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The words “canse of action" mean the right of action. (Wright v. Blakeslee, 101 U. S., 174; 26 Int. Rev. Rec., 179.)

As to claim pending before Commissioner June 6, 1872. (James r. Hicks, 110 U.S., 272.)

Jurisdiction. (City of Philadelphia v. Collector, 5 Wall., 720.) State statute of limitations as affected by the Federal statuto of limitations. (Braun v. Sauerwein, 10 Wall., 218.)

See on this section Commissioners, etc., v. Buckner (1891, 48 Fed: Rep., 533.) SEC. 3228. All claims for the refunding of any internal Claims for retax alleged to have been erroneously or illegally assessed or tion.

funding, limita 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.

Informal application regarded as a claim within the meaning of this section. (14 Op. Atty. Gen., 615.)

When this section does not apply. This limitation does not apply to claims for the redemption of stamps. (03426 as amended, p. 293.) (15 Op. Atty. Gen., 426.)

This limitation does not apply to claims under section 3221, p. 106.

No claim or application for the refunding of taxes under soction 3220 will be entitled to consideration by the Commissioner of Internal Revenue unless the same shall be filed within two years from the date of the payment of the tax. (Kings County Savings Institution v. Blair, 116 U. S., 200; 32 Int. Rev. Rec., 30.) See also The Collector v. Hubbard, 12'Wall., 1.

Claims for taxes recovered by judgments should be presented within two years after date of judgment. SEC. 3229. The Commissioner of Internal Revenue, with Compromises. 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.

Compromises after judgment, remissions and pardons. (See
Ø 3469, p. 372.)

Officers compromising offenses except as authorized by law;
penalty. (Ø 3169, p. 76, and Ø 3170, p. 78.)

District attorney or marshal compromising cases illegally; penalty. ( 3170, p. 78.)

Opinion of the Attorney-General as to the limitation of the power to compromise vested in the Secretary of the Treasury under sections 3229 aud 3469, p. 372. (17 Op. Atty. Gen., 213; 27 Int. Rev. Rec., 334.)

Compromises; course of proceedings indicated. (12 Op. Atty. Gen., 472; 8 Int. Rev. Rec., 86.)

Power to compromise ceases as soon as judgment is rendered. (13 Op. Atty. Gen., 479.)

No power to compromise proceedings against officers. (14 Op. Atty. Gen., 8, 43.)

The right to compromise is understood to embrace the criminal as well as the civil liability of the defendant. (13 Op. Atty. Gen., 480.)

Can not compromise taxes legally due from a solvent taxpayer. (16 Op. Atty. Gen., 249; 25 Int. Rev. Rec., 14. Dorsheimer r. United States, 7 Wall., 166; 10 Int. Rev. Rec., 131. United States v. Roelle et al., 24 Int. Rev. Rec., 332.)

Compromise of criminal prosecution bar to suit on bond for penalties. (United States i. Chouteau, 102 U. S., 603; 27 Int. Rev. Rec., 49.)

Money deposited for compromiso can not be held or set off against tax due. (Boughton r. United States, 12 Ct. Clms., 330; 13 ibid., 284.)

When party complies with terms of compromise it is conclusive. (Sweeny v. United States, 17 Wall., 75; United States t. Child & Co., 12 ibid., 232; Mason v. United States, 17 ibid., 67.)

Discontinuance on payment of costs a compromise. (Op. Atty. Gen. (Hoar), 11 Int. Rev. Rec., 18; 12 Op. Atty. Gen. (Evarts), 536.)

The payment of costs in compromise cases, Decision by the Attorney-General. (24 Int. Rev. Rec., 130.)

Commissioner may direct an unconditional dismissal of a suit without recommendation of Attorney-General. (12 Op. Atty. Gen., 553.)

Instructions to internal-revenue officers in regard to compro. mises under sections 3229 and 3469, R. S. (Vol. 1, Treas. Dec. (1898), No. 18854.)

Relative to compromise of liability of obligors on an export bond. (13 Op. Atty. Gen., 115.)

Canadian bank notes paid out by banks in the United States, tax on, compromise. (21 Op. Atty. Gen., 567.)

The Attorney-General exercises superintendence and direction over United States attorneys and general supervision over proceedings instituted for the benefit of the United States, and to him is necessarily intrusted, in the exercise of his sound professional discretion and because of the nature of the subject, the determination of many questions of expediency and pro priety affecting the continuance or dismissal of legal proceedings. He may absolutely dismiss or discontinue suits in which the Government is interested; a fortiori, he may terminate the same upon terms, at any stage, by way of compromise or settlement. Op. Atty. Gen. (Vol.1, Treas., Dec.(1899), No. 21270).

Suits against illicit distillers may not be nolled without permission of Attorney-General ($ 3230, R. S.).

Commissioner may instruct United States attorney to prose

cute or abstain (09 838, p. 74, 3214, p. 100). Discontinu.

SEC. 3230. No discontinuance or nolle prosequi of any ances of prosecu. tions.

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. Continuance of

SEC. 3231. It shall be lawful for any court in which any internal-revenue

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 dis

trict attorney. Former laws SEC.31. Act June 13, 1898 (30 Stat., 448). That all administramade applicable.

tive, special, or stamp provisions of law, including the laws in relation to the assessment of taxes, not heretofore specifically repealed are bereby made applicable to this Act.

cases.

CHAPTER THREE.

SPECIAL TAXES.

Sec.

Sec. 3232. Occupation not to be carried on 3244 6th. Dealers in leaf tobacco. until tax is paid.

8th. Dealers in tobacco defined. 3233. Business to be registered.

9th. Manufacturers of tobacco de[3233a.) Selling on passenger railroad

fined. trains or vessels.

10th. Manufacturers of cigars de. 3234. Persons in partnership at same

fined. place liable for only one tax.

11th. Peddlers of tobacco defined. 3235. Payment of one special tax not to Act of August 2, 1886, section 3:

cover several places of business. Manufacturers of oleoinargarine. 3236. When more than one pursnit is car- Wholesale dealers in oleomargarine.

ried on in samo place by samo Retail dealers in oleomargarine. person at same time.

3245. (Obsolete.) 3237 (amended). When special tax to be 3216 (amended). Special tax not to apply due, how reckoned.

to vintners nor apothecaries in 3238. Stamps for special taxes.

certain cases. 3239. Special-tax stamp to be exhibited Act of June 6, 1896, section 3: in place of business.

Manufacturers of filled cheese. 3240. List of special-tax payers to be ex- Wholesale dealers in filled cheese. hibited in collector's office.

Retail dealers in filleil cheese. 3241. Death or removal after paying tax; ! Act of October, 1, 1890, section 26:

business carried on without addi- Repealing certain special taxes. Reg. tional tax.

istry. 3212, Carrying on business without pay- Act of June 13, 1898ment of special tax; penalties.

Section 2: (3242a.] Same.

1st. Bankers. (32126.] Section 4, act of August 2, 1886. 2d. Brokers. Same as to oleomargarine.

3d. Pawnbrokers.
3213. Payment of special tax not to ani- 1th. Commercial brokers.

thorize violation of State laws 5th. Custom house brokers.
nor prohibit State taxation.

6th. Proprietors of theaters, muse3244 (amended). Special taxes imposed on

ums, and concert halls. whom.

7th. Proprietors of circuses. 1st. Brewers.

8th. Proprietors or agents of all 2d. Manufacturers of stills.

other exhibitions or shows. 3d. Rectifiers.

9th. Proprietors of bowling alleys Ath. Retail liquor dealers.

and billiard rooms. Wholesale liquor dealers.

Section 1: 5th. Retail dealers in malt liq- Tobacco dealers and manufacturers.

Section 36: Wholesale dealers in malt Manufacturers, packers, and repackliquors.

ers of mixed flour, SEC. 3232. No person shall be engaged in or carry on any Occupation not trade or business hereinafter mentioned until he has paid a until tax is paid. special tax therefor in the manner hereinafter provided.

See section 53, act of October 1, 1890, amending section 3237,
Revised Statutes, moditying the above.

It was held in License Tax Cases (5 Wall., 462, 6 Int. Rev. Rec.,
36) that the provisions of the act of Congress of June 30, 1864,
"to provide internal revenue to support the Goverument," etc.
(13 Stat., 223), and the amendatory acts requiring licenses for
certain kinds of business and imposing penalties for not taking
out and paying for them, were not contrary to the Constitution
or to public policy, and that the provisions of the act of July 13,
1866, "to reduce internal taxation," etc. (14 Stat., 98), for the
10228---8

113

uors.

on passenger rail.

imposiug of special taxes, in lieu of requiring payment for licenses, removed whatever ambiguity existed in the previous laws, and were in harmony with the Constitution and public policy.

Returns to be made, (Form 11.) (§ 3173, p. 80.)

For failure to make sworn return within time prescribed, without excuse of "sickness or absence," the Commissioner of Internal Revenue is required to add 50 per centum to the special tax. (03176 p. 83.)

Prosecutions not to be commenced (except in cases of peddlers of liquors) against special-tax payers who make return and pay the tax at any time before expiration of the calendar month in which liability began. (Vol. 1. Treas. Dec. (1898), No. 18946, p. 225.)

Where a person, after his arrest for failure to pay special tax as required by law, proffers to the collector the amount of the tax and 50 per cent penalty, upon his siguing and swearing to return, Form 11, the collector should receive the money proffered. This does not relieve such person from his criminal liability.

(Vol. 2, Treas. Dec. (1899), No. 21850.) Trade or busi. SEC. 3233. Every person engaged in any trade or business to be regis. tered,

ness 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, Specialt ax

(SEC. 3233a.) Joint resolution May 8, 1876 (19 Stat., 213). That stamps may be issued for certain nothing contained in chapter three of title thirty-five of kinds of business the Revised Statutes shall prevent the issue, under such road trains or ves. regulations as the Commissioner of Internal Revenue may sels.

prescribe, of special-tax stamps to persons carrying on the business of retail dealers in liquors, retail dealers in malt liquors, or dealers in tobacco, upon passenger railroad-trains or upon steamboats or other vessels engaged in the business of carrying passengers.

The special-tax stamps issued for the retailing of wine and liquor on buffet cars attached to passenger railway trains are to be made in general terms for such cars in "the United States," in view of the impracticability of repeated transfers of such stamps in the various districts and States throngh which the train passes. (Vol. 1, Treas. Dec. (1899), No.

21318.) Persons in part- SEC. 3234. Any number of persons doing business in nership at same place liable for copartnership at any one place shall be required to pay but only one tax.

one special tax.

No person, firm, company, or corporation shall be engaged in or carry on any trade, business, or profession, until he or they shall have paid the required special tax.

If tax for one year has been paid by a firm which, before the expiration of the year, is dissolved by the retirement of one partner, the other may carry on the same trade or business, at the same place, for the remainder of the year, without again paying such tax or any part thereof. (United

States r'. Glab, 99 U. S., 225; 25 Int. Rev. Rec., 81.) Payment of one SEC, 3235. The payment of the special tax imposed shall cover severai not exempt from an additional special tax the person carry. places of busi- ing 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 liereinafter provided, for the sale

tax to be due.

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 ottice or place of business.

Where beer is delivered to customers from a storage house, that house is held to be a place of sale for which special tax is required to be paid, unless there bas, in every instance, been prior constructive delivery at a regular place of business elsewhere. (Vol. 1, Treas. Dec. (1898), No. 18999.)

Where warehouses for storage of malt liquors are merely
places of storage and not places where customers leave their
orders, special tax is not required to be paid therefor, nor a
special-tax stamp required to be posted up therein. (Vol. 1,

Treas. Dec. (1899), No. 21619.)
SEC. 3236. Whenever more than one of the pursuits or

When more

than one pursuit occupations hereinafter described are carried on in the

is carried on in same place by the same person at the same time, except as same place by hereinafter provided, the tax shall be paid for each accord- same time. ing to the rates severally prescribed.

SEC.3237, as amended by section 53, act of October 1, 1890 (26 Stat., 567). When special 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 wbich the liability to a special tax commenced to the first day of July following. Special tax stamps may be issued for the months of May and June, eighteen hundred and ninety-one, upon payment of the amount of tax reckoned proportionately under the laws how in force, and such stamps which have been or may be issued for the period ending April thirtieth, eighteen hun. dred and ninety (one) may upon payment of one-sixth of the amount required to be paid for such stamps for one year, be extended until July first, eighteen hundred and ninety-one, under such regulations as may be prescribed by the Commissioner of Internal Revenue.

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.

This section is amendatory of sections 3173 (p. 80), 3176 (p. 83), and 3237 (p. 115). It also repeals the proviso to section 3 of the act of August 2, 1886, relative to the special tax of manufacturers of oleomargarine commencing business subsequent to the 30th day of June in any year.

Špocial-tax payers' returns. Penalty for failure to make sworn return applies to special-tax payers under the war-revenue law. (Vol. 2, Treas. Dec. (1898), No. 19748.)

Time of payment. Special-tax payer, even though he makes sworn return within the calendar month of his liability, is liable to criminal prosecution if he fails to pay the tax within that mouth and post up the stamp in his place of business. (Vol. 2, Treas. Dec. (1898), No. 20230.)

Returns.

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