Page:United States Statutes at Large Volume 15.djvu/198

powered to alter, renew, or change the form, style, and device of any stamp, mark, or label used under any provision of the laws relating to distilled spirits, tobacco, snuff, and cigars, when in their judgment necessary for the collection of revenue tax, or the prevention or detection of frauds thereon; and to make and publish such regulations for the use of such mark, stamp, or label as they may find requisite. But in no case shall such renewal or change extendGeneral character of stamps to be retained, and they to be kept in book form, &c. to an abandonment of the general character of the stamps provided for in this act, nor to the dispensing with any provisions requiring that such stamps shall be kept in book form and have thereon the signatures of revenue officers.

Commissioner may compromise cases with consent of Secretary of Treasury and Attorney-General. Sec. 102. And be it further enacted, That in all cases arising under the internal revenue laws where, instead of commencing or proceeding with a suit in court, it may appear to the commissioner of internal revenue to be for the interest of the United States to compromise the same, he is empowered and authorized to make such compromise with the advice and consent of the Secretary of the Treasury; andProceedings in such cases. in every case where a compromise is made there shall be placed on file in the office of the commissioner the opinion of the solicitor of internal revenue, or officer acting as such, with his reasons therefor, together with a statement of the amount of tax assessed, the amount of additional tax or penalty imposed by law in consequence of the neglect or delinquency of the person against whom the tax is assessed, and the amount actually paid in accordance with the terms of the compromise; but no such compromise shall be made of any case after a suit or proceeding in court has been commenced, without the recommendation also of the Attorney-General: Provided,Proviso. That it shall be lawful for the court at any stage of such suit or criminal proceedings to continue the same for good cause shown on motion of the district attorney.

Commissioner may provide for assessment, &c. of tax, when, &c.; Sec. 103. And be it further enacted, That when any tax is imposed, and the mode or time of assessment or collection is not provided for, the same shall be established by regulation of the commissioner of internal revenue; and the commissioner is authorized to make all such regulations, not otherwise provided for, as maymay make necessary regulations. become necessary by reason of any change of law in relation to internal revenue made by this act.

Construction of the words "person," "State," "county," &c. in this act. Sec. 104. And be it further enacted, That where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, the word "person," as used in this act, shall be construed to mean and include a firm, partnership, association, company, or corporation, as well as a natural person; and words of the masculine gender, as applied to persons, to mean and include the feminine gender; and the singular number to mean and include the plural number; and the word "State" to mean and include a Territory and District of Columbia; and the word "county," to mean and include parish, district, or other equivalent territorial subdivision of a State.

Repeal of inconsistent provisions.

Sec. 105. And be it further enacted, That all acts and parts of acts inconsistent with the provisions of this act are hereby repealed: Provided, That all the provisions of said acts shall be in force for levying and collecting all taxes properly assessedSaving clauses. or liable to be assessed, or accruing under the provisions of former acts, the right to which has already accrued or which may hereafter accrue under said acts, and for maintaining, continuing and enforcing liens, fines, penalties, and forfeitures incurred under and by virtue thereof. And this act shall not be construed to affect any act done, right accrued, or penalty incurred, under former acts, but every such right is hereby saved; and all suits and prosecutions for acts already done in violation of any former act or acts of Congress, relating to the subjects embraced in this act, may be commenced or proceeded with in like manner as if this act had not been passed: And provided further, That no office created by the said acts and continued by this act shall be vacated by reason of any provisions herein contained,