Page:United States Statutes at Large Volume 53 Part 1.djvu/677

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CLXXII CODIFICATION OF INTERNAL REVENUE LAWS and the United States court for any Territory shall have jurisdiction of suits to enjoin, annul, or suspend in whole or in part any final action by the Admin- istrator upon any application under this subsection; or." (U. S. C., Title 27, § 205 (e).) SEa. 506. The second proviso of section 5 (e) of the Federal Alcohol Adminis- tration Act is amended to read as follows: "Provided further,That nothing herein nor any decision, ruling, regulation or other action of any Department of the Government or official thereof shall deny the right of any person to use wholly or in part the wine names or brands Port, Sherry, Burgundy, Sauterne, Haut Sauterne, Rhine (Hock), Moselle, Chianti, Chablis, Tokay, Malaga, Madeira, Marsala, Claret, Vermouth, Barbera, Cabernet, Saint Julien, Riesling, Zinfandel, Medoc, or Cognac, or any other geographic name of foreign origin (except Champagne), upon any of the foregoing produced in the United States if of the same type and the use of such name or brand is qualified by the name of the State or other locality in the United States in which the product is produced, and, in the case of the use of such name or brand on any label or in any adver- tisement, if such qualification is as conspicuous as such name or brand: And provided further, That except as herein expressly provided as to said names or brands, nothing in this section shall be held in any wise to affect or abridge any of the powers granted to the Federal Alcohol Administration to provide stand- ards of identity, quality, labeling, or other regulations." (U. S. C., Title 27, § 205 (e).) SEc. 507. Section 9 of the Federal Alcohol Administration Act (U. S . C ., 1934 ed., Supp. I, title 27, sec . 209) is amended by adding at the end thereof the following new subsection: "(e) Nothing in this section shall affect the authority of the Secretary of the Treasury, under the customs or internal-revenue laws, to remit or mitigate the forfeiture, or alleged forfeiture, of such distilled spirits, wines, or malt beverages, or the authority of the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to compromise any civil or criminal case in respect of such distilled spirits, wines, or malt beverages prior to commence- ment of suit thereon, or the authority of the Secretary of the Treasury to com- promise any claim under the customs laws in respect of such distilled spirits, wines, or malt beverages" (U. S. C. , Title 27, § 209.) SEC. 508. This title, except sections 502, 505, and 507, shall take effect when a majority of the members of the Federal Alcohol Administration first appointed under the provisions of section 502 qualify and take office. TITLE 28-JUDICIAL CODE AND JUDICIARY JUDICIAL CODE (Act Mar. 3, 1911, c . 231, 36 Stat. 1088, etc.) JURISDICTION OF DISTRICT COURTS Sac. 24. The district courts shall have original jurisdiction as follows:

Fifth. Of all cases arising under any law providing for internal revenue, or for revenue from imports or tonnage, except those cases arising under any law providing revenue from imports, jurisdiction of which has been conferred upon the Court of Customs Appeals.


Concurrent with the Court of Claims, of any suit or proceeding, commenced after the passage of the Revenue Act of 1921, 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 any sum alleged to have been excessive or in any manner wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal revenue by whom such tax, penalty, or sum was collected is dead or is not in office as collector of internal revenue at the time such suit or proceeding is commenced. (Amended Feb. 24 , 1925, c . 309, 43 Stat 972.) (U. S . C. , Title 28, J 41.) BEMOVAL 01 SUITS On PBOSECUTIONS AGAINST OFFICERS FROM STATB COURTS TO UNITED STA1E COURTS SEc. 33 . That when any civil suit or criminal prosecution is commenced in any court of a State against any officer appointed under or acting by authority of any revenue law of the United States now or hereafter enacted, or against any person acting under or by authority of any such officer, on account of any act done under color of his office or of any such law, or on account of any right,