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General index-Continued.

Section. Page,

Distilled spirits:

Definition of.

Differential tax (rev. act, 1921),

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Constitutional amendment, proclamation by Acting Secretary of State.
Counterfeiting or forging bonds, reports, etc..

To prevent officer from discharging duty (Crim. Code, 332).

Crimes against the United States, knowledge of (Crim. Code, 146).
Delivery of goods seized by marshal.

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Corporation counsel to prosecute..

Commissioner of Internal Revenue-

May compromise suits..

3173

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3229

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Effacing stamps, etc., from packages..

3324

For medical purposes on war vessels.

1624

Unstamped, to be forfeited..

3289

Distiller:

Carrying on business of, without complying with law.
Keep distillery accessible...

3275

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Distillers, rectifiers, etc.:

Effacing stamps and brands from empty casks.

3324

Penalty for failure to..

3324

Furnish facilities for examination.

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Interstate shipments extended to District of Columbia (act Feb. 24, 1919).
Invalid, only part held unconstitutional.

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Bonded by distillers...

Commissioner to make regulations.

Custody of storekeeper and proprietor.
Distiller may remove spirits to..
Excessive loss.

Exportation from, free of tax.

In charge of storekeeper.

Limit of bonded period..

Limited to 10 in district.

Loss by accidental fire..

Notices, bonds, and bills of lading.

Only one withdrawal from.

Penalty for failure to deposit spirits.

Spirits, how deposited..

Stamped before removal.

Transfer ordered by commissioner.

Transfer to manufacturing warehouses and for United States or scientific institutions..

Under control of the collector..

When tax may be assessed

Gin, not rectified (rev. act, 1918).

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Hawaii, prohibition and Constitution and laws of the United States in force (act Apr. 30,
1900)..

Repeal of war-time prohibition law (act May 23, 1918).

Scope of legislative power (act Apr. 30, 1900).

Spirits or intoxicating liquors subject to regulations provided by territorial legislation
(act Apr. 30, 1900)..

Unlawful use of liquor (act May 23, 1919)..

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Hospital, home:

Unlawful to sell intoxicating liquor between Government Hospital for the Insane and
Home for the Aged and Infirm in District of Columbia (act Feb. 1, 1907).
Unlawful to sell liquor within 1 mile of Soldiers' Home, District of Columbia (act of
Feb. 28, 1891)..

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Immigration station, unlawful to sell liquor at (act Feb. 5, 1917)...

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Importation:

From Virgin Islands, Porto Rico, and Philippine Islands (act of Oct. 3, 1917).
Liquor not to be landed from boats entering ports of United States..

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Platt National Park, unlawful disposition of liquor to Indians (act July 1, 1902) -

Possession of liquor is violation (act May 25, 1918).

Power of agents (act Mar. 1, 1907)..

2150

Power of special officer and sheriff.

Prima facie evidence (act May 18, 1916).
Sacramental wines (act Aug. 24, 1912).
Sale of liquors to Indians prohibited...
Search and seizure.

Seizure of vehicles (act Mar. 2, 1917).

Setting up stills.

Wines for sacramental purposes (act Aug. 24, 1912).

Information, unlawful to divulge...

Interest on refunds and judgments (rev. act, 1921).

Judgments and moneys recovered or received for taxes, costs, etc., to be paid by collectors.

Interest on (rev. act, 1921)..

Jurisdiction of court...

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Violation of terms of..

Liquors:

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Advertising of..

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Nonmailable (act Mar. 4, 1909)

Not applicable to sacramental wines, etc. (act Mar. 3, 1917, Reed "bone-dry law”).
Seizure of..

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Marks, brands, etc., on packages affixed by officer for whiskey sold on distraint.

3458

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Obligation or other security of United States defined (Crim. Code, 148)..
Obstruction:

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Carrying on business without payment of tax or giving bond (act Feb. 8, 1875, sec. 18).
Distilling on certain premises..

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Penalty for.

3449

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Removing or concealing articles with intent to defraud United States of tax.
Penalty and forfeiture..

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Repeal of certain acts (rev. acts, 1918 and 1921).

1400

69,62

· Reports and returns:

Fraudulent (rev. act, 1921).

1323

Made by sellers of soft drinks (rev. act, 1921).

603а

Manufacturers of soft drinks, etc. (rev. act, 1918)

629

Penalty for failure to make return or supply information (rev. act, 1921).
Required to show whether tax is due (rev. act, 1921).

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When to be made..

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Rescue of prisoners, penalty (Crim. Code, 143).

Returns. (See Reports and returns.)

Revenue Act 1918..

Revenue Act 1921.

Sale of property:

Certificate of.

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May be purchased for United States.

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Proceedings for seizure.

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Proceedings in chancery.

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Property not divisible..

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Provisions for, where price not equal to tax.

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Grounds upon which warrants may be issued and by whom served (act June 15, 1917).
Guarantee to Philippine Islands and Porto Rico.

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Obstructing officers.

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Officer may enter premises where taxable articles are kept..

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Security or other obligation of United States defined (Crim. Code, 147).

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Seizures and seized property:

Application for remission and return of proceeds.

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Bond of claimant.

Bond for perishable goods.

Burden of proof..

Claim to be filed.

Collector may seize..

Cost of..

Delivery of goods to marshal.

Dispossession of (Crim. Code, 71).

Fees and charges.

Irrepleviable..

List and appraisement.

Notice of seizure.

Property fraudulently in possession.

Realestate.

Rescue of (Crim. Code, 65)

Revenue officers authorized.

Sale of goods and disposal of proceeds.

Successive seizures may be made.

Value of goods $500 or less..

Shipping:

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Wrongful seizures, officer liable.

Carrier not to act as agent (act Mar. 4, 1909).

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Penalty for delivery to other than consignee (act Mar. 4, 1909).

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Special tax:

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