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Titles of revenue acts.

Persons for

merly in the de

respect to any period after December 31, 1917: Provided further, That the assessment and collection of all estate taxes, and the imposition and collection of all penalties or forfeitures, which have accrued under Title II of the Revenue Act of 1916 as amended by the Act entitled, "An Act to provide increased revenue to defray the expenses of the increased appropriations for the Army and Navy and the extensions of fortifications, and for other purposes," approved March 3, 1917, or Title IX of the Revenue Act of 1917, shall be according to the provisions of Title IV of this Act. In the case of any tax imposed by any part of an Act herein repealed, if there is a tax imposed by this Act in lieu thereof, the provision imposing such tax shall remain in force until the corresponding tax under this Act takes effect under the provisions of this Act. SEC. 1402. That if any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment has been rendered.

SEC. 1403. That the Revenue Act of 1916 is hereby amended by adding at the end thereof a section to read as follows:

"SEC. 903. That this Act may be cited as the 'Revenue Act of 1916.'"

SEC. 1404. That the Revenue Act of 1917 is hereby amended by adding at the end thereof a section to read as follows:

"SEC. 1303. That this Act may be cited as the 'Revenue Act of 1917.'"

SEC. 1405. That this Act may be cited as the "Revenue Act of 1918."

SEC. 1407. That the provisions of section 5 of the Act entitled "An Act making appropriations for the service of the Post Office Department for the fiscal year ending June 30, 1918, and for other purposes," approved March 3, 1917, relating to intoxicating liquors in interstate commerce, as amended by section 1110 of an Act entitled "An Act to provide revenue to defray war expenses, and for other purposes," approved October 3, 1917, be, and the same are hereby, made applicable to the District of Columbia. See p. 115.

EXTRACTS FROM THE REVISED STATUTES.

SEC. 190. It shall not be lawful for any person appointed after partments not to the first day of June, one thousand eight hundred and seventy-two, prosecute claims as an officer, clerk, or employe in any of the Departments, to in them within act as counsel, attorney, or agent for prosecuting any claim

two years.

Certified copies

of papers admissible as evidence.

Costs in inter

against the United States which was pending in either of said Departments while he was such officer, clerk, or employe, nor in any manner, nor by any means, to aid in the prosecution of any such claim, within two years next after he shall have ceased to be such officer, clerk, or employee.

(20 Op. Atty. Gen. 696.)

SEC. 882. Copies of any books, records, papers, or documents in any of the Executive Departments, authenticated under the seals of such departments, respectively, shall be admitted in evidence equally with the originals thereof.

SEC. 969. When a suit for the recovery of any penalty or fornal-revenue suits feiture accruing under any law providing internal revenue is upon information from other than brought upon information received from any person other than a collector, etc. collector, deputy collector, or inspector of internal revenue, the United States shall not be subject to any costs of suit.

Costs when paid by defendant.

SEC. 974. When judgment is rendered against the defendant in a prosecution for any fine or forfeiture incurred under a statute of the United States, he shall be subject to the payment of costs; and on every conviction for any other offense not capital, the court may in its discretion award that the defendant shall pay the costs of the prosecution.

SEC. 1784. No officer, clerk, or employe in the United States Prohibition of Government employ shall at any time solicit contributions from contributions, presents, etc., to other officers, clerks, or employes in the Government service official superiors. for a gift or present to those in a superior official position; nor shall any such officials or clerical superiors receive any gift or present offered or presented to them as a contribution from persons in Government employ receiving a less salary than themselves; nor shall any officer or clerk make any donation as a gift or present to any official superior. Every person who violates this section shall be summarily discharged from the Government employ.

SEC. 3182. The Commissioner of Internal Revenue is hereby Commissioner

authorized and required to make the inquiries, determinations, ments. to make assess

Correc

and assessments of all taxes and penalties imposed by this Title, tion of incom-
or accruing under any former internal revenue act, where such plete or imper-
fect lists within
taxes had not been duly paid by stamp at the time and in the man-
fifteen months.
ner provided by law, and shall certify a list of such assessments
when made to the proper collectors respectively, who shall pro-
ceed to collect and account for the taxes and penalties so certified.
Whenever it is ascertained that any list which has been or shall be
delivered to any collector, is imperfect or incomplete in conse-
quence of the omission of the name of any person liable to tax,
or in consequence of any omission, or understatement, or under-
valuation, or false or fraudulent statement contained in any re-
turn made by any person liable to tax, the Commissioner of In-
ternal Revenue may, at any time within fifteen months from the
time of the delivery of the list to the collector as aforesaid, enter
on any monthly or special list the name of such person so omitted,
together with the amount of tax for which he may have been or
shall become liable, and also the name of any such person in re-
spect to whose return, as aforesaid, there has been or shall be any
omission, undervaluation, understatement, or false or fraudulent
statement, together with the amount for which such person may
be liable, above the amount for which he may have been or shall
be assessed upon any return made as aforesaid; and he shall
certify and return such list to the collector as required by law.
And all provisions of law for the ascertainment of liability to
any tax, or the assessment or collection thereof, shall be held to
apply, so far as may be necessary, to the proceedings herein au-
thorized and directed.

256 U. S. 450, U. S. v. Boze Yuginovich. T. D. 3205.
Assessments based on estimates are legal.

144 Fed. 886.

Notice and demand of taxes.

SEC. 3184. Where it is not otherwise provided, the collector shall in person or by deputy, within 10 days after receiving any list of taxes from the Commissioner of Internal Revenue, give notice to each person liable to pay any taxes stated therein, to be left at his dwelling or usual place of business, or to be sent by mail, stating the amount of such taxes and demanding payment thereof. If such person does not pay the taxes within 10 days after the service or the sending by mail of such notice, it shall be penalty. the duty of the collector or his deputy to collect the said tax with a penalty of 5 per centum additional upon the amount of taxes, and interest at the rate of 1 per centum a month.

269 Fed. 995, Thome v. Lynch.

Five per cent

Returns, when

SEC. 3185. All returns required to be made monthly by any per- to be made, and son liable to tax shall be made on or before the tenth day of each when tax paymonth, and the tax assessed or due thereon shall be returned by able. the Commissioner of Internal Revenue to the collector on or before the last day of each month. All returns for which no provision is otherwise made shall be made on or before the tenth day of the month succeeding the time when the tax is due and liable to be assessed, and the tax thereon shall be returned as herein provided for monthly returns, and shall be due and payable on or before the last day of the month in which the assessment is so made. When the said tax is not paid on or before the last day of the month, as aforesaid, the collector shall add a penalty of 5 per

centum, together with interest at the rate of 1 per centum per month, upon such tax from the time the same became due; but no interest for a fraction of a month shall be demanded: Provided, That notice of the time when such tax becomes due and payable is given in such manner as may be prescribed by the Commissioner Five per cent of Internal Revenue. It shall then be the duty of the collector, penalty and interest at 1 per in case of the nonpayment of said tax on or before the last day of cent per month. the month, as aforesaid, to demand payment thereof, with 5 per centum added thereto, and interest at the rate of 1 per centum per month, as aforesaid, in the manner prescribed by law; and if said tax, penalty, and interest, are not paid within ten days after such demand, it shall be lawful for the collector or his deputy to make distraint therefor, as provided by law.

Lien for taxes.

Taxes collecti

Property empt from

traint.

T. D. 1414.

SEC. 3186 [as amended by sec. 3, act of Mar. 1, 1879 (20 Stat., 327).] If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the United States from the time when the assessment list was received by the collector, except when otherwise provided, until paid, with the interest, penalties, and costs that may accrue in addition thereto, upon all property and rights to property belonging to such person.

282 Fed. 332, U. S. v. Zerbey.

Osterburg v. Union Trust Co. 93 U. S. 424; U. S. v. Snyder, 149 U. S. 210; U. S. v. Curry, 201 Fed. 371; U. S. v. San Juan County, T. D. 3298.

SEC. 3187. If any person liable to pay any taxes neglects or ble by distraint. refuses to pay the same within ten days after notice and demand, it shall be lawful for the collector or his deputy to collect the said taxes, with five per centum additional thereto, and interest as aforesaid, by distraint and sale, in the manner hereafter provided, of the goods, chattels, or effects, including stocks, securities, and ex- evidences of debt, of the person delinquent as aforesaid: Prodis- vided, That there shall be exempt from distraint and sale, if belonging to the head of a family, the school books and wearing apparel necessary for such family; also arms for personal use, one cow, two hogs, five sheep and the wool thereof, provided the aggregate market value of said sheep shall not exceed fifty dollars; the necessary food for such cow, hogs, and sheep, for a period not exceeding thirty days; fuel to an amount not greater in value than twenty-five dollars; provisions to an amount not greater than fifty dollars; household furniture kept for use to an amount not greater than three hundred dollars; and the books, tools. or implements, of a trade or profession, to an amount not greater than one hundred dollars shall also be exempt; and the officer making the distraint shall summon three disinterested householders of the vicinity, who shall appraise and set apart to the owner the amount of property herein declared to be exempt. 269 Fed. 995, Thome v. Lynch: 282 Fed. 628, Smith v. Gilliam. State exemption laws inapplicable to debts due the United States, U. S. v. Howell, 9 Fed. 674.

Mode of levying distraint.

Taxes can be collected by distraint and suit on the fund at the same time. Harding ". Woodcock, 137 U. S. 43.

SEC. 3188. In such case of neglect or refusal, the collector may levy, or by warrant may authorize a deputy collector to levy, upon all property and rights to property, except such as are exempt by the preceding section, belonging to such person, or on which the said lien exists, for the payment of the sum due as aforesaid, with interest and penalty for nonpayment, and also of such further sum as shall be sufficient for the fees, costs, and expenses of such levy.

Delinquents SEC. 3189. All persons, and officers of companies or corporamust exhibit evidence relating to tions, are required, on demand of a collector or deputy collector property dis- about to distrain or having distrained on any property, or rights of property, to exhibit all books containing evidence or statements relating to the subject of distraint, or the property or rights of property liable to distraint for the tax due as aforesaid.

trained.

SEC. 3190. When distraint is made, as aforesaid, the officer charged with the collection shall make or cause to be made an account of the goods or effects distrained, a copy of which, signed by the officer making such distraint, shall be left with the owner or possessor of such goods or effects, or at his dwelling or usual place of business, with some person of suitable age and discretion, if any such can be found, with a note of the sum demanded, and the time and place of sale; and the said officer shall forthwith cause a notification to be published in some newspaper within the county wherein said distraint is made, if a newspaper is published in said county, or to be publicly posted at the post office, if there be one within five miles, nearest to the residence of the person whose property shall be distrained, and in not less than two other public places. Such notice shall specify the articles distrained, and the time and place for the sale thereof. Such time shall not be less than ten nor more than twenty days from the date of such notification to the owner or possessor of the property and the publication or posting of such notice as herein provided, and the place proposed for the sale shall not be more than five miles distant from the place of making such distraint. Said sale may be adjourned from time to time by said officer, if he deems it advisable, but not for a time to exceed in all thirty days.

Proceedings on distraint.

dis

SEC. 3191. When property subject to tax, but upon which the tax When property sold under has not been paid, is seized upon distraint and sold, the amount of traint is subject such tax shall, after deducting the expenses of such sale, be first to tax, and tax appropriated out of the proceeds thereof to the payment of the tax. not paid. And if no assessment of such tax has been made upon such property, the collector shall make a return thereof in the form required by law, and the Commissioner of Internal Revenue shall assess the tax thereon.

When property sold under dis

SEC. 3192. When any property advertised for sale under distraint, as aforesaid, is of a kind subject to tax, and the tax has traint may be not been paid, and the amount bid for such property is not equal purchased for to the amount of the tax, the collector may purchase the same in United States, etc. behalf of the United States for an amount not exceeding the said tax. All property so purchased may be sold by the collector, under. such regulations as may be prescribed by the Commissioner of Internal Revenue. The collector shall render to the Commissioner a distinct account of all charges incurred in such sales, and, in case of sale, shall pay into the Treasury the surplus, if any there be, after defraying all lawful charges and fees.

trained to be re

SEC. 3193. In any case of distraint for the payment of the taxes Property disaforesaid, the goods, chattels, or effects so distrained shall be re-stored on paystored to the owner or possessor, if, prior to the sale, payment of ment before sale. the amount due is made to the proper officer charged with the collection, together with the fees and other charges; but in case of nonpayment as aforesaid, the said officer shall proceed to sell the said goods, chattels, or effects at public auction (and shall retain from the proceeds of such sale the amount demandable for the use of the United States, and a commission of five per centum thereon for his own use, with the fees and charges for distraint and sale, rendering the overplus, if any there be, to the person who may be entitled to receive the same).

The clause in parenthesis is obsolete in view of subsequent legislation.

Effect of cer

SEC. 3194. In all cases of sale, as aforesaid, the certificate of such sale shall be prima-facie evidence of the right of the officer to tificate of sale. make such sale, and conclusive evidence of the regularity of his proceedings in making the sale, and shall transfer to the purchaser all right, title, and interest of such delinquent in and to the property sold; and where such property consists of stocks, said certificate shall be notice, when received, to any corporation, company, or association of said transfer, and shall be authority to such corporation, company, or association to record the same on their books and records in the same manner as if transferred or assigned by the party holding the same, in lieu of any original

When property distrained is not divisible.

When real es

or prior certificates, which shall be void, whether canceled or not. And said certificates, where the subject of sale is securities or other evidences of debt, shall be good and valid receipts to the person holding the same, as against any person holding, or claiming to hold, possession of such securities or other evidences of debt.

Under Act of May 27, 1908, the gross proceeds must be deposited in the Treasury.

SEC. 3195. When any property liable to distraint for taxes is not divisible, so as to enable the collector by a sale of part thereof to raise the whole amount of the tax, with all costs, charges, and commissions, the whole of such property shall be sold, and the surplus of the proceeds of the sale, after satisfying the tax, costs, and charges, shall be paid to the person legally entitled to receive the same; or, if he can not be found, or refuses to receive the same, shall be deposited in the Treasury of the United States, to be there held for his use until he makes application therefor to the Secretary of the Treasury, who, upon such application and satisfactory proofs in support thereof, shall, by warrant on the Treasury, cause the same to be paid to the applicant.

SEC. 3196. When goods, chattels, or effects sufficient to satisfy tate may be sold the taxes imposed upon any person are not found by the collector to satisfy taxes. or deputy collector, he is authorized to collect the same by seizure and sale of real estate.

seizure and sale

taxes.

Proceedings for SEC. 3197 [as amended by sec. 3, act of Mar. 1, 1879 (20 Stat. of real estate for 327)]. The officer making the seizure mentioned in the preceding section shall give notice to the person whose estate it is proposed to sell by giving him in hand, or leaving at his last or usual place of abode, if he has any such within the collection district where the said estate is situated, a notice, in writing, stating what particular estate is to be sold, describing the same with reasonable certainty, and the time when and place where said officer proposes to sell the same; which time shall not be less than twenty nor more than forty days from the time of giving said notice. The said officer shall also cause a notification to the same effect to be published in some newspaper within the county. where such seizure is made, if any such there be, and shall also cause a like notice to be posted at the post office nearest to the estate seized, and in two other public places within the county; and the place of said sale shall not be more than five miles distant from the estate seized, except by special order of the Commissioner of Internal Revenue. At the time and place appointed, the officer making such seizure shall proceed to sell the said estate at public auction, offering the same at a minimum price, including the expense of making such levy, and all charges for advertising and an officer's fee of ten dollars. When the real estate so seized consists of several distinct tracts or parcels, the officer making sale thereof shall offer each tract or parcel for sale separately, and shall, if he deem it advisable, apportion the expenses, charges, and fees aforesaid to such several tracts or parcels, or to any of them, in estimating the minimum price aforesaid. If no person offers for said estate the amount of said minimum price, the officer shall declare the same to be purchased by him for the United States; otherwise the same shall be declared to be sold to the highest bidder.

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And in case the same shall be declared to be purchased for the United States, the officer shall immediately transmit a certificate of the purchase to the Commissioner of Internal Revenue, and, at the proper time, as hereafter provided, shall execute a deed therefor, after its preparation and the indorsement of approval as to its form by the United States district attorney for the district in which the property is situate, and shall without delay cause the same to be duly recorded in the proper registry of deeds, and immediately thereafter shall transmit such deed to the Commissioner of Internal Revenue.

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