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Three-year limitation.

Five-year limitation.

Three-year limitation as to internal revenue laws.

Five-year limitation.



by regularly ordained ministers of religion, or by officers of regularly established churches, for ordering wines for sacramental uses, or by manufacturers and dealers for quoting and billing such wines for such purposes only.


R. S. 1044. No person shall be prosecuted, tried, or punished for any offense, not capital, except as provided in section one thousand and forty-six, unless the indictment is found, or the information is instituted within three years next after such offense shall have been committed. But this act shall not have effect to authorize the prosecution, trial or punishment for any offense, barred by the provisions of existing laws. (19 Stat. 32.)

R. S. 1045. Nothing in the two preceding sections shall extend to any person fleeing from justice. (1 Stat. 119.)

R. S. 1046. No person shall be prosecuted, tried, or punished for any crime arising under the revenue laws, or the slave trade laws of the United States, unless the indictment is found or the information is instituted within five years next after the committing of such crime.

[Act of July 5, 1884, c. 225, sec. 1 (23′ Stat. 122).]—No person shall be prosecuted, tried, or punished for any of the various offenses arising under the internal revenue laws of the United States unless the indictment is found or the information instituted within three years next after the commission of the offense, in all cases where the penalty prescribed may be imprisonment in the penitentiary, and within two years in all other cases: Provided, That the time during which the person committing the offense is absent from the district wherein the same is committed shall not be taken as any part of the time limited by law for the commencement of such proceedings: Provided further, that the provisions of this act shall not apply to offenses committed prior to its passage: And provided further, that where a complaint shall be instituted before a Commissioner of the United States within the period above limited, the time shall be extended until the discharge of the Grand Jury at its next session within the district: And provided further, that this act shall not apply to offenses committed by officers of the United States.

For amendment by sec. 1321 of the Revenue Act of 1921, see page 60. Suits for taxes can be brought at any time; see R. S. 3213.

R. S. 1047. No suit or prosecution for any penalty or forfeiture, pecuniary or otherwise, accruing under the laws of the United States, shall be maintained, except in cases where it is otherwise specially provided, unless the same is commenced within five years from the time when the penalty or forfeiture accrued: Provided, That the person of the offender, or the property liable for such penalty or forfeiture, shall, within the same period, be found within the United States; so that the proper process therefor may be instituted and served against such person or property. (15 Stat. 183.)

[Act of June 22, 1874, c. 391, Sec. 22 (18 Stat. 190).]-No suit Three-year lim- or action to recover any pecuniary penalty or forfeiture of property accruing under the customs revenue laws of the United States shall be instituted unless such suit or action shall be commenced within three years after the time when such penalty or forfeiture shall have accrued: Provided, That the time of the absence from the United States of the person subject to such penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within this period of limitation.

Suits against Government.

[Act of Mar. 3, 1911, c. 231 (Judicial Code), sec. 24, par. 20 (36 Stat. 1093).]-That no suit against the Government of the United States shall be allowed under this paragraph unless the same shall have been brought within six years after the right accrued for which the claim is made: Provided, That the claims

of married women, first accrued during marriage, of persons under the age of twenty-one years, first accrued during minority, and of idiots, lunatics, insane persons, and persons beyond the seas at the time the claim accrued, entitled to the claim, shall not be barred if the suit be brought within three years after the disability has ceased; but no other disability than those enumerated shall prevent any claim from being barred, nor shall any of the said disabilities operate cumulatively. All suits brought and tried under the provisions of this paragraph shall be tried by the court without a jury.

suits to recover

R. S. 3227. No suit or proceeding for the recovery of any in- Limitation on ternal tax alleged to have been erroneously or illegally assessed time of bringing or collected, or of any penalty alleged to have been collected with- revenue taxes. out authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, shall be maintained in any court, unless the same is brought within two years next after the cause of action accrued: Provided, That actions for such claims which accrued prior to June six, eighteen hundred and seventytwo, may be brought within one year from said date; and that where any such claim was pending before the commissioner, as provided in the preceding section, an action thereon may be brought within one year after such decision and not after. But no right of action which was already barred by any statute on the said date shall be revived by this section.

Repealed by sec. 1319, Revenue Act of 1921, page 60.


[Constitution of the United States. Amendment VI.] In all criminal prosecutions, the accused shall enjoy the right to a speedy and public trial, by an impartial jury of the State and district wherein the crime shall have been committed, which district shall have been previously ascertained by law, and to be informed of the nature and cause of the accusation; to be confronted with the witnesses against him; to have compulsory process for obtaining witnesses in his favor, and to have the assistance of counsel for his defense.

Trial by jury.

in one district

R. S. 731 (Jud. Code, sec. 42). When any offense against the Offense begun United States is begun in one judicial district and completed in and completed in another, it shall be deemed to have been committed in either and another. may be dealt with, inquired of, tried, determined, and punished in either district, in the same manner as if it had been actually and wholly committed therein.

R. S. 732 (Jud. Code, sec. 43). All pecuniary penalties and forfeitures may be sued for and recovered either in the district where they accrue or in the district where the offender is found. R. S. 733 (Jud. Code, sec. 44). Taxes accruing under any law providing internal revenue may be sued for and recovered either in the district where the liability for such tax occurs or in the district where the delinquent resides.

R. S. 1014 ante provides for issuance of warrants by various State and Federal officers to be returned to district court having cognizance and also for transfer of offender from one district to another. See also National Prohibition Act, Title II, sec. 31.

R. S. 3173 makes provision for collector entering another collection district to prosecute examinations.



In the act making appropriations for the Treasury Department for the fiscal year ending June 30, 1923, and for other purposes, approved February 17, 1922 (42 Stat. 375), there appears the following provision:


Concentration of spirits.


“That for purpose of concentration, upon the initiation of the Commissioner and under regulations prescribed by the Commissioner of Internal Revenue, distilled spirits may be removed from Bottling in any internal-revenue bonded warehouse to any other such warehouse, and may be bottled in bond in any such warehouse before or after payment of the tax, and the commissioner shall prescribe the form and penal sums of bond covering distilled spirits in internal-revenue bonded warehouse, and in transit between such warehouses." T. D. 3332, T. D. 3351, T. D. 3427.

Not over ten general bonded warehouses in one district.


FRUIT BRANDY. ACT OF AUGUST 27, 1894. (28 Stat. 509.)

SEC. 51.-That the Commissioner of Internal Revenue shall be, and is hereby, authorized, in his discretion and upon the execution of such bond as he may prescribe, to establish one or more warehouses, not exceeding ten in number in any one collection district, to be known and designated as general bonded warehouses, and to be used exclusively for the storage of spirits distilled from In charge of materials other than fruit, each of which warehouses shall be in storekeeper or the charge of a storekeeper or storekeeper and gauger to be storekeeper and appointed, assigned, transferred, and paid in the same manner as such officers for distillery warehouses are now appointed, Under control assigned, transferred, and paid. Every such warehouse shall be of collector. under the control of the collector of internal revenue of the district in which such warehouse is located, and shall be in the In joint custody of storekeeper joint custody of the storekeeper and proprietor thereof, and kept and proprietor. securely locked, and shall at no time be unlocked or opened or Not to be un- remain open except in the presence of such storekeeper or other locked or opened person who may be designated to act for him, as provided in the except, etc. case of distillery warehouses; and such warehouses shall be under such further regulations as the Commissioner of Internal Revenue, Distiller may with the approval of the Secretary of the Treasury, may prescribe. remove spirits SEC. 52. That any distilled spirits made from materials other from distillery than fruit, and lawfully deposited in a distillery warehouse, may, eral bonded ware. upon application of the distiller thereof, be removed from such distillery warehouse to any general bonded warehouse established under the provisions of the preceding section; and the removal of said spirits to said general bonded warehouse shall be under such regulations, and after making such entries and executing and filing with the collector of the district in which the spirits were manufactured, such bonds and bills of lading, and the giving of such other additional security, as may be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury.


warehouse to gen


Stamp to be affixed before moval.


SEC. 53. That all spirits intended for deposit in a general bonded warehouse, before being removed from the distillery warehouse, shall have affixed to each package an engraved stamp indicative of such intention, to be provided and furnished to the several collectors as in the case of other stamps, and to be charged to them and accounted for in the same manner. How spirits SEC. 54. That any spirits removed in bond as aforesaid may, may be deposited in a general bond- upon its arrival at a general bonded warehouse, be deposited ed warehouse. therein upon making such entries, filing such bonds and other Tax shall be securities, and under such regulations as shall be prescribed by paid within eight the Commissioner of Internal Revenue, with the approval of the years from the Secretary of the Treasury. It shall be one of the conditions of date of original entry into distill- the warehousing bond covering such spirits that the principal named in said bond shall pay the tax on the spirits as specified in the entry or cause the same to be paid within eight years from the date of the original entry of the same into the distillery warehouse, and before withdrawal, except as hereinafter provided.

ery warehouse.

Only one with

SEC. 55. That any spirits may be withdrawn once and no more drawal for trans- from one general bonded warehouse for transportation to another other warehouse. general bonded warehouse, and when intended to be so withdrawn,

portation to an

be affixed.

shall have affixed thereto another general bonded warehouse stamp In such case adindicative of such intention; and the withdrawal of such spirits, ditional stamp to and their transfer to and entry into such general bonded ware- Notices, enhouse shall be under such regulations and upon the filing of such tries, bonds, bills notices, entries bonds, and bills of lading as the oCmmissioner of of lading, in case Internal Revenue, with the approval of the Secretary of the of transfer. Treasury, may, from time to time, prescribe; and the bonds covering spirits in general bonded warehouses shall be given by dis- given by distilltillers of the spirits, and shall be renewed at such times as the renewed. Commissioner of Internal Revenue may, by regulations, require.

Bonds to be

ers, and may be



SEC. 56. That the provisions of existing law in regard to the free of tax. withdrawal of distilled spirits from warehouses upon payment of Transfers to tax, or for exportation, or for transfer to a manufacturing ware- manufacturing house, and as to the gauging, marking, branding, and stamping warehouse and of the spirits upon such withdrawals, and in regard to with- United States or use of the drawals for the use of the United States or scientific institutions scientific institu or colleges of learning, including the provisions for allowance for tions. loss by accidental fire or other unavoidable accident, are hereby dental fire. extended and made applicable to spirits deposited in general bonded warehouses under this act.

Under section 56 of the act of August 28, 1894, providing for the establishment of general bonded warehouses, the provisions for allowance for loss by fire or other unavoidable accident do not extend to the case of such a loss while spirits are in transit from a distillery warehouse to a general bonded warehouse. (Greenbrier Distillery Co. v. Johnson, 88 Fed. Rep., 638.)

Loss by acci

missioner of In

warehouse con

SEC. 57. Whenever distilling shall have been suspended at any Transfer from distillery waredistillery for a period or periods aggregating six months during house to general any calendar year, and the quantity of spirits remaining in the bonded waredistillery warehouse does not exceed five thousand proof gallons, house may be or whenever, in the opinion of the Commissioner of Internal ordered by ComRevenue, any distillery warehouse or general bonded warehouse ternal Revenue is unsafe or unfit for use, or the merchandise therein is liable to when distillery loss or great wastage, he may in either such case discontinue such tains less than warehouse and require the merchandise therein to be transferred 5,000 gallons and to such other warehouse as be may designate, and within such the distillery is under suspension time as he may prescribe; and all the provisions of section thirty- six months in two hundred and seventy-two of the Revised Statutes of the year, or if wareUnited States relating to transfers of spirits from warehouses, house is unsafe including those imposing penalties, are hereby made applicable or unfit for use, to transfers to or from general bonded warehouses established Provisions of under this act. section 3272, R.



When tax may

In case of excessive loss in

SEC. 58. The tax upon any distilled spirits removed from a dis- S., made applicatillery warehouse for deposit in a general bonded warehouse, and in respect of which any requirement of this act is not complied be assessed and with, shall, at any time when knowledge of such fact is obtained collected by disby the Commissioner of Internal Revenue, be assessed by him traint. upon the distiller of the same, and returned to the collector, who shall immediately demand payment of such tax, and upon the neglect of payment by the distiller shall proceed to collect the same by distraint. But this provision shall not exclude any other remedy or proceeding provided by law to enforce the payment of the tax. If it shall appear at any time that there has been a loss of distilled spirits from any cask or package deposited casks in ware. in a general bonded warehouse or special bonded warehouse, other houses Commisthan the loss provided for in section thirty-two hundred and sioner may ditwenty-one of the Revised Statutes of the United States, which, demand tax, and rect collector to in the opinion of the Commissioner of Internal Revenue, is exces- if tax unpaid may sive, he may instruct the collector of the district in which the loss assess. has occurred to require the withdrawal from warehouse of such cask or package of distilled spirits and to collect the tax accrued upon the original quantity of distilled spirits entered into the warehouse in such cask or package, less only the allowance for loss provided by law. If the said tax is not paid on demand

the collector shall report the amount due, as shown by the original gauge, upon his next monthly list, and it shall be assessed and collected as other taxes are assessed and collected.

Penal provi- SEC. 59. That in case any distilled spirits removed from a dissions as to offenses specified. tillery warehouse for deposit in a general bonded warehouse shall fail to be deposited in such general bonded warehouse within ten days after such removal, or within the time specified in any bond given on such removal, or if any distilled spirits deposited in any general bonded warehouse shall be taken therefrom, for export or otherwise, without full compliance with the provisions of this act, and with the requirements of any regulations made thereunder, and with the terms of any bond given on such removal, or if any distilled spirits which have been deposited in a general bonded warehouse shall be found elsewhere, not having been removed therefrom according to law, any person who shall be guilty of such failure, or any person who shall in any manner violate any provision of the next preceding eleven sections of this act, shall be subject, on conviction, to a fine of not less than one hundred dollars nor more than five thousand dollars, or to imprisonment for not less than three months nor more than three years for every such failure or violation; and the spirits as to which such failure or violation or unlawful removal shall take place shall be forfeited to the United States.

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