anyt ing done in the due perform- Re C ance of his oilicial duty and shall make report to Congress atthe °°"°° °°°”°°` begigingzg gcteachn regular session of Congress of all transactions un r is ion. Suoi $112. Seéztior;  of the Revised Statutes. as amended. is ¤aE£§£§$°’;;%’°°P QIBBII O  88 O OWS:. C ·a qndztd. pl “ Svc. 8228. (a) All claims for the refunding or crediting of any ?§iim?$n%{g {grr vw internal-revenue taxalleged to have been erroneouslyegr illegally °° ’ amassed or collected, or 0 any penalty alleged to have n collected ,,§'°‘·"·°·"“·““‘°""‘ without authority, or of an sum alleged to have been excessive or in any manner wrongfully collected must, except as provided in sections · ¤¤<=¤¤¤¤¤ 284 and4819 of the Revenue Act 0f·1926, be presented to the Commits- 4*% vv- °°, 8* sioner of Internal Revenue within four years next after the payment ` of such tax, penalty, or sum. A r 1