Mar. 4, 1909 (ch. 321, 35 Stat. 1088), Criminal Code Continued. Mar. 4, 1909 (ch. 321, 35 Stat. 1131), Intoxicating liquors nonmailable_. Section. 24. Jurisdiction of district courts__. 24. Par. 20, Limitation, suits against Government_ 42. R. S. 731. 33. Removal, suits or prosecutions against revenue officers 115 48 43. R. S. 732. 44. R. S. 733.... 177. (R. S. 1091), No interest on claims_ 256. (R. S. 711), Exclusive jurisdiction_. Aug. 24, 1912 (ch. 388, 37 Stat. 519): Powers of chief special officers_. Wines for sacramental purposes- Mar. 1, 1913 (ch. 90, 37 Stat. 699), Unlawful interstate shipments_ Oct. 3, 1913 (38 Stat. 114), Exception to stills, etc__ Mar. 3, 1915 (R. S. 3246, 38 Stat. 893), Special tax not applicable to vint ners. May 18, 1916 (ch. 125, 39 Stat. 124), Applying statute to beer, etc. Mar. 2, 1917: (Ch. 145, 39 Stat. 951), Right to enter premises. (Ch. 146, 39 Stat. 983), Osage County, Okla., act extended to_ Mar. 3, 1917: (Ch. 162, 39 Stat. 1069), Unlawful advertising of liquors, Reed “bonedry " amendment (Ch. 165, 39 Stat. 1123), D. C. prohibition law_ May 18, 1917 (ch. 15, 40 Stat. 82), Sales near camps_ June 15, 1917 (40 Stat. 228), Search warrants under the espionage law___ Aug. 10, 1917 (ch. 53, 40 Stat. 282), Unlawful use of foods, fruits, etc., for beverages, "food-control act Oct. 3, 1917 (ch. 63, 40 Stat. 308), Importation from Virgin Islands____ Oct. 6, 1917 (ch. 92, 40 Stat. 393), Application to Navy-‒‒‒ May 23, 1918 (ch. 84, 40 Stat. 560): Filing of petitions_. Prohibition in Hawaii. May 25, 1918 (ch. 86, 40 Stat. 563), Possession of intoxicating liquors---Sept. 12, 1918 (40 Stat. 958), Joint resolution establishing zones where intoxicating liquors may not be sold__ Nov. 21, 1918 (40 Stat. 1045): Page. Unlawful to sell beverage liquors after June 30, 1919 100 Prohibition of importation__ 100 616. Tax to be paid by stamp---. 619. Tax on imported wines paid by stamps or assessed_ 628. Tax on cereal beverages and mineral waters_ 629. Reports -- 1001 (12). Special tax, $1,000__ 1306. Payment of floor tax-extended_ 1307. Method of collection__ 1311. Stamps at new rates 67 67 68 68 68 69 69 69 1407. Applying Reed amendment to District of Columbia-Oct. 28, 1919 (41 Stat. 305), National prohibition act: 70 Title I 3 Title II 5 Title III 20 Nov. 23, 1921 (42 Stat. 222), Act supplemental to national prohibition act_ Nov. 23, 1921 (42 Stat. 227), Revenue act of 1921-Continued. Section. 1319. Repeal section 3227, R. S.. 1320. Five-year limitation 1321. Three-year limitation 1322. Assessments__. 1323. Fraudulent returns 1324. Interest on refunds and judgments 1325. Payment of taxes by check. 1326. Frauds on purchasers__ 1329. Deposit of United States bonds, etc. 1330. Lost stamps for tobacco, etc_ 1400. Repeals, etc-- 1403. Saving clause. 1404. Effective date. Feb. 17, 1922 (42 Stat. 375), Treasury appropriation act for 1923 (concentration of spirits and bottling in bond) – Sept. 21, 1922 (42 Stat. 993), An act conferring concurrent jurisdiction on Territorial courts of Porto Rico of offenses under national prohibition act Sept. 21, 1922 (42 Stat. 858), Tariff act__ FOREWORD. This manual was originally issued in January, 1920, and later revised to supply the need of officers engaged in the enforcement of prohibition for an authoritative compilation which will facilitate intensive study of the laws governing their work. The several laws will be found set forth in full with side heads for convenient reference. It is highly desirable that every officer should become thoroughly familiar with this legislation. Enforcement officers should be careful not to venture opinions or, except where immediate action is necessary, perform official acts when in doubt as to the proper interpretation of the law. Any questions of interpretation concerning which it may be desirable that enforcement officers should be advised should be promptly submitted to their supervisory officers, and if necessary through them to the bureau, in order that all official interpretations of the law and regulations shall be uniform and authoritative. From time to time the bureau supplements the information contained in this manual by instructions in mimeograph form, and these as well as the regulations and Treasury decisions should be carefully studied and filed for reference. In addition to acquiring a clear understanding of the law and of the official interpretations of the law, every enforcement officer should understand the administrative policy which the bureau has laid down for carrying on the work of prohibition enforcement, as well as the organization which has been established and the methods which have been adopted. The national prohibition act provides for the establishment of a Federal enforcement agency to coordinate and supplement-not to supplant-the duly constituted police and judicial officers of the several States and their civil subdivisions. Local and State authorities have equal responsibilities with the Federal authorities, and are primarily responsible for law and order in their respective communities. The Federal Government is represented in each State by a Federal director. The director will make known to the officers and people of the State from time to time the purposes of the Federal Government, and will be provided with sufficient facilities to determine for himself and for the Federal Prohibition Commissioner whether the provisions of the Federal prohibition legislation are being duly observed and enforced in all parts of the State. When need arises, it will be his duty to seek effective action by State and local authorities, and also to use the Federal forces to supplement and reinforce the activities of such State and local officials. The director will also administer locally the permit system established by the law governing the use and distribution of liquor for nonbeverage purposes. It will be the policy of the bureau to keep in the closest possible touch with the work of all field officers, and to hold them to such a standard of personal and official conduct as will reflect constant credit on the service and build public confidence and sentiment in favor of this enforcement work. Every enforcement officer should keep continually in mind the importance and value of a favorable attitude on the part of the public, and should so conduct himself in the discharge of his duties as to attract the confidence and support of all law-abiding citizens. Every citizen has a direct personal interest in law observance and may be expected to discountenance all conduct and activities which are subversive of law and order when the matter is properly brought to his attention. This fundamental respect of the citizen for the law is the most powerful force for the suppression of lawlessness of any kind, and the officers charged with the enforcement of prohibition should lose no opportunity to impress upon the minds of citizens generally the fact that prohibition is a part of the supreme law of the United States and that any laxity in its observance and enforcement will tend to discredit and weaken the Constitution, the established institutions, and the liberties of the people of the United States. Under the decision of the Supreme Court in the case of United States v. Boze Yuginovich, 256 U. S. 450, the applicability of the internal-revenue laws was in an ambiguous condition. However, by the enactment of the Willis-Campbell Act, 42 Stat. 222, and the decision of the Supreme Court in the case of United States v. Stafoff, decided January 2, 1923 (unreported to date), - U. S., T. D. 3424, it is clear that many of the penal provisions of the internalrevenue laws are applicable to liquor cases. The compilation has therefore been made to include practically all of the sections of the internal-revenue laws pertaining to intoxicating liquor. R. A. HAYNES, Prohibition Commissioner. D. H. BLAIR, Commissioner of Internal Revenue. |