SIXTYYNINTH CONGRESS. Sass. I. C11. 27. 1926. 85 become final, be credited or refunded to the executor as provided in ”’*" ’*’· section 3220 of the Revised Statutes, as amended. Such refund shall “}§,§,§'j°,,§,, °' °’°°“ be made either (11) if claim thereforawas tiled within the riod of ` limitation provi ed for by law, or (2) if thepetition was {killed with the Board within four years after the tax was paid, or, in the case off.! tax imposed by this title, within three years after the tax was pai . Sno. 320. (a) Whoever knowingl makes an false statement in J '“"’*{'§°m “°{°"‘“’° any notice or return required to be {Jed under this title shall be liable . W an Am to a penalty of not exceeding $5,000, or imprisonment not exceeding one year, or both. (b) Whoever fails to comply with any duty imposed upon him ,u§'*;gg*ug>;1;°{,;*gga¤£k· by section 304, or, having in his possesswn or control an record, mzeimauodam. ml fi e, or paper, containinfg or supposed to contain any infbrmation concerning the estate o the decedent, or, having in his possession or control ang property comprised in the gross estate of the decedent, fails to exhi it the same upon request to the Commissioner or any collector or law officer of t e United States or his duly authorized deputy or agent, who desires to examine the same in the performance of his duties under this title, shall be liable to a penalty of not ex: ceeding $500, to be recovered, with costs of suit, in a civil action in the name of the United States. Sno. 321. (a) The term " resident " as used in this title includes ,,,;,`d‘{g'},*,”“°{,$°l°{‘;¤Y§ a citizen of the United States with respect to whose pro rty 8***** °°¤”'°” Chm- any probate or administration proceedings are had in the Ullited ,,.¤ mnbhto mk States Court for China. Where no part of the glross estate of u no atm in umm such decedent is situated in the United States at t e time of his °°°°°°‘ death, the total amount of tax due under this title shall be paid to M pm in Umm or collected by the clerk of such court, but where any part of the sam it muws: ol gross estate of such decedent is situated in the United States ‘""“°*· at the time of his death, the tax due under this title shall be paid to or collected by the collector of the district in which is situated the part of the gross estate in the United States, or, if such part is situated in more than one district, then the collector of such district as may be designated by the Commissioner. mm 0, com to M, (b) For the pu ose of this section the clerk of the United uwuscm. States Court for Uhina shall be a collector for the territorial jurisdiction of such court, and taxes shall be collected by and paid to him in ·the same manner and subject to the same pro- visions of law, includin penalties, as thetaxes collected by and paid to a collector in the Tlnited States. Ammdmu, 0, Ac, Sno. 322. (a) Subdivision (a) of section 301 of the Revenue Act anim. of 1924 is amended to read as follows: ,dY°l‘*3’°'3°°‘°m°“d` "Sac. 301. (a) In lieu of the tax imposed by Title IV of the m'§g§g;;‘,jf;g§,g;g;*§j Revenue Act of 1921, a tax equal to the sum of the following per- °dV¤l.u.p.27v.¤m¤¤c- centages of the value of the net estate '(determined as provi e in ‘ section 303) is hereby imposed upon the transfer of the net estate of every decedent dying after the enactmentsof this Act, whether a resident or nonres1dent of the United States: mm "1 per centum of the amount of the net estate not in excess of $50 000 · "’2 per centum of the amount by which the net estate exceeds $50,000 and does not exceed $150,000; "3 per centum of the amount by which the net estate exceeds $150,000 and does not exceed $250,000; "4 per centum of the amount by which the net estate exceeds $250,000 and does not exceed $450,000; " 6 per centum of the amount by which the net estate exceeds $450,000 and does not exceed $7 50,000;
