deducted from the particular legacy or distributive share on account of which the same is charged." (32 Stat. 97.) This section was part of an act to repeal war-revenue taxation, etc., cited above. Act June 13, 1898, c. 448, § 29, 30 Stat. 464, mentioned in this section, was one of the sections repealed by section 7 of this act; and section 30 of that act, as amended by Act March 2, 1901, c. 806, § 11, 31 Stat. 948, was continued in force by this section. Notes of Taxes saved by statute.-This section saves only taxes imposed prior to its taking effect. Eidman v. Tilghman (1907) 27 Sup. Ct. 779, 203 U. S. 580, 51 L. Ed. 326, affirming judgment (1905) 136 Fed. 141, 69 C. C. A. 139, which affirmed Tilghman v. Eidman (C. C. 1904) 131 Fed. 651. The inheritance tax imposed by War Revenue Act 1898, although not "due and payable" under section 30 of that act, as amended by Act March 2, 1901, c. 806, § 11, 31 Stat. 948, until one year after the death of the testator, must be deemed to have become an obligation immediately upon the passing by death of a vested right to the present possession or enjoyment of a legacy or distributive share, so as to be within the saving clause of this section, preserving all taxes "imposed" prior to the taking effect of that act, although the testator's death was less than one year prior to such date, in view of section 14, ante, providing that the repeal of any statute shall not have the effect to release or extinguish any penalty, forfeiture, or liability incurred thereunder, unless the repealing act shall expressly so provide. Hertz v. Woodman (1910) 30 Sup. Ct. 621, 218 U. S. 205, 54 L. Ed. 1001. Where the interests of certain legatees in two-thirds of the residue of testator's estate were vested in enjoyment, but not in possession, at the time War Revenue Act June 13, 1898, c. 448, §§ 29, 30, 30 Stat. 464, 465, were repealed by Act April 12, 1902, c. 500, §§ 7, 8, 32 Stat. 97, because the executors Decisions would not pay any legacy, principal, or income until one year after the granting of letters, such interests were taxable. Ward v. Sage (1911) 185 Fed. 7, 108 C. C. A. 413. When tax imposed.-The tax provided for by section 29 of the war revenue act of 1898, being an ad valorem tax, was not "imposed," within the meaning of this section, until its assessment. U. S. v. Marion Trust Co. (1907) 27 Sup. Ct. 794, 205 U. S. 539, 51 L. Ed. 1191. Within the meaning of this section, a tax was "imposed" one year after the death of a testator, and where such year expired prior to July 1, 1898, the tax was collectible, although not assessed until after such date. Title Guarantee & Trust Co. V. Ward (1911) 184 Fed. 447, 107 C. C. A. 41, affirming judgment (C. C. 1908) 164 Fed. 459, and writ of certiorari denied (1911) 31 Sup. Ct. 723, 220 U. S. 620, 55 L. Ed. 613. A legacy tax under War Revenue Act June 13, 1898, c. 448, § 29, 30 Stat. 464, was not "imposed" within the meaning of the saving clause of this section until its assessment, and there remained no power to make a valid assessment after July 1, 1902, when the repealing act took effect. Farrell v. U. S. (P. C. 1909) 167 Fed. 639. Cited without definite application, Baldwin v. Eidman (D. C. 1913) 202 Fed. 968. This section was section 1 of "an act extending the time for the repayment of certain war-revenue taxes erroneously collected," Act July 27, 1912, c. 256, 37 Stat. 240. It provided for the refunding of any internal tax illegally assessed and collected under Act June 13, 1898, c. 448, § 29, which act was repealed by Act April 12, 1902, c. 500, § 7, 32 Stat. 97. It further provided that claims for refundment should be presented on or before Jan. 1, 1914, Act Sept. 8, 1916, c. 463, §§ 200-212, set forth ante, §§ 63362a-63361⁄2m imposes a new tax designated as an estate tax. Provisions for refunding taxes paid on legacies and for sums paid for stamps used on export bills of lading, under Act June 13, 1898, were made by Act June 27, 1902, c. 1160, 32 Stat. 406. Sums paid for stamps used on foreign bills of exchange drawn, between July 1, 1898, and June 30, 1901, against the value of products or merchandise exported, were to be refunded, by a provision of Act Feb. 1, 1909, c. 53, 35 Stat. 590. The time for the presentation of claims under Act Feb. 1, 1909, c. 53, 35 Stat. 590, was extended by a provision of the urgent deficiency act for the fiscal year 1909, Act Aug. 5, 1909, c. 7, 36 Stat. 120. By similar provisions of subsequent deficiency appropriation acts, the time for presentation of such claims was further extended to December 1, 1910, by Act June 25, 1910, c. 385, 36 Stat. 779, to December 1, 1911, by Act March 4, 1911, c. 240, 36 Stat. 1291, and to December 1, 1912, by Act Aug. 26, 1912, c. 408, 37 Stat. 626. Notes of Taxes to be refunded.-Death duties illegally assessed were not the only taxes to be refunded under Act July 27, 1912, collected under War Revenue Act June 13, 1898, § 29. U. S. v. Hvoslef (1915) 35 Sup. Ct. 459, 237 U. S. 1, 59 L. Ed. 813, affirming judgment Hvoslet v. U. S. (D. C. 1913) 217 Fed. 680. Action against government to recover tax paid.-Claims under Act July 27, 1912, for refunding of stamp taxes under War Revenue Act June 13, 1898, were "founded on a law of Congress," within Judicial Code, § 24, par. 20, ante, § 991(20), conferring jurisdiction on District Courts. U. S. v. Hvoslef (1915) 35 Sup. Ct. 459, 237 U. S. 1, 59 L. Ed. $13, Ann. Cas. 1916A, 286, affirming judgment Hvoslet v. U. S. (D. C. 1913) 217 Fed. 680. Payment under protest is not necessary to a suit founded on Act July 27, 1912, for refunding of internal tax illegally assessed under War Revenue Act June 13, 1898, § 29. Id. Act July 27, 1912, providing for the payment of claims for taxes illegally assessed and collected under the War Revenue Act, held to confer on citizens having paid such illegal taxes the right to recover the same against the United States in an action under the Tucker Act; their remedy not being limited to a suit against the collector. Hvoslet v. U. S. (D. C. 1913) 217 Fed. 680, judgment affirmed U. S. v. Hvoslef (1915) 35 Sup. Ct. 459, 237 U. S. 1, 59 L. Ed. 813, Ann. Cas. 1916A, 286. Refundment of tax under Act July 27, 1902, c. 1160.-See Vanderbilt v. Eidman (1905) 25 Sup. Ct. 331, 337, 196 U. S. 480, 49 L. Ed. 563; McCoach v. Philadelphia Trust, Safe Deposit & Ins. Co. (1907) 27 Sup. Ct. 793, 205 U. S. 539, 51 L. Ed. 921 (affirming judgment [1905] 142 Fed. 120, 73 C. C. A. 610, which affirmed Philadelphia Trust, Safe Deposit & Ins. Co. v. McCoach [C. C. 1905] 135 Fed. § 6371. [Obsolete.] Decisions 866); U. S. v. Fidelity Trust Co. (1911) 32 Sup. Ct. 59, 222 U. S. 158, 56 L. Ed. 137 (reversing decree Fidelity Trust Co. v. U. S. [1910] 45 Ct. Cl. 362); U. S. v. Jones (1915) 35 Sup. Ct. 261, 236 U. S. 106, 59 L. Ed. 488, Ann. Cas. 1916A, 316 (affirming judgment Jones v. U. S. [1914] 49 Ct. Cl. 408); McCoach v. Pratt (1915) 35 Sup. Ct. 421, 236 U. S. 562, 59 L. Ed. 720 (affirming judgment [1913] 201 Fed. 1021, 119 C. C. A. 666); Land Title & Trust Co. v. McCoach (1904) 129 Fed. 901, 64 C. C. A. 333 (reversing [C. C. 1904] 127 Fed. 381); Philadelphia Trust, Safe Deposit & Ins. Co. v. McCoach (1904) 129 Fed. 906, 64 C. C. A. 338 (reversing judgment [C. C. 1904] 127 Fed. 386); Herold v. Shanley (1906) 146 Fed. 20, 76 C. C. A. 478; Lynch v. Union Trust Co. of San Francisco (1908) 164 Fed. 161, 90 C. C. A. 147 (writ of certiorari denied [1909] 29 Sup. Ct. 702, 214 U. S. 523, 53 L. Ed. 1067); Westhus v. Union Trust Co. of St. Louis (1908) 164 Fed, 795, 90 C. C. A. 441 (rehearing denied [1909] 168 Fed. 617, 94 C. C. A. 95); Chouteau v. Allen (1909) 170 Fed. 412, 95 C. C. A. 582; Muenter v. Union Trust Co. (1912) 195 Fed. 480, 115 C. C. A. 390; U. S. v. Shipley (1912) 197 Fed. 265, 116 C. C. A. 627; Beer v. Moffatt (1913) 209 Fed. 779, 126 C. C. A. 503; Brown v. Kinney (C. C. 1904) 128 Fed. 310 (judgment reversed [1905] 137 Fed. 1018, 70 C. C. A. 679); Shanley v. Herold (C. C. 1905) 141 Fed. 423; Title Guarantee & Trust Co. v. Ward (C. C. 1908) 164 Fed. 459 (judgment affirmed [1911] 184 Fed. 447, 107 C. C. A. 41, and writ of certiorari denied [1911] 31 Sup. Ct. 723, 220 U. S. 620, 55 L. Ed. 613); Farrell v. U. S. (D. C. 1909) 167 Fed. 639; Beer v. Moffatt (D. C. 1912) 192 Fed. 984; (1902) 24 Op. Atty. Gen. 98; (1907) 26 Op. Atty. Gen. 194. Erroneous or illegal assessment or collection of tax on legacies and successions. See decisions cited under chapter 10, ante. See notes to preceding section of this act, ante, § 6370. This was section 2 of Act July 27, 1912, c. 256, and directed the Secretary of the Treasury to pay claims presented under section 1 out of any moneys not otherwise appropriated on establishment of the claims. Act Sept. 8, 1916, c. 463, entitled "An act to increase the revenue, and for other purposes," is divided into nine titles. The subject-matter of these titles has been distributed to appropriate places in the statutes, as follows: TITLE I.—INCOME TAX Of this title, §§ 1-15, 17-25, are set forth ante, §§ 6336a-6336x; § 14(d) is set forth ante, § 5948; and § 16 is set forth ante, §§ 5887, 5895, 5896, 5899. TITLE II.-ESTATE TAX This title, consisting of §§ 200-212, is set forth ante, §§ 63362a-63361⁄2m. TITLE III.-MUNITION MANUFACTURER'S TAX TITLE IV.-MISCELLANEOUS TAXES Of this title, § 400 is set forth ante, § 6144a; section 401 is set forth ante, § 6110a; section 402 is set forth ante, §§ 6002, 6110b, 6111, 6112, 61146114e; section 403 is set forth ante, § 6127a; section 404 is set forth ante, 5990; section 405 is set forth ante, § 6070a; section 406 is set forth ante, § 6161; sections 407-410, 412 are set forth ante, §§ 5980a-5980m; section 411 is set forth ante, § 6346a; and section 413 is set forth ante, § 5877a. TITLE V.-DYESTUFFS Of this title sections 500-502 are set forth ante, §§ 5291a-5291c. TITLE VI.-PRINTING PAPER This title consists of an amendment of paragraph 322 of the Tariff Act, and has been inserted under section 5291, ante. TITLE VII.-TARIFF COMMISSION The subject-matter of this title is set forth ante, §§ 5326a-5326i. TITLE VIII.-UNFAIR COMPETITION The subject-matter of this title is set forth post, §§ 88361–8836r. TITLE IX. § 6371a. (Act Sept. 8, 1916, c. 463, § 900.) Effect of partial invalidity of act. If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of said Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered. (39 Stat. 800.) Section 901 of the above act relates to an appropriation for the militia and has been placed under the title applicable to that subject. § 6371b. (Act Sept. 8, 1916, c. 463, § 902.) Time when act takes effect. Unless otherwise herein specially provided, this Act shall take effect on the day following its passage, and all provisions of any Act or Acts inconsistent with the provisions of this Act are hereby repealed. (39 Stat. 801.) (7407) TITLE XXXVI DEBTS DUE BY OR TO THE UNITED STATES Sec. 6372. Priority established. 6373. Liability of executors, etc. 6376. Purchase on execution. 6378. Discharge by the President. 6379. Duties and other debts to the United States, in what curreney to be paid. 6380. What coin receivable. 6381. National bank notes receivable for debts of United States, except. 6382. Treasury notes payable for debts of United States. 6383. Assignments of claims void, unless, etc. 6384. Restriction on assignments not to apply to payments for rents of post offices to agents of lessors. 6385. Oath by persons prosecuting claims. 6386. Who may administer the oath. 6387. Claims of disloyalists. 6387a. Claims of disloyalists; R. S. § 3480, repealed as to services in Army prior to April 13, 1861. 6388. Proof of loyalty dispensed with as a prerequisite in application for bounty lands. 6389. Retention of money due States in default. 6390. Payment to officers for horses lost in battle, etc. 6391. Payment to officers, etc., for loss of horses purchased in States in insurrection. 6392. Payment to officers, etc., for horses lost; limitation of time for presentation of claims. 6393. Payment to officers, etc., for horses lost; extension of time for filing claims. 6394. Payment to officers, etc., for horses lost; claims not filed within time limited, barred. 6395. Payment to officers, etc., for horses lost; suspension of limitation of time for filing claims. Sec. 6396. Payment for property lost while in military service. 6397. Payment for horses lost by capture. 6398. Payment for condemned horses and equipage. 6399. Payment to guardian for horse lost by minor in military serv ice. 6400. Payment to owner for horse furnished and lost in military service. 6401. Auditor may take testimony as to steamboats, etc. 6402. Claims for collecting, etc., volunteers for the war of the rebellion, and for horses, to be presented prior to June 30, 1874. 6403. Settlement of claims of officers and enlisted men for loss of property in military service. 6403a. Settlement of claims of officers and enlisted men for loss of or damage to baggage. 6404. Settlement of claims of officers, seamen, etc., for loss of property in naval service. Payment of judgments of Court of Claims. 6405. 6406. Judgments of Court of Claims to be certified by Secretary of the Treasury; interest. of 6407. Payment judgments and claims against United States subject to off-sets; proceedings. 6408. Payment of judgments against United States to be made on settlements by auditors. 6409. Private claims pending before Congress; taking of testimony by master in chancery. 6410. Private claims pending before Congress; service of subpoena for taking testimony; compensation of officers and witnesses; return of depositions, etc. 6411. Liability of persons making false claims against United States. 6412. Suits for same. 6413. Duty of district attorney as to such cases. 6414. Rights of persons presenting such suits. 6415. Limitation of suit. § 6372. (R. S. § 3466.) Priority established. Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied; and the priority hereby established shall extend as well |