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custody any such records, files, or papers, shall refuse or neglect to exhibit the same on request, as aforesaid, he shall forfeit and pay the sum of five hundred dollars: Provided, That in all legal controversies where such deed or title shall be the subject of judicial investigation, the recital in said deed shall be prima facie evidence of its truth, and that the requirements of the law had been complied with by the officers of the Government: And provided further, That in case of willful neglect, refusal, or false statement by such executor, administrator, or trustee, as aforesaid, he shall be liable to a penalty of not exceeding one thousand dollars, to be recovered with costs of suit. Any tax paid under the provisions of sections twenty-nine and thirty shall be deducted from the particular legacy or distributive share on account of which the same is charged.” (32 Stat. 97.)
This section was part of an act to repeal war-revenue taxation, etc., cited above.
Act June 13, 1898, c. 448, § 29, 30 Stat. 464, mentioned in this section, was one of the sections repealed by section 7 of this act; and section 30 of that act, as amended by Act March 2, 1901, c. 806, § 11, 31 Stat. 948, was con
tinued in force by this section, § 6370. (Act July 27, 1912, c. 256, § 1.) Refundment of taxes on
legacies, etc. All claims for the refunding of any internal tax alleged to have been erroneously or illegally assessed or collected under the provisions of section twenty-nine of the Act of Congress approved June thirteenth, eighteen hundred and ninety-eight, known as the war-revenue tax, or of any sums alleged to have been excessive, or in any manner wrongfully collected under the provisions of said Act may be presented to the Commissioner of Internal Revenue on or before the first day of January, nineteen hundred and fourteen, and not thereafter. (37 Stat. 240.)
This section and the section next following were provisions of "an act extending the time for the repayment of certain war-revenue taxes erroneously collected," cited above.
Act June 13, 1898, c. 448, § 29, mentioned in this section, was repealed by Act April 12, 1902, c. 500, § 7, 32 Stat. 97.
Provisions for refunding taxes paid on legacies and for sums paid for stamps used on export bills of lading, under Act June 13, 1898, were made by Act June 27, 1902, c. 1160, 32 Stat. 406.
Sums paid for stamps used on foreign bills of exchange drawn, between July 1, 1898, and June 30, 1901, against the value of products or merchandise exported, were to be refunded, by a provision of Act Feb. 1, 1909, c. 53, 35 Stat. 590.
The time for the presentation of claims under Act Feb. 1, 1909, c. 53, 35 Stat. 590, was extended by a provision of the urgent deficiency act for the fiscal year 1909, Act Aug. 5, 1909, c. 7, 36 Stat. 120.
By similar provisions of subsequent deficiency appropriation acts, the time for presentation of such claims was further extended to December 1, 1910, by Act June 25, 1910, c. 385, 36 Stat. 779, to December 1, 1911, by Act March 4, 1911, c. 240, 36 Stat. 1291, and to December 1, 1912, by Act Aug. 26, 1912,
C. 408, 37 Stat. 626. § 6371. (Act July 27, 1912, c. 256, $ 2.) Payment of claims for re
fundment of taxes authorized. The Secretary of the Treasury is hereby authorized and directed
to pay, out of any moneys of the United States not otherwise appropriated, to such claimants as have presented or shall hereafter so present their claims, and shall establish such erroneous or illegal assessment and collection, any sums paid by them or on their account or in their interest to the United States under the provisions of the Act aforesaid. (37 Stat. 240.) See notes to preceding section of this act, ante, $ 6370.
DEBTS DUE BY OR TO THE UNITED STATES
Sec. 6372. Priority established. 6373. Liability of executors, etc. 6374. Priority of sureties. 6375. Compromise. 6376. Purchase on execution. 6377. Discharge of poor debtor by Sec
retary of the Treasury. 6378. Discharge by the President. 6379. Duties and other debts to the
United States, in what curren
cy to be paid. 6380. What coin receivable. 6381. National bank notes receivable
for debts of United States, ex
cept. 6382. Treasury notes payable for debts
of United States. 6383. Assignments of claims void, un
less, etc. 6384. Restriction on assignments not to
apply to payments for rents of
post offices to agents of lessors. 6385. Oath by persons prosecuting
claims. 6386. Who may administer the oath. 6387. Claims of disloyalists. 6388. Proof of loyalty dispensed with
as a prerequisite in application
for bounty lands. 6389. Retention of money due States
in default. 6390. Payment to officers for horses
lost in battle, etc. 6391. Payment to officers, etc., for loss
of horses purchased in States
in insurrection. 6392. Payment to officers, etc., for
horses lost; limitation of time
for presentation of claims. 6393. Payment to officers, etc., for
horses lost; extension of time
for filing claims. 6394. Payment to officers, etc., for
horses lost; claims not filed
within time limited, barred. 6395. Payment to officers, etc., for
horses lost; suspension of limi
tation of time for filing claims. 6396. Payment for property lost while
in military service.
Sec 6397. Payment for horses lost by cap
ture. 6398. Payment for condemned horses
and equipage. 6399. Payment to guardian for horse
lost by minor in military sery
ice. 6400. Payment to owner for horse fur
nished and lost in military
service. 6401. Auditor may take testimony as
to steamboats, etc. 6402. Claims for collecting, etc., volun
teers for the war of the rebellion, and for horses, to be pre
sented prior to June 30, 1874. 6403. Settlement of claims of officers
and enlisted men for loss of
property in military service. 6404. Settlement of claims of officers,
seamen, etc., for loss of prop
erty in naval service. 6405. Payment of judgments of Court
of Claims. 6406. Judgments of Court of Claims to
be certified by Secretary of the
Treasury; interest. 6407. Payment of judgments and
claims against United States
subject to off-sets; proceedings. 6408. Payment of judgments against
United States to be made on
settlements by auditors. 6409. Private claims pending before
Congress; taking of testimony
by master in chancery. 6410. Private claims pending before
Congress; service of subpæna for taking testimony; compensation of officers and witnesses;
return of depositions, etc. 6411. Liability of persons making false
claims against United States. 6412. Suits for same. 6413. Duty of district attorney as to
such cases. 6414. Rights of persons presenting such
suits. 6415. Limitation of suit.
§ 6372. (R. S. § 3466.) Priority established.
Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied; and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed.
Act March 3, 1797, c. 20, § 5, 1 Stat. 515. Act March 2, 1799, c. 22, $ 65,
1 Stat. 676. § 6373. (R. S. § 3467.) Liability of executors, etc.
Every executor, administrator, or assignee, or other person, who pays any debt due by the person or estate from whom or for which he acts, before he satisfies and pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate for the debts so due to the United States, or for so much thereof as may remain due and unpaid.
Act March 2, 1799, c. 22, 8 65, 1 Stat. 676. Taxes due the United States were entitled to priority of payment out of bankrupt estates by the Bankruptcy Act of 1898, Act July 1, 1898, c. 512, $
64, post, & 9648. § 6374. (R. S. § 3468.) Priority of sureties.
Whenever the principal in any bond given to the United States is insolvent, or whenever, such principal being deceased, his estate and effects which come to the hands of his executor, administrator, or assignee, are insufficient for the payment of his debts, and, in either of such cases, any surety on the bond, or the executor, administrator, or assignee of such surety pays to the United States the money due upon such bond, such surety, his executor, administrator, or assignee, shall have the like priority for the recovery and receipt of the moneys out of the estate and effects of such insolvent or deceased principal as is secured to the United States; and may bring and maintain a suit upon the bond, in law or equity, in his own name, for the recovery of all moneys paid thereon.
Act March 2, 1799, c. 22, $ 65, 1 Stat. 676. § 6375. (R. S. § 3469.) Compromise.
Upon a report by a district attorney, or any special attorney or agent having charge of any claim in favor of the United States, showing in detail the condition of such claim, and the terms upon which the same may be compromised, and recommending that it be compromised upon the terms so offered, and upon the recommendation of the Solicitor of the Treasury, the Secretary of the Treasury is authorized to compromise such claim accordingly. But the provisions
of this section shall not apply to any claim arising under the postal laws.
Act March 3, 1863, c. 76, § 10, 12 Stat. 740. § 6376. (R. S. § 3470.) Purchase on execution.
At every sale, on execution, at the suit of the United States, of lands or tenements of a debtor, the United States may, by such agent as the Solicitor of the Treasury shall appoint, become the purchaser thereof; but in no case shall the agent bid in behalf of the United States a greater amount than that of the judgment for which such estate may be exposed to sale, and the costs. Whenever such purchase is made, the marshal of the district in which the sale is held shall make all needful conveyances, assignments, or transfers to the United States.
Act May 26, 1824, c. 172, § 2, 4 Stat. 51.
The Solicitor of the Treasury was authorized to rent or sell unproductive lands or other property of the United States acquired under judicial process or otherwise in the collection of debts, by R. S. $ 3749, post, $ 6942; to bave charge of lands and other property assigned, etc., to the United States, and of trusts created for the United States in payment of debts, and of the sale and disposal of lands so assigned, etc., by R. S. $ 3750, post, $ 6946; and to release real estate acquired by the United States in payment of a debt,
where such debt is afterward paid in money, by R. S. § 3751, post, $ 6947. § 6377. (R. S. § 3471.) Discharge of poor debtor by Secretary of
the Treasury. Any person imprisoned upon execution issuing from any court of the United States, for a debt due to the United States, which he is unable to pay, may, at any time after commitment, make application, in writing, to the Secretary of the Treasury, stating the circumstances of his case, and his inability to discharge the debt; and thereupon the Secretary may make, or require to be made, an examination and inquiry into the circumstances of the debtor, by the oath of the debtor, which the Secretary, or any other person by him specially appointed, is authorized to administer, or otherwise, as the Secretary shall deem necessary and expedient, to ascertain the truth; and upon proof made to his satisfaction, that the debtor is unable to pay the debt for which he is imprisoned, and that he has not concealed or made any conveyance of his estate, in trust, for himself, or with an intent to defraud the United States, or to deprive them of their legal priority, the Secretary is authorized to receive from such debtor any deed, assignment, or conveyance of his real or personal estate, or any collateral security, to the use of the United States. Upon a compliance by the debtor with such terms and conditions as the Secretary may judge reasonable and proper, the Secretary must issue his order, under his hand, to the keeper of the prison, directing him to discharge the debtor from his imprisonment under such execution. The debtor shall not be liable to be imprisoned again for the debt; but the judgment shall remain in force, and may be satisfied out of any estate which may then, or at any time afterward, belong to the debtor. The benefit of this section shall not be extended to any person imprisoned for any fine, forfeiture, or penalty, incurred by a breach of any law of the United States, or for moneys had and re