Mar. 1, 1879 (20 Stat. 327): (Sec. 3186), Lien for taxes (Sec. 3197), Proceedings for seizure and sale of real estate.. (Sec. 3203), Record of sales____ (Sec. 3208), Commissioner to have charge real estate acquired. (Sec. 3246), Special tax not applicable vintners, etc. (Sec. 3276), Power to enter and examine distilleries. (Sec. 3282), Mash, wort, and vinegar__ Page. (Sec. 3318), Books kept by rectifiers (Sec. 3332), Stills to be destroyed in certain cases. 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___ Three-year limitation as to indictments_ Five-year limitation on suit for penalty or forfeiture.... Aug. 8, 1890 (ch. 728, 26 Stat. 313), Shipments subject to State laws_. Feb. 28, 1891 (ch. 385, 26 Stat. 797), Sale near Soldiers' Home, D. C___. 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. commissioner. Aug. 27, 1894 (28 Stat. 509), General bonded warehouses, limit in district__ 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_. 37. (R. S. 5540), Conspiracy to defraud__ 39. (R. S. 5451), Bribing_ 40. (R. S. 5454), Removing documents, etc.. 47. Embezzling U. S. property 46. (R. S. 5456), Larceny of U. S. property. 37 37 48. Receiving stolen property 37 65. (R. S. 5447), Taking seized property--. 37 66. (R. S. 5448), Impersonating revenue officer 37 71. (R. S. 5446), Rescuing property from revenue officer_. 37 Mar. 4, 1909 (ch. 321, 35 Stat. 1088), Criminal Code-Continued. 126. (R. S. 5393), Subornation of perjury_ 147. (R. S. 5413), Obligation of the U. S_ 148. (R. S. 5414), Forging, etc., U. S. securities 238. 239. Unlawful shipments, etc- 240. 308. 309. Unlawful disposition liquors in Pacific islands__ 310. 332. (R. S. 5323), Principals-- 335. Felonies and misdemeanors_. Mar. 4, 1909 (ch. 321, 35 Stat. 1131), Intoxicating liquors nonmailable_ Section. 24. Jurisdiction of district courts__. 113 98 40 40 115 48 96 24. Par. 20, Limitation, suits against Government_. 55, 116 33. Removal, suits or prosecutions against revenue officers. Mar. 1, 1913 (ch. 90, 37 Stat. 699), Unlawful interstate shipments__ Mar. 3, 1915 (R. S. 3246, 38 Stat. 893), Special tax not applicable to vint 61 97 50 51 114 82 ners_. 85 May 18, 1916 (ch. 125, 39 Stat. 124), Applying statute to beer, etc_ (Ch. 146, 39 Stat. 983), Osage County, Okla., act extended to_ 50 98 49 Mar. 3, 1917: (Ch. 162, 39 Stat. 1069), Unlawful advertising of liquors, Reed "bonedry" amendment 115 (Ch. 165, 39 Stat. 1123), D. C. prohibition law_. 40 May 18, 1917 (ch. 15, 40 Stat. 82), Sales near camps. 32 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". 66 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): 111 99 48 (40 Stat. 329), Sacramental wines and distilled spirits withdrawn tax-free, may be ordered through mail__ 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___. 50 100 Nov. 21, 1918 (40 Stat. 1045): Page. Unlawful to sell beverage liquors after June 30, 1919. 100 Prohibition of importation- 100 War prohibition act- 100 619. 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 1400. Repeal of certain acts_ 1402. Saving clause 1403. 1404. Titles of revenue acts-- 1405. 1407. Applying Reed amendment to District of Columbia---Oct. 28, 1919 (41 Stat. 305), National prohibition act : Title I Title II Title III Nov. 23, 1921 (42 Stat. 222), Act supplemental to national prohibition act- 25 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 |