(Jud. Code, sec. 256, amended), Jurisdiction vested in courts_. 731. (Jud. Code, sec. 42), Offense begun in one district, completed in 97 (III) 969. Costs, in suits upon information from other than officers.. 970. Certificate of probable cause_. 70 104 2776. 2795. 2891. 3164. 3165. 3166. Searches and seizures in Indian country_ Entry of vessels into port, goods not to be landed. Vessels entering under stress of weather, etc_ 3066. Evasion of custom duties; search warrant_ Knowledge of violations_ Power to administer oaths___ Revenue officers to make seizures_. 3167. Divulging information 3172. Deputies to canvass for violations. 51 50 50 3177. Officers may enter premises; obstructing officers rescuing property; penalty 104 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 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 divisible_ 3196. Real estate sold for taxes___ 3197. Proceedings for seizure and sale of real estate_ 3202. 3204. 3205. 3197a. Sale of personal property 3198. Certificate of purchase; deed. 3199. Collector's deed prima facie evidence 3200. Collector may seize lands of delinquents. 3201. Redemption of land prior to sale_ Redemption of land after sale- 3203. Record of sales___. Redemption to be entered on record_ 3206. Fees and charges in seizure cases. 3207. Proceedings in chancery 3208. Commissioner to have charge of real estate acquired___ Section. 3213. Suits, fines, etc. Page. 97 3220. Refunding taxes_. 3227. 3234. Partnership at same place liable for only one tax 3237. 3215. Regulations as to suits, etc--- 3216. Funds recovered by judgments given to collector_. 3221. Taxes on spirits lost.. 3223. Where tax on lost spirits is indemnified by insurance_ 3224. Suits to restrain assessments____. 3225. Suits to recover taxes; burden of proof 3226. Suit for recovery of taxes.. Limitations as to suits for recovery. 3228. Claims for refunding, limitations.. 3229. Compromises 3230. Discontinuance of prosecutions_ 3231. Continuance of internal-revenue cases_ 3232. Occupation not to be carried on until tax is paid.. 3233. Trade or business to be registered__ 3235. Payment of special tax to cover one place of business. 3236. More than one occupation in same place__ Special tax, when due___ 3238. Stamps for special taxes__. 77 78 58 78 78 78 60 59 117 59 79 79 79 79 79 79 79 80 80 80 3247. 3249. 3254. 3242. Carrying on business without payment of special tax-- 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; 3239. Special tax stamps to be displayed. 3240. List of special taxpayers to be exhibited_ 3242a. Carrying on business without paying special tax or giving bond__ nor prohibit State taxation__ 81 81 81 81 82 82 85 85 86 86 86 87 87 87 87 87 3278. Officers may break up ground or walls to examine_ 3298. Power of officers to detain packages on suspicion. 3323. W. L. D. to mark, brand, and stamp packages_ 93 Removal of spirits from distillery. 3324. Stamps and brands to be effaced from empty casks_. 3327. 93 94 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_. 94 95 Section. Page. 3334. Spirits sold under judicial process_ 3447. Regulations for assessment or collection of tax_ 3449. Removing under other than trade names; penalty. 3450. Removing or concealing with intent to avoid tax--. 3451. Fraudulently executing documents required by internal-revenue laws___. 95 96 106 106 96 3452. Possession with intent to sell in fraud of law or to evade taxes.. 3453. Seizure of property in fraud of revenue laws‒‒‒ 96 107 3455. Disposing of or receiving empty packages 3454. Sales to evade tax. 3456. Penalty and forfeiture for omitting to do certain required acts_ 108 108 108 3461. Application for remission and return of proceeds of sale_-. Search warrant_. 110 111 3463. Detection and punishment of frauds_. 96 5323. (Crim. Code, sec. 332), Who are principals_ 5451. (Crim. Code, sec. 39), Bribery, and penalty. 5454. (Crim. Code, sec. 40), Carrying away claims, papers, etc_--5456. (Crim. Code, sec. 46), Robbery of personal property, United States___ 5479. (Crim. Code, sec. 28), Forging, counterfeiting public records__ 5484. (Crim. Code, sec. 145), Extortion by informers 5497. 5498. (Crim. Code, sec. 97), Embezzlement by internal-revenue officers_ 5501. (Crim. Code, sec. 117), United States officers accepting bribes____ July 20, 1868, R. S. 3296 (15 Stat. 140) – June 22, 1874: (Ch. 391, sec. 5), Production of books, etc. (Sec. 22), Customs, three-year limitation__ Feb. 8, 1875: (Sec. 16, 18 Stat. 307), Carrying on liquor business without paying tax 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-- Feb. 27, 1877 (19 Stat. 248), Posting special tax stamp---. 91 101 116 81, 102 82 83 80 37 37 92 |