May be administered by collectors and deputy collectors... 3162, 3165 75,78 5392 414 What, to be taken by customs and internal-revenue officers, Obstructing Internal-revenue officer.. Officer in serving warrant... Occupation- More than one carried on at the same time and place, special Offense. (See PENALTIES.) Begun in one judicial district and completed in another... Office expenses- Allowance for. Office force- Of Internal-Revenue Bureau.... Officers- Bribing of and accepting bribes.. On which special tax is imposed not to be carried on until Not to be carried on in more than one place at the same Delinquent in rendering accounts, to be reported to Con- Forbidden to act as agents for prosecuting claims against the Forbidden to disclose operations of manufacturers.. Forbidden to give to other officers or receive contributions May break open doors or windows of distilleries and vinegar 3276 171 May break up ground to search for hidden pipes.. 3278 171 May destroy empty oleomargarine packages (act Aug. 2, 1886).. 13 298 Officers-Continued. May enter distilleries and vinegar establishments and ex- May enter in daytime places where objects liable to tax are Not to accept voluntary service for the Government.. Not to act as attorney for prosecution of claims within two 190 Not to exact from employees receipts greater than sums paid. 88888888 86 38 3158 spirits or tobacco... Penalty for issuing spirit stamps illegally. Prohibited from being interested in the manufacture of Preference of soldiers for appointment.. Removal of suits against, to United States circuit courts... Restriction in number of...... To be defended by district attorneys.. To report violations of law.. Who are. Official bond- Premium on.. Requirements of law relative to.. Oleomargarine. (Act of Aug. 2, 1886.) Act went into effect October 31, 1886.. Bonds of manufacturers. Books of manufacturers.. 82 24894556 298 298 295 296 298 249 249 294 Commissioner to decide whether any substance contains Forfeiture of factory in case of fraud.. Forfeiture of, for doing things prohibited. Forfeiture of, to be recovered in any court of competent Forfeiture of unstamped oleomargarine and oleomargarine Oleomargarine-Continued. Returns of manufacturers... Shipped in interstate commerce subject to State laws on Signs of manufacturer... . (act May 9, 1902) Special taxes of manufacturers, wholesale dealers, and retail dealers... Stamps... Tax on.. Wholesale dealers in, to keep books and make returns as Penalties- For buying, selling, giving away empty stamped packages. For false branding.. Stock on hand October 31, 1886. Tax, payable by stamps.. Tax, rate of... ..(act May 9, 1902) For neglecting to destroy stamps on empty packages. 13 For packing contrary to law.. For receiving for sale oleomargarine from a manufacturer 38 7637 275 297 299 299 294 297 295 6 294 298 297 297 298 For selling imported oleomargarine not properly stamped... 10 296 For selling in other than prescribed packages.. Incurred by officers of customs.. Manufacturers failing to pay special tax. Recoverable in any court of competent jurisdiction.. Retail dealers failing to pay special tax.... Wholesale dealer failing to keep books and make returns (act May 9, 1902) Wholesale dealers failing to pay special tax. Omitting or doing- Opium (prepared smoking). (Act of Oct. 1, 1890). Things required or prohibited.. Imported. Importation of, for other than medicinal use illegal (act Feb. Brandy made from, may be exempt from certain provisions. 3255 155 Packages- P. Change of, of spirits in bond designed for exportation.......... For adulterated butter.. .(act May 9, 1902) Of tobacco, snuff, cigars, or cigarettes not to contain lottery Wood, metal, paper, or other materials may be used for Pardon- Pawpaws Brandy made from, may be exempted from certain provisions Brandy made from, may be exempt from certain provisions. Refusal to exhibit certificate.... To affix sign.. To give bond and furnish statement to collector. Penalties. (See FORFEITURES.) For violations of law relating to DISTILLED SPIRITS, FER- ... 3169, 3170, 5451, 5501 Clerks in Treasury Department carrying on any trade or 81, 83, Collected without authority, abated, etc., by commissioner. Costs in suits, etc., for, when United States not subject to.. Counterfeiting United States stamps or securities. 3328, 3346, 3429, 5414 authorized, loaning same, withdrawing from depositary, 5488 409 Disbursing officer trading in public funds or property... 1788 412 Disposing of or receiving empty stamped packages and other District attorney or marshal accepting or demanding any- Extortion, receiving unlawful fees, and other unlawful acts. Failure of officer having public money to render accounts.. Falsely making, altering, forging, or counterfeiting bid, Forging, counterfeiting, etc., stamps, securities, bids, bonds, For bank, etc., refusing or neglecting to make return and For collectors, etc., approving bond of distiller before law 5418, 5479 420 3176 89 5414, 5418, 5479 420 3184, 3185 95, 96 Penalties-Continued. For collectors, etc., collecting special tax from rectifier For collectors, etc., issuing internal revenue stamps before For collectors, etc., issuing stamps for distilled spirits to For collectors, etc., neglecting duties and failing to make For distillers, rectifiers, wholesale liquor dealers and manu- For offenses committed by internal-revenue officers appli- For officer, internal revenue- Being interested in certain manufacturing. Disclosing operations of manufacturers.. Omitting or neglecting to render statement of fees, For sale of goods to avoid tax. Fraudulently executing or simulating documents required Giving to Government officers contributions for political Having property in possession with intent to sell in fraud Jurisdiction of suits for. 563, 629, 711, 732 383, 384, 385 Making false or fraudulent claims..... Loaning, using, converting, improperly depositing public Making false returns or refusing to produce books, etc., with Officer or employee and others embezzling public money.. Pecuniary, may be recovered in district where they accrue |