Act of 1924. stamps, approved May 12, 1900, as amended, is amended to read as follows: "Provided further, That no claim for the redemption of or allowance for stamps shall be allowed unless presented within four years after the purchase of such stamps from the Government." SEC. 1013. (b) The exemption provided in paragraph (10) of subdivision (a) of section 11 of the Revenue Act of 1916, and in subdivision (10) of section 231 of the Revenue Act of 1918, and in subdivision (10) of section 231 of the Revenue Act of 1921, shall be granted to farmers' or other mutual hail, cyclone, or fire insurance companies (if otherwise exempt under such paragraphs), whether or not such organizations were of a purely local character. Any taxes assessed against such organizations shall, subject to the statutory period of limitations properly applicable thereto, be abated, credited or refunded. PENALTIES. SEC. 1017. (a) Any person required under this Act to pay any tax, or required by law or regulations made under authority thereof to make a return, keep any records, or supply any information, for the purposes of the computation, assessment, or collection of any tax imposed by this Act, who willfully fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution. SEC. 1017. (b) Any person required under this Act to collect, account for and pay over any tax imposed by this Act, who willfully fails to collect or truthfully account for and pay over Act of 1924. such tax, and any person who willfully attempts in any manner to evade or defeat any tax imposed by this Act or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. SEC. 1017. (c) Any person who willfully (1) aids or assists in the preparation or presentation of a false or fraudulent return, affidavit, claim, or document, authorized or required by the internal revenue laws, or (2) procures, counsels, or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. SEC. 1017. (d) Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, and VIII, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected. No penalty shall be assessed under this subdivision for any offense for which a penalty may be assessed under authority of section 3176 of the Revised Statutes, as amended, or for any offense for which a penalty has been recovered un Act of 1924. Act of 1921. Act of 1918. der section 3256 of the Revised Statutes. SEC. 1017. (e) The term "person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. INTEREST ON REFUNDS AND CREDITS. INTEREST ON REFUNDS AND SEC. 1324. (a) That upon the SEC. 1019. Upon the allowance of a credit or refund of any in- allowance of a claim for the reternal-revenue tax erroneously fund of or credit for internal or illegally assessed or collected, revenue taxes paid, interest shall or of any penalty collected with- be allowed and paid upon the out authority, or of any sum total amount of such refund or which was excessive or in any credit at the rate of one-half of manner wrongfully collected, in- 1 per centum per month to the terest shall be allowed and paid date of such allowance, 480 as folon the amount of such credit or lows: (1) if such amount was refund at the rate of 6 per cen- paid under a specific protest settum per annum from the date ting forth in detail the basis of such tax, penalty, or sum was and reasons for such protest, paid to the date of the allow- from the time when such tax was ance of the refund, or in case paid, or (2) if such amount was of a credit, to the due date of not paid under protest but the amount against which the pursuant to an additional assesscredit is taken, but if the amount ment, from the time such addiagainst which the credit is taken tional assessment was paid, or is an additional assessment, then (3) if no protest was made and to the date of the assessment, the tax was not paid pursuant to of that amount. The term "ad- an additional assessment, from ditional assessment” as used six months after the date of filin this section means a further ing of such claim for refund or assessment for a tax of the same character previously paid in part. INTEREST ON JUDGMENTS. SEC. 1020. Section 177 of the Judicial Code, as amended, is reenacted without change, as follows: credit. The term "additional SEC. 1324. (b) Section 177 of "SEC. 177. No interest shall "SEC. 177. No interest shall be be allowed on any claim up to allowed on any claim up to the the time of the rendition of time of the rendition of judgjudgment by the Court of ment by the Court of Claims, Claims, unless upon a contract expressly stipulating for the payment of interest, except that interest may be allowed in any unless upon a contract expressly 480 Where a taxpayer accepted a check for the amount of the principal of a refund and interest thereon to the date of the approval of the schedule of over-assess ment by the Commissioner of Internal Revenue, he could not thereafter maintain a suit in the Court of Claims against the United States for interest computed for |