Page:United States Statutes at Large Volume 44 Part 2.djvu/161

 SIXTY-NINTH CONGRESS., Suse. I. s Cn,27. 1926. 121 ovmrrarumrrs ann i J F  ;r¤¢_:i Sac. .1120. In the case of aipyloverpayment or overcollection of ,;£.;"§l§"‘}.,$f‘?,,% any taximposed by Title V or, the person making such overpay» “°¤ wd •*°**• *•¤* ment or overcollection may take credit therefor against taxes due ‘”"" ”‘ °1' °°‘ upon.any monthly._return,“a¤d shall make refund of any excessive amount zcollected by  uponproper ·application by the person entitled thereto. · .  a s e r ARTICLES EXPORTED Articles exported. Sno. 1121. Under such rules and regulations as the Commissioner ,_}`8g*’;g’°.p;'{§¤;{°“°,g with the approval of the Secretary may rescribe, the taxes mens. imposed un er the provisions of Title IV or $1 or of section 903 A•¤¢¢»PP.87,08,l05. shall not apply in  of articles sold or leased for export or for shipment to a posession of the United States andin due course so exportedor shi ped. Under such rules and regulationsthe amount B"°"" ‘° °"""‘°'· of any internaltrevenue. tax erroneously or legally collected in respect of miclraltticlee so exported or shipped mafy be refunded to the exporter or sh¥>per of the articles, instead 0 to the manu- facturer if the manu acturer waives any claim for the amount so to be relunded. [· », . ·. _ Jumsnrcrrozr or oomrrs ,,,,{,}‘,§l“‘“°"°“ °‘ Sac. 1122. (a) If any. rson is summoned under this Act to ,.§§,§',?$,',§‘§,_'°°°'° appear, to testify or to   booksppappers, or other data the dis- Y trict court of the United) States for thedistrict in which such person resides shall have jurisdiction by appropriate process to conglpel inch attendance, testimony, or production of books, papers, or o er (11138... g .1 · -_,,. , __ (b%] The district icourta of the United States at the instance of s»&°lii¤ita¤°Q°:ra°£ the nited States are hereby invested,   such  bp gg-xi _::¤¤•r Juda- make and issue, both in actions at law suits  equity, writs ` and orders of injunction, and of ne exeatrepublica, qrdirs appoint- ing receivers, and such other orders and process,,an to render such judgments and, decrees, granting in proper cases botli legal and equitable relief together, as may be   or appropriate or Mmm, the enforcement 23 the provisions of this he remedies hereby remedlqa. t° °°h°' provided are in dition to and not eirclusiire of any and all other remedies of the United States in such courts or otherwise to enforce such provisions, _ T _ mmm mm .(c)  paragraph added lliy section 1310 of the Revenue Act of Vol.42,p.311,· 1921 at thepend ofparagraph vyentieth ct section 24 of the Judicial v°’· ”· F- ‘°"“· C0de,,relating.to the ]uusdi<:taon of district courts, as amended, is reenacted without chan o, as follows ze ` r ` U " _  I t mw " Concurrent with thejgburt offllaims, of any suit or }>1‘G9éedih§, em ea, will dom 25 commenced after the passage of the Revenue Act of 1921, for t e §’,',Q,*,,";'g,f§,',”°§(§f_§,°‘§ recovery of any internal-revenue tux alleged tohave been erroneously g£· ew-. if ¤¤1¤¤<¤¤»r or illegally assessed or collected, or of any penalty claimed tohave vol. es, p. wz. been collected withoutauthority .01* any Slim alleged to have_been excessive or in any manner wrongfully collected, und r,the`internal» revenue 1aws,_even if the claim. exceeds $10,000, if §1¤j._¢0ll6¢T4$!.T'.`9f internal revenue by whom such tan, penalty,,or sum was collected is deador is not in oilice as collector `of internal revenue at the time such suit or proceeding is commenced? ` _ “ I iimmns one rmzcnasms, ‘ ; c,,F,,,’,“,,‘{‘l‘ °" *"“‘ Smc. 1123. Whoever in connection with the sa1e.or. lease, sor mgglgg g}'g“a,”g*;,¤{,,,§g oner for sale or lease, of any article, or for the purposéwofimakiagg M ¤¤¤¤1¤ ¤¤1¤» ¤ ¤¤¤· such mle or lease, makes any statement written or oral, (1) intend Vo1.4§fp.348. or calculated Alto lead any person»=to helieve that any part of· the