Page:United States Statutes at Large Volume 53 Part 1.djvu/453

 COLLECTION 445 Sec. 3714. Period of limitation upon distraint. Sec. 3715. Successive seizures. Sec. 3716. Fees and charges in distraint and seizure cases. Sec. 3717. Cross reference. SUBCHAPTER D-FORFEITURES Sec. 3720. Seizure of forfeitable property. Sec. 3721. Custody of seized goods prior to judicial proceedings. Sec. 3722. Special disposition of perishable goods. Sec. 3723. Judicial proceedings to enforce forfeiture. Sec. 3724. Goods valued at $500 or less. Sec. 3725. Stamping, marking, and branding seized goods. Sec. 3726. Customs laws applicable. Sec. 3727. Cross references. SUBCHAPTER E--SUITS BY UNITED STATES Sec. 3740. Authorization to commence suit. Sec. 3741. Continuance. Sec. 3742. Discontinuance or nolle prosequi. Sec. 3743. Regulations. Sec. 3744. Suits for taxes. Sec. 3745. Suits for fines, penalties, and forfeitures. Sec. 3746. Suits for recovery of erroneous refunds. Sec. 3747. Disposition of judgments and moneys recovered. Sec. 3748. Periods of limitation. SUBCHAPTER F-CLOSING AGREEMENTS AND COMPROMISES Sec. 3760. Closing agreements. Sec. 3761. Compromises. Sec. 3762. Penalties. CHAPTER 36-COLLECTION SUBCHAPTER A--ENERAL PROVISIONS SEC. 3650. COLLECTION DISTRICTS. (a) ESTABLISHMENT AND ALTERATION.-For the purpose of assess- ing, levying, and collecting the taxes provided by the internal reve- nue laws, the President may establish convenient collection districts, and may from time to time alter said districts. (b) NUMIBER.-T he whole number of collection districts for the collection of internal revenue shall not exceed 65. (c) BOUNDARIES. - (1) HAWAII.- T he Territory of Hawaii shall constitute a dis- trict for the collection of the internal revenue of the United States, with a collector, whose office shall be at Honolulu, and deputy collectors at such other places in the several islands as the Secre- tary shall direct. (2) ELSEWHERE.- For the purpose mentioned in subsection (a), the President may subdivide any State, Territory, or the District of Columbia, or may unite two or more States or Territories into one district. SEC. 3651. COLLECTION AUTHORITY. (a) IN GENERAL-- (1) WITHIN DISTRICT.-It shall be the duty of the collectors or their deputies, in their respective districts, and they are authorized, to collect all the taxes imposed by law, however the same may be designated. (2) OUTSIDE DISTRICT.- For authority of collector or deputy to collect taxes by distraint out- side his own collection district, but within the State, see section 3713. (b) TRANSFERRED ASSESSMENTS.-Whenever a collector has on any list duly returned to him the name of any person not within his col- lection district who is liable to tax, or of any person so liable who has, in the collection district in which he resides, no sufficient prop-

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