Laws Relating to National Prohibition Enforcement1923 |
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Common terms and phrases
40 Stat Act of Mar aforesaid agent alcohol by volume alcoholic liquors amended amount approval assessed attorney authorized beverage purposes bonded warehouse certificate Code collected collector or deputy Commissioner of Internal consignee containing court of equity Crim deemed deputy collector distilled spirits distraint District of Columbia duty fermented filed forfeited forfeiture Friedericks hereby hundred dollars imprisoned industrial alcohol Internal Revenue internal-revenue laws intoxicating liquor issued jurisdiction less liable malt liquors manufacture ment merchandise National Prohibition Act nuisance offense officer paid payment penalty permit person possession premises prescribe proceedings produced proof gallon prosecution purchase record rectifier regulations Revenue Act Revised Statutes search warrant Secretary seized seizure sell sold special tax stamp suit tax imposed Territory Territory of Hawaii therein thereof thousand dollars tion Title transportation Treasury United United States attorney unlawful unreported vinous violation warrant wine
Popular passages
Page 70 - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Page 56 - ... in any manner whatever not provided by law any income return, or any part thereof or source of income, profits, losses, or expenditures appearing in any income return; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both...
Page 35 - If two or more persons conspire either to commit any offense against the United States, or to defraud the United States in any manner or for any purpose, and one or more of such parties do any act to effect the object of the conspiracy, each of the parties to such conspiracy shall be fined not more than ten thousand dollars, or imprisoned not more than two years, or both.
Page 117 - No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
Page 47 - An Act making appropriations for the service of the Post Office Department for the fiscal year ending June 30, 1918, and for other purposes...
Page 97 - The jurisdiction vested in the courts of the United States in the cases and proceedings hereinafter mentioned, shall be exclusive of the courts of the several states: First.
Page 112 - The officer may break open any outer or inner door or window of a house, or any part of a house, or anything therein, to execute the warrant, if, after notice of his authority and purpose, he is refused admittance.
Page 53 - The tax shall, without assessment by the Commissioner or notice from the collector, be due and payable to the collector before the expiration of the period for filing the return.
Page 48 - That the Constitution, and all the laws of the United States which are not locally inapplicable, shall have the same force and effect within the said Territory of Nebraska as elsewhere within the United States...
Page 56 - Sec. 3167. It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses.