729 ¤·1rLE 26.-zzvmx house, cr any pcrscn ln the service of such owner, agent, or 1 supérlntendeqt, or any rectlhor or wholesale liquor dealer, 1 or any person lu the service qt such rectlmr or wltolesalo z liquor dealer, to use his bramls, or to discharge any of the 1 duties imposed upon htm by law, ho. shall, for each offense so 1 committed. pay a Hua not exceeding $1,000, in the discretion et the court. (R. S. { 3290.) l W _ · _] 67. Fraudulent inspection, gauging or proof.-·—Evei·y gauger a who mnkcé any false or fraudulent inspection, gquglng, or 1 pmol shall phy x paucity of $1,000, and be lined. not legs than 4 $$00 mar- more than $5,000; and ylmprlsoued not less than three 4 nmnths nor more than three years; (HL. S. S 3292}) ( 4 S8. Same; laws impodxig Bucs applicable to.-——A11 sections q of this Code gud parts of sections imposing tunes, penalties, 4 up mixer punishment for_0ll?ex1scs committed by up internal- 1 rl~s·onée omcer or other otllcer of the Department; of the §l`rew.§· »-1 my of the United .States,‘ or under any bureau therecf, shall g
- ¤;»;»iy to all persons whomsoever, employed, appointed, dr acting‘¤ ·
m¤1¢·x· the authority of any internal avenue law, or any rcyenué ·. pw\,isi·;>n. of any law of the Unitk<l§i:t¢é, when 'such perspjxs l me designated .0r ft g us~ officerg r d deputies, lor persons- .° having; tlxccustody or‘§lJp0si*tion of any public money. (Feb.; F S, 1875, ce. 36, § 23, 18 Stat. 3l2.) , t · '_ _ 69. Injuries to i¤tcmal·rcvc¤¤e'_0$¢ers or agents; suits for damages.———If any officer appointed uiidcrmincl by virtue "of any iuwrzaul-rcvenug law or any p$son acting under or by€"auth0r· lay of any such oflicér, `slmll receive any injury to his person ur pmpen·ty, in the discharge of this duty, qhder quy.lgw_ of the ` l‘1»iu~d States tortlle ccllectiou of taxes, he shall bé entitled to maintain suiyééamagc therefor, in the district court of ‘ the United Stat , lu the district wherein the DKNY doing the . injury may reside cr shall be `found.$ The provisions bf this . »:··4·1i4>1: shall apply to luternal·rcvcm1e agents as fully as t0_ iuu·marmveuuc olllcers. (R. S. H 3152, 3171;- Mar. 1, 1879, c. 1 125, 62, E Stat. 329: Mar.~*·3, 1911, ic? 231,15 291, 36 Stat. 1167.`)_ f 78. Rutrictica an paypent, for IBfVl¢&l—-*··N0 0§cér or clérk. i xi·h<>»e duty lt is to make payments oi: account of tlxé salary l or wages of any omcer or person employed in connection with ; the iutemnlaeveuue service, shall make my bgymcut to may 3 otiimr my person so cmployad on account ot servicu mudcred, t ~ or of snléry; unless such oélxér or param: ·sé ta paid has é t made AM subscribed an with that; durm: the period for which Q hc is to whe pay, neither he,` nor my ll ¢== 0£_ his family, has rwelvcdreither bersoually, or by the intervention of mother Q party, nnyqmamey cr compewntlcm of my dwcriptlmx whatever, i 110; my pramises for the same, either directly or indirectly, Q im: rendered or to ‘bé rendered., or wth performed .01* 1 to be peffcrhed, in cmmactlop with thq internal rcrenue; or tas purchased, for like services cr 1cm may manmmc- l twser, ccmsiweé, agent, or otluér person 'whamscever, any mer— clmmllsc nt mss than @1o.r retail ‘mb.rket prices therefor. {lt. S, { 1790.) , l . _ . A ° 7l_. Accepting cr anything fer campranilse M vidatim af lun by district a.tt&y¤ ar iauhals.-—-·Every dfstrict atmmcy or marshal who d nv m : lor accepts, or attempts tc collect; directly cr indirectly, as payment or- sift ‘ cr 'ctherwlse, my sum ct money or futher prepcrty at value 5 ·fm· the compromise, adjustment, GI settlanient bt hay charge or comivlalnt for in; vinlatlcn -m· $1% violation. gt any pro- _ vision at me lutemal-revenue lam; Sxmt as exprmly author- _ lzcd by law to do wl, shall be held to lac gulltyct ai mlsde·- · mmncr, and shall be Sued in elcubla the sum or yaluc at the marley m· property 'mmvw or Aem¢mled, ~ be tmprlscmwj for not wa than one nor ·m0:e dma tch yqm. (B- sa §_ 817G.)· " c » ° · ¢ 72. gala, and farms.-··rTlng 915 the- Treasmy shall prwcrlbe forms of émrlw, aaxths, bands, and 3 cther phjpcrs, and rulw and reguwtlcu. M lnccuslktcxat with J
NAL REVENUE § 73 law, to be used under. and in the execution and enforcement ot the various provisions of the internal-revenue laws; and he shall give such directions to collectors and prescribe such rules and terms t0_ be observed by them as may be necessary for the proper éxegutiou of the law. (R. S. 5 251.) ‘ 73.* Use of appropriation for salaries in payment of expenses of collectors.- deputy collectors, and so forth, when attenetiing trial {cr examination.-—No part of the appropriation for salaries and expenses ot collectors of internal revenue, deputy collectors, gaugers, Btorekeepers, st0rekeeper—gaugers, clerks, messengers, and janitor; in internal-revenue ofiices, and other necessary miscellaneous expenses in coliecting internalrevenue taxes shall be used. in defraying the expenses ot any ofiicer, designated above, subptrnéed by the United States court to attend apy trial befpre a United States court or preliminary examination before any United States commissioner, which expenses shall be paid from the appropriation for "~Feés of witnemes, United States c0urts."i (Jan. 22, 1925, Q. '87,"Tit1e I, 43 Stat. .770.) . Chapter 3.-ASSESSMENTS AND COLLECTIONS. Sec,. _ · , _ r Q1. Cauvass for objects Vot taxation. » . 92. Enterfhg premises where taxable articles are kept. 93. Returié of persons Ijaile to tax. _ 9§1._N0tice‘·tu me retulrn by collector; summons. ’ 95. "Sume; service of summons. 96. Same; failure to qbcy summons. .' 97. Failure to make return; returns by collectors; making or amend· “ ing returne by eomxixissioner;. extension ot time for Bling; -=assessment. . _ — 98. Same; addition t0‘tax for failure to tile; additive: in case of _ fraud; collection. _ ‘ 99. False return, or refusing in produce books. ’ 100. Taxableproperty owned byyponresidents. 101, Lists, when taken and h0w._dé1mmi1xated. 102. Aésmsments by commissioner; correction of lists. 103. Collectors andwiepeties to collect all taxes. 104. Notice and demand. — ..5 x 105; Limitation on time for aéessmeht or collection at internal-rev- `· enue taxes. , 106. Emma; evading ga: by fran;} cr etherqise. 10712* Cqilectiem of tax by ·di¤t1’aint br proceeding in court; proceedings · for collection oftax yitheut meament. 10%. Edfeet `ct existiixg limitations. _ · Im. Payment eteamz-; certined cheeks; ultimate payment. _ _ 110. Same; United States eerti§c¤tu of indetsteeinm and uncertmed {buck!. “ _ 4 ` 111. Same; fractional parts of s {sent disregarded. 112. Receipt for taxes. . ° » - 113., Same; ineeme ts:. _ 114. Monthly retwras and special returns; when tnx_p•.y¤bke.._ 115. Lien ter taxes. · . ' 116. Distratnt ter tstxu. ‘ 117. Same"; levy. ‘ `2 ~, _ — 118. Same; exhibit at evidences relating te preperty. 1219. Same; ex:. _ * . 9 120. Same: sale of property subject to tax. _ 121. Same: sake of property; puecham. for United States. 122. Same; restoration of pmperty an payment betqre sate. 123. Same: e¤eet of certificate at sale. . 124. Same; when preperty get dtvisibte. 125. Reel estatepsele to satisfy taxes. F 128. Same; ·preeeedin.gs. · 127. Same: certiuente of purehaae: deed. 128.. Same; deed primmtacie evidence. 129. Same; place et seisere. . . 136. Same; redemption: prior to sale. 1811 Same; reéemptfeu after sale. 132. Same: record of aries; evidence. 132. Seem; reeerd et mdemptiesm. 134. &1eeeas!ve wheres. 135. Fees anti charset in where cases. _ 136. Chancery preeadings against reel estate. 137. Ctmrée of reel estate acquired by United States. _ 138. Lists seat te district where party and resides eg has property. 139. Depesttoriea for i¤temel~x·e»·e¤ue moneys. 14—0._C01Lé<:t§0¤s paid into Treasury daily; exception. 141. Collector`: meuthly statement.
