310 SIXTY-SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. m M °' M- ARTICLES nxroirrnn. ,;£°'§,“,;E§“;..,$°*,§‘{,°,§’;‘{: Sec. 1305. That imder such rules and regulations as the Commis- °“"i°“°*P°'°°°· sioner with the approval of the Secreta may prescribe, the taxes imposed under the provisions of Titles vi? VII or IX shall not apply in respect to articles sold or leased for export and in due course so ,,%°°;§df° °‘P°“°' exported. Under such rules and regulations the amount of any internal-revenue tax erroneously or egally collected in respect to exported articles may be refunded to the exporter of the article, instead of to the manufacturer, if the manufactiuer waives any claim for the amount so to be refunded. Fractions olacent. Fn.Ac·r1oNAL PARTS or A omrr. Pr°mi°°S{°°` Sec. 1306. That in the payment of any tax under this Act not plgyable by stamp a fractional part of a cent shall be disre arded ess it amounts to one-half cent or more, in which case it shall be increased to 1 cent. B°*"'“" Rnrumvs. ¤·¤]¤ii°{¤yb;¤»s;Z?°u°d Sec. 1307. That whenever in the judgment of the Commissioner necessary he may require any person, by notice served upon him, to make a return or such statements as he deems sufficient to show whether or not such person is liable to tax. Examination of ¤¤¤•¤¤¤•1 wi¤¤¤¤¤¤¤· EXAMINATION OF BOOKS AND WITNESSES. ,,,,§,°},f§,,‘,i’,,,‘,f{,?,§f,‘? ‘° Sec. 1308. That the Commissioner, for the p1u·pose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any revenue agent or inspector designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to e mcluded in the return, and may re uire the attendance of the person rendering the return or of any ogcer or employee of such person, or the attendance of any other person having knowledge in the premises, and may take his testimon with reference to e matter required by law to be included in such ret1u•n, with power to administer oaths to such person or persons. , U|!¤¤¤¤¤¤¤¤y ¤¤¤¤=- UNNECESSARY i·1xAiuNA·r1oNs. ,,,§°‘°“°“°° °° “‘“"" Sec. 1309. That no taxpayer shall be subjected to unnecessary examinations or investigations, and onlfy one inspection of a taxpayer’s books of account shall be made or each taxable year unless the taxpayer requests otherwise or unless the Commissioner, after investigation, notifies the taxpayer in writing that an additional inspection is necessary. Jurisdiction of aura. Jmusnioriox or oormrs. s·;K§`Z°°?a°i°}£°»‘¤°:;ilefZ. Sec. 1310. (a) That if any person is summoned under this Act to appear, to testify, or to ro uce books, papers or other data, the district court of the United) States for the district in which such person resides shall have jurisdiction by approipriate process to compel such km I attendance, testimony, or production 0 books, papers, or other data. ° "°°°°”’* °°°‘ (b) The district courts of the United States at the instance of the United States are hereby invested with such jurisdiction to make apd issue,_both in actions at law and suits in equity, writs and orders o mjunction, and of ne exeat republica, orders appointing receivers,
