21,27 89,91 187, 188 V (Rights of persons: indictment; double jeopardy; self-incrimina- Double jeopardy. Due process of law.. Private property XIV (Rights of citizens): Section 1 (Citizenship; privileges and immunities; due REVISED STATUTES OF THE UNITED STATES Title XXXV. Internal Revenue: Chapter Two. Of Assessments and Collections: $3207. (Proceedings in chancery to subject real estate to pay- (b) (Enforcement of prior private liens). 43 Stat. 350- Page 90 (note 8) § 3224. (Prohibition of suits to restrain assessment or collec STATUTES AT LARGE OF THE UNITED STATES Date Page 1791, March 3, c. 15 ("An Act repealing, after the last day of June next, the duties heretofore laid upon Distilled Spirits imported from abroad, and laying others in their stead; and also upon Spirits distilled within the United States, and for appropriating the same"), 1 Stat. 199-214: § 23. (Collection of duties on stills; distraint and sale of goods of delinquent). 1 Stat. 204_-_. 43 (note 19) 1833, March 2, c. 57 (“An Act further to provide for the collection of duties on imports"), 4 Stat. 632-635: § 2. (Jurisdiction of circuit courts; property in custody irrepleviable, etc.). 4 Stat. 633--70-80 (partial text) 1839, March 3, c. 82 (“An Act making appropriation for the civil and diplomatic expenses of Government for the year eighteen hundred and thirtynine"), 5 Stat. 339-349: § 2. (Moneys paid collectors of customs for unascertained duties or duties paid under protest to be paid into the Treasury without awaiting determination or litigation; refund provisions). 5 Stat. 348349___ 56 (note 6) 1845, February 26, c. 22 (“An Act explanatory of an act entitled ‘An act making appropriations for the civil and diplomatic expenses of Government for the year one thousand eight hundred and thirty-nine"), 5 Stat. 727): (Refund of duties paid under protest in writing). 40 (note 13), 56 (partial text in note 6), 57 1863, March 3, c. 74 (“An Act to amend an Act entitled 'An Act to provide Internal Revenue to support the Government and pay Interest on the Public Debt', approved July first, eighteen hundred and sixty-two, and for other Purposes"), 12 Stat. 713-731): 40 § 31. (Duties illegally collected may be paid back). 12 Stat. 729_-(note 13), 57 (note 8) 1864, June 3, c. 106 ("An Act To provide a National Currency, secured by a pledge of United States Bonds, and to provide for the Circulation and Redemption thereof"), 13 Stat. 99-118: § 41. Last proviso of the section. (Real estate of national banking associations not exempt from state and local taxes). 13 Stat. 111-112 82, note 6 1864, June 30, c. 173 (“An Act To provide Internal Revenue to support the Government, to pay Interest on the Public Debt, and for other Purposes"), 13 Stat. 223-306: 40 § 44. (Commissioner's authority to refund). 13 Stat. 239-240_----. (note 13), 57 (note 8) (Commissioner's authority to reimburse collectors, etc., for judgments against them). 13 Stat. 239-240_. 116. (Income tax). 13 Stat. 281 57 (note 8) 38, note 3 38, note 3 § 117. (Taxable income). 13 Stat. 281–282. 38, note 4 1865, March 3, c. 78 ("An Act to amend an Act entitled 'An Act to provide Internal Revenue to support the Government, to pay Interest on the Public Debt, and for other Purposes', approved June thirtieth, eighteen hundred and sixty-four"), 13 Stat. 469-487; 57 (note 8) § 3. (Amounts collected, etc., to be paid into the Treasury daily, without deduction). 13 Stat. 483-. 1866, July 13, c. 184 (“An Act To reduce Internal Taxation and to amend an Act entitled 'An Act to provide Internal Revenue to support the Government, to pay Interest on the Public Debt, and for other Purposes', approved June thirtieth, eighteen hundred and sixty-four, and Acts amendatory thereof"), 14 Stat. 98-173: § 9. (Refunds of taxes, etc., and judgments against collectors, etc.). 14 Stat. 101-116_. 57 (note 8) 14 § 19. (Suits for refund-appeal to the Commissioner-period). Stat. 152 42 (partial text in note 16), 58 (partial text in note 13) |