CHAPTER THREE 
ASSESSMENTS AND COLLECTIONS® 
CONCORDANCE WIT:I UNITED STATES CODE 
(Secs. 91-160, U. S. C.) 
The sections of the law contained in this chapter are arranged 
in the numerical sequence of the sections of the United States 
Code based thereon. Black-face numerals in the margin of the 
text indicate the section numbers of title 26, ‘ Internal Rev- 
enue,” of the code, unless otherwise stated. 
Sec. 
3172 (amended). Canvass of districts 
: for objects of taxation. 
3177. Officers entering premises where 
taxable articles are kept. Ob- 
structing officers; rescuing 
property; penalty. 
3173 (amended). Returns of persons 
liable to tax. 
3174. Summons. 
3175. Failure to obey summons; pro- 
ceedings, 
3176 (amended). When collector maj) 
enter premises and make re 
turns: 25 per cent penalty; 
50 per cent penalty. 
1122. Revenue Act of 1926. Power to 
secure testimony; jurisdic- 
tion of district courts. 
3179. Making false returns, or failing 
to obey summons; penalty. 
3180. Taxable property owned by non- 
resident. 
3181. Lists of returns. 
3182. Commissioner to make assess: 
ments; correction of incom- 
plete or imperfect lists within 
15 months. 
3183 (amended). Duty of collectors to 
collect taxes; not to issue re- 
receipts in lieu of stamps. 
3184. Notice and demand of taxes. 
1109. Revenue Act of 1926. Period of 
limitation for the assessment 
and collection of taxes; ex: 
ceptions. 
Aet of March 2, 1911. Certificd 
checks receivable for taxes. 
Act of March 3, 1913. Author: 
ity to receive certified checks 
extended. 
' Regulations 1 (1917). Assessments. 
Regulations 2. Instructions to collectors concerning their accounts. 
pu] ations 12 (1920). Revenue and prohibition officers, district attorneys and 
Sec. 
1118. Revenue Act of 1926. Federal 
notes and uncertified checks 
may be accepted; receipts; 
surrender to creditor as a 
payment on debt; fractions of 
a cent. 
3185. Returns; when tax payable; 5 
per cent penalty and interest. 
3186 (amended). Lien for taxes. 
3187 (amended). Distraint. 
3188. Mode of levying distraint. 
3189. Delinquents must exhibit evi- 
dence relating to property dis- 
trained. 
3190. Proceedings on distraint. 
3191. When property sold under dis- 
tra.nt is subject to tax, and 
tax not paid. 
3192. When property sold under dis- 
traint may be purchased for 
United States. 
3193. Property distrained to be re- 
stored on payment before sale. 
3194. Effect of certificate of sale. 
3195 (amended). When property dis 
trained is not divisible, 
3196. When real estate may be sold to 
satisfy taxes. 
3197 (amended). Proceedings for sei 
zure and sale of real estate. 
3198. Certificate of purchase. 
3199. Collector’s deed prima facie evi- 
dence, etc. 
3200 (amended). Collector may seize 
lands of delinquent in any 
district of same State. 
1130. Revenue Act of 1926. Dis- 
traints; period of limitation 
running on. 
3201. Redemption prior to sale, 
- 
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