Mr. GARFIELD. I move the following amendment: Page 37.after line 689. insert: That section 44 beamendedby striking out all after the enacting clause and inserting in lieu thereof the following: that the Commissuonerof internalrevenue. subject to regulations prescribedby the secyTreasury.sliull be.audis hereby. authorized. on appeal to him made. to remit. relund and paybackallduticserroncouslyorillegally assessed or collect d and all duties that shall appearto be unjustly assessedor excessivein amount or in anymanner wrongfully collected and also repay tocollectors or deputy collectors the full amount of such sumsof moneyas shall or may be recoveredagainst them or any of them in any court. for any internal duties or licensese ollectedby them.with the costsandexpenses of suit and all damagesand costs recoveredagainst assessors.asst assessors.collectors deputy collectors and inspectors. in any suit which shall be brouight neainst them or any of them by reason of anyt iing that shall or maybe done in the due performanceof their official utics; and all Judgments and moneys recovered or received for taxes. costs. forfeitures and penalties shall be paid to the cpl lect r as internal duties are required to be paid: Provided. That wherea 2ndassessmentmayhave beenmadeincaseofalist. statement.qrreturn which in the opinion of the assessoror asst assessor wasfalseor fraudulent or contained any understatement or undervaluntion. such essmentshall not be remitted.nor shall taxes or ntiese ollectedunder such assessmentbe recovered.refunded or paid back unlesssaid list. statement or return was not false or fraudulent and did not contain any understatement or undervaluation. Mr. Speaker, the 44thsection of the law as it now stands provides for refunding all the taxes in caseswhere there have been wrong assessments. That is perfectly proper, but there has been a ruling in the nortern district of NewYork that in cases of fraudulent lists returned under the exact terms of the law the money may be refunded. This amendment has been moved at the request of the ComrIntRev. It provides that the section which relates to refuning shall not apply to persons who have had additional as sessments in consequence offraudulent returns. It is to correct that new case which seems to have arisen in the administration of the law. The amendment was agreed to.