§ -156 TITLE 26.---JNTE to June 2, 1924, denied in whole or in part hemnae of the mevtsionsof Revised Statutes, eeetion 3%, g ei -»»l · e women, prim to im mgm! on June 2, 1924, provided ghetto a wpd aaemment is made; in case of any etatetnent or return, whleh in me opinion of the collect? or deputy eollector {was £@ or fraduient, or contained any undermtement or underralnatien, each messrnent shall not be rmltted, nor shall taxes collected ench a m»ent m refunded, or mid back or recovered hi any suit anim it ia proved that such list, statement or retnrn, was not willfnlly false or fraudulent, and did not contain any willful understatement or undervalnationf may he w and decided without reference to said vieione. (June 2. 1924, 4.01 p. ms., c. $4, §— 101§, $3 Stat. 343.} 158. Suits for recovery of taxes wrongfully collectede-—N0 salt or grroceeding shall he maintained in court for the rccorery of any internal revmne tax alleged to have Been erroneonely or illegally 1%% or collected, or of any penalty claimed to have collected _ without authority, or ot any sm alleged td have been exmave or in any `ma_nner_ wrongfully collected nntll a claim for refund or credit been dnly Sled with the Commlmioner of Internal Revenue, according to the provisions of law in that regrd, and the Erwulations ot the Secretary of the Trmsury ln pursuance thereof; but such suit or proceedim may he maintained, whether or not such tax, penalty, or sam has been paldimdex protest or duress, No 'snch suit or. proceeding shall begun before expiration ot stx months from the date ei nling such claim nnless the comlniaslener renders aldeclalon thereon within that time, nor after the expiration of five ywrs from the date ot the mywt ot ouch tax, penalty, or amn, such eult or proceeding is begun within two years after thediaallowance ot the mrt ot such elaiml to which such suit or proceeding relates. The commissioner shall withixf 90 days after any such disallowance notify the taxgayerthereot by mail. `(R. S. Q 326; Fel;. 27, 1877, c. 69, Q 1; 19 Stat. 248; Nov. 23, 1921, c. 136, § 1318, 42 Stat. 1315; Mar. 4,,1923,_c. 276, Q 2, 42 Stat. 1.%; June 2, 1924, 4.01 p. rn., c. @4, ;§_ 1014(a), $3 Stat. 343.) 157. Claims for rdnadaent; limitathnae-—(a)· All claims for the refunding or crediting of any lnternabrevenue tax' alleged to have been erroneously or illegally assessed or collected, or of any penalty a1l@ to have been-collected vvithout. authority, or of anyemn alleged to have been excessive or ln any manner wrongfully collected must, except as; provided in eection 1065 of this title, be presented to C@iwoner of Internal Revennewithin four yearn next after the payment ot such tax, penalty, orneum. · » _· · — (h) Except as provided in said section 1065 ot this title, claims for credit or refund (other than claims in respect of taxa by the Revmue Act of 1916, the Revenue Act of 1917, or tho»Revenne Act ot 1918) which at the tlnne of the enactment or the Reveune,Act of 1921_wrcre from allowance by the period ot limitation then ln existence, shall not be allowed. (B. 8. { 3%; Nov. 23,1921, c. 138, I 1316, 42 Stat. 314; June 2, 1924, 4.01 p. nl., c. 234, j 1012, 43 Stat. 342.) — · 15&. Comp%im.-—-The Colhmlssioner ot Internal Revenue; with the advice and oownt of the Secretary of the Trmaury, may eompromise any civil or criminal case armng under the internal-revenue lawa instead ot eommenclng snit thereon; and, with the advice and consent of the said Secretary and thereci ° ommendation of the ” Attorney General, che may compromise any such cane after a edit thereon han been wmmenced. Whenever a compromise is made in any case there shall be placed on nie in the 05ce of the commissioner the oplnlon of the Soliciter pt Internal Revenue, or ot the omcer acting as each, with his reasons therefor, with a statement of the axnountot tax assessed, the amount of additional tax or penalty imposed by law in consequence of the neglect or delinquency of the person against whom the tax ~ia’ ass%d, and the amount
¥RNAL REVENUE * 738 nctunllyl paid in accordance with the terms of tho compromig., (R. S. 5 3%.) . ‘ S 159. Cmtinnmces of intern•l·revenne ¢:sos.·5—It shall he lawful for any cotirt in which any bait or criminal procootlim; arising under the llntornnl-revenmo laws gmny be pending. hs continue the same at any stage thereof, for gow cnuso shown on motion by the dlstriét attorney. (Ri S. { $@1.) 168. Dincontindnwes of crininal p nthns.—-—No discos;. timmuce or tnolle prosequi of any promcutiou under section 261
of this title shall, be allowed without the pormimiou ln. writing
of the Secretary of the Treasury and ,.tho Attorney General. (R`. S. { 3230..) E · ` D ’ Chapter 4.--:-SPECIAL TAXES. 181. Trndé or lmsincsm prohibited until speci;} tax pld. · 182. Trhdc or business to be roglstcred. I n 183. Partners stsame plnccflioblelfor only one tn:. . * . 184. Payment of one tax covering several places of _o 185. More than one pursuit carried on in stm place by Time pardon .~ at same time. _ 4 · n · , 186.’ When duo; returns. ,. 187.: Stnmps. ` 188. Same; eihibition. . _ .-189. Llst of taxpayers; exhibition; certlded copy. 190; Death or removal after. gmying tax. . _ 191. Carrirlng on lmsluosag without payments; brewers: penalty. · 192. Same; corporations, tobacco mnnufakztnron, brokers, and so forth. 193. Same; forfoitures; wholunlo liquor dealers, and no — forth. . · · . 194. Same; manufacturers, and dealers in 0leomar¤rlne; penalty. Q195. Somé; manufacturer {of, or ;de•1er· in, or renovated, or ..adultorat•:d"butter; penalty. . _ I '
196. Sumo; manufaoturer of,`or dealer ln, Mies! elrqése. _
‘ 197. Removing tobacco unlawfully, or selling withont mymont ot tax. 198. Buying tobacco fromln manufacturer who hu not paid fox. ` 199. Removal or salem: cigars without paying special tan ’ _ _ 206.._Buying cigars-from manufacturer wboahas not paid tix. 201. Payment of tix; edect our violation of State laws and State tax- ` lation. ,· » _ ‘ _202.·.Speclol taxes; brewers. — — I 203. Sa»me;,mnuufacturers,of stills; drawback. '204. Same; roctiiiers,. `· ‘ , 205. Sumo; retail and wholesale liquor dealers: retail and wholesale I doalera in malt liquors. · ,
- 206.‘_Same: brewers, diatlllers,. end so forth; there bminm pro-
‘ . , himted. ‘ F . ` 207. Mnnufncturera of, or dmlors ij, olconmrgurlno, . _ 208. Manufacturers of, or dealers l , process, renovated, orrndultoratod butter; .t¤x. ‘ · · — - 209. Mnnnfncturcrs of, or dealers tri, Qllcd ‘ 210. Manufacturers or packers of mixed non:. ` 211. Mnmtfacturcrs. lmportérs, produccrsfsnd so ;fo.rth, of opium, coca 3 . Icons, and so forth. ’ _ ‘ ‘ 212. Sang; manufacturers of tobacco., glgnn, and so forth. 213. Samo; brokenk ‘ ‘ ` 214. Same; pawnbrokora. S 215. Some: ship brokers. 216. Same; costmhouno brokers. _ 217. Santo; boprllng `slley and btlljnrd room proprietors. 218, Same; ohootlng gallery proprlrtoro. n 219. Same ;· riding academy prwrirtou. 220. -Samo·: passenger automobilu for hire. — 221. Distillers nolling own §rod¤<:t·"ex@t from npeelsl tax. 222. Brewers egempt from mech] tax nn. denier: in malt llquor. .. 223.. Capital stock tu; domestic land fordn corwnttona. _ _224. Yachts, motor bodtn, and so forth, with aged engines: angling ` boats; where tax inapplicable. ' `-225. Vintners, npotlrecarles, manufacturing chomiato, and daroring extract monufncturon. A , * 226. Retail liquor dealers, on pnmengor trains, steamboat: or other ` vosnols. · _ _ CROSS REFERENCE l · Effectiveness of thin ct1aptor,.5o far as it applies to intoxicating liquor; soo s*ectlo¤_3 of Title 27. . Section 181. Trade or business prohibited nntil special tax péid.—-·;—No porson shall be ongagod in or carry on any trade or businesb hereinafter montionm tmtil he has paid a special tax. therefor in the mntmor hereinafter provided.- (R. S. `§ $@2.)
