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Section,
788. Powers of marshals.-
882. Certified copies as evidence_-
934. Property detained is irrepleviable_
969. Costs, in suits upon information from other than officers_
970. Certificate of probable cause--
974. Costs, when paid by defendant..
1014. Arrests --
1015. Admission to bail..
1044. Three-year limitation --
1045. Fleeing from justice.
1046. Five-year limitation
1047. Five-year limitation
1091. No interest on claims (sec. 177, Jud. Code).
1624. Distilled spirits on vessels of war..
1780. (Crim. Code, sec. 101), Failure to make reports---
1782. (Crim. Code, sec. 113), Officer receiving outside pay-
1784. Contributions to official superiors_-
2139. Sales to Indians..
2140. Searches and seizures in Indian country
2141. Setting up stills--
2150. Military forces
2776. Entry of vessels into port, goods not to be landed.
2795. Sea stores exempt from duty----
2891. Vessels entering under stress of weather, etc..
3066. Evasion of custom duties; search warrant.
3164. Knowledge of violations.
3165. Power to administer oaths_-
3166. Revenue officers to make seizures.
3167. Divulging information
3172. Deputies to canvass for violations.
3173. Return to be made, collectors.---

Collectors authorized to summon persons..

Collectors may prosecute in other districts_ 3176. Failure to make returns and penalty --3177. Officers may enter premises; obstructing officers rescuing prop

erty; penalty. 3182. Commissioner to make assessments; correction of returns within

15 months.-3184. Notice and demand of taxes, 5 per cent penalty 3185. Returns and tax payment, when to be made, 5 per cent penalty

and interest 3186. Lien for taxes_ 3187. Taxes collected by distraint_ 3188. Mode of levying distraint. 3189. Delinquents must exhibit evidence_. 3190. Proceedings on distraint3191. Property sold under distraint; subject to tax.. 3192. Property sold under distraint; for United States.3193. Property distrained to be restored in certain cases_ 3194. Effect of certificate of sale... 3195. When property distrained is not divisible_ 3196. Real estate sold for taxes.-3197. Proceedings for seizure and sale of real estate_. 3197a. Sale of personal property3198. Certificate of purchase; deed.. 3199. Collector's deed prima facie evidence_ 3200. Collector may seize lands of delinquents.. 3201. Redemption of land prior to sale_ 3202. Redemption of land after sale--. 3203. Record of sales --3204. Redemption to be entered on record. 3205. Successive seizures may be made_ 3206. Fees and charges in seizure cases. 3207. Proceedings in chancery-3208. Commissioner to have charge of real estate acquired.-

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Section,
3213. Suits, fines, etc.-
3215. Regulations as to suits, etc---
3216. Funds recovered by judgments given to collector-
3220. Refunding taxes_--
3221. Taxes on spirits lost_.
3223. Where tax on lost spirits is indemnified by insurance.
3224. Suits to restrain assessments---
3225. Suits to recover taxes; burden of proof_
3226. Suit for recovery of taxes---
3227. Limitations as to suits for recovery.
3228. Claims for refunding, limitations..
3229. Compromises
3230. Discontinuance of prosecutions.
3231. Continuance of internal-revenue cases.
3232.

Occupation not to be carried on until tax is paid.
3233. Trade or business to be registered_
3234. Partnership at same place liable for only one tax_-
3235. Payment of special tax to cover one place of business.
3236. More than one occupation in same place..
3237. Special tax, when due_-
3238. Stamps for special taxes.
3239. Special tax stamps to be displayed.
3240. List of special taxpayers to be exhibited.
3242. Carrying on business without payment of special tax.-
3242a. Carrying on business without paying special tax or giving bond..
3243. Payment of special tax not to authorize violation of State laws,

nor prohibit State taxation_. 3244. Special taxes, brewers', etc.3246. Special tax exemptions 3246. Vinters and apothecaries exempt in certain cases. 3247. Distillers, definition of 3248. Distilled spirits, definition of--3249. Standard proof spirits; prevention of frauds. 3250. Gallon, definition of.. 3252. Adding substances to create fictitious proof 3253. Tax on spirits removed without warehousing3254. Products of distillation containing spirits.. 3256. Evading tax; penalty. 3257. Distiller defrauding United States of tax on spirits; forfeiture;

penalty--3258. Registry of stills, etc.; forfeiture_ 3265. Notice by manufacturer of stills.. 3266. Distilling on certain premises prohibited. 3270. Apparatus and fastenings. 3271. Distillery warehouse_. 3272. When a warehouse becomes unsafe_ 3275. Distiller to keep distillery accessible--3276. Power to enter and examine distilleries__ 3277. Distillers and rectifiers to furnish facilities for examination. 3278. Officers may break up ground or walls to examine.. 3280. Distiller must comply3281. Carrying on distilling without giving bond_. 3281a. Issuance of warrants. 3282. Mash, wort, and vinegar-3289. Forfeiture of unstamped

ges--3296. Removal, etc., of spirits contrary to law-3298. Power of officers to detain packages on suspicion. 3299. Forfeiture of spirits unlawfully removed.3315. Restamping 3318. Books to be kept by rectifiers.. 3323. W. L. D. to mark, brand, and stamp packages--3324. Stamps and brands to be effaced from empty casks_ 3327. Removal of spirits from distillery --3332. Stills, etc., to be destroyed in certain cases; owner may be reim

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bursed in certain cases. Wrongful seizure. Officer liable---3333. Burden of proof on claimant-

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Section.

Page. 3334. Spirits sold under judicial process.

95 3447. Regulations for assessment or collection of tax..

96 3449. Removing under other than trade names; penalty

106 3450. Removing or concealing with intent to avoid tax.

106 3451. Fraudulently executing documents required by internal-revenue laws

96 3452. Possession with intent to sell in fraud of law or to evade taxes--- 96 3453. Seizure of property in fraud of revenue laws.

107 3454. Sales to evade tax.

108 3455. Disposing of or receiving empty packages--

108 3456. Penalty and forfeiture for omitting to do certain required acts..

108 3457. Packages included in forfeited goods_

109 3458. Delivery of seized goods to marshal.

109 3459. Bonding perishable goods seized_3460. Seizure of goods valued at less than $500__

109 3461. Application for remission and return of proceeds of sale.

110 3462. Search warrant..

111 3463. Detection and punishment of frauds_

96 5323. (Crim. Code, sec. 332), Who are principals..

40 5390. (Crim. Code, sec. 146), Knowledge of crime_

39 5392. (Crim. Code, sec. 125), Perjury, and penalty --

39 5393. (Crim. Code, sec. 126), Subornation of perjury.

39 5398. (Crim. Code, sec. 140), Obstructing process, etc.

39 5401. (Crim. Code, sec. 143), Rescue of prisoners_

39 5403. (Crim. Code, sec. 128), Destroying, etc., public records_

39 5408. (Crim. Code, sec. 129), Destroying records by officer in charge_5413. (Crim. Code, sec. 147), Obligation, etc., of United States-

40 5414. (Crim. Code, sec. 148), Forging or counterfeiting

40 5418. (Crim. Code, sec. 28), Forging, counterfeiting, etc--

35 5440. (Crim. Code, sec. 37), Conspiracy to defraud; penalty --5446. (Crim. Code, sec. 71), Dispossessing property in seizure

37 5447. (Crim. Code, sec. 65), Taking seized property--

37 5448. (Crim. Code, secs. 66 and 32), Falsely assuming to be Government officer

37, 35 5451. (Crim. Code, sec. 39), Bribery, and penalty

36 5454. (Crim. Code, sec. 40), Carrying away claims, papers, etc.-

36 5456. (Crim. Code, sec. 46), Robbery of personal property, United States_

37 .5479. (Crim. Code, sec. 28), Forging, counterfeiting public records.

35 5484. (Crim. Code, sec. 145), Extortion by informers

39 5497. (Crim. Code, sec. 97), Embezzlement by internal-revenue officers_- 38 5498. (Crim. Code, sec. 109), Officers prosecuting claims against United States

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5502. } (Crim. Code, sec. 117), United States officers accepting bribes--

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5518. (Crim. Code, sec. 21), Conspiring to prevent officer from discharg

ing duty

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Acts.

July 20, 1868, R. S. 3296 (15 Stat. 140) -

91 June 22, 1874: (Ch. 391, sec. 5), Production of books, etc.

101 (Sec. 22), Customs, three-year limitation-

116 Feb. 8, 1875:

(Sec. 16, 18 Stat. 307), Carrying on liquor business without paying
tax

81, 102 R. S. 3244 (18 Stat. 309), Retail liquor dealers, etc.

82 Feb. 18, 1875 (18 Stat. 316), Rectifying within 600 feet of distillery

83 R. S. 3238, Stamps for special taxes_.

80 Mar. 3, 1875 (ch. 144, 18 Stat. 479):

Sec. 1 (Crim. Code, sec. 47), Embezzling or stealing public property-- 37
Sec. 2 (Crim. Code, sec 48), Receivers of stolen property-

37 Feb. 27, 1877 (19 Stat. 248), Posting special tax stamp-

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