Page:United States Statutes at Large Volume 53 Part 1.djvu/681

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CLXXVI CODIFICATION OF INTERNAL REVENUE LAWS or the internal revenue, or direct taxes, and all suits arising under the postal laws, shall be brought in the name of the United States. (R. S. § 919.) (U. S . C., Title 28, § 732.) CONSOLIDATION OP BEVENUE SEIZURES Whenever two or more things belonging to the same person are seized for an alleged violation of the revenue laws, the whole must be included in one suit; and if separate actions are prosecuted in such cases, the court shall consolidate them. (R. S. § 920.) (U. S . C., Title 28, § 733.) REPLEVY OF PBOPERTY TAKEN UNDER REVENUE LAWS All property taken or detained by any officer or other person, under author- ity of any revenue law of the United States, shall be irrepleviable, and shall be deemed to be in the custody of the law, and subject only to the orders and decrees of the courts of the United States having jurisdiction thereof. (R. S . § 934.) (U. S . C., Title 28, § 747.) DELINQUENTS FOR PUBLI MONEYS; JUDGMENT When suit is brought by the United States against any revenue officer or other person accountable for public money, who neglects or refuses to pay into the Treasury the sum or balance reported to be due to the United States, upon the adjustment of his account it shall be the duty of the court to grant judgment at the return term, upon motion, unless the defendant, in open court, (the United States attorney being present,) makes and subscribes an oath that he is equitably entitled to credits which had been, previous to the commencement of the suit, submitted to the General Accounting Office, and rejected; specifying in the affidavit each particular claim so rejected, and that he cannot then safely come to trial. If the court, when such oath is made, subscribed, and filed, is thereupon satisfied, a continuance until the next succeeding term may be granted. Such continuance may also be granted when the suit is brought upon a bond or other sealed instrument, and the defendant pleads non est factum, or makes a motion to the court, verifying such plea or motion by his oath, and the court thereupon requires the production of the original bond, contract, or other paper certified in the affidavit And no continuance shall be granted except as herein provided. (R. S . § 957, June 10, 1921, c. 18, § 304, 42 Stat. 24£) (U. S. C ., Title 28, § 781.) POSECUTON FOE PENALTY OB FORFEITURE; LIMITATION No suit or prosecution for any penalty or forfeiture, pecuniary or otherwise, accruing under the laws of the United States, shall be maintained, except in cases where it is otherwise specially provided, unless the same is commenced within five years from the time when the penalty or forfeiture accrued: Pro- vided, That the person of the offender, or the property liable for such penalty or forfeiture, shall, within the same period, be found within the United States; so that the proper process therefor may be instituted and served against such person or property. (R. S . § 1047.) (U. S . C ., Title 28, § 791.) CERTIFICATE OF PROBABLE CAUSE; COSTS When, in any prosecution commenced on account of the seizure of any vessel, goods, wares, or merchandise, made by any collector or other officer, under any act of Congress authorizing such seizure, judgment is rendered for the claim- ant, but it appears to the court that there was reasonable cause for seizure, the court shall cause a proper certificate thereof to be entered, and the claim- ant shall not, in such case, be entitled to costs, nor shall the person who made the seizure, nor the prosecutor, be liable to suit or judgment on account of such suit or prosecution: Provided, That the vessel, goods, wares , or merchandise be. after judgment, forthwith returned to such claimant or his agent. (R. S . § 970.) (U. S . C., Title 28, § 818.) EECUTION NOT TO ISSUE AGAINST OFFICERS OF REVENUE IN CASES OF PBOBABLE CAUSPE ETO. When a recovery is had in any suit or proceeding against a collector or other officer of the revenue for any act done by him, or for the recovery of any money exacted by or paid to him and by him paid into the Treasury in the per- formance of his official duty, and the court certifies that there was probable cause for the act done by the collector or other officer, or that he acted under the directions of the Secretary of the Treasury, or other proper officer of the