Page:United States Statutes at Large Volume 63 Part 1.djvu/144

 PUBLIC LAWS-CH. 139-MAY 24,1949 62 Stat. 973. 28 U. S. C., Supp. II, § 2411. 62 Stat. 933 . 28 U. 8. C., Supp. 11, § 1346. Ante, pp. 62,101. 62 Stat. 980. 28 U. S. C., Supp. II, prec. 12631. 62 Stat. 980. 28 U. 8. C., Supp. 11, 2631. 62 Stat. 982. 28 U. S. C., Supp. II, §2641. 62 Stat. 982 . 28 U. S. C., Supp. II, §2671. 62 Stat. 983. 28 U. 8S.C., Supp. II, 2672. Ante, p. 62. process of the court with a copy of the complaint upon the United States attorney for the district in which the action is brought or upon an assistant United States attorney or clerical employee designated by the United States attorney in writing filed with the clerk of the court in which the action is brought and by sending copies of the process and complaint, by registered mail, to the Attorney General of the United States at Washington, District of Columbia. In such actions the United States may appear and answer, plead or demur within sixty days after such service or such further time as the court may allow." . SEC. 120. Section 2411 of title 28, United States Code, is amended to read as follows: "§ 2411. Interest "(a) In any judgment of any court rendered (whether against the United States, a collector or deputy collector of internal revenue, a former collector or deputy collector, or the personal representative in case of death) for any overpayment in respect of any internal-revenue tax, interest shall be allowed at the rate of 6 per centum per annum upon the amount of the overpayment, from the date of the payment or collection thereof to a date preceding the date of the refund check by not more than thirty days, such date to be determined by the Com- missioner of Internal Revenue. The Commissioner is authorized to tender by check payment of any such judgment, with interest as herein provided, at any time after such judgment becomes final, whether or not a claim for such payment has been duly filed, and such tender shall stop the running of interest, whether or not such refund check is accepted by the judgment creditor. "(b) Except as otherwise provided in subsection (a) of this section, on all final judgments rendered against the United States in actions instituted under section 1346 of this title, interest shall be computed at the rate of 4 per centum per annum from the date of the judgment up to, but not exceeding, thirty days after the date of approval of any appropriation Act providing for payment of the judgment." SEC. 121. The analysis of chapter 169 of title 28, United States Code, immediately preceding section 2631 of such title is amended by striking out the item "2642. Disqualification of judge.';, and inserting in lieu thereof: "2642. Amendment of protests, appeals and pleadings." SEC. 122 . The second paragraph of section 2631 of title 28, United States Code is amended by striking out the words "and without regard to any invalidity of the original appraisement", and inserting in lieu thereof the following: "or that the original appraisement for any reason may be held invalid or void". SEC. 123. Title 28, United States Code, is further amended by in- serting, immediately after section 2641, a new section, as follows: "§ 2642. Amendment of protests, appeals and pleadings "The Customs Court under its rules and in its discretion may permit amendment of protests, appeals for reappraisement, applications for review, petitions for remission and pleadings.". SEC. 124. Section 2671 of title 28, United States Code, is amended by striking out "offict", appearing in the quoted words in the third defini- tion contained in such section, and inserting in lieu thereof the word office. SEC. 125. The third paragraph of section 2672 of title 28, United States Code, is amended by striking out the figure "2678", and insert- ing in lieu thereof "2677". 106 [63 STAT.

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