Page:United States Statutes at Large Volume 53 Part 1.djvu/409

 PROVISIONS COMMON TO MISCELLANEOUS TAXES 399 SEC. 3303. CANCELLATION OF STAMPS BY PERFORATION. In lieu of or in addition to other requirements of law in that re- spect, all stamps used for denoting internal revenue taxes may, in the discretion of the Commissioner, be canceled by perforations to be made in such manner and form as the Commissioner may, by regula- tion, prescribe. SEC. 3304. REDEMPTION OF STAMPS. (a) AurrORIZATION.- The Commissioner, subject to regulations prescribed by the Secretary, may, upon receipt of satisfactory evi- dence of the facts, make allowance for or redeem such of the stamps, issued under authority of law, to denote the payment of any internal revenue tax, as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected. (b) METHOD AND CONDITIONS OF ALLOWANCE. -Such allowance or redemption may be made, either by giving other stamps in lieu of the stamps so allowed for or redeemed, or by refunding the amount or value to the owner thereof, deducting therefrom, in case of re- payment, the percentage, if any, allowed to the purchaser thereof; but no allowance or redemption shall be made in any case until the stamps so spoiled or rendered useless shall have been returned to the Commissioner, or until satisfactory proof has been made show- ing the reason why the same can not be returned; or, if so required by the said Commissioner, when the person presenting the same can not satisfactorily trace the history of said stamps from their issuance to the presentation of his claim as aforesaid. (c) TIAE FOR FILING CLAIMS.- No claim for the redemption of or allowance for stamps shall be allowed unless presented within four years after the purchase of such stamps from the Government. (d) FINALITY OF COMMISSIONER's DECISIONS.- T he finding of facts in and the decision of the Commissioner upon the merits of any claim presented under or authorized by this section shall, in the absence of fraud or mistake in mathematical calculation, be final and not subject to revision by any accounting officer. (e) TOBACCO AND CIGARS. For special provisions relating to redemption of spoiled stamps, In the case of tobacco, snuff, cigars, or cigarettes, see section 2198. SEC. 3305. TRANSMISSION OF STAMPS TO INTERNAL REVENUE OF- FICERS. The transmission of internal revenue stamps to the officers of the internal revenue service shall be made through the mails of the United States in registered packages. Part II-Assessment, Collection, and Refund SEC. 3310. RETURNS AND PAYMENT OF TAX. (a) MONTHLY RETURNs.- All returns required to be made monthly by any person liable to tax shall be made on or before the 10th day of each month, and the tax assessed or due thereon shall be returned by the Commissioner to the collector on or before the last day of each month. (b) OTHER REruRNs. - A ll returns for which no provision is other- wise made shall be made on or before the 10th day of the month suc- ceeding the time when the tax is due and liable to be assessed, and the tax thereon shall be returned as herein provided for monthly returns, and shall be due and payable on or before the last day of the month in which the assessment is so made. (c) ADDITION TAX rN CASE OF NoPAYrMENT.-W hen the said tax is not paid on or before the last day of the month, as aforesaid,

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