the same terms as other public documents. The principal office of the board shall be in the District of Columbia, but the board or any of its divisions may sit at any place within the United States. The times and places of the meetings of the board, and of its divisions, shall be prescribed by the chairman with a view to securing reasonabale opportunity to taxpayers to appear before the board or any of its divisions, with as little inconvenience and expense to taxpayers as is practicable

(1) For the efficient administration of the functions vested in the board or any division thereof, any member of the board may administer oaths, examine witnesses, and require by subpoena ordered by the board or any division thereof and signed by the member (1) the attendance and testimony of witnesses, and the production of all necesgary returns, books, papers, documents, correspondence, and other evidence, from any place in the United States at any designated place of hearing (2) the taking of a deposition before any designated individual competent to administer oaths under this act, and (3) the answer in writing under oath to any question of fact submitted. In the case of a deposition the testimony shall be reduced to writing by the individual taking the deposition or under his direction and shall then be subscribed by the deponent. Any witness summoned or whose deposition is taken under this subdivision shall be paid the same fees and mileage as are paid witnesses in the courts of the United States.

(3) The secretary shall furnish the board with such clerical assistance, quarters, stationery, furniture, office equipment, and other supplies as may be necessary for the efficient execution of the functions vested in it by this section.

(k) The members and employes of the board and employes assigned thereto shall receive their necessary traveling expenses, and their actual expenses incurred for subsisten e while traveling on duty and away from their designated stations in an amount not to exceed $7 per day in the case of members and per day in the case of employes. The board is authorized in accordance with the civil service laws to appoint, and in accordance with the classification act of 1923 to fix the compensation of such employes, and to make such expenditures, including expenditures for personal services and rent at the seat of the government and elsewhere. and for law books books of reference, and periodicals as may be necessary efficiently to execute the function vested in the board, in case such assistants and such expenditures are not suitably provided for by the secretary under subdivision (j). All expenditures of the board shall be allowed and paid upon the presentation of itemized vouchers therefor, signed by the chairman, out of any moneys appropriated for the collection of internal revenue taxe: and allotted to the board or out of any moneys specifically appropriated for the purposes of the board. The board shall be an independent agency in the executive branch of the government,

TITLE X.-GENERAL ADMINISTRATIVE

PROVISIONS.

Laws Made Applicable.

Sec. 1000. All administrative. special or stamp provisions of law, including the law relating to the assessment of taxes, so far as applicable, are hereby extended to and made a part of this act.

Rules and Regulations.

scribe all needful rules and regulations for the enforcement of this act.

Records, Statements and Special Returns. Sec. 1002. (a) Every person liable to any tax imposed by this act or for the collection thereof, shall keep such records, render under oath such statements, make such returns and comply with such rules and regulations, as the commissioner, with the approval of the secretary, may from time to time prescribe. (b) Whenever in the judgment of the commissioner necessary he may require any person, by notice served upon him, to make a return, render under oath such statements or keep such records as the commissioner de ms sufficient to show whether or not such person is liable to tax.

(c) The commissioner, with the approval of the secretary, may by regulation prescribe that any return required by titles IV., V., VI. or VII. to be under oath may, if the amount of the tax covered thereby is not in excess of $10. be signed or acknowledged before two witnesses instead of under oath. (d) Any oath or affirmation required by the provisions of this act or regulations made under authority thereof, may be administered by any officer authorized to administer oaths for general purposes by the law of the United States or of any state, territory or possession of the United States, wherein such oath or affirmation is administered or by any consular officer of the United States.

Sec. 1003. Section 3176 of the revised statutes, as amended, is amended to read as follows:

"Sec. 3176. If any person, corporation, company or association fails to make and file a return or list at the time prescribed by law or by regulation made under authority of law or makes, willfully or otherwise, a fa se or fraudulent return or list. the collector or deputy collector shall make the return or list from his own knowledge and from such in formation as he can obtain through testimony or otherwise. In any such case the commissioner of internal revenue may, from his own knowledge and from such information as he can obtain through testimony or otherwise, make a return or amend any return made by a collector or deputy collector. Any return or list so made and subscribed by the commissioner or by a collector or deputy collector and approved by the commission r. shall be prima facie good and sufficient for all legal purposes.

"If the failure to file a return (other than a return under title II. of the revenue act of 1924) or a list is due to sickness or absence, the collector may allow such further time, not exceeding thirty days, for making and filing the return or list as he deems proper.

"The commissioner of internal revenue shall determine and assess all taxes, other than stamp taxes, as to which returns or lists are so made under the provisions of this section. In case of any failure to make and file a return or list within the time prescribed by law or prescribed by the commissioner of internal revenue or the collector in pursuance of law, the commissioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect no such addition shall be made to the tax. In case a false or fraudulent return or list is willfully made, the commissioner shall add to the tax 50 per centum of its amount.

That this act shall not apply to offenses committed by officers of the United States."

(b) Any prosecution or proceeding under an indictment found or information instituted prior to the enactment of the revenue act of 1921 shall not be affected in any manner by this section, nor by the amendment by the revenue act of 1921 of such act of July 5. 1884, but such prosecution or proceeding shall be subject to the limitations imposed by law prior to the enactment of the revenue act of 1921. Refunds.

Sec. 1011. Section 3220 of the revised statutes, as amended, is re-enacted without change, as follows:

"Sec. 3220. The commissioner of internal revenue, subject to regulations prescribed by the secretary of the treasury, is authorized to remit, refund, and pay back all taxes er oneously or illegally assessed or collected, all penalties collected without authority. and all taxes that appear to be unjustly assessed or excessive in amount or in any manner wrongfully collected; also to repay to any collector or deputy collector the full amount of such sums of money as may be recovered against him in any court, for any internal revenue taxes collected by him, with the cost and expenses of suit; also all damages and costs recovered against any assessor, assistant assessor, collector, deputy collector, agent or inspector, in any suit brought against him by reason of anything done in the due performance of his official duty, and shall make report to congress at the beginning of each regular session of congress of all transactions under this section."

Sec. 1012. Section 3228 of the revised statutes. as amended, is amended to read as follows:

"Sec. 3228. (a) All claims for the refunding or crediting of any internal revenue 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, except as provided in section 281 of the revenue act of 1924. be presented to the commissioner of internal revenue within four years next after the payment of such tax, penalty or sum.

tations properly applicable thereto, be abated, credited or refunded. Limitations Upon Suits and Proceedings by the Taxpayer.

Sec. 1014. (a) Section 3226 of the revised statutes, as amended, is amended to read as follows:

"Sec. 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal revenue 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 a claim for refund or credit has been duly filed with 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; but such suit or proceeding may be maintained, whether or not such tax, penalty or sum has been paid under protest or duress. No such suit or proceeding shall be begun before the expiration of six months from the date of filling such claim unless the commissioner renders a decision thereon within that time, nor after the expiration of five years from the date of the payment of such tax. penalty or sum. unless such suit or proceeding is begun within two years after the disallowance of the part of such claim to which such suit or proceeding relates. The commissioner shall within ninety days after any such disallowance notify the taxpayer thereof by mail."

(b) This section shall not affect any proceeding in court instituted prior to the enactment of this act.

Sec. 1015. Section 3225 of the revised statutes, as amended, is repealed and any claim for credit or refund of taxes imposed by the revenue act of 1916, the revenue act of 1917, the revenue act of 1918, the revheretofore denied in whole or in part because enue act of 1921 or any such act as amended, of the provisions of such section may be reopened and decided without reference to its provisions.

Distraint of Bank Accounts. Sec. 1016. Section 3187 of the revised statutes is amended by inserting after "securities" the words "bank accounts" and a comma.

Penalties.

Sec. 1013. (a) The second proviso of the first section of the act entitled "An act authorizing the commissioner of internal revenue to redeem or make allowance for internal revenue 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."

(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 limi

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 com

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.

(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 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.

(c) Any person who willfully (1) aids or

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, both, together with the costs of prosecution. (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 under section 3256 of the revised stat-. utes.

(e) The term "person" as used in this sc tion includes an officer or employe of a corporation or a member or employe of a partnership who, as such officer, employe or member, is under a duty to perform the act in respect of which the violation occurs

Revised Statutes.

Sec. 1018. Sections 3164, 3165, 3167, 3172 and 3173 of the revised statutes, as amended. are re-enacted without change, as follows:

"Sec. 3164. It shall be the duty of every collector of internal revenue having knowledge of any willful violation of any law of the United States relating to the revenue, within thirty days after coming into possession of such knowledge, to file with the district attorney of the district in which any fine, penalty or forfeiture may be incurred, a statement of all the facts and circumstances of the case within his knowledge, together with the names of the witnesses, setting forth the provisions of the law believed to be so violated on which reliance may be had for condemnation or conviction.

"Sec. 3165. Every collector, deputy collector, internal revenue agent and internal revenue officer assigned to duty under an internal revenue agent is authorized to administer oaths and to take evidence touching any part of the administration of the internal revenue laws with which he is charged or where such oaths and evidence are authorized by law or regulation authorized by law to be taken.

"Sec. 3167. It shall be unlawful for any collector. deputy collector, agent. clerk or other officer or employe of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work or apparatus of any manufacturer or producer visited by him in the discharge of his official duties or the amount or source of income, profits. losses, expenditures or any particular thereof, set forth or disclosed in any income return or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof

any

or source of income, profits, losses or expenditures appearing in any income return; and offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1.000 or by imprisonment not exceeding one year. or both, at the discretion of the court; and if the offender be an officer or employe of the United States he shall be dismissed from office or discharged from employment.

"Sec. 3172. Every collector shall, from time to time, cause his deputies to proceed quire after and concerning all persons therein through every part of his district and inwho are liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects.

is

"Sec. 3173. It shall be the duty of any poration, made liable to any duty, special person, partnership, firm, association or cortax or other tax imposed by law, when not otherwise provided for, (1) in case of a special tax, on or before the thirty-first day of July in each year, and (2) in other cases before the day on which the taxes accrue. to make a list or return, verified by oath to the collector or a deputy collector of the district where located, of the articles or objects, including the quantity of goods, wares and merchandise, made or sold and charged with a tax, the several rates and aggregate amount, according to the forms and regulations to be prescribed by the commissioner of internal revenue, with the approval of the secretary of the treasury, for which such person, partnership, firm. association or corporation liable: Provided, That if any person liable to pay any duty, or tax or owning, possessing or having the care or management of property, goods, wares and merchandise, articles or objects liable to pay any duty, tax or license. shall fail to make and exhibit a list or return required by law, but shall consent to disclose the particulars of any and all the property, goods, wares and merchandise, articles and objects liable to pay any duty or tax or any business or occupation liable to pay any tax as aforesaid, then, and in that case, it shall be the duty of the collector or deputy collector to make such list or return. which, being distinctly read, consented to and signed and verified by oath by the person so owning, possessing or having the care and management as aforesaid, may be received as the list of such person: Provided further, That in case no annual list or return has been rendered by such person to the collector or deputy collector as required by law, and the person shall be absent from his or her residence or place of business at the time the collector or a deputy collector shall call for the annual list or return, it shall be the duty of such collector or deputy collector to leave at such place of residence or business, with some one of suitable age and discretion, if such be present, otherwise to deposit it in the nearest postoffice, a note or memorandum addressed to such person, requiring him or her to render to such collector or deputy collector the list or return required by law within ten days from the date of such note or memorandum, verified by oath. And if any person, on being notified or required as afore said, shall refuse or neglect to render such list or return within the time required as aforesaid or whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required or delivers any return which. in the opinion of the collector, is erroneous, false or fraudulent or contains any undervaluation or understatement, or refuses to

or

allow any regularly authorized government officer to examine the books of such person, firm or corporation, it shall be lawful for the collector to summon such person or any other person having possession, custody or care of books of account containing entries relating to the business of such person any other person he may deem proper, to appear before him and produce such books at a time and place named in the summons, and to give testimony or answer interrogatories, under oath, respecting any objects or income liable to tax or the returns thereof. The collector may summon any person residing or found within the state or territory in which his district lies; and when the person intended to be summoned does not reside and cannot be found within such state or territory, he may enter any collection district where such person may be found and there make the examination herein authorized. And to this end he may there exercise all the authority which he might lawfully exercise in the district for which he was commissioned: Provided, That 'person,' as used in this section, shall be construed to include any corporation, joint-stock company or association or insurance company when such construetion is necessary to carry out its provisions."

Interest on Refunds and Credits. Sec. 1019. Upon the allowance of a credit or refund of any internal revenue tax erroneously or illegally assessed or collected or of any penalty collected without authority or of any sum which was excessive or in any manner wrongfully collected, interest shall be allowed and paid on the amount of such credit or refund at the rate of 6 per centum per annum from the date such tax, penalty or sum was paid to the date of the allowance of the refund or in case of a credit, to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is an additional assessment, then to the date of the assessment of that amount. The term "additional assessment" as used in this section means a further 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 re-enacted without change, as follows:

"Sec. 177. No interest shall be allowed on any claim up to the time of the rendition of judgment by the court of claims, unless upon a contract expressly stipulating for the payment of interest. except that interest may b allowed in any judgment of any court rendered after the passage of the revenue act of 1921 against the United States for any internal revenue tax erroneously or illegally assessed or collected, or for any penalty collected with out authority or any sum which was excessive or in any manner wrongfully collected under the internal revenue laws."

Payment and Receipts for Taxes. Sec. 1021. (a) Collectors may receive, at par with an adjustment for accrued interest, notes or certificates of indebtedness issued by the United States and uncertified checks in payment of income, war-profits and excessprofits taxes and any other taxes payable other than by stamp, during such time and under such rules and regulations as the commissioner, with the approval of the secretary, shall prescribe; but if a check so received is not paid by the bank on which it is drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for all legal penalties and additions to the same extent as if such check had not been tendered.

(b) Every collector to whom any payment of income tax is made shall upon request give to the person making such payment a full written or printed receipt, stating the amount paid and the particular account for which such payment was made; and whenever any debtor pays taxes on account of payments made or to be made by him to separate creditors the collector shall, if requested by such debtor, give a eparate receipt for the tax paid on account of each creditor in such form that the debtor can conveniently produce such receipts separately to his several creditors in satis action of their respective demands up to the amounts stated in the receipts; and such receipt shall be sufficient evidence in favor of such debtor to justify him in withholding from his next payment to his creditor the amount therein stated; but the creditor may. upon giving to his debtor a full written receipt acknowledging the payment to him of any sum actually paid and accepting the amount of tax paid as aforesaid (specifiying the same) as a further satisfaction of the debt to that amount, require the surrender to him of such collector's receipt.

(c) In the payment of any tax under this act not payable by stamp a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.

(d) Section 37 of the act of Aug. 27. 1894. entitled "An act to reduce taxation, to provide revenue for the government, and for other purposes," is hereby repealed.

Method of Collecting Tax.

Sec. 1022. Whether or not the method of collecting any tax imposed by titles IV., V., VI. or VII, is specifically provided therein, any such tax may. under regulations prescribed by the commissioner with the approval of the secretary. be collected by stamp, coupon, serial-numbered ticket, or such other reasonable device or method as may be necessary or helpful in securing a complete and prompt collection of the tax. All administrative and penalty provisions of title VIII, in so far as applicable, shall apply to the collection of any tax which the commissioner determines or prescribes shall be collected in such manner.

Overpayments and Overcollections.

Sec. 1023. In the case of any overpayment or overcollection of any tax imposed by title V. or VI., the person making such overpayment or overcollection may take credit therefor against taxes due upon any monthly return, and shall make refund of any exc ́ssive 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 IV. or VI. 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 illegally collected in respect of exported articles may be refunded to the exporter of the if article, instead of to the manufacturer. the manufacturer waives any claim for the amounts so to be refunded.

Jurisdiction of Courts.

or

Sec. 1025. (a) 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 such person resides shall have jurisdiction by appropriate process to compel such