The weighers, and other customs officers and employees who may be required to remain on duty between the hours of five o'clock postmeridian and eight o'clock antemeridian, or on Sundays or holidays, to perform services in connection with the lading or unlading of cargo, or the lading of cargo or merchandise for transportation in bond or for exportation in bond or for exportation with benefit of drawback, or in connection with the receiving or delivery of cargo on or from the wharf, or in connection with the unlading, receiving, or examination of passengers' baggage, such rates to be fixed on the basis of one-half day's additional pay for each two hours or fraction thereof of at least one hour that the overtime extends beyond five o'clock postmeridian (but not to exceed two and one-half days' pay for the full period from five o'clock postmeridian to eight o'clock antemeridian), and two additional days' pay for Sunday or holiday duty. said extra compensation shall be paid by the master, owner, agent, or consignee of such vessel or other conveyance whenever such special license or permit for immediate lading or unlading or for lading or unlading at night or on Sundays or holidays shall be granted to the collector of customs, who shall pay the same to the several customs officers and employees entitled thereto according to the rates fixed therefor by the Secretary of the Treasury: Provided, That such extra compensation shall be paid if such officers or employees have been ordered to report for duty and have so reported, whether the actual lading, unlading, receiving, delivery, or examination takes place or not. Customs officers acting as boarding officers and any customs officer who may be designated for that purpose by the collector of customs are hereby authorized to administer the oath or affirmation herein provided for, and such boarding officers shall be allowed extra compensation for services in boarding vessels at night or on Sundays or holidays at the rates prescribed by the Secretary of the Treasury as herein provided, the said extra compensation to be paid by the master, owner, agent, or consignee of such vessel: Provided further, That in those ports where customary working hours are other than those hereinabove mentioned, the Collector of Customs is vested with authority to regulate the hours of customs employees so as to agree with prevailing working hours in said ports, but nothing contained in this proviso shall be construed in any manner to affect or alter the length of a working day for customs employees or the overtime pay herein fixed. (Acts Feb. 13, 1911, c. 46, § 5, 36 Stat. 901; Feb. 7, 1920, c. 61.) CHAPTER 6. APPRAISAL. § 4784. Repealed by Act May 27, 1921, c. 14, § 403, 42 Stat. 17. CHAPTER 7. THE BOND AND WAREHOUSE SYSTEM. § 4869a. Extension of privilege of immediate transportation.-The privileges of the first and seventh sections of the Act approved June tenth, eighteen hundred and eighty, governing the immediate transportation of dutiable merchandise without appraisement be, and are hereby extended to the port of Gulfport, Mississippi. (Act March 2, 1919, c. 93.) Note. See Barnes' Federal Code, §§ 4868, 4875, for the statute ferred to. SO re § 4875a. Further extension of such privilege. That Fort Worth, in the State of Texas, be, and the same is hereby, constituted a port of entry in the customs collection district of San Antonio, Texas, and that the privileges of section 7 of an Act entitled "An Act to amend the statutes in relation to immediate transportation of dutiable goods, and for other purposes," approved June 10, 1880, as amended, governing the immediate transportation of dutiable merchandise without appraisement, be, and the same are hereby, extended to the said port of Fort Worth, in the State of Texas. (Act June 18, 1921, c. 24, 42 Stat. 64.) TITLE XXXVI. INTERNAL REVENUE. CHAPTER 1. OFFICERS OF INTERNAL REVENUE. § 5054. Repealed by § 5634a. § 5060. Duty of collectors to report violations of law to district attorney. 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 law believed to be so violated on which reliance may be had for condemnation or conviction. (R. S. § 3164; Acts March 3, 1873, c. 244, 17 Stat. 580; Feb. 24, 1919, c. 18, § 1317; Nov. 23, 1921, c. 136, § 1311, 42 Stat.) § 5061. Revenue officers who may administer oaths and take evidence. -Every collector, deputy collector, internal-revenue agent, and internalrevenue 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. (R. S. § 3165; Acts June 30, 1864, c. 173, § 52, 13 Stat. 242; March 3, 1865, c. 78, § 1, 13 Stat. 471; March 1, 1879, c. 125, § 2, 20 Stat. 329; Feb. 24, 1919, c. 18, § 1317; Nov. 23, 1921, c. 136, § 1311, 42 Stat.) § 5063. Revenue officers disclosing operations of manufacturers.—It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee 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 or source of income, profits, losses, or expenditures appearing in any income return; and any 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 employee of the United States he shall be dismissed from office or discharged from employment. (R. S. § 3167; Acts June 30, 1864, c. 173, §§ 36, 38, 13 Stat. 238; March 3, 1865, c. 78, § 1, 13 Stat. 471; Aug. 27, 1894, c. 349, § 34, 28 Stat. 557; Oct. 3, 1913, c. 16, §§ II, I, 38 Stat. 177; Sept. 8, 1916, c. 463, § 16, 39 Stat. 773; Feb. 24, 1919, c. 18, § 1317; Nov. 23, 1921, c. 136, § 1311, 42 Stat.) CHAPTER 2. ASSESSMENTS AND COLLECTIONS. § 5071. Canvass of district for objects of taxation.-Every collector shall, from time to time, cause his deputies to proceed through every part of his district and inquire after and concerning all persons therein who 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. (R. S. § 3172; Acts June 30, 1864, c. 173, § 12, 13 Stat. 225; March 2, 1867, c. 169, § 1, 14 Stat. 471; Dec. 24, 1872, c. 13, § 1, 17 Stat. 401; Aug. 27, 1894, c. 349, § 34, 28 Stat. 558; Oct. 3, 1913, c. 16, §§ II, I, 38 Stat. 178; Sept. 8, 1916, c. 463, $ 16, 39 Stat. 773; Feb. 24, 1919, c. 18, § 1317; Nov. 23, 1921, c. 136, § 1311, 42 Stat.) § 5072. Annual returns by persons liable to tax.-It shall be the duty of any person, partnership, firm, association, or corporation, made liable to any duty, special tax, 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 is 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, article 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 in the nearest post office, 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 aforesaid, 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 fraudu- c. 173, §§ 11, 13, 13 Stat. 225, 226; July 13, 1866, c. 184, § 9, 14 Stat. 101; March 2, 1867, c. 169, § 1, 14 Stat. 471; Dec. 24, 1872, c. 13, § 1, 17 Stat. 401; March 1, 1879, c. 125, § 3, 20 Stat. 330; Aug. 27, 1894, c. 349, § 34, 28 Stat. 558; Oct. 3, 1913, c. 16, §§ II, I, 38 Stat. 178; Sept. 8, 1916, c. 463, § 16, 39 Stat. 774; Feb. 24, 1919, c. 18, § 1317; Nov. 23, 1921, c. 136, § 1311, 42 Stat.) § 5075. Time for returns; assessment. 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 false or fraudulent return or list, the collector or deputy collector shall make the return or list from his own knowledge and from such information as he can obtain through testimony or otherwise. In any such case the Commissioner may, from his own knowledge and from such information as he can obtain through testimony or othercollector or deputy wise, make a return or amend any return made by collector. Any return or list so made and subscribed by the Commissioner, or by a collector or deputy collector and approved by the Commissioner, shall be prima facie good and sufficient for all legal purposes. If the failure to file a return or 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 of Internal Revenue 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 of Internal Revenue shall add to the tax 50 per centum of its amount. The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid (R. before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax. S. § 3176; Acts June 30, 1864, c. 173, § 14, 13 Stat. 226; July 13, 1866, c. 184, § 9, 14 Stat. 101; Dec. 24, 1872, c. 13, § 2, 17 Stat. 402; March 1, 1879, c. 125, §3, 20 Stat. 331; Aug. 27, 1894, c. 349, § 34, 28 Stat. 559; Oct. 3, 1913, c. 16, §§ II, I, 38 Stat. 179; Sept. 8, 1916, c. 463, § 16, 39 Stat. 775; Feb. 24, 1919, c. 18, § 1317; Nov. 23, 1921, c. 136, § 1311, 42 Stat.) § 5120. Refundment of moneys.-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 erroneously 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. (R. S. § 3220; Acts July 13, 1866, c. 184, § 9, 14 Stat.. 111; Dec. 24, 1872, c. 13, § 1, 17 Stat. 401; Feb. 24, 1919, c. 18, § 1316; Nov. 23, 1921, c. 136, § 1315, 42 Stat.) § 5124. Suit 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, such assessment shall not be remitted, nor shall taxes collected under such assessment be refunded, or paid back, or recovered by any suit, unless it is proved that such list, statement, or return was not willfully false or fraudulent and did not contain any willful understatement or undervaluation. (R. S. § 3225; Acts July 13, 1866, c. 184, § 9, 14 Stat. 111; Dec. 24, 1872, c. 13, § 1, 17 Stat. 401; Sept. 8, 1916, c. 463, § 14(d), 39 Stat. 773; Feb. 24, 1919, c. 18, § 1316; Nov. 23, 1921, c. 136, § 1323.) § 5125. Suits for recovery of taxes wrongfully collected.-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. No such suit or proceeding shall be begun before the expiration of six months from the date of filing 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. This section shall not affect any suit or proceeding instituted prior to the passage of this Act, but shall apply to all suits and proceedings instituted after the passage of this Act, whether or not barred by prior Acts of Congress. (R. S. § 3226; Nov. 23, 1921, c. 136, § 1318, 42 Stat.) § 5126. Repealed by Act Nov. 23, 1921, c. 136, § 1319, 42 Stat. § 5127. Claims for refundment.-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 be presented to the Commissioner of Internal Revenue within four years next after payment of such tax, penalty, or sum. |