Act of 1924. Act of 1921. Act of 1918. OVERPAYMENTS AND OVER COLLECTIONS. SEC. 1023. In the case of any overpayment or overcollection of any tax imposed by Title V483 or VI,483 the person making such overpayment or overcollection may take credit therefor against taxes due upon any monthly return, and shall make refund of any excessive amount collected by him upon proper application by the person entitled thereto. ARTICLES EXPORTED. SEC. 1024. Under such rules and regulations as the Commissioner with the approval of the Secretary may prescribe, the taxes imposed under the provisions of Title IV483 or VI483 shall not apply in respect of articles sold or leased for export and in due course so exported. Under such rules and regulations the amount of any internal-revenue tax erroneously or illegally collected in respect of exported articles may be refunded to the exporter of the article, instead of to the manufacturer, if the manufacturer waives any claim for the amount so to be refunded. SEC. 1318. That if any person is summoned under this Act to appear, to testify, or to produce books, papers or other data, the district court of the United States for the district in which SEC. 1025. (a) If any person SEC. 1310. (a) That if any is summoned under this Act to person is summoned under this appear, to testify, or to produce Act to appear, to testify, or to books, papers, or other data, the produce books, papers or other district court of the United data, the district court of the States for the district in which United States for the district in such person resides shall have which such person resides shall such person resides shall have jurisdiction by appropriate pro- have jurisdiction by appropriate jurisdiction by appropriate proccess to compel such attendance, process to compel such attend- ess to compel such attendance, testimony, or production of ance, testimony, or production testimony, or production of books, papers, or other data. of books, papers, or other data. books, papers, or other data. SEC. 1025. (b) The district SEC. 1310. (b) The district The district courts of the courts of the United States at courts of the United States at United States at the instance of the instance of the United States the instance of the United States the United States are hereby inare hereby invested with such are hereby invested with such vested with such jurisdiction to jurisdiction to make and issue, jurisdiction to make and issue, make and issue, both in actions both in actions at law and suits both in actions at law and suits at law and suits in equity, writs in equity, writs and orders of in equity, writs and orders of in- and orders of injunction, and of injunction, and of ne exeat re- junction, and of ne exeat repub- ne exeat republica, orders appublica, orders appointing re- lica, orders appointing receivers, pointing receivers, and such ceivers, and such other orders and such other orders and proc- other orders and process, and to 483 Titles IV, V, and VI, pp. 386-390. Act of 1924. Act of 1921. Act of 1918. and process, and to render such ess, and to render such judg- render such judgments and dejudgments and decrees, granting ments and decrees, granting in crees, granting in proper cases in proper cases both legal and proper cases both legal and equi- both legal and equitable relief toequitable relief together, as may table relief together, as may be gether, as may be necessary or be necessary or appropriate for necessary or appropriate for the appropriate for the enforcement the enforcement of the provi- enforcement of the provisions of of the provisions of this Act. The sions of this Act. The remedies this Act. The remedies hereby remedies hereby provided are in hereby provided are in addition provided are in addition to and addition to and not exclusive of to and not exclusive of any and not exclusive of any and all any and all other remedies of the all other remedies of the United other remedies of the United United States in such courts or States in such courts or other- States in such courts or other- otherwise to enforce such proviwise to enforce such provisions. wise to enforce such provisions. sions. SEC. 1025. (c) The paragraph SEC. 1310. (c) Paragraph added by section 1310 of the "twentieth" of section 24 of the Revenue Act of 1921 at the end Judicial Code is amended by adof paragraph Twentieth of sec-ding at the end thereof the foltion 24 of the Judicial Code, re- lowing new paragraph: lating to the jurisdiction of district courts, is reenacted without change, as follows: . "Concurrent with the Court of Claims, of any suit or proceeding, commenced after the "Concurrent with the Court passage of the Revenue Act of of Claims, of any suit or pro- 1921, for the recovery of any ceeding, commenced after the internal-revenue tax alleged to passage of the Revenue Act of have been erroneously or illegal1921, for the recovery of any ly assessed or collected, or of any internal-revenue tax alleged to penalty claimed to have been have been erroneously or illegal- collected without authority or ly assessed or collected, or of any sum alleged to have been any penalty claimed to have been excessive or in any manner collected without authority or wrongfully collected, under the any sum alleged to have been internal-revenue laws, even if the excessive or in any manner claim exceeds $10,000, if the colwrongfully collected, under the lector of internal revenue by internal-revenue laws, even if whom such tax, penalty, or sum the claim exceeds $10,000, if the was collected is dead at the time collector of internal-revenue by such suit or proceeding is comwhom such tax, penalty, or sum menced." was collected is dead at the time such suit or proceeding is commenced." FRAUDS ON PURCHASERS. SEC. 1026. Whoever in connection with the sale or lease, or offer for sale or lease, of any article, or for the purpose of making such sale or lease, makes any statement, written or oral, (1) intended or calculated to lead any person to believe that any part of the price at which such article is sold or leased, or offered for sale or lease, consists of a tax imposed under the authority of the United States, or (2) ascribing a particular part of such price to a tax imposed under the authority of the United States, knowing that such SEC. 1329. That wherever by SEC. 1029. Wherever by the SEC. 1320. That wherever by laws of the United States or reg- the laws of the United States the laws of the United States ulations made pursuant thereto, or regulations made pursuant or regulations made pursuant any person is required to fur- thereto, any person is required thereto, any person is required nish any recognizance, stipula- to furnish any recognizance, to furnish any recognizance, tion, bond, guaranty, or stipulation, bond, guaranty, or stipulation, bond, guaranty, or undertaking, hereinafter called undertaking, hereinafter called undertaking, hereinafter called "penal bond," with surety or "penal bond", with surety or "penal bond," with surety or sureties, such person may, in lieu sureties, such person may, in sureties, such person may, in lieu of such surety or sureties, de- lieu of such surety or sureties, of such surety or sureties, deposit as security with the official deposit as security with the offi- posit as security with the offihaving authority to approve cial having authority to approve cial having authority to approve such penal bond, United States such penal bond, United States such penal bond, United States Liberty bonds or other bonds or Liberty bonds or other bonds or Liberty bonds or other bonds of notes of the United States in a notes of the United States in a the United States in a sum equal sum equal at their par value to sum equal at their par value to at their par value to the amount the amount of such penal bond the amount of such penal bond of such penal bond required to required to be furnished, to- required to be furnished, to be furnished, together with an gether with an agreement au- gether with an agreement au- agreement authorizing such ofthorizing such official to collect thorizing such official to collect ficial to collect or sell such bonds or sell such bonds or notes so or sell such bonds or notes so de- so deposited in case of any dedeposited in case of any default posited in case of any default in fault in the performance of any in the performance of any of the performance of any of the of the conditions or stipulations the conditions or stipulations of conditions or stipulations of such of such penal bond. The acceptsuch penal bond. The accept- penal bond. The acceptance of ance of such United States ance of such United States bonds such United States bonds or bonds in lieu of surety or sureor notes in lieu of surety or notes in lieu of surety or sure- ties required by law shall have sureties required by law shall ties required by law shall have the same force and effect as inhave the same force and effect the same force and effect as in- dividual or corporate sureties, as individual or corporate sure- dividual or corporate sureties, or or certified checks, bank drafts, ties, or certified checks, bank certified checks, bank drafts, post-office money orders, or cash, drafts, post-office money orders, post-office money orders, or cash, for the penalty or amount of or cash, for the penalty or for the penalty or amount of such penal bond. The bonds amount of such penal bond. The such penal bond. The bonds or deposited hereunder, and such bonds or notes deposited here- notes deposited hereunder, and other United States bonds as under and such other United such other United States bonds may be substituted therefor from States bonds or notes as may be or notes as may be substituted time to time as such security, substituted therefor from time therefor from time to time as may be deposited with the Treasto time as such security, may be such security, may be deposited urer, or an Assistant Treasurer deposited with the Treasurer of with the Treasurer of the United of the United States, a Govthe United States, a Federal re- States, a Federal reserve bank, ernment depository, Federal Reserve bank, or other depositary or other depositary duly desig- serve bank, or member bank, duly designated for that purpose nated for that purpose by the which shall issue receipt thereby the Secretary, which shall is- Secretary, which shall issue re- for, describing such bonds so sue receipt therefor, describing ceipt therefor, describing such deposited. As soon as security such bonds or notes so deposited. bonds or notes so deposited. As for the performance of such As soon as security for the per- soon as security for the perform- penal bond is no longer neces |