II.

FORMS FOR CORPORATION

BLANKS.

No. 9.

The [Boston Trust Company] of [Boston] in the County of [Suffolk] and [ 3d] District of the State of [Massachusetts] makes and renders the following return of all gains, profits, or income received by or accrued to said [Company], from the first day of January, 1894, to the thirty-first day of December, 1894, both days inclusive, pursuant to the provisions of the Internal Revenue Laws.

No. 10.

Statement of all interest, annuities, and dividends declared due or paid to shareholders, stockholders, policy holders, or depositors by the [Boston Trust Company], from the first day of January, 1894, to the thirty-first day of December, 1894, both days inclusive, and of all undivided profits of said [Company]on hand or added to any fund, and amount of net annual profits, or income, of said [Company], used for construction, enlargement of plant, or any other expenditure or investment, paid from the net annual profits of said [Company] for said year, pursuant to the provisions of the Internal Revenue Laws.

I, [John Doe,* President], of the [Boston Trust Company] do swear (or affirm), that the foregoing return contains a true, full, regular, and accurate account of all the gains, profits, and income received by or accrued to said [Company], from the first day of January, 1894, to the thirtyfirst day of December, 1894, both days inclusive, and a true and complete statement of the net profits or income of said [Company] for said year, and the true amount and kind of operating and business expenses thereof; and of all dividends, interest, or annuities declared due or paid by said [Company]; and of all undivided profits thereof; and the amount of net profits or income used for construction, enlargement of plant, or investment, as therein specified; and that the above questions have been fully aud truthfully answered.

Sworn to and subscribed before me this day of—, 1895.

[John Doe, *President of the Boston Trust Company.]

*"President," "Cashier," "Secretary," as the case may be, of resident corporations, etc. "Resident Manager," or "Resident Agent,” as the case may be, of foreign corporations, etc.

A foreign corporation could add at end after "answered :" "This return is for all business conducted by said Company in the United States."

CHAPTER XIII.

APPEALS AND REMEDIES.

For appeals from the decision of the collector or deputy collector, see Regulations, page 161.

There can be no appeal to the courts to test the validity of an assessment unless payment is made under protest in some form, as otherwise payment would be deemed voluntary; but while a written protest would in all cases be most convenient, there is no statutory requirement that the protest shall be made in writing. Wright v. Blakeslee, 101 U. S., 179.

U. S. REV. STAT., SEC. 3226. No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of (the) Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof, and a decision of the Commissioner has been had therein: Provided, That if such decision is delayed more than six months from the date of such appeal, then the

said suit may be brought, without first having a decision of the Commissioner at any time within the period limited in the next section.

U. S. REV. STAT., SEC. 3227. No suit or proceeding for the recovery 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, shall be maintained in any court, unless the same is brought within two years next after the cause of action accrued: Provided, That actions for such claims which accrued prior to June six, eighteen hundred and seventy-two, may be brought within one year from said date; and that where any such claim was pending before the Commissioner, as provided in the preceding section, an action thereon may be brought within one year after such decision and not after. But no right of action which was already barred by any statute on the said date shall be revived by this section.

U. S. REV. STAT., SEC. 3228. 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. 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.

U. S. REV. STAT., SEC. 3229. The Commissioner of Internal Revenue, with the advice and consent of the Secretary of the Treasury, may compromise any civil or criminal case arising under the internalrevenue laws instead of commencing suit thereon; and, with the advice and consent of the said Secretary and the recommendation of the Attorney-General, he may compromise any such case after a suit thereon has been commenced. Whenever a compromise is made in any case there shall be placed on file in the office of the Commissioner the opinion of the Solicitor of Internal Revenue, or of the officer acting as such, with his reasons therefor, with a statement of the amount of tax assessed, the amount of additional tax or penalty imposed by law in consequence of the neglect or delinquency of the person against whom the tax is assessed, and the amount actually paid in accordance with the terms of the compromise.