tax, or of any person so liable who has, in the collection-district in which he resides, no sufficient property subject to seizure or distraint, from which the money due for tax can be collected, such collector shall transmit a statement containing the name of the person liable to such tax, with the amount and nature thereof, duly certified under his hand, to the collector of any district to which said person shall have removed, or in which he shall have property, real or personal, liable to be seized and sold for tax. And the collector to whom the said certified statement is transmitted shall proceed to collect the said tax in the same way as if the name of the person and objects of tax contained in the said certified statement were on any list of his own collection-district; and he shall, upon receiving said certified statement as aforesaid, transmit his receipt for it to the collector sending the same to him.

Act June 30, 1864, c. 173, § 32, 13 Stat. 236.

§ 5932. (R. S. § 3210.) Collections to be paid into Treasury daily. The gross amount of all taxes and revenues received or collected by virtue of this Title, or of any law hereafter enacted providing internal revenue, shall be paid, by the officers receiving or collecting the same, daily into the Treasury of the United States, under the instructions of the Secretary of the Treasury, without any abatement or deduction on account of salary, compensation, fees, costs, charges, expenses, or claims of any description; and a certificate of such payment, stating the name of the depositor and the specific account on which the deposit was made, signed by the Treasurer, assistant treasurer, designated depositary, or proper officer of a deposit bank, shall be transmitted to the Commissioner of Internal Revenue: Provided, That in districts where, from the distance of the officer, collector, or agent receiving or collecting such taxes and revenues from a proper Government depository, the Secretary of the Treasury may deem it proper, he may extend the time for making such payment, not exceeding, however, in any case a period of one month.

Act March 3, 1865, c. 78, § 3, 13 Stat. 483.

§ 5933. (Act May 27, 1908, c. 200, § 1.) All collections to be covered into Treasury as internal revenue collections.

After June thirtieth, nineteen hundred and eight, collectors of internal revenue shall pay daily into the Treasury of the United States, under instructions of the Secretary of the Treasury, the gross amounts of all collections of whatever nature, made by authority of law, and the same shall be covered into the Treasury as internal-revenue collections. (35 Stat. 325.)

This was a provision of the sundry civil appropriation act for the fiscal year 1909, cited above.

This provision was accompanied by an appropriation "to enable the Secretary of the Treasury to refund money covered into the Treasury as internal revenue collections which under authority of law has heretofore been refunded or returned." The similar acts for subsequent years made a similar appropriation "to refund money covered into Treasury as internal revenue collections," under the provisions of this act. The provision for the fiscal year ending 1914, was by Act June 23, 1913, c. 3, § 1, 38 Stat. 20.

§ 5934. (R. S. § 3211.) Depositories.

The Secretary of the Treasury is authorized to designate one or more depositories in each State, for the deposit and safe-keeping of the money collected by virtue of the internal-revenue laws; and the receipt of the proper officer of such depository to a collector for the money deposited by him shall be a sufficient voucher for such collector in the settlement of his accounts at the Treasury Depart

ment.

Act June 30, 1864, c. 173, § 33, 13 Stat. 236.

The Secretary of the Treasury was directed to discontinue the depositories at Buffalo, Santa Fé, and Pittsburg by a provision of Act Aug. 15, 1876, c. 287, § 1, 19 Stat. 155.

The failure of custodians to safely keep the public moneys is punishable by R. S. 5490, which was incorporated into the Criminal Code, in section 89 thereof, post, § 10257, and was repealed by section 341 thereof, post, § 10515.

§ 5935. (R. S. § 3212.) Collector's monthly statement; final ac

counts.

Every collector shall, at the expiration of each month after he commences his collections, transmit to the Commissioner of Internal Revenue a statement of the collections made by him within the month. And every collector shall complete the collection of all sums assigned to him for collection, and shall pay over the same into the Treasury, and shall render his accounts to the Treasury Department as often as he may be required.

Act June 30, 1864, c. 173, § 33, 13 Stat. 236.

Collectors were required to transmit to the Commissioner monthly a copy of the record of sales of land for taxes, by Act March 1, 1879, c. 125, § 3, incorporated into R. S. § 3203, ante, § 5925.

§ 5936. (Act May 27, 1908, c. 200, § 1.) Collectors to render accounts quarterly.

Collectors of internal revenue shall render their revenue accounts quarterly. (35 Stat. 325.)

This was a provision of the sundry civil appropriation act for the fiscal year 1909, cited above.

§ 5937. (R. S. § 3213.) Suits, etc., for fines, penalties, and forfeitures, and for taxes.

It shall be the duty of the collectors, in their respective districts, subject to the provisions of this Title, to prosecute for the recovery of any sums which may be forfeited by law. All suits for fines, penalties, and forfeitures, where not otherwise provided for, shall be brought in the name of the United States, in any proper form of action, or by any appropriate form of proceeding, qui tam or otherwise, before any [circuit or] district court of the United States, for the district within which said fine, penalty, or forfeiture may have. been incurred, or before any other court of competent jurisdiction; and taxes may be sued for and recovered in the name of the United States, in any proper form of action, before any [circuit or] district. court of the United States for the district within which the liability

to such tax is incurred, or where the party from whom such tax is due resides at the time of the commencement of the said action.

Act July 13, 1866, c. 184, § 9, 14 Stat. 110.

The words of this section "circuit or," inclosed in brackets, were superseded by the abolition of circuit courts by Jud. Code, §§ 289-291, ante, §§ 12661268.

Settlements of duties upon imports were made conclusive after one year, in absence of fraud, by Act June 22, 1874, c. 391, § 21, ante, § 5714.

Suits for penalties or forfeitures under customs-revenue laws must be commenced within three years by section 22 of said act, ante, § 1713.

§ 5938. (R. S. § 3214.) Suits for taxes, etc., not to be brought without sanction of Commissioner.

No suit for the recovery of taxes, or of any fine, penalty, or forfeiture, shall be commenced unless the Commissioner of Internal Revenue authorizes or sanctions the proceedings: Provided, That in case of any suit for penalties or forfeitures brought upon information received from any person, other than a collector or deputy collector, the United States shall not be subject to any costs of suit. Act July 13, 1866, c. 184, § 9, 14 Stat. 111.

§ 5939. (R. S. § 3215.) Regulations as to suits, for government of

officers.

It shall be the duty of the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to establish such regulations, not inconsistent with law, for the observance of revenue officers, district attorneys, and marshals, respecting suits arising under the internal-revenue laws in which the United States is a party, as may be deemed necessary for the just responsibility of those officers and the prompt collection of all revenues and debts due and accruing to the United States under such laws.

Act March 2, 1867, c. 169, § 3, 14 Stat. 472.

The Solicitor of the Treasury was required to establish regulations respecting suits in which the United States is a party, except suits arising under the internal-revenue laws, by R. S. § 377, ante, § 553.

§ 5940. (R. S. § 3216.) Moneys recovered by suits to be paid to collectors.

All judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties, shall be paid to collectors as internal taxes are required to be paid.

Act July 13, 1866, c. 184, § 9, 14 Stat. 111.

§ 5941. (R. S. § 3217.) Dues from delinquent collector to be collected by distraint and sale.

When any collector fails either to collect or to render his account, or to pay over in the manner or within the times provided by law, the First Comptroller of the Treasury shall, immediately after evidence of such delinquency, report the same to the Solicitor of the Treasury, who shall issue a warrant of distress against such delinquent collector, directed to the marshal of the district, expressing therein the amount with which the said collector is chargeable, and the sums, if any, which have been paid over by him, so far as the same are ascertainable. And the said marshal shall, himself, or by his deputy, immediately proceed to levy and collect the sum which

may remain due, with five per centum thereon, and all the expenses and charges of collection, by distress and sale of the goods and chattels, or any personal effects of the delinquent collector, giving at least five days' notice of the time and place of sale, in the manner provided by law for advertising sales of personal property on execution in the State wherein such collector resides. And the bill of sale of the officer of any goods, chattels, or other personal property, distrained and sold as aforesaid, shall be conclusive evidence of title to the purchaser, and prima-facie evidence of the right of the officer to make such sale, and of the correctness of his proceedings in selling the same. And for want of goods and chattels, or other personal effects of such collector, sufficient to satisfy any warrant of distress, issued as aforesaid, the real estate of such collector, or so much thereof as may be necessary for satisfying the said warrant, after being advertised for at least three weeks next before the time of sale, in not less than three public places in the collection-district, and in one newspaper printed in the county or district, if any there be, shall be sold at public auction by the marshal or his deputy. Upon such sale, the marshal shall make and deliver to the purchaser of the premises sold a deed of conveyance thereof, to be executed and acknowledged in the manner and form prescribed by the laws of the State in which said lands are situated, and said deed so made shall invest the purchaser with all the title and interest of the defendant named in said warrant, existing at the time of the seizure thereof. And all moneys that may remain of the proceeds of such sale of personal or real property, after satisfying the said warrant of distress, and paying the reasonable costs and charges of sale, shall be returned to the proprietor of the property sold as aforesaid. Act June 30, 1864, c. 173, § 35, 13 Stat. 237.

The First Comptroller of the Treasury was designated Comptroller of the Treasury by the Dockery Act of July 31, 1894, c. 174, § 4, ante, § 402.

§ 5942. (R. S. § 3218.) Collectors charged with what.

Every collector shall be charged with the whole amount of taxes, whether contained in lists transmitted to him by the Commissioner of Internal Revenue, or by other collectors, or delivered to him by his predecessor in office, and with the additions thereto, with the par value of all stamps deposited with him, and with all moneys. collected for penalties, forfeitures, fees, or costs; and he shall be credited with all payments into the Treasury made as provided by law, with all stamps returned by him uncanceled to the Treasury, and with the amount of taxes contained in the lists transmitted in the manner heretofore provided to other collectors, and by them receipted as aforesaid; also with the amount of the taxes of such persons as may have absconded, or become insolvent, prior to the day when the tax ought, according to the provisions of law, to have been collected, and with all uncollected taxes transferred by him or by his deputy acting as collector to his successor in office: Provided, That it shall be proved to the satisfaction of the Commissioner of Internal Revenue, who shall certify the facts to the First Comptroller of the Treasury, that due diligence was used by the collector.

.

And each collector shall also be credited with the amount of all property purchased by him for the use of the United States, provided he faithfully account for and pay over the proceeds thereof upon a resale of the same as required by law.

Act July 13, 1866, c. 184, § 9, 14 Stat. 110. Act Dec. 24, 1872, c. 13, § 2, 17 Stat. 402.

§ 5943. (R. S. § 3219.) Death, etc., of collector; uncollected bal

ances.

In case of the death, resignation, or removal of any collector, all lists and accounts of taxes uncollected shall be transferred to his successor in office as soon as such successor is appointed and qualified, and it shall be the duty of such successor to collect the same. Act July 13, 1866, c. 184, § 9, 14 Stat. 110.

§ 5944. (R. S. § 3220.) Refundment of taxes, penalties, etc.

The Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, 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 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, or inspector, in any suit brought against him by reason of anything done in the due performance of his official duty: Provided, That where a second assessment is made in case of a 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, unless it is proved that said list, statement, or return was not false or 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.

A permanent appropriation to refund taxes illegally collected under the internal revenue laws was made by R. S. § 3689, post, § 6799.

§ 5945. (R. S. § 3221, as amended, Act March 1, 1879, c. 125, § 6.) Taxes on spirits accidentally destroyed.

The Secretary of the Treasury, upon the production to him of satisfactory proof of the actual destruction by accidental fire or other casualty, and without any fraud, collusion, or negligence of the owner thereof, of any distilled spirits, while the same remained in the custody of any officer of internal revenue in any distillery warehouse, or bonded warehouse of the United States and before the tax thereon has been paid, may abate the amount of internal taxes accruing thereon, and may cancel any warehouse bond, or enter satisfaction thereon, in whole or in part, as the case may be. And if such taxes have been collected since the destruction of said spirits,