Sec.  3212.  Every  collector  shall,  at  the  expiration  of
each  month  after  he  commences  his  collections,  transmit
to  the  Commissioner  of  Internal  Revenue  a  statement  of
the  collections  made  by  him  within  the  month.  And  every
collector  shall  complete  the  collection  of  all  sums  assigned
to  him  for  collection,  and  shall  pay  over  the  same  into  the
Treasury,  and  shall  render  his  accounts  to  the  Treasury
Department  as  often  as  he  may  be  required.
Source:    Act  June  30,  1864,  c.  173,  §  33,  13  Stat.  236.
Sec.  3213.  It  shall  be  the  duty  of  the  collectors,  in  their
respective  districts,  subject  to  the  provisions  of  this  Title,
to  prosecute  for  the  recovery  of  any  sums  which  may  be
forfeited  by  law.  All  suits  for  fines,  penalties,  and  forfei-
tures, where  not  otherwise  provided  for,  shall  be  brought
in  the  name  of  the  United  States,  in  any  proper  form  of
action,  or  by  any  appropriate  form  of  proceeding,  qui  tam
or  otherwise,  before  any  circuit  or  district  court  of  the
United  States,  for  the  district  within  which  said  fine,
penalty,  or  forfeiture  may  have  been  incurred,  or  before
any  other  court  of  competent  jurisdiction;  and  taxes  may


150  FEDERAL   INCOME   TAX   LAW

be  sued  for  and  recovered  in  the  name  of  the  "United  States
in  any  proper  form  of  action,  before  any  circuit  or  district
court  of  the  United  States  for  the  district  within  which  the
HabiUty  to  such  tax  is  incurred,  or  where  the  party  from
whom  such  tax  is  due  resides  at  the  time  of  the  commence-
ment of  the  said  action.
Source:    Act  July  13,  1866,  c.  184,  §  9,  14  Stat.  110.
Action,  assessment  not  necessary  condition  precedent.    King  v.
U.  S.,  99  U.  S.  229,  25  L.  Ed.  373.
