346 SIXTY·EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. ¤"¤N“ M °' mt office, a note or memorandum addressed to such person, requiring him or her to render to such collector or deputy collector the hst or return required by law within ten days from the date of such note ,,§°“T,,‘§§.?'Qg°°,§°’¤',}°.?}’, or memorandum, verified by oath. And if any person, on being °°°· notiiied 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 fraudulent, or contains any undervaluation or understatement, , or refuses to allow any regularly authorized Government officer to cu':Q§?lm°°y°°b°p'° examine the books of such person, firm, or corporation, it shall be lawful for the collector to summon such gegson, or any other person having possession, custody, or care of ks of account contaming entries relating to the business of such person or any other person he may deem proper, to appear before him and produce such books at a time and p ace named the silimmons, and to ggilye testimony or answer interrogatories, un er oat , respectin an `ects or income eo‘i§’cttl$r°Yl°y °mm°t liable to tax or the returns thereof. The collictog mag summon any person residing or found within the State or Territory in which his district lies; and when the serson intended to be summoned does not reside and can not be foun within such State or Territory, he may enter any collection district where such person may be found and there make the examination herein authorized And to this end he may P i there exercise all the authority which he might lawfull exercise in odgaektiougmuuu- the district for which he was commissioned: rofvekled, 'liiat ‘ person} °"“‘ "°”°"‘ as used in this section, shall be construed to include any co ration, joint—stock company or association, or insurance company vlilizn such construction is necessary to carry out its provisions? 1¤¢¤¤¤t¤¤¤w¤¤¤·¤- 1N*rmms·r on nmoxns AND cmanrrs. m1g»;t;e0;>r;e,$1¤j‘¤;{¤ f¤r Sec. 1019. Upon the allowance of a credit or refund of any internal-revenue tax erroneously or illegally assessed or collected, or of any penalty collected without authority, or of any sum which was excessive or in any manner wrongfull collected, interest shall be new amwaa. allowed and paid on the amount o such credit or refund at the rate of 6 per centum (per annum from the date such tax penalty, or sum was paid to the ate of the allowance of the refund, or in case of a credit, to the due date of the amount against which the credit is Mmm 0, .,m,_ taken, but if the amount against which the credit is taken is an um: assemenw additional assessment. then to the date of the assessment of that amount. The term “ additional assessment " as umd in this section means a further assessment fora tax of the same character previously O paid in part. ”i“°"“°”°°‘ rxruunsr ON mnounnrs. {»'{,‘}l‘§§,I§T°fiZi, Sec. 1020. Section 177 of the Judicial Code, as amended, is I-G- mownm mtrimd enacted without change, as follows: on Conn; or cum “Sec. 177. Nointcrest shall be allowed on any claim up to the ’°W‘?,'$, ,3, 316, time of the rendition of ]udgment by the Court of Claims, im]B$ upon a contract expremly stipulating for the payment of interest, mo ed { except that interest may be a lowed in any judgment of any com-g gut; {ami: rE?§i°.iQ rendered after the passage of the Revenue Act of 1921 against the §g}}g;•f1§;*g§;¤ 8*jfs€·;0u‘jgf United States for any interna.l—revenue tax erroneously or illegally ' amessed or collected, or for any penalty collected without authority or any sum which was excessive or in any manner wrongfully collected, under the internal—revenue laws.”
