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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. 3221),Taxes on spirits accidentally destroyed___.
(Sec. 3223), Taxes lost indemnified by insurance
(Sec. 3244), Special taxes, brewers_.

(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.
(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
stills

July 4, 1884 (ch. 180, 23 Stat. 94), Officers not to furnish liquor___
July 5, 1884 (ch. 225, 23 Stat. 122):

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_.
Oct. 1, 1890 (ch. 109, 26 Stat. 567), When special tax is due___

Feb. 28, 1891 (ch. 385, 26 Stat. 797), Sale near Soldiers' Home, D. C___.
July 16, 1892, sec. 3323 (27 Stat. 200), Marks, brands, etc__

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__
May 28, 1896 (ch. 252, 29 Stat. 184), Issuance of warrants---
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. 2, 1901 (ch. 192, 31 Stat. 758), Sales at Army posts___
Mar. 2, 1901 (31 Stat. 956), Issuance of warrants__

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
Indians

Mar. 3, 1903 (ch. 1012, 32 Stat. 1221), Sales at Capitol_

June 21, 1906 (sec. 3240, 34 Stat. 387), Exhibit list of special taxpayers__
Feb. 1, 1907 (ch. 441, 34 Stat. 870), Sale of liquor near hospitals__
Mar. 1, 1907 (ch. 2285, 34 Stat. 1017), Powers of Indian agents__
Mar. 4, 1909 (ch. 321, 35 Stat. 1088), Criminal Code:

Section.

21. (R. S. 5518), Conspiring against officer.

28. (R. S. 5418, 5479), Forging, etc., public record, etc..
31. False acknowledgments----

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

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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

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Mar. 4, 1909 (ch. 321, 35 Stat. 1088), Criminal Code-Continued.
Section.

126. (R. S. 5393), Subornation of perjury_
128. (R. S. 5403), Destroying records_--
129. (R. S. 5408), Officer destroying record_.
140. (R. S. 5398), Obstructing process, etc__.
143. (R. S. 5401), Rescuing prisoner_
145. (R. S. 5484), Extortion by informers_
146. (R. S. 5390), Knowledge of crime_

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_.

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Mar. 4, 1909 (ch. 321, 35 Stat. 1131), Intoxicating liquors nonmailable_
May 27, 1910 (ch. 258, 36 Stat. 444), Scope of legislative power (Hawaii)_
Mar. 3, 1911 (ch. 231, 36 Stat. 1087), Judicial Code:

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.

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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

61

97

50

51

114

82

ners_.

85

May 18, 1916 (ch. 125, 39 Stat. 124), Applying statute to beer, etc_
Feb. 5, 1917 (ch. 29, 39 Stat. 894), Sales at immigration stations.
Feb. 14, 1917 (39 Stat. 903), Alaska prohibition act____

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(Ch. 146, 39 Stat. 983), Osage County, Okla., act extended to_
(Ch. 145, 39 Stat. 951), Porto Rico prohibition law.
(Ch. 146, 39 Stat. 970), Seizure of vehicles__.

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__

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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

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619. Tax on imported wines paid by stamps or assessed.
620. Penalties__

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

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Nov. 23, 1921 (42 Stat. 222), Act supplemental to national prohibition act-
Nov. 23, 1921 (42 Stat. 227), Revenue act of 1921:

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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---.

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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

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