Restriction upon power of court to impeach forfeiture.
Section 60
SEC. 60. Restriction upon power of court to impeach forfeiture.—No court shall entertain any suit assailing the validity of a forfeiture incurred under the provisions of this Act until the taxpayer shall have paid into court the amount due thereon at the time of the forfeiture in question, whether by way of tax or penalties. If the taxpayer should prevail in such suit, the money so paid into court shall be applied to the satisfaction of such tax and penalties; if he should fail, it shall be returned to him, after the deduction of any court costs chargeable to him in the cause.