shall receive any injury to his person or property in the discharge of his duty, under any law of the United States for the collection of taxes, he shall be entitled to maintain suit for damage therefor, in the circuit court3 of the United States, in the district wherein the party doing the injury may reside or shall be found. This section applies to internal-revenue agents as fully as to internal-revenue officers. See R. S. 3152, amended (U. S. C., sec. 33), supra. Indictment alleging killing by defendants of revenue officers engaged in search for distilled spirits; indictment for conspiracy and murder under R. S. 5508, 5509. (United States v. Patrick, 54 Fed., 338.) Conspiracy to prevent persons from accepting office. Section 5518; section 21, act of March 4, 1909. Appendix. page 1237. Penalty for falsely assuming to be an officer. Section 5448, act of April 18, 1884; reproduced in section 32, Criminal Code, act of March 4, 1909 (35 Stat., 1088). Appendix, page 1236. Penalties for obstructing officers. Section 3177 (sec. 92, U. S. C.); section 3276 (sec. 299, U. S. C.); sections 65 and 140, Criminal Code. Appendix, pages 1244 and 1242. For rescuing prisoners and property. Section 3177 (sec. 92, U. S. C.); sections 71 and 143, Criminal Code. Appendix, pages 1244 and 1243. SEC. 1790. No officer or clerk whose duty it is to make payments on account of the salary or wages of any officer or person employed in connection with the customs or the internal-revenue service, shall make any payment to any officer or person so employed on account of services rendered, or of salary, unless such officer or person so to be paid has made and subscribed an oath that, during the period for which he is to receive pay, neither he, nor any member of his family has received, either personally or by the intervention of another party, any money or compensation of any description whatever, nor any promises for the same, either directly or indirectly, for services rendered or to be rendered, or acts performed or to be performed, in connection with the customs or internal revenue; or has purchased, for like services or acts, from any importer, if affiant is connected with the customs, or manufacturer, if affiant is connected with the InternalRevenue Service, consignee, agent, or customhouse broker, or other person whomsoever, any merchandise, at less than regular retail market prices therefor. accepting or de SEC. 3170. Every district attorney or marshal who demands, or accepts, or attempts to collect, directly or 71 indirectly, as payment or gift or otherwise, any sum of money or other property of value for the compromise, ney or marshal adjustment, or settlement of any charge or complaint manding for any violation or alleged violation of any provision of promise of violathe internal-revenue laws, except as expressly authorized tion of internalby law to do so, shall be held to be guilty of a misdemeanor, and shall be fined in double the sum or value of 3 Now district court. (Act of Mar. 3, 1911, sec. 291; 36 Stat., 1167.) thing for com revenue laws. imue instructions collectors. the money or property received or demanded, and be imprisoned for not less than one nor more than ten years. Accepting illegal fees, etc. Section 18, act of May 28, 1896 (29 Stat., 140). 72 SEC. 251. The Secretary of the Treasury shall make Secretary to and issue from time to time such instructions and reguand regulations to lations to the several collectors, who may receive Treasury notes, United States notes, or other securities of the United States, as he shall deem best calculated to promote the public convenience and security, and to protect the United States, as well as individuals, from fraud and loss; he shall prescribe forms of entries, oaths, bonds, and other papers, and rules and regulations, not inconsistent with law, to be used under and in the execution and enforcement of the various provisions of the internal-revenue laws. ⚫; he shall give such directions to collectors and prescribe such rules and forms to be observed by them as may be necessary for the proper execution of the law; 73 Regulations of the Secretary of the Treasury adopting different forms for use in applications for abatement of assessment and for return of moneys alleged to have been wrongfully collected as such have force of law and will be judicially noticed by Federal courts (Hastings r. Herold, 184 Fed., 750; James e. Hicks, 110 U S. 272. Rock Island, A. & L.. R. R. Co. v. United States, 254 U. S, 141. See also Maryland Casualty Co. r. United States, 251 U. 8., 342; Monroe Cider Vinegar & Fruit Co. Riordan, 274 Fed., 736 (T. D 3220.) [Act of January 26, 1927 (44 Stat., 1933). (Extract Witness fees from appropriation act.) Provided further, That no part of this amount shall be used in defraying the expenses of any officer, designated above, subpoenaed by the United States court to attend any trial before a United States court or preliminary examination before any United States Commissioner, which expenses shall be paid from the appropriation for "Fees of witnesses, United States courts.” 74-90 This provision appears in the successive appropriation acts, incorporated in the appropriations for internal revenue. See the successive appropriation acts since 1920, in chapter 1, "The Commissioner of Internal Revenue." [Left blank in United States Code for expansion.] Sec. The sections of the law contained in this chapter are arranged in the numerical sequence of the sections of the United States Code based thereon. Black-face numerals in the margin of the text indicate the section numbers of title 26, "Internal Revenue," of the code, unless otherwise stated. Sec. 1118. Revenue Act of 1926. Federal notes and uncertified checks may be accepted; receipts; surrender to creditor as a payment on debt; fractions of a cent. 3185. Returns; when tax payable; 5 3190. Proceedings on distraint. 3179. Making false returns, or failing 3192. When property sold under dis to obey summons; penalty. 3180. Taxable property owned by nonresident. 3181. Lists of returns. 3182. Commissioner to make assess ments; correction of incom- 3183 (amended). Duty of collectors to Act of March 2. 1911. Certified traint may be purchased for 3193. Property distrained to be re- 3195 3197 (amended). Proceedings for sei- 3200 (amended). Collector may seize lands of delinquent in any district of same State. 1130. Revenue Act of 1926. Distraints; period of limitation running on. 3201. Redemption prior to sale. 1 Regulations 1 (1917). Assessments. Regulations 12 (1920). Revenue and prohibition officers, district attorneys and marshals. Sec. 3202. Redemption after sale. 3203 (amended). Record of sales. 3204. Redemptions to be entered on record. 3205. Successive seizures may be made, when. Sec. 3221 (amended). Taxes on spirits accidentally destroyed. 5. Act of June 7, 1906. R. 8. 3221 extended to grape brandy withdrawn for fortifying wines. 3206. Fees and charges in se zure 3223 amended). When tax on lost cases. 3207 (amended). Proceedings in chan spirits is indemnified by in surance. cery to subject real estate to 1116. Revenue Act of 1926. Rate of 3215. Regulations for government of 3186 (amended). Prior to amendment district attorneys, marshals, 3216. Moneys recovered to be paid to 3217. Delinquent collectors; proceed ings by distraint. 3218. Collectors to be charged with what; due diligence. 3219. Death, etc., of collector; uhcollected balances. 3220 (amended). Remission and refunding of tax, penalties, etc. Act of February 11, 1925. Excess tax on distilled spirits refunded to distiller; removal to warehouse permitted. 91 tricts for objects of taxation. of February 26, 1925. 3195. Prior to amendment of 1924. 3200. Prior to amendment of 1926. 3207. Prior to amendment of 1924. 3210. Prior to amendment of 1924. 1. Act of May 10, 1916. Prior to amendment of 1924. 37. Act of August 27, 1894. Prior to repeal of 1924. 3225 (amended). Prior to repeal of 1924. 3226. Prior to amendment of 1921. SEC. 3172. [Amended by sec, 34, act of August 27, 1894 Canvass of dis (28 Stat., 558).] Every collector shall, from time to time, cause his deputies to proceed through every part of his district and inquire after and concerning all persons therein who are liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects. This section is reenacted in section 1317, Revenue Act of 1918; section 1311, Revenue Act of 1921: section 1018, Revenue Act of 1924; and section 1115, Revenue Act of 1926. See chapter 23,"Administrative and General Provisions." For requirements as to collectors monthly or special assessment lists, see section 3184, R. S. (Sec. 104, U. & C.) Methods employed in ascertaining names of persons liable to pay special taxes as rectifiers, wholesale liquor dealers, and retail liquor dealers. (T. D. 1782.) The findings and practice of the administrative officers of the Government are presumed to be based on fair conclusions as the result of investigation required of them by sections 3165 and 3172 of the Revised Statutes as amended. (Baltimore Talking Board Co. v. Miles, 280 Fed., 658; T. D. 3401.) 92 enter premises ticles are kept. SEC. 3177. Any collector, deputy collector, or inspector may enter, in the daytime, any building or place where Officers may any articles or objects subject to tax are made, produced, where taxable aror kept, within his district, so far as it may be necessary for the purpose of examining said articles or objects. And any owner of such building or place, or person having the agency or superintendence of the same, who refuses to admit such officer, or to suffer him to examine such article or articles, shall, for every such refusal, forfeit five hundred dollars. And when such premises are open at night, such officers may enter them while so open, in the performance of their official duties. And if any Obstructing ofperson shall forcibly obstruct or hinder any collector, property. deputy collector, or inspector, in the execution of any alty. power and authority vested in him by law, or shall forcibly rescue or cause to be rescued any property, articles, or objects after the same shall have been seized by him, or shall attempt or endeavor so to do, the person so offending, excepting in cases otherwise provided for, shall, for every such offense, forfeit and pay the sum of five hundred dollars, or double the value of the property so rescued, or be imprisoned for a term not exceeding two years, at the discretion of the court. This section is made applicable to revenue agents by sec- Appendix, Whosoever shall forcibly assault, resist, or interfere with any officer of internal revenue, or his deputy, or any person assisting him in his duties, or shall rescue, or attempt to rescue, or cause to be rescued, property seized, is liable to a fine of not more than $2,000, or imprisonment, or both. Section 65, Criminal Code, Appendix, page 1244. The right conferred by section 3177 is limited to the purpose described. (United States v. Mann., 95 U. S. (5 Otto), 580; 24 Int. Rev. Rec., 20.) Officers must have free and peaceable egress as well as ingress to the places where they are authorized to make examination, and the proprietors have no right to eject them. (United States v. Mosely, 15 Int. Rev. Rec., 8; Fed. Cas. No. 15823.) The authority of such officers to make examinations can not be delegated to their clerks. (United States v. Rhawn, 22 Int. Rev. Rec., 235; Fed. Cas. No. 16150.) Evidence discovered, although "illegally" obtained, may be competent. (Hartman and Hartman v. United States, 168 Fed., 30; T. D. 1468.) Section 3177 is applicable to the collection and enforcement of the specific tax imposed on oleomargarine by the ficers. Rescuing Pen |