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TABLE OF CONTENTS.

Pago.

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XI

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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 distraint3188. Mode of levying distraint--3189. Delinquents must exhibit evidence--3190. Proceedings on distraint--3191. 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 divisible3196. Real estate sold for taxes.-3197. Proceedings for seizure and sale of real estate.. 3197a. Sale of personal property. 3198. Certificate of purchase; deed. 3199. Collector's deed prima facie evidence3200. 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 record3205. 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---

49 49 49 104 55 55 104 56 56 56 57 57 57

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71 72 72 72 72 73 73 73 73 73 74 74 74 75 75 75 75 76 76

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86

Section,

Page. 3213. Suits, fines, etc.

97 3215. Regulations as to suits, etc---

77 3216. Funds recovered by judgments given to collector.

78 3220. Refunding taxes_

58 3221. Taxes on spirits lost--

78 3223. Where tax on lost spirits is indemnified by insurance

78 3224. Suits to restrain assessments_---

78 3225. Suits to recover taxes; burden of proof.

60 3226. Suit for recovery of taxes_3227. Limitations as to suits for recovery.

117 3228. Claims for refunding, limitations

59 3229. Compromises

79 3230. Discontinuance of prosecutions..

79 3231. Continuance of internal-revenue cases_

79 3232. Occupation not to be carried on until tax is paid.

79 3233. Trade or business to be registered--

79 3234. Partnership at same place liable for only one tax.

79 3235. Payment of special tax to cover one place of business. 3236. More than one occupation in same place..

80 3237. Special tax, when due_

80 3238. Stamps for special taxes_

80 3239. Special tax stamps to be displayed -

81 3240. List of special taxpayers to be exhibited..

81 3242. Carrying on business without payment of special tax--

81 3242a. Carrying on business without paying special tax or giving bond-- 81 3243. Payment of special tax not to authorize violation of State laws, nor prohibit State taxation

82 3244. Special taxes, brewers', etc.

82 3246. Special tax exemptions

85 3246. Vinters and apothecaries exempt in certain cases.

85 3247. Distillers, definition of...

86 3248. Distilled spirits, definition of.. 3249. Standard proof spirits; prevention of frauds_

86 3250. Gallon, definition of--

87 3252. Adding substances to create fictitious proof

87 3253. Tax on spirits removed without warehousing

87 3254. Products of distillation containing spirits..

87 3256. Evading tax; penalty-

87 3257. Distiller defrauding United States of tax on spirits; forfeiture; penalty-

87 3258. Registry of stills, etc.; forfeiture3265. Notice by manufacturer of stills_.

88 3266. Distilling on certain premises prohibited..

88 3270. Apparatus and fastenings_

89 3271. Distillery warehouse..

89 3272. When a warehouse becomes unsafe_

89 3275. Distiller to keep distillery accessible--

105 3276. Power to enter and examine distilleries_

105 3277. Distillers and rectifiers to furnish facilities for examination.

106 3278. Officers may break up ground or walls to examine.

106 3280. Distiller must comply--

89 3281. Carrying on distilling without giving bond.

90 3281a. Issuance of warrants--

34 3282. Mash, wort, and vinegar.

90 3289. Forfeiture of unstamped packages

91 3296. Removal, etc., of spirits contrary to law

91 3298. Power of officers to detain packages on suspicion.

92 3299. Forfeiture of spirits unlawfully removed..

92 3315. Restamping -

62 3318. Books to be kept by rectifiers-

92 3323. W. L. D. to mark, brand, and stamp packages_

93 3324. Stamps and brands to be effaced from empty casks_

93 3327. Removal of spirits from distillery-

94 3332. Stills, etc., to be destroyed in certain cases; owner may be reim

bursed in certain cases. Wrongful seizure. Officer liable---- 94 3333. Burden of proof on claimant

95

87 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.

109 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_

39 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-

35 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

38 5502:} (Crim. Code, sec. 117), United States officers accepting bribes --- 38 5518. (Crim. Code, sec. 21), Conspiring to prevent officer from discharg

ing duty

34

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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