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that said unlawful use of the apparatus had been without his
consent or knowledge, he shall still be entitled to such compensa-
tion, but not otherwise. And in case of a wrongful seizure and ures; officer lia-
Wrongful seiz-
destruction of property under the foregoing provisions, the owner ble.
thereof shall have right of action on the official bond of the officer
who occasioned the destruction for all damages caused thereby.
The words "judgment of forfeiture" include cases of forfeiture
under section 3460. (33 Int. Rev. Rec. 397.)

Indictment for a wanton and willful injury to personal property.
State of North Carolina v. Thos. H. Vanderford. (34 Int. Rev.
Rec. 190.)

Burden of proof

SEC. 3333. Whenever seizure is made of any distilled spirits found elsewhere than in a distillery or distillery warehouse, or on claimant. other warehouse for distilled spirits authorized by law, or than in the store or place of business of a rectifier, or of a wholesale liquor dealer, or than in transit from any one of said places; or of any distilled spirits found in any one of the places aforesaid, or in transit therefrom, which have not been received into or sent out therefrom in conformity to law, or in regard to which any of the entries required by law to be made in the books of the owner of such spirits, or of the storekeeper, wholesale dealer, or rectifier, have not been made at the time or in the manner required, or in respect to which the owner or person having possession, control, or charge of said spirits, has omitted to do any act required to be done, or has done or committed any act prohibited in regard to said spirits, the burden of proof shall be upon the claimant of said spirits to show that no fraud has been committed, and that all the requirements of the law in relation to the payment of the tax have been complied with.


Provision where

SEC. 3334. Amended by sec. 5, act March 1, 1879 (20 Stat. 327). Spirits sold All distilled spirits forfeited to the United States, sold by order under judicial of court, or under process of distraint, shall be sold subject to process subject to tax; and the purchaser shall immediately, and before he takes possession of said spirits, pay the tax thereon. And any distilled spirits heretofore condemned and now in the possession of the United States shall be sold as herein provided. If any taxpaid stamps are affixed to any cask or package so condemned, such stamps shall be obliterated and destroyed by the collector or marshal after forfeiture and before such sale: Provided, That in all cases wherein it shall appear that any distilled spirits spirits will not offered for sale on distraint for taxes, where the taxes on such ell for price spirits have not been paid, or offered for sale for the benefit of equal to tax. the United States as forfeited spirits under order of court or under proceeding pursuant to section thirty-four hundred and sixty of the Revised Statutes, will not, by reason of such spirits being below proof, being (bring) a price equal to the taxes due and payable thereon, but will bring a price equal to, or greater than, the tax on said spirits, computed only upon the proof gallons contained in the packages, without regard to the greater number of wine gallons contained therein, then, and in such case, upon sale being so made, tax-paid stamps to the amount required to stamp such spirits as if the tax thereon were only on the proof gallons thereof, may, under such rules and regulations as the Commissioner of Internal Revenue shall prescribe, be used by the collector making such sale, or furnished by a collector to a United States marshal or to any other government officer making such sale for the benefit of the United States, without making payment for said stamps so used or delivered. Any collector using or furnishing stamps in manner aforesaid, on presenting Vouchers satisfactory to the Commissioner of Internal Revenue, shall be allowed credit for the same in settling his stamp account with the department. In such cases, the officer selling the distilled spirits shall affix, or cause to be affixed, to the same the tax-paid stamps so provided, and shall write across the face of such stamps the true number of proof and wine gallons contained in the package, the amount of tax actually paid thereon,

and also the words: "Affixed under provisions of act of
1879" (inserting the date of the approval of this act).


Where mode of SEC. 3447. Whenever the mode or time of assessing or collecting assessing or collecting any tax is any tax which is imposed is not provided for, the Commissioner not provided for; of Internal Revenue may establish the same by regulation. regulations. may also make all such regulations, not otherwise provided for, as may have become necessary by reason of any alteration of law in relation to internal revenue.

executing docu

Fraudulently SEC. 3451. Every person who simulates or falsely or frauduments required lently executes or signs any bond, permit, entry, or other docuby internal reve- ment required by the provisions of the internal-revenue laws, or nue laws; pen- by any regulation made in pursuance thereof, or who procures alty.

Having proper

the same to be falsely or fraudulently executed, or who advises, aids in, or connives at such execution thereof, shall be imprisoned for a term not less than one year nor more than five years; and the property to which such false or fraudulent instrument relates shall be forfeited.

SEC. 3452. Every person who shall have in his custody or posty in possession session any goods, wares, merchandise, articles, or objects on with intent to sell in fraud of which taxes are imposed by law, for the purpose of selling the law, or to evade same in fraud of the internal-revenue laws, or with design to taxes; penalty. avoid payment of the taxes imposed thereon, shall be liable to a penalty of five hundred dollars or not less than double the amount of taxes fraudulently attempted to be evaded.

Detection and punishment of frauds.

Jurisdiction of district courts.

SEC. 3463. The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is authorized to pay such sums, not exceeding in the aggregate the sum appropriated therefor, as he may deem necessary for detecting and bringing to trial and punishment persons guilty of violating the internalrevenue laws, or conniving at the same, in cases where such expenses are not otherwise provided for by law.


See sec. 22, Title II, National Prohibition Act for jurisdiction in abatement cases.

See also sec. 1310 of the Revenue Act of 1921.

Act of March 3, 1911, "Judicial Code" (36 Stat. 1087). Sec. 24. The district courts shall have original jurisdiction as follows: First. Of all suits of a civil nature, at common law or in equity, brought by the United States, or by any officer thereof authorized by law to sue, or between citizens of the same State claiming lands /under grants from different States; or, where the matter in controversy exceeds, exclusive of interest and costs, the sum or value of three thousand dollars, and (a) arises under the Constitution or laws of the United States, or treaties made, or which shall be made, under their authority: Provided, however, That the foregoing provision as to the sum or value of the matter in controversy shall not be construed to apply to any of the cases mentioned in the succeeding paragraphs of this section.

Second. Of all crimes and offenses cognizable under the authority of the United States.

Third. *

* Of all seizures on land or waters not within admiralty and maritime jurisdiction.

Coffey v. United States (116 U. S. 427; 117 Id. 233).


Fifth. Of all cases arising under any law providing for internal

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Ninth. Of all suits and proceedings for the enforcement of penalties and forfeitures under any law of the United States.

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Eleventh. Of all suits brought by any person to recover damages for any injury to his person or property on account of any

act done by him, under any law of the United States, for the protection or collection of any of the revenues thereof.

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Section 33 provides for removal to United States courts of suits or prosecutions against officers instituted in State courts.

282 Fed. 628, Smith v. Gilliam.

of United States.

"Jud. Code," Sec. 256 (R. S. 711). The jurisdiction vested in Exclusive juristhe courts of the United States in the cases and proceedings diction of courts hereinafter mentioned, shall be exclusive of the courts of the several States:

First. Of all crimes and offenses 'cognizable under the authority of the United States.

Second. Of all suits for penalties and forfeitures incurred under the laws of the United States.

Third. Of all civil causes of admiralty and maritime jurisdiction; saving to suitors, in all cases, the right of a common-law remedy, where the common law is competent to give it. Fourth. Of all seizures under the laws of the United States on land or on waters not within admiralty and maritime jurisdiction.






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Suits, etc., for

SEC. 3213. It shall be the duty of the collectors, in their respective districts, subject to the provisions of this title, to prose- fines, penalties, and forfeitures, cute for the recovery of any sums which may be forfeited by law. and for taxes. All suits for fines, penalties, and forefeitures, where not otherwise provided for, shall be brought in the name of the United States, in any proper form of action, or by any appropriate form of proceeding, qui tam or otherwise, before any district court of the United States for the district within which said fine, penalty, or forfeiture may have been incurred, or before any other court of competent jurisdiction; and taxes may be sued for and recovered in the name of the United States, in any proper form of action, before any circuit or district court of the United States for the district within which the liability to such tax is incurred, or where the party from whom such tax is due resides at the time of the commencement of the said action.

269 Fed. 995, Thome v. Lynch.

Suits for the recovery of taxes can be brought at any time whether the taxes have been assessed or not, and whether they are assessable or not. (Dollar Savings Bank v. United States, 19 Wall. 227; 19 Int. Rev. Rec. 89; King v. United States, 99 U. S. 229; United States v. Little Miami Co. and X. R. R. Co., 1 Fed. 700; United States v. Tilden, 9 Ben. 368; Fed. Cas. No. 16519; 24 Int. Rev. Rec. 99; T. D. 676.)

A common-law action of debt lies in favor of the Government whenever by accident, mistake, or fraud, taxes have not been paid; thus the Government may recover a personal judgment for a tax whenever there exists a duty to pay, provided another remedy has not been made exclusive by clear and specific declaration. (United States v. N. C. & St. L. Ry., 249 Fed. 678; T. D. 2697.)

Suit to collect taxes; no limitation binding upon the United States. (United States v. Minneapolis Threshing Machine Co., 299 Fed. 1019; T. D. 2885.)

Interest on taxes sued for runs from time taxes were due. (United States v. Erie R. R., 106 U. S. 327; 29 Int. Rev. Rec. 58. See Billings v. United States, 232 U. S. 261.)

Partners civilly liable for violation of law committed by copartner. (United States v. Thomasson, 4 Biss. 99 Fed. Cas. No. 16478.)

A penalty may be recovered by indictment or by civil action in the form of an action for debt. (Lees v. United States, 150 U. S. 479. United States v. Foster, 2 Biss. 453; 19 Int. Rev. Rec. 5; Fed. Cas. No. 15142.) But in case of alternative punishment see United States v. Morin, 4 Biss. 93; Fed. Cas. No. 15810. A penalty may be sued for in a civil action. (Stockwell v. United States, 13 Wall. 543.)

A court has no authority to impose a fine only in a case where the law requires fine and imprisonment. (United States v. Braun and Fitts, 158 Fed., 456.)

All participants in misdemeanors

are liable as principals.

(United States v. Sykes, 58 Fed. 1000; United States v. White &
Paller, T. D. 1334.)



Unlawful dis- Crim. Code, sec. 308.-Whoever, being subject to the authority of position of intoxicating liq- the United States, shall give, sell, or otherwise supply any arms, ammunition, explosive substance, intoxicating liquor, or opium to any aboriginal native of any of the Pacific islands lying within the twentieth parallel of north latitude and the fortieth parallel of south latitude, and the one hundred and twentieth meridian of longitude west and one hundred and twentieth meridian of longitude east of Greenwich, not being in the possession or under the protection of any civilized power, shall be fined not more than fifty dollars, or imprisoned not more than three months, or both. In addition to such punishment, all articles of a similar nature to those in respect to which an offense has been committed, found in the possession of the offender, may be declared forfeited. If it shall appear to the court that such opium, wine, or spirits have been given bona fide for medical purposes, it shall be lawful for the court to dismiss the charge.

Crim. Code, sec. 309.-All offenses against the provisions of the section last preceding, committed on any of said islands or on the waters, rocks or keys adjacent thereto, shall be deemed committed on the high seas on board a merchant ship or vessel belonging to the United States, and the courts of the United States shall have jurisdiction accordingly.

Crim. Code, sec. 310.-The words "vessel of the United States," wherever they occur in this chapter, shall be construed to mean a vessel belonging in whole or in part to the United States, or any citizen thereof, or any corporation created by or under the laws of the United States, or of any State, Territory, or District thereof.


* *

Unlawful dis- [Act of July 1, 1902, c. 1362, sec. 64 (32 Stat. 655).]—* position of liquors to Indians. No persons shall occupy any portion of the lands so ceded, or carry on any business thereon, except as provided in said rules, and until otherwise provided by Congress the laws of the United States relating to the introduction, possession, sale and giving away of liquors or intoxicants of any kind within the Indian country or Indian reservations shall be applicable to the lands so ceded, *



Unlawful dis [Act of Mar. 2, 1917, c. 145, sec. 2 (39 Stat., 951) An Act To proposition of intoxicating liq.vide a civil government for Porto Rico, and for other purposes][Extract]. That one year after the approval of this Act. and thereafter it shall be unlawful to import, manufacture, sell, or give away, or to expose for sale or gift any intoxicating drink or drug: Provided, That the legislature may authorize and regulate importation, manufacture, and sale of said liquors and drugs for medicinal, sacramental, industrial, and scientific uses only. The penalty for violations of this provision with reference to intoxicants shall be a fine of not less than $25 for the first offense, and for second and subsequent offenses a fine of not less than $50 and imprisonment for not less than one month or more than one year: And provided further, That at any general election within five years after the approval of this Act this provision may, upon petition of not less than ten per centum of the qualified electors of Porto Rico, be submitted to a vote of the qualified electors of Porto Rico, and if a majority of all the qualified electors of Porto Rico voting upon such question shall vote to repeal this provision, it shall thereafter not be in force and effect; otherwise it shall be in full force and effect.



[Act of Apr. 12, 1900, c. 191, sec. 14 (31 Stat. 80)]-That the nue laws not ap- statutory laws of the United States not locally inapplicable, except as hereinbefore or hereinafter otherwise provided, shall have the same force and effect in Porto Rico as in the United


States, except the internal revenue laws, which, in view of the provisions of section three, shall not have force and effect in Porto Rico.

[An Act to confer upon the Territorial courts of Porto Rico concurrent jurisdiction with the United States courts of that district of all offenses under the National Prohibition Act and all Acts amendatory thereto or supplemental thereto (Act of Sept. 21, 1922 (42 Stat. 993).] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That there be, and is hereby, conferred upon the Territorial magistrates and courts of Porto Rico jurisdiction concurrent with the commissioners and courts of the United States for the said Territory of all offenses under the Act of October 28, 1919, known as the National Prohibition Act, and all Acts amendatory thereof and supplemental thereto, the jurisdiction of said Territorial magistrates and courts over said offenses to be the same which they now have over other criminal offenses within their jurisdiction.



[Act of Aug. 10, 1917, c. 53 (40 Stat. 282) ]—

Unlawful use


SEC. 15. That from and after thirty days from the date of the approval of this Act no foods, fruits, food materials, or feeds of foods, fruits, shall be used in the production of distilled spirits for beverage etc., for beverage purposes: Provided, That under such rules, regulations, and bonds as the President may prescribe, such materials may be used in the production of distilled spirits exclusively for other than beverage purposes, or for the fortification of pure sweet wines as defined by the Act entitled "An Act to increase the revenue, and for other purposes," approved September eighth, nineteen hundred and sixteen. Nor shall there be imported into the United States any distilled spirits. Whenever the President shall find that limitation, regulation, or prohibition of the use of foods, fruits, food materials, or feeds in the production of malt or vinous liquors for beverage purposes, or that reduction of the alcoholic content of any such malt or vinous liquor, is essential, in order to assure an adequate and continuous supply of food, or that the national security and defense will be subserved thereby, he is authorized, from time to time, to prescribe and give public notice of the extent of the limitation, regulation, prohibition or reduction so necessitated. Whenever such notice shall have been given and shall remain unrevoked no person shall, after a reasonable time prescribed in such notice, use any foods, fruits, food materials, or feeds in the production of malt or vinous liquors, or import any such liquors except under license issued by the President and in compliance with rules and regulations determined by him governing the production and importation of such liquors and the alcoholic content thereof. Any person who willfully violates the provisions of this section, or who shall use any foods, fruits, food materials, or feeds in the production of malt or vinous liquors, or who shall import any such liquors without first obtaining a license so to do when a license is required under this section, or who shall violate any rule or regulation made under this section, shall be punished by a fine not exceeding $5,000, or by imprisonment for not more than two years, or both: Provided further, That nothing in this section shall be construed to authorize the licensing of the manufacture of vinous or malt liquors in any State, Territory, or the District of Columbia, or any civil subdivision thereof, where the manufacture of such vinous or malt liquor is prohibited.


SEC. 16. That the President is authorized and directed to com- President aumandeer any or all distilled spirits in bond or in stock at the date thorized to commandeer disof the approval of this Act for redistillation, in so far as such tilled spirits in redistillation may be necessary to meet the requirements of the bond.

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