SIXTY—EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. 35]. request to the Commissioner of Internal Revenue to direct the lil- BEVENFE M 0* lm ing of a bill in chancery as provided in subdivision (a), and if the siciiiiiiimiiiiiciieudliitii Commissioner fails to direct the filing of such bill within six months itadgtgiiiilittriii after receipt of such written request, such person or purchaser may, °°°· · after giving notice to the Commissioner, file a petition in the district court of the United States for the district in which the real estate is located, praying leave to file a bill for a final determination of all claims to or liens upon the real estate in question. After a full hear- m:,*;i{,•fn,§g}°S· s¤¢·· . . . . . . . . petition ing in open court, the d1str1ct court may m its discretion enter an mated. order granting leave to iile such bill, in_which the United States and all persons having liens upon or claiming any interest in the real estate shall be ma e parties. Service on the United States shall S§€,,‘§’°° °“ U““°" be had in the manner provided by sections 5 and 6 of the Act of V¤¤-?M>·5¤>· March 3, 1887, entitled ‘An Act to provide for the bringing of suits against the Government of the United States? Upon the filing of ,,,,‘,§,2_’“‘“°“°‘°“ by such bill the district court shall proceed to adjudicate the matters involved therein, in the same manner as in the case of bills tiled imder subdivision (a) of this section. For the purpose of such adjudica- ,u§‘{,‘d°$§,‘§},‘f’§§’°'° tion, the assessment of the tax upon which the lien of the United States is based shall be conclusively presumed to be valid, and all costs of the proceedings on the petition and the bill shall be borne by the person filing the bil1.” · SPECIAL DEPOSITS. Special deposits. Sm. 1031. (a) Section 3195 of the Revised Statutes is amended ,,,{*,,,%égf°·3*“·P-°**· “’=?§“d ”§i°°él°i'$£ Katy nu .1 { me · ···»¤ ¤ nc. 9 . en an pro e to istraint or taxes is ° ¥"’° Y- uot divisible, so as to eniible the collector by sale of a part thereof liii tobemd to raise the whole amount of the tax, with all costs and charges, the whole of such property shall be sold, and the surplus of the _ proceeds of the sale, after making allowance for the amount of the $°"’“" tax, interest, penalties, and additions thereto, and for the costs and charges of the distraint and sale, shall be deposited with the Treas-
of the United States as provided in subdivision (b) of section I*·f*¤~
f lgb) Section 3210 of the Revised Statutes is amended to read as ,¤§,;,i2;gd°?°‘32’°·°‘°‘°• o ows: “SEc. 3210. (a) Except as provided in subdivision (b) the gross ,,;,*i§,{}f,{,°Q‘{{,‘,‘{*,,,'§,§,Tf"{§ amount of all taxes and revenues received under the provisions **,,g_,Q;g>”°F**°d MY *¤ of this Act, and collections of whatever nature received or collected 1,,,,,,,,, ,,,,,,,,,, Nm, by authority of any internal-revenue law, shall be paid daily into rr?¤¤i¤¤,•¢¤- the Treasury of the United States under instructions of the Secre- ”’”‘ tary of the Treasury as internal·revenue collections, by the officer receiving or cpllecting the same, witho1;t any abateiplent or deduction on account o sala com nsation, ees, costs, c arges, expenses, E n I or claims of any desrgiiiptioriie A certificate of such payment, stating at calif the name of the depositor and the specific aocoimt 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 Intemal Revenue. Spam, de .t M " (b) Sums offered in compromise under the provisions of section count ot me 3229 of the Revised Statutes and section 35 of Title II of the Na- ’§f,’§i,‘§?°{§,° ,§§,,,°§,,'§Q tional Prohibition Act, sums offered for the urchase of real estate Mg °*;j°,;2g§,°b 5,,, under the provisions of section 3208 of the qlevised Statutes, and V0l..i1.}i-3l8i ` surplus proceeds in any distraint sale, after allowance for V°*‘”""‘m the amount of the tax, interest penalties, and a ditions thereto and for costs and charges of the distraint and sale, shall be degosited with the Treasurer of the United States in a zecial cgosit wmmnbnm u account in the name of the collector making the posit. pon ¤¤¤•¤¤¤¤¤. 45822°——25T--25
