General index-Continued. Section. Page, Distilled spirits: Definition of. Differential tax (rev. act, 1921), Constitutional amendment, proclamation by Acting Secretary of State. To prevent officer from discharging duty (Crim. Code, 332). Crimes against the United States, knowledge of (Crim. Code, 146). Corporation counsel to prosecute.. Commissioner of Internal Revenue- May compromise suits.. 3173 21 21 2a 22 1308 3229 3176 104 Effacing stamps, etc., from packages.. 3324 For medical purposes on war vessels. 1624 Unstamped, to be forfeited.. 3289 Distiller: Carrying on business of, without complying with law. 3275 105 Distillers, rectifiers, etc.: Effacing stamps and brands from empty casks. 3324 Penalty for failure to.. 3324 Furnish facilities for examination. 117 109 Interstate shipments extended to District of Columbia (act Feb. 24, 1919). Nuisance- Bonded by distillers... Commissioner to make regulations. Custody of storekeeper and proprietor. Exportation from, free of tax. In charge of storekeeper. Limit of bonded period.. Limited to 10 in district. Loss by accidental fire.. Notices, bonds, and bills of lading. Only one withdrawal from. Penalty for failure to deposit spirits. Spirits, how deposited.. Stamped before removal. Transfer ordered by commissioner. Transfer to manufacturing warehouses and for United States or scientific institutions.. Under control of the collector.. When tax may be assessed Gin, not rectified (rev. act, 1918). 118 118 118 118 118 119 119 118 118 118 119 118 118 120 118 118 119 119 118 119 Hawaii, prohibition and Constitution and laws of the United States in force (act Apr. 30, Repeal of war-time prohibition law (act May 23, 1918). Scope of legislative power (act Apr. 30, 1900). Spirits or intoxicating liquors subject to regulations provided by territorial legislation Unlawful use of liquor (act May 23, 1919).. 48 Hospital, home: Unlawful to sell intoxicating liquor between Government Hospital for the Insane and 47 47 Immigration station, unlawful to sell liquor at (act Feb. 5, 1917)... 48 Importation: From Virgin Islands, Porto Rico, and Philippine Islands (act of Oct. 3, 1917). Platt National Park, unlawful disposition of liquor to Indians (act July 1, 1902) - Possession of liquor is violation (act May 25, 1918). Power of agents (act Mar. 1, 1907).. 2150 Power of special officer and sheriff. Prima facie evidence (act May 18, 1916). Seizure of vehicles (act Mar. 2, 1917). Setting up stills. Wines for sacramental purposes (act Aug. 24, 1912). Information, unlawful to divulge... Interest on refunds and judgments (rev. act, 1921). Judgments and moneys recovered or received for taxes, costs, etc., to be paid by collectors. Interest on (rev. act, 1921).. Jurisdiction of court... 2139 2140 2141 3167 1324a 3216 1324a 711 1310c 1310a 24 5390 1329 Violation of terms of.. Liquors: Advertising of.. 11 8158 Nonmailable (act Mar. 4, 1909) Not applicable to sacramental wines, etc. (act Mar. 3, 1917, Reed "bone-dry law”). Marks, brands, etc., on packages affixed by officer for whiskey sold on distraint. 3458 Obligation or other security of United States defined (Crim. Code, 148).. Carrying on business without payment of tax or giving bond (act Feb. 8, 1875, sec. 18). Penalty for. 3449 106 Removing or concealing articles with intent to defraud United States of tax. Repeal of certain acts (rev. acts, 1918 and 1921). 1400 69,62 · Reports and returns: Fraudulent (rev. act, 1921). 1323 Made by sellers of soft drinks (rev. act, 1921). 603а Manufacturers of soft drinks, etc. (rev. act, 1918) 629 Penalty for failure to make return or supply information (rev. act, 1921). 1302 1307 When to be made.. 3185 Rescue of prisoners, penalty (Crim. Code, 143). Returns. (See Reports and returns.) Revenue Act 1918.. Revenue Act 1921. Sale of property: Certificate of. 3194 73 3198 75 3199 75 May be purchased for United States. Proceedings for seizure. Proceedings in chancery. Property not divisible.. Provisions for, where price not equal to tax. Grounds upon which warrants may be issued and by whom served (act June 15, 1917). 111 111 Obstructing officers. Officer may enter premises where taxable articles are kept.. Security or other obligation of United States defined (Crim. Code, 147). Seizures and seized property: Application for remission and return of proceeds. Bond of claimant. Bond for perishable goods. Burden of proof.. Claim to be filed. Collector may seize.. Cost of.. Delivery of goods to marshal. Dispossession of (Crim. Code, 71). Fees and charges. Irrepleviable.. List and appraisement. Notice of seizure. Property fraudulently in possession. Realestate. Rescue of (Crim. Code, 65) Revenue officers authorized. Sale of goods and disposal of proceeds. Successive seizures may be made. Value of goods $500 or less.. Shipping: Wrongful seizures, officer liable. Carrier not to act as agent (act Mar. 4, 1909). Penalty for delivery to other than consignee (act Mar. 4, 1909). Special tax: |