the said Secretary shall refund the same to the owners thereof out of any moneys in the Treasury not otherwise appropriated. And when any distilled spirits are hereafter destroyed by accidental fire or other casualty, without any fraud, collusion, or negligence of the owner thereof, after the time when the same should have been drawn off by the gauger and placed in the distillery-warehouse provided by law, no tax shall be collected on such spirits so destroyed, or, if collected, it shall be refunded upon the production of satisfactory proof that the spirits were destroyed as herein specified.

Act May 27, 1872, c. 218, § 1, 17 Stat. 162. Act March 1, 1879, c. 125, § 6, 20 Stat. 341.

This section, as enacted in the Revised Statutes, was amended by adding, at the end of the section as originally enacted, the provisions beginning with the words, "And when any distilled spirits are hereafter destroyed," etc., to the end of the section as set forth here, by Act March 1, 1879, c. 125, § 6, cited above.

The provisions of this section were extended to grape brandy accidentally destroyed while stored in fortifying room on winery premises, by Act June 7, 1906, c. 3046, § 5, post, § 6121.

(R. S. § 3222. Temporary.)

This section provided that the preceding section should take effect in all cases of loss which had occurred since January 1, 1868. It is omitted as temporary merely.

§ 5946. (R. S. § 3223, as amended, Act March 1, 1879, c. 125, § 3.) When tax on lost spirits is indemnified by insurance.

When the owners of distilled spirits in the cases provided for by the two preceding sections may be indemnified against such tax by a valid claim of insurance, for a sum greater than the actual value of the distilled spirits before and without the tax being paid, the tax shall not be remitted to the extent of such insurance.

Act May 27, 1872, c. 218, § 2, 17 Stat. 162. Act March 1, 1879, c. 125,. 3, 20 Stat. 333.

This section, as enacted in the Revised Statutes, was amended by inserting, after the words "valid claim of insurance," the words "for a sum greater than the actual value of the distilled spirits before and without the tax being paid," as set forth here, by Act March 1, 1879, c. 125, § 3, cited above.

A similar provision relating to spirits withdrawn for exportation was made by Act Dec. 20, 1879, c. 1, § 2, post, § 6056.

The provisions of this section were extended to grape brandy accidentally destroyed while stored in fortifying room on winery premises, by Act June 7, 1906, c. 3046, § 5, post, § 6121.

§ 5947. (R. S. § 3224.) Suits to restrain assessments or collection of taxes.

No suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court.

Act March 2, 1867, c. 169, § 10, 14 Stat. 475.

§ 5948. (R. S. § 3225.) Suits to recover taxes collected under second assessment; burden of proof as to fraud.

When a second assessment is made in case of any list, statement, or return, which in the opinion of the collector or deputy collector was false or fraudulent, or contained any understatement or undervaluation, no taxes collected under such assessment shall be recovered by any suit, unless it is proved that the said list, statement, or

return was not false nor fraudulent, and did not contain any understatement or undervaluation.

Act July 13, 1866, c. 184, § 9, 14 Stat. 111. Act Dec. 24, 1872, c. 13, § 1, 17 Stat. 401.

§ 5949. (R. S. § 3226, as amended, Act Feb. 27, 1877, c. 69, § 1.) Suits for recovery of taxes wrongfully collected.

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 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.

Act July 13, 1866, c. 184, § 19, 14 Stat. 152. Act June 6, 1872, c. 315, § 44, 17 Stat. 257. Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 248.

This section, as enacted in the Revised Statutes, was amended by striking out, after the words "Commissioner of," the word "the," to read as set forth here, by Act Feb. 27, 1877, c. 69, § 1, cited above.

§ 5950. (R. S. § 3227.) Limitation of suits for recovery of taxes wrongfully collected.

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. Act June 6, 1872, c. 315, § 44, 17 Stat. 257.

§ 5951. (R. S. § 3228.) Claims for refundment; limitation.

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.

Act June 6, 1872, c. 315, § 44, 17 Stat. 257.

§ 5952. (R. S. § 3229.) Compromises.

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 internal-revenue 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.

Act July 20, 1868, c. 186, § 102, 15 Stat. 166.

§ 5953. (R. S. § 3230.) Discontinuances of criminal prosecutions. No discontinuance or nolle prosequi of any prosecution under section three thousand two hundred and fifty-seven shall be allowed without the permission in writing of the Secretary of the Treasury and the Attorney-General.

Act March 31, 1868, c. 41, § 7, 15 Stat. 60.

R. S. § 3257, mentioned in this section, is set forth post, § 5993.

§ 5954. (R. S. § 3231.) Continuances of internal-revenue cases. It shall be lawful for any court in which any suit or criminal proceeding arising under the internal-revenue laws may be pending, to continue the same at any stage thereof, for good cause shown on motion by the district attorney.

Act July 20, 1868, c. 186, § 102, 15 Stat. 166.

§ 5955. (R. S. § 3232.) Trade or business not to be carried on un

til tax paid.

No person shall be engaged in or carry on any trade or business hereinafter mentioned until he has paid a special tax therefor in the manner hereinafter provided.

Act July 13, 1866, c. 184, § 9, 14 Stat. 113.

R. S. §§ 3232-3241, 3243, so far as applicable, were made to extend to and include and apply to special taxes imposed by Act Aug. 2, 1886, c. 840, § 3, as amended by Act May 9, 1902, c. 784, § 2, on manufacturers of and dealers in oleomargarine, by provisions of that section set forth post, § 5977, and to special taxes imposed by Act May 9, 1902, c. 784, § 4, on manufacturers of and dealers in process or renovated butter or adulterated butter, by similar provisions of that section, set forth post, § 5967.

§ 5956. (R. S. § 3233.) Trade or business to be registered. Every person engaged in any trade or business on which a special tax is imposed by law shall register with the collector of the district his name or style, place of residence, trade or business, and the place where such trade or business is to be carried on. In case of a firm or company, the names of the several persons constituting the same, and their places of residence, shall be so registered.

Act July 13, 1866, c. 184, § 9, 14 Stat. 113. Act Dec. 24, 1872, c. 13, § 1, 17 Stat. 401.

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§ 5957. (R. S. § 3234.) Persons in partnership at same place liable for only one tax.

Any number of persons doing business in copartnership at any one place shall be required to pay but one special tax.

Act July 13, 1866, c. 184, § 9, 14 Stat. 115.

§ 5958. (R. S. § 3235.) Payment of one special tax not to cover several places of business.

The payment of the special tax imposed shall not exempt from an additional special tax the person carrying on a trade or business in any other place than that stated in the collector's register; but nothing herein contained shall require a special tax for the storage of goods, wares, or merchandise in other places than the place of business, nor, except as hereinafter provided, for the sale by manufacturers or producers of their own goods, wares, and merchandise, at the place of production or manufacture, and at their principal office or place of business, provided no goods, wares, or merchandise. shall be kept except as samples at said office or place of business. Act July 13, 1866, c. 184, § 9, 14 Stat. 113.

§ 5959. (R. S. § 3236.) When more than one pursuit is carried on in same place by same person at same time.

Whenever more than one of the pursuits or occupations hereinafter described are carried on in the same place by the same person at the same time, except as hereinafter provided, the tax shall be paid for each according to the rates severally prescribed.

Act July 13, 1866, c. 184, § 9, 14 Stat. 114.

(R. S. § 3237. Superseded.)

This section made all special taxes due on the first Monday of May in each year, or on commencing any business on which a tax was imposed, and in the former case the tax should be reckoned for one year, and in the latter case it should be reckoned proportionately from the 1st of the month in which the liability to a special tax commenced to the 1st day of May following. It was superseded by Act Oct. 1, 1890, c. 1244, § 53, post, § 5960. 5960. (Act Oct. 1, 1890, c. 1244, § 53.) When special tax to be

due, how reckoned; returns. That all special taxes shall become due on the first day of July, eighteen hundred and ninety-one, and on the first day of July in each year thereafter, or on commencing any trade or business on which such tax is imposed. In the former case the tax shall be reckoned for one year; and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to a special tax commenced to the first day of July following. * * And it shall be the duty of special tax payers to render their returns to the deputy collector at such times within the calendar. month in which the special tax liability commenced as shall enable him to receive such returns, duly signed and verified, not later than the last day of the month, except in cases of sickness or absence, as provided for in section three thousand one hundred and seventy-six of the Revised Statutes. (26 Stat. 624.)

This section was part of the McKinley Tariff Act, cited above.

The first part of this section was similar to the language of R. S. § 3237,