CODIFICATION OF INTERNAL REVENUE LAWS SEC. 3725. STAMPING, MARKING, AND BRANDING SEIZED GOODS. Where any whisky or tobacco, or other article of manufacture or produce, requiring brands, stamps, or marks of whatever kind to be placed thereon shall be sold upon distraint, forfeiture (except as provided in section 2805 with respect to distilled spirits), or other process provided by law, the same not having been branded, stamped, or marked, as required by law, the officer selling the same shall, upon sale thereof, fix or cause to be affixed the brands, stamps, or marks, so required. SEC. 3726. CUSTOMS LAWS APPLICABLE. The provisions of law applicable to the remission or mitigation by the Secretary of forfeitures under the customs laws shall apply to forfeitures incurred or alleged to have been incurred under the internal revenue laws. SEC. 3727. CROSS REFERENCES. For provisions relating to- Destruction of stills and distilling apparatus after judgment of forfeiture, see section 2853. Release of seized distillery or distilling apparatus before judgment, see section 2852. Disposal of forfeited distilled spirits and equipment and material for distilling, see section 2807. SUBCHAPTER E-SUITS BY UNITED STATES SEC. 3740. AUTHORIZATION TO COMMENCE SUIT. No suit for the recovery of taxes, or of any fine, penalty, or for- feiture, shall be commenced unless the Commissioner authorizes or sanctions the proceedings and the Attorney General directs that the suit be commenced. SEC. 3741. CONTINUANCE. It shall be lawful for any court in which any suit or criminal pro- ceeding arising under the internal revenue laws may be pending to continue the same at any stage thereof for good cause shown on motion by the district attorney. SEC. 3742. DISCONTINUANCE OR NOLLE PROSEQUI. For discontinuance or nolle prosequi of prosecutions against dis- tillers for defrauding or attempting to defraud the United States of tax on distilled spirits, see section 2806 (f). SEC. 3743. REGULATIONS. It shall be the duty of the Commissioner, with the approval of the Secretary, to establish such regulations, not inconsistent with law, for the observance of revenue officers, respecting suits arising under the internal revenue laws in which the United States is a party, as may be deemed necessary for the just responsibility of those officers and the prompt collection of all revenues and debts due and accruing to the United States under such laws. SEC. 3744. SUITS FOR TAXES. Taxes may be sued for and recovered in the name of the United States in any proper form of action, before any 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. SEC. 3745. SUITS FOR FINES, PENALTIES, AND FORFEITURES. (a) COLIECTOR'S REPORT TO DISTRICT ArTORNEY. -It shall be the duty of every collector of internal revenue having knowledge of any willful violation of any law of the United States relating to the rev- enue, within thirty days after coming into possession of such knowl- edge, to file with the district attorney of the district in which any fine, penalty, or forfeiture may be incurred, a statement of all the facts and circumstances of the case within his knowledge, together with the 460
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