Page:United States Statutes at Large Volume 49 Part 1.djvu/1795

 1750 74TH C ONGRESS. SESS. II. CH. 690. JUNE 22, 1936. the findings of fact and decision of the Board shall be mailed to the claimant and the Commissioner by registered mail. Tab le of co sts and (f) The Boa rd, with the ap proval o f the S ecretar y of the Treas- fees to be drawn. iiry, is authorized to draw up a table of costs and fees relating to such hearings, and the preparation of transcripts of record thereof, not to exceed with respect to any one item those charged in the Supreme Court of the United States. Such costs a nd fees shall be paid by the claimant and be collected in accordance with such rules and regulations as may be prescribed by the Board, with the approval of the Secretary. If the hearing provided herein results in a modification of the allowance or disallowance of the C omm is- sioner, such cos ts shall be returned to t he claimant. Circuit Court of Ap- peals. (g) A review of the decision of the Board, made after the hear- Review of decision ing provided in this section, may be obtained by the claimant or by, on petiti on. Commissioner by filing a petition for review in the Circuit Court of Appeals of the United States within any circuit wherein such claim- ant resides, or has his principal place of business, or, if none, in the United States Court of Appeals for the District of Columbia, or any such court which may be designated by the Commissioner and the claimant by stipulation in writing, within three months after the 'date of the mailing to the claimant and the Commissioner of the Commissioner Copy of r, etc etc . to copy of the findings and decision of the Board. A copy of such peti- tion shall forthwith be served upon the Commissioner or upon any officer designated by him for that purpose, or upon the claimant, according to which party files such petition, and upon the Board. t be f iled. of record Thereupon the Board shall certify and file in the court, in which such petition has been filed, a transcript of the record upon which the findings and decision complained of were based. Upon the filing of such transcript such court shall have exclusive jurisdiction to affirm the decision of the Board, or to modify or reverse such decision, if it is not in accordance with law, with or without remanding the cause for a rehearing, as justice may require. No objection shall be con- sidered by the court unless such objection shall have been urg ed before the Board or division and the presiding officer, or unless there Additional evidence. were reasonable grounds for failure so to do. If the claimant or the Commissioner shall apply to the court for leave to adduce addi- tional evidence and shall show to the satisfaction of the court that such additional evidence is material, and that there were reasonable groun ds for failure to addu ce such evidenc e in the hearin g before the presiding officer, the court may order such additional evidence to be taken before such officer, and to be adduced upon the hearing in such manner and upon such terms and conditions as to the court inay Effect o f, on Boa rd's seem proper. The Board may modify its findings of fact and deci- findings. sion by reason of the additional evidence so taken and it shall file Finality of court de- With the court such modified or new findings and decision. The judg- cision ; review by Su- preme court. ment of the court sh all be final, s ubject to revie w by th e Suprem e Court of the United States, upon certification or certiorari as pro- U. S. C., p. 1272. vided in sections 239 and 240 of the Judicial Code, as amended. Such courts are authorized to adopt rules for the filing of petitions for review, the preparation of the record for review, and the con- Costs. duct of the pr oceeding s on re view. If the decision of the Board is affirmed, costs shall be awarded against the claimant, and if such decision is reversed, the judgment shall provide for a refund of any costs paid by the claimant. In case of modification of such decision costs shall be awarded or refused as justice may require. The deci- sion of the Board made after the hearing provided herein shall become final in the same manner that decisions of the Board of Tax Vol. 44, p. 111. Appeals become final under section 1005 of the Revenue Act of 1926, as amen ded.