Chapter 309. To amend paragraph 20 of section 24 of the Judicial Code as amended by Act of November 23, 1921, entitled “An Act to reduce and equalize taxation, to provide revenue, and for other purposes.” February 24, 1925.[[H
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CHAP. 309.— An Act To amend paragraph 20 of section 24 of the Judicial Code as amended by Act of November 23, 1921, entitled “An Act to reduce and equalize taxation, to provide revenue, and for other purposes.” February 24, 1925.[[H. R. 2716](/us/bill/68/hr/2716).][[Public, No. 459](/us/pl/68/459).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, * Revenue Act of 1921.District courts.Vol. 42, p. 311. That the paragraph added by section 1310 of the Revenue Act of 1921 at the end of paragraph Twentieth of section 24 of the Judicial Code, reenacted without change by section 1025 of the Revenue Act of 1924, is amended to read as follows:
" Concurrent jurisdiction with Court of Claims for recovering erroneously collected taxes, etc., if collector dead or not in office.*Ante*, p. 348, amended.“Concurrent with the Court of Claims of any suit or proceeding commenced after the passage of the Revenue Act of 1921, for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or any sum alleged to have been excessive or in any manner wrongfully collected under the internal revenue laws, even if the claim exceeds $10,000, if the collector of internal revenue by whom such tax, penalty, or sum was collected is dead or is not in office as collector of internal revenue at the time such suit or proceeding is commenced.
” " Approved, February 24, 1925.