Section 52
SEC. 52. No suit shall he. maintained in any court for the recovery of any internal-revenue tax alleged to he excessive or collected without authority or of any sum alleged to lie excessive or in any manner wrongfully collected, unless protest against such tax was made at the time of the payment thereof or within ten days thereafter nor until appeal shall have been duty made to the Collector of Internal Revenue and his decision has been bad thereon: Provided, That if such decision is delayed six months from the date of appeal then the suit may be brought without first having the decision of the Collector of Internal Revenue: And provided further, That no suit shall he maintained in any court for such recovery unless the same is brought within two years next after the cause of action accrued: And provided, further. That no courts shall have authority to grant an injunction restraining the rolled ion of any taxes imposed by virtue of the provisions of this Act. but the remedy of the taxpayer who claims that lie is unjustly assessed or taxed shall be by payment under protest of the sum claimed from him by flu: Collector of Internal Revenue and by action to recover back the sum claimed to have been illegally collected.