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DEDUCTIONS OF AMOUNTS DUE BY CLAIMANTS, ETC.

Art. 268. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That when any final judg. ment recovered against the United States or other claim, duly allowed by legal authority, shall be presented to the Secretary of the Treasury for payment, and the plaintiff or claimant therein shall be indebted to the United States in any manner, whether as principal or surety, it shall be the duty of the Secretary to withhold payment of an amount of such judgment or claim equal to the debt thus due to the United States; and if such plaintiff or claimant assents to such set-off, and discharges his judgment or an amount thereof equal to said debt or claim, the Secretary shall execute a discharge of the debt due from the plaintiff to the United States. But if such plaintiff denies his indebtedness to the United States, or refuses to consent to the set-off, then the Secretary shall withhold payment of such further amount of such judgment, or claim, as in his opinion will be sufficient to cover all legal charges and costs in prosecuting the debt of the United States to final judgment. And if such debt is not already in suit, it shall be the duty of the Secretary to cause legal proceedings to be immediately commenced to enforce the same, and to cause the same to be prosecuted to final judgment with all reasonable dispatch. And if in such action judgment shall be rendered against the United States, or the amount recovered for debt and costs shall be less than the amount so withheld as before provided, the balance shall then be paid over to such plaintiff by such Secretary, with six per centum interest thereon, for the time it has been withheld from the plaintiff.

STATUTES OF LIMITATION.

Art. 269. Sec. 3228 (Rev. Stat., U. S.).—All claims for the refunding of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of action accrued: Provided, That claims which accrued prior to June six, eighteen hundred and seventy-two, may be presented to the commissioner at any time within one year from said date. But nothing in this section shall be construed to revive any right of action which was already barred by any statute on that date.

Section 14 (a), act of September 8, 1916, provides that upon the examination of any return of income made pursuant to the act of August 5, 1909, levying an excise tax, and the acts of October 3, 1913, September 8, 1916 (and same act as amended Oct. 3, 1917), and the act of October 3, 1917, levying an income tax, "and for other purposes," if it shall appear that amounts of tax have been paid in excess of those properly due, the taxpayer shall be permitted to present a claim for refund thereof notwithstanding the provisions of section 3228 of the Revised Statutes.

Art. 270. The lodging of an appeal (claim for refund) made out in due form with the proper collector of internal revenue, for the purpose of transmission to the Commissioner of Internal Revenue in the usual course of business under the requirements of the regula

tions of the Secretary of the Treasury, is in legal effect a presentation of the appeal to the commissioner. (14 Otto, 728; 28 Int. Rev. Rec., 87.)

Art. 271. All claims for the refunding of taxes should be received 759 by the collector and forwarded to the Commissioner of Internal Revenue. In no case should the collector refuse to forward a claim. for the reason that it was not presented to him within two years after payment of tax.

Art. 272. The collector should keep a perfect record, in the book 760 furnished for the purpose, of all claims presented to the commissioner, and must certify as to each claim whether it has been before presented or not.

Art. 273. If any claim on form 46 or 47 is presented without the 761 affidavit of the deputy collector, the reason for the omission must be given.

If in any case, after a full investigation, the collector can not cer- 762 tify to the facts set forth in the affidavits, he should state the reason for his dissent, and allow the party to corroborate his statements by such other proof as he may be able to furnish.

All amendments in the statement of facts in claims must be made 763 under oath.

All copies should be certified to be true ones.

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Care should be taken to certify, in every instance where a previous 765 claim has been presented in the same case, the date of the previous claim.

When an affidavit is made upon form 46 by some other party than 766 the one against whom the tax was assessed, the name of the party assessed should appear upon the outside of that form.

When a firm is the claimant the claim should be in the name of the 767 firm; but a member of the firm or authorized agent or attorney should swear to the facts set forth, including that of membership or agency, and should subscribe his individual name. The artificial person, to wit, the firm, can not make oath.

In claims for abatement or refunding the collector will in all cases 768 insert in his certificate the full amount of the assessment, and not simply the amount claimed.

When the collector has twice collected the tax upon the same 769 assessment he will charge himself with the duplicate payment on form 58; and when a claim is made he will state in his certificate, upon form 46, that he has so charged himself with said amount, stating the month, list, page, line, amount, and date of payment.

When a claim for refunding is made on the ground of a duplicate 770 assessment and payment, the collector will certify to the duplicate assessment and payment on form 46, giving the full amount both of

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the assessment and of the payment, and will also give the page, list, and line in each case.

Many of the rules for the preparation of claims upon form 47 are equally applicable to the preparation of those upon form 46. They should be followed wherever they are not manifestly inapplicable.

CLAIMS FOR SUMS RECOVERED BY SUIT.

Art. 274. Claims for sums of money recovered by suit for any of the causes, and against any of the officers, enumerated in section 3220, Revised Statutes, should be made upon form 46. The claimant should state the grounds of his claim under oath, giving the names of all the parties to the suit, the cause of action, date of its commencement, the date of the judgment, court in which it was recovered, and its amcunt. To this affidavit there should be annexed a duly certified copy of the record of the court in the case, copy of the final judgment, certificate of probable cause, and itemized bill of costs paid receipted by the clerk or other proper offcer of the court.

Art. 275. Section 989, Revised Statutes.-When a recovery is had in any suit or proceeding against a collector or other officer of the revenue for any act done by him, or for the recovery of any money exacted by or paid to him, and by him paid into the Treasury, in the performance of his official duty, and the court certifies that there was probable cause for the act done by the collector or other officer, or that he acted under the directions of the Secretary of the Treasury, or other proper officer of the Government, no execution shall issue against such collector or other officer; but the amount so recovered shall, upon final judgment, be provided for and paid out of the proper appropriation from the Treasury. 774 In view of the foregoing provisions protecting the collector from personal liability in case the court certifies that there was probable cause for the act done by him, it will be observed that it is for the interest of the collector to see that in all cases where judgment is rendered against him the court shall be asked to give the certificate of probable cause.

775 If the judgment debtor shall have already paid the amount recovered against him, the claim should be made in his name, and the ffidavit should state the exact amount paid by him. There should also be a certificate of the clerk of the court in which the judgment was recovered (or other satisfactory evidence), showing that the judgment has been satisfied, and specifying the exact sum paid in its satisfaction, with a detail of all items of cost paid, or for which the judgment debtor is liable.

APPENDIX.

INCOME TAX ACTS.

Income tax act of September 8, 1916, as amended by act of October 3, 1917, and war income tax act of October 3, 1917, effective October 4, 1917, except as otherwise provided.

[Public No. 271, 64th Congress-H. R. 16763.]

AN ACT To increase the revenue, and for other purposes.

TITLE I.-INCOME TAX.

PART I.-ON INDIVIDUALS.

SEC. 1. (a) That there shall be levied, assessed, collected, and paid annually upon the entire net income received in the preceding calendar year from all sources by every individual, a citizen or resident of the United States, a tax of two per centum upon such income; and a like tax shall be levied, assessed, collected, and paid annually upon the entire net income received in the preceding calendar year from all sources within the United States by every individual, a nonresident alien, including interest on bonds, notes, or other interest-bearing obligations of residents, corporate or otherwise.

(b) In addition to the income tax imposed by subdivision (a) of this section (herein referred to as the normal tax) there shall be levied, assessed, collected, and paid upon the total net income of every individual, or, in the case of a nonresident alien, the total net income received from all sources within the United States, an additional income tax (herein referred to as the additional tax) of one per centum per annum upon the amount by which such total net income exceeds $20,000 and does not exceed $40,000, two per centum per annum upon the amount by which such total net income exceeds $40,000 and does not exceed $60,000, three per centum per annum upon the amount by which such total net income exceeds $60,000 and does not exceed $80,000, four per centum per annum upon the amount by which such total net income exceeds $80,000 and does not exceed $100,000, five per centum per annum upon the amount by which such total net income exceeds $100,000 and does not exceed $150,000, six per centum per annum upon the amount by which such total net

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income exceeds $10,000 and does not exceed $200,000, seven per centum per annum upon the amount by which such total net income exceeds $200,000 and does not exceed $250,000, eight per centum per annum upon the amount by which such total net income exceeds $250,000 and does not exceed $300,000, nine per centum per annum upon the amount by which such total net income exceeds $300,000 and does not exceed $500,000, ten per centum per annum upon the amount by which such total net income exceeds $500,000 and does not exceed $1,000,000, eleven per centum per annum upon the amount by which such total net income exceeds $1,000,000 and does not exceed $1,500,000, twelve per centum per annum upon the amount by which such total net income exceeds $1,500,000 and does not exceed $2,000,000, and thirteen per centum per annum upon the amount by which such total net income exceeds $2,000,000.

For the purpose of the additional tax there shall be included as income the income derived from dividends on the capital stock or from the net earnings of any corporation, joint-stock company or association, or insurance company, except that in the case of nonresident aliens such income derived from sources without the United States shall not be included.

All the provisions of this title relating to the normal tax on individuals, so far as they are applicable and are not inconsistent with this subdivision and section three, shall apply to the imposition, levy, assessment, and collection of the additional tax imposed under this subdivision.

(c) The foregoing normal and additional tax rates shall apply to the entire net income, except as hereinafter provided, received by every taxable person in the calendar year nineteen hundred and sixteen and in each calendar year thereafter.

INCOME DEFINED.

SEC. 2. (a) That, subject only to such exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.

(b) Income received by estates of deceased persons during the period of administration or settlement of the estate, shali be subject to the normal and additional tax and taxed to their estates, and also

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