Page:United States Statutes at Large Volume 72 Part 1.djvu/1471

 72 S T A T. ]

PUBLIC LAW 85-859-SEPT. 2, 1958

(4) Paragraph (14) of section 6422 is amended to read as follows: "(14) For special provisions relating to alcohol and tobacco taxes, see subtitle E." (5) Subsection (c) of section 7214 is amended to read as follows: "(c)

1429 26 USC 6422.

26 USC 7214.

CROSS REFERENCE.—

"For penalty on collecting or disbursing officers trading in public funds or debts or property, see 18 U.S.C. 1901." (6) Subsection (a) of section 7272 is amended by inserting 26 USC 72 72. after "person" the following: "(other than persons required to 26 register under subtitle E, or persons engaging in a trade or busi- 5862.U S e 5001ness on which a special tax is imposed by such subtitle)". (7) Subsection (b) of section 7272 is amended by striking out "5802,5841,". ^ (8) Subsection (e) of section 7301 is amended to read as 26 USC 7301. follows: "(e) CONVEYANCES.—Any property (including aircraft, vehicles, vessels, or draft animals) used to transport or for the deposit or concealment of property described in subsection (a) or (b), or any property used to transport or for the deposit or concealment of property which is intended to be used in the making or packaging of property described in subsection (a), may also be seized, and shall be forfeited to the United States." (9) Section 7324 is amended by inserting after "section 7301" 26 USC 7324. the words "or section 7302". (10) Section 7325 is amended by striking wherever it appears 26 USC 7325. therein, including the title, "$1,000" and inserting in lieu thereof "$2,500". 26 (11) The table of sections for part II of subchapter C of 7329.U s e 7321chapter 75 is amended by striking out "$1,000" where it appears therein, and inserting in lieu thereof "$2,500". (12) Section 7325(4) is amended to read as follows: "(4) SALE IN ABSENCE OF BOND.—If no claim is interposed and no bond is given within the time above specified, the Secretary or his delegate shall give reasonable notice of the sale of the goods, wares, or merchandise by publication, and, at the time and place specified in the notice, shall, unless otherwise provided by law, sell the articles so seized at public auction, or upon competitive bids, in accordance with such regulations as may be prescribed by the Secretary or his delegate." 26 USC 7326. (13) Section 7326 is amended to read as follows: "SEC. 7326. DISPOSAL OF FORFEITED OR ABANDONED PROPERTY IN SPECIAL CASES. "(a) COIN-OPERATED GAMING DEVICES.—Any coin-operated gaming device as defined in section 4462(a)(2) upon which a tax is imposed by section 4461 and which has been forfeited under any provi- 26 USC 4461. sion of this title shall be destroyed, or otherwise disposed of, in such manner as may be prescribed by the Secretary or his delegate. "(b)

NARCOTIC DRUGS.—

"For provisions relating to disposal of forfeited narcotic drugi«, see sections 4714,4733, and 4745 (d). "(c)

FIREARMS.—

"For provisions relating to disposal of forfeited firearms, see section 5862(b)." 26 (14) Subchapter A of chapter 78 is amended by renumbering 7607.U S e 7601section 7608 as y 609, and by inserting after section 7607 the following new section:

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