In subsection (a)(1), the words “territory, or possession of the United States” are substituted for “or territory” for consistency in the revised title and with other titles of the United States Code. The words “in his discretion” are omitted as unnecessary. The words “General Counsel for the department of Treasury” were substituted for “Solicitor of the Treasury” in section 3753 of the Revised Statutes because section 512(b) of the Revenue Act of 1934 (ch. 277, 48 Stat. 759) abolished the offices of General Counsel and Assistant General Counsel for the Bureau of Internal Revenue and the offices of Solicitor and Assistant Solicitor of the Treasury and transferred the powers, duties, and functions of those offices to the General Counsel for the Department of the Treasury.

In subsection (b), the words “in the court of last resort to which the Attorney General may deem proper to cause such proceedings to be carried”, “to all intents and purposes”, “and the same is by such judgment found to be due”, and “duly” are omitted as unnecessary.