(Jud. Code, sec. 42), Offense begun in one district, completed in 732. (Jud. Code, sec. 43), Suit for penalty, where tried. 733. (Jud. Code, sec. 44), Suit for taxes, where brought_ 117 117 969. Costs, in suits upon information from other than officers_. 70 1624. 2776. 2891. 3164. Five-year limitation 1091. No interest on claims (sec. 177, Jud. Code). 1782. Distilled spirits on vessels of war_. 1780. (Crim. Code, sec. 101), Failure to make reports____ (Crim. Code, sec. 113), Officer receiving outside pay-. Contributions to official superiors. 1784. 2139. Sales to Indians___ Searches and seizures in Indian country Entry of vessels into port, goods not to be landed_. 2795. Sea stores exempt from duty-- Vessels entering under stress of weather, etc. 3066. Evasion of custom duties; search warrant_. Knowledge of violations_. 116 61 33 38 38 71 49 51 50 50 49 49 49 104 55 3177. Officers may enter premises; obstructing officers rescuing property; penalty-. 104 3182. Commissioner to make assessments; correction of returns within 15 months____ 71 3184. Notice and demand of taxes, 5 per cent penalty 71 3185. Returns and tax payment, when to be made, 5 per cent penalty 3192. Property sold under distraint; for United States_. 3191. Property sold under distraint; subject to tax.. 3193. Property distrained to be restored in certain cases3194. Effect of certificate of sale_-_ 3195. When property distrained is not divisible__ 3197. Proceedings for seizure and sale of real estate_ 3197a. Sale of personal property 73 73 73 73 74 74 74 75 76 76 76 76 76 76 76 77 Section. Page. 3213. Suits, fines, etc__. 97 3215. Regulations as to suits, etc--. 3216. Funds recovered by judgments given to collector_. 3223. Where tax on lost spirits is indemnified by insurance. 3224. Suits to restrain assessments____. 77 78 58 78 78 78 3225. Suits to recover taxes; burden of proof___ 3226. Suit for recovery of taxes.. Limitations as to suits for recovery. 60 59 3227. 3228. Claims for refunding, limitations. 3229. Compromises 3230. Discontinuance of prosecutions___ 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__ 3238. Stamps for special taxes_ 117 59 79 79 79 79 79 79 79 80 80 80 81 81 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, 3244. Special taxes, brewers', etc__ 3246. Special tax exemptions 3246. Vinters and apothecaries exempt in certain cases.. Distillers, definition of‒‒‒‒ 3248. Distilled spirits, definition of--- Standard proof spirits; prevention of frauds_ 3250. Gallon, definition of-- 3252. Adding substances to create fictitious proof 3253. Tax on spirits removed without warehousing_ Products of distillation containing spirits. 3256. Evading tax; penalty-. 3257. Distiller defrauding United States of tax on spirits; forfeiture; 3265. Notice by manufacturer of stills_. 81 81 82 82 85 86 86 86 87 87 87 87 87 87 87 88 3278. Officers may break up ground or walls to examine_. 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 reimbursed in certain cases. Wrongful seizure. Officer liable___. 3333. Burden of proof on claimant__ Section. Page. 3449. Removing under other than trade names; penalty 3334. Spirits sold under judicial process 3447. Regulations for assessment or collection of tax.. 3450. Removing or concealing with intent to avoid tax.. 3451. Fraudulently executing documents required by internal-revenue laws. 95 96 106 106 96 3452. 3453. 3454. Possession with intent to sell in fraud of law or to evade taxes_ 96 107 108 3455. Disposing of or receiving empty packages- 3456. Penalty and forfeiture for omitting to do certain required acts_. 3461. Application for remission and return of proceeds of sale. (Crim. Code, sec. 332), Who are principals__. (Crim. Code, sec. 146), Knowledge of crime_ (Crim. Code, sec. 125), Perjury, and penalty5393. (Crim. Code, sec. 126), Subornation of perjury. 5398. (Crim. Code, sec. 140), Obstructing process, etc. 5401. (Crim. Code, sec. 143), Rescue of prisoners__ 5403. 5414. (Crim. Code, sec. 128), Destroying, etc., public records_ 5408. (Crim. Code, sec. 129), Destroying records by officer in charge_ (Crim. Code, sec. 147), Obligation, etc., of United States__ (Crim. Code, sec. 148), Forging or counterfeiting_. (Crim. Code, sec. 28), Forging, counterfeiting, etc__. 5440. (Crim. Code, sec. 37), Conspiracy to defraud; penalty5446. (Crim. Code, sec. 71), Dispossessing property in seizure__ 5447. (Crim. Code, sec. 65), Taking seized property 5418. 35 5448. (Crim. Code, secs. 66 and 32), Falsely assuming to be Government officer 37, 35 5451. (Crim. Code, sec. 39), Bribery, and penalty 5454. (Crim. Code, sec. 40), Carrying away claims, papers, etc‒‒‒‒ 37 5484. 5479. (Crim. Code, sec. 28), Forging, counterfeiting public records_ (Crim. Code, sec. 145), Extortion by informers 5497. 5498. 5501. (Crim. Code, sec. 97), Embezzlement by internal-revenue officers__ 40 39 39 39 39 39 39 39 40 40 35 37 37 36 36 35 39 38 38 5501. (Crim. Code, sec. 117), United States officers accepting bribes_-_5518. (Crim. Code, sec. 21), Conspiring to prevent officer from discharging duty- (Sec. 16, 18 Stat. 307), Carrying on liquor business without paying 81, 102 R. S. 3244 (18 Stat. 309), Retail liquor dealers, etc__ Feb. 18, 1875 (18 Stat. 316), Rectifying within 600 feet of distillery. Mar. 3, 1875 (ch. 144, 18 Stat. 479): Sec. 1 (Crim. Code, sec. 47), Embezzling or stealing public property-- 37 37 Mar. 1, 1879 (20 Stat. 327): Page. (Sec. 3186), Lien for taxes (Sec. 3197), Proceedings for seizure and sale of real estate.. (Sec. 3203), Record of sales__. 76 (Sec. 3208), Commissioner to have charge real estate acquired. 78 82 (Sec. 3246), Special tax not applicable vintners, etc_ (Sec. 3276), Power to enter and examine distilleries_ (Sec. 3282), Mash, wort, and vinegar.. 105 (Sec. 3318), Books kept by rectifiers (Sec. 3332), Stills to be destroyed in certain cases. (Sec. 3334), Spirits sold under judicial sale (Ch. 125, 20 Stat. 341), Arrests by marshal_ May 28, 1880 (sec. 18, 21 Stat. 145), Exceptions on manufacturing of July 4, 1884 (ch. 180, 23 Stat. 94), Officers not to furnish liquor_. Five-year limitation on suit for penalty or forfeiture___ 75 118 Three-year limitation as to indictments_ 116 116 Aug. 8, 1890 (ch. 728, 26 Stat. 313), Shipments subject to State laws__ 114 Feb. 28, 1891 (ch. 385, 26 Stat. 797), Sale near Soldiers' Home, D. C_ 93 July 23, 1892 (ch. 234, 27 Stat. 261), Complaints, arrests and examinations Mar. 3, 1893 (sec. 3197a, 27 Stat. 751), Sale of realty. Aug. 18, 1894 (ch. 301, 28 Stat. 416), Arrested persons to nearest U. S. Aug. 27, 1894 (28 Stat. 509), General bonded warehouses, limit in district_ Jan. 30, 1897 (ch. 109, 29 Stat. 506), Sales to Indians_ Apr. 12, 1900 (ch. 191, 31 Stat. 80), Not effective in Porto Rico_ Apr. 30, 1900 (ch. 339, 31 Stat. 141), Constitution and laws in Hawaii__ Feb. 14, 1902 (ch. 18, 32 Stat. 33), Unlawful disposition of intoxicating liquors. July 1, 1902 (ch. 1362, 32 Stat. 655), Unlawful disposition of liquor to Mar. 3, 1903 (ch. 1012, 32 Stat. 1221), Sales at Capitol__ June 21, 1906 (sec. 3240, 34 Stat. 387), Exhibit list of special taxpayers-- Section. 21. (R. S. 5518), Conspiring against officer__ 28. (R. S. 5418, 5479), Forging, etc., public record, etc__. 32. (R. S. 5448), Impersonating officer_ 34 35 71. (R. S. 5446), Rescuing property from revenue officer_. |