Sig ?1TliE a We-#1 NTER ,,,,1 ag t modiéed blt am ddoct. eropioiveepor oictbe A Vomel ·§tate$.`aad (2) oo salt, ac-tion, or proceeding to eaaal, a ~;;;{»dif§•r’, {§¥~§* BI"& _ fSh§n" be to ,,,3,,,.,-;,,;ucri» by jay coort of the cUnited States. (Jima 2; 1924, s aol po. e. %4..§‘19®. 48 Stat. 91*9.) p , . _ _·'_ v use. Coeduéveswm of Soéags nad decisiom by,-Catania ,,;,3M; of ·I¤t@l.Revm¤e.--1a the almaceot fread or metake 1; ,,, ,,,,,;,e.Emgtka.l calculation, toe endian ot facto by and the .c ,;._-rhymes of the b e-M ioaer of Iateraal Reveoue upon- ~g ,;,,.8 myim or nay claim prwoted xmiaizthorlaed by the e icseresl reveozre lawa (after awroval by the Secretary ot the la ilreesoryi loxeew the ry to authorized to approve the some`} sball exwpbls gvided @01:10Bs 1,211 to! 1222, be `ti szalgect to review by any other admialstrative or- accounting a ..sa-er, employee, or agent of the United Statm. (June 2, 1924, g 41:1 {tai., c. @4.8% .1w7;43 Stat. 3-to.) 1 _ Q . . _ A · s ‘ 1251. Retmotivo e§ect of regalatieea or Treasury deci- s sions.-(a»;~ la a· regulation or Trwsury decision relating _0 to the iotemal reveoee laws, made by the _ Commissioner ot 1 letcreal Beveooe or the Semfetaryi of the Treasury, ori by the 3 ,-. llllK1i§i®i}€f with the- approval ot the Secretary, is reversed —$l;.~ g sicbseqaeot regulation or Treasury decision, and such e riecrell is pot il®edlately or Qrequired. by- a deci-; t. aloe of al eoart of compcteat jurisdiction, _ such aubmqaeht regu-· c lation or Trusory decision may, la the discretion of the com- ;v ‘rsi§,oio.oer, with the approval of the Secretary, be applied with- X 0 oat retroactive.-caect U · _ x _. p E {tx) No tax shall be levied, assessed, or collected? under the s yruwislo-as ot wpter 17 ot this title oa any article _ sold or ll lessw by the ·maaatactarer, producer, cor importer, it jat . the I time of the sale or mse·there_Zwa.s ·aa_ existing ruling, regula- E tics, or Treasury holding that-F the oale. at of sock article was not taxabk,.-and _, the manufacturer, producer, *1* or wr 0¤_t)1' OWREIBMQ ot Bitch lftlcle, _ QI relying, apos: [the, »-rullm, regulation, or Treasury decision. p (Joao 2, 1924,1}.61 p. m., c. S 1,008, 43 Stat.-341.) _ . ‘· c 1252. Mode of-eoilecting taxes not iapocidenlly provided s for.--1:1 all eases the of the tax im- I
byaectiona Mg 248, to%4,`·441_to,45d,-and 1
of this tltle,. or aay_ M.her“lawr in rdatlou .to‘¤-internal revmue 4 is oct @@117 proildedefor la title the tax_ahall 'be·`3 collected-to maoaer as the com .~: 0&E1',_·’Fith the approval of the ml! Preecribe. -(B. 8. I 8447; _Feh. 2}, 1919, _C| c. l8,§ _ ,40_Stnt. 1143.) · I _· . .' _- _` . `I l?§3. of taxa; administrative and a penalty ·!¤®Qblé.-5-Whether or not the method of a
aa;} ta; by sections ,211 to 220. 223. 224. a
245, lll tovwe, 702,.781, 792"to 797,.8%, 831 to 834, 871, 872, 881 _.t· to 887 or this title is provided thereto, any such tax . c clay, trader rgalatiom pr@rim by the commluloaer, with the ¤ approval of the &cretary, be collected by stamp; coupon, aerial-f . v numbered ticket, or otmr _ » ble devlce or method. as a may be nec ry or helpful la a complete and prompt oz collection ol; the All administrative aad peaalty provisions: 0 ot chapter 18, ii eo tar as applimble, shall apply to the collec- p tion ot any tai which the “ com i ’ loaer_, determhzee or pre- , scribes shall collected in each manner. (Feb. 2d, 1919, t; c. 18, 5 1807, 49 Stat. $1143; Nov. 1921, c. 138, 5 1301, 42 t* Stat.a3%; Jaae_2, 4.01 p. m;, c. Q 1022, 43iStat..34'(.), 0 1254. nad rctaxg,;..ockhoiled ent - to} d certain returns; returns on aotiw from com- b misoioaerg--(a) Every permo liable to aay__tax 'impoaed by this 0 title, or 'tor the collection . shall keep such c reader under oath each atatemeota such returns; arid 3 comply with such rules and regulations, as the commiwloner, with the approval of the Secretary of the Treasury, may from b time to tim prescribe. ; — ` ‘ · · l ~6 ` 86270°=·—26·———-—¤4 Y · i ,
mm;. umwxvi § 1259 §(h) gwlicucvcr im cbc iuément of the commimoucr nccm ary hoimay xcquirc anyawrsoc., Q5 mticc mrvcd own him, o make ·»a return, rcmlcr under oath ci i h statements, or kccp srch records- osqthe commissioner ou§cicnt to show vhcther or not such person is Habtc to tm:. 0 ~ ~ tc) The commimioncr; with the approvgzi of the ’Sccrct'éary, nay. `by 'rcgtilation prescribe that any mmm required by hsptcrs 4 to 8 and 14 to 17, inclusive, ot this fifte to bc txirdcr mth may, if the omomitof the tax covered thércby is not in F txccss of $10, be signed or acknowledged www two witnesses nstcad of under 0§thQ ” _ · _» ‘ I t i j' (·d)» Any oath or a§rm·atio¤ required by the provisions of » his title, or regulatiozis made- under authoritx theréoi, iscyi be tdministcrcd by any omcer éuthorized to. administer mths for rencral purooscs `by the law of- the United States or of stty itatc, Territory, or pocscmiou ot the Umtcé States, wherein ucti oath, or cmirmatiou ié a mistered, or by any mz mcer of the United States. ·(Fcb,` g4, 1919, c. ,18, ji 1395, 309, 40 Stat. 1143; Nov._%,· 1921, cL‘136, ii 13,00, -1%3, 42 Stat. 209; June 2, 19z4, 4.01 p. m., c. 234, { ww, Stat. “ 0 .), r 1255. Credit sales; recovery of bi venéor.-—Wh~cr· 0 vcr in this title a to: is required to be pole} by the pmcmscr 0» the yehdor at the time of a 8312.. ¤¤Q stick cate is matic; oa rcdit, then, u¤dcr—rcgu»1gtions prescribed by the commiwicmr, with the approval ot the Secretary, the tax my, at tm optics ·t the jcndor, be returned and mid by him to _` `_United_ States as it paid to him by the purchaser ct the time of the aIé,j•=ind_ in such case the vendor bore a right of amicm in- a¤y»cot1rt,ot_,compct¢nt# jurisdiction the. purchase: or the amount of the tax so returned ané mid to the United · itatcs. 1(Feb. 24, 1919, c. 18, ia 1310, Stat. 1143.) _ ‘ »
Overpaymcuts; ind overc¤l@im af taxi and
cfrmd.-y-In; the case 'ot_ any ovc c¤t or ovcrcollcctiou og ,¤y—¢¤g· ;by »¤u¤;m¤·q, 16 anti- rz or my versqii, making such _0v*crpaymentV_ or my tnkg , rrcdit therdor agpinst taxes Lducmpon any monthly rctum, and hall mikctrcfimd of anycxcéqsive `gméuntcoilcctcd 53 z o owé »mpcr`app1icstio11 by person '(F¢. 24, ,919, c. -18,; fj 1310, 40_Stat1 11431; Nor. ,1821, ·c. 1%, { 1304, 2 Stat. 309; Iu¤oj2, 1924,-4,01 p..m,,`cQ·2354, { M t 1257. Jurisdiction of ; courts; 0 Phodistrict courts of the United Stata ct i@ncc at the ‘ Jnited States are inycstcd»;with such gluriwictioa to ~ make S md issue, both' `iu Actions gt low and mlm in equity, writsi rnd orders *912, injunction, and ot no cxca.t’_repub1im, craters tpoointing receivers, and such other xml ono o rénidcr such judgment? md in proper ascs both lcgcl _ am} equitable relief togjctpcr, as may be necessary (or appropriate for the _ cuforccment ot the prc» isiong of this title. Tlfc remedies providcd, by this section ml scction_12& ot this tit1c_arc in addition to wd not cxcltisivc I any and gil.-othér remedies, of the United States in such courts ·r ~ otherwise to enforce stick provisions., (3'tiuc 2, 1924, 4,01 ». m., c. Q 1025* (a, b), 4apsm. $$8.,)- ~ ‘ r A i 1258, Sa§c; compelling attendance ofrwitncsscs or‘prM¤c» ion of books papers.—y—If any person is summoned under his titlc to apmar, to testify oi to produce books, mpcrs, or »ther "tluta, the District court of the United States for the listrict in rvbich such person residcs shall hare 0 jurisdiction »y» appropriate process to compel suco attendance, testimony ·r production of books, papers,. or other data. (Feb. 24, j1919, . 18, § 1318,40 Stat. 1149.; Nov. 23, 1921, c. 136, { 1310, 42 Stat. L10; June 2, 1924, 4.01 p. iu., c.‘234, § 1025 (_a), ,43 Stat. 348.) i 1259. Contracts `with _Unitod States; ming with and access »y cémmissionér to data.—gEi#cry0‘pcrson, who op-or after April i, 1917, has entered--irxto gziy coixtract, undertaking, or agree-
