New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1872-06-27

and the Secretary of the Treasury is here
by authorized and required, prior TO the
hrst day of January, eighteen hundred and
seventy-three, to reduce the number of in
ternal revenue assistant assessors, inspect
Ors, gaugers, store-keepers, and the clerks
and employees in the Internal Revenue bu-
Teau to as small q number as is consistent
with the performance of the reduced duties
OIL the service, and that he report to Con-
gress at its next session the reduction made
under thus act and such further changes in
the organization of the internal revenue
service as will promote its efficiency and
economy.
SEC. A. That all suits and proceedings
for the recovery of any internal tax alleged
TO have been enormously assessed or col
lected, or any penalty claimed to have been
collected without authority, or for any sum
which it alleged was excessive, or in any
manner wrOngfully collected, shall be-
brought within two years next after the
cause OfactiOn accrued and not after: and all
claims for the refunding of any internal tax
or penalty shall be presented to the Com
missioner of Internal Revenue within two
years next after the cause of action accrued
and not after; provided, that actions for
claims, which have accrued prior to tho
passage of this act, shall be commenced in
the courts or presented TO the Commissioner
of Internal Revenue within one year from
the date of said passage; and provided
further, that where claim shall be pending
before said Commissioner the claimant NAV
bring his action within one year after such
decision and not after; and provided
further, that no right Of action barred by
any statute now in force shall be revived
by anything herein contained.
Sec. IS. That the Secretary of the Treas
urv is hereby authorized and directed care
fully to revise and prepare for publication
the internal revenue laws in force after the
passage of this act, with amendments moor
porated in their proper places, conveniently
arranged for reference and with proper
index, and that the same be printed as soon
as practicable by the Congressional Printer.
That ten thousand copies be printed, five
thousand for the use of the House of Repre-
sentatives, two thousand for the use of the
Senate, and three thousand for the use of
the Commissioner Of Internal Revenue.
SEC. As. That all acts and parts Of acts in
consistent with the provisions of this act are
hereby repealed; provided, that all the pro
visions of said act, shall be in force for levy
ing and collecting all taxes properly as
sessed, or liable to be assessed, or aoeruing
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, aud
enforcing liens, fines, penalties, and for
FIXTURES incurred under and by virtue
thereof And this act shall not be construed
to affect any act done, right accrued, or pen
atty incurred under former acts, but every
such right is hereby saved; and all suits and
prosecutions for acts already done in viola
ton 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; provided, that whenever the
duty imposed by any existing law shall
cease in consequence of any limitation
therein contained before the respective
provisions OF this act shall take effect, the
same duty or tax shall be, and is hereby,
continued until such provisions of this act
shall take effect; and where any act is
hereby repealed, no duty or tax imposed
thereby shall be held to cease in cOnse-
quence of such repeal until the respective
corresponding provisions of this act shall
take effect.
Sec. AZ. That this act shall take effect ON
the first day of August, eighteen hundred
and seventy-twO, except where otherwise
provided. And the Commissioner of In
ternal Revenue is hereby authorized to
make, with the approval eft the Secretary of
the Treasury, all such regulations not in
conflict with any provision Of law as may
become necessary by reason Of any changes
in the internal revenue laws made by this
act.
Approved June 6, 1872.