Page:United States Statutes at Large Volume 72 Part 1.djvu/1472

From Wikisource
Jump to navigation Jump to search
This page needs to be proofread.
[72 Stat. 1430]
PUBLIC LAW 85-000—MMMM. DD, 1958
[72 Stat. 1430]

1430

PUBLIC LAW 8 5 - 8 5 9 - S E P T. 2, 1958 "SEC. 7608. AUTHORITY OF OFFICERS.

INTERNAL

REVENUE

[72 S T A T. ENFORCEMENT

"Any investigator, agent, or other internal revenue officer by whatever term designated, whom the Secretary or his delegate charges with the duty of enforcing any of the criminal, seizure, or forfeiture 5862 " ^ ^ ^°°^" provisions of subtitle E or of any other law of the United States pertaining to the commodities subject to tax under such subtitle for the enforcement of which the Secretary or his delegate is responsible, may— "(1) carry firearms; "(2) execute and serve search warrants and arrest warrants, and serve subpoenas and summonses issued under authority of the United States; "(3) in respect to the performance of such duty, make arrests without warrant for any offense against the United States committed in his presence, or for any felony cognizable under the laws of the United States if he has reasonable grounds to believe that the person to be arrested has committed, or is committing, such felony; and "(4) in respect to the performance of such duty, make seizures of property subject to forfeiture to the United States." (15) Section 7609 (as renumbered by paragraph (14)) is amended to read as follows: "SEC. 7609. CROSS REFERENCES. "(a)

INSPECTION o r B O O K S, P A P E R S, RECORDS, OR OTHER D A T A. —

"For inspection of books, papers, records, or other data in the case of— "(1) Wholesale dealers in oleomargarine, see section 4597. "(2) Wholesale dealers in process or renovated butter or adulterated butter, see section 4815(b). "(3) Opium, opiates, and coca leaves, see section 4702(a), 4705, 4721, 4773. "(4) Marihuana, see sections 4742, 4753 (b), and 4773. "(5) Wagering, see section 4423. "(6) Alcohol, tobacco, and firearms taxes, see subtitle E. "(b)

SEARCH WARRANTS.—

"For provisions relating to— "(1) Searches and seizures, see Rule 41 of the Federal Rules of Criminal Procedure. "(2) Issuance of search warrants with respect to subtitle E, see section 5557. "(3) Search warrants with respect to property used in violation of the internal revenue laws, see section 7302."

760^.^^^ ^^°^'

(1^) '^^^^ table of sections for subchapter A of chapter 78 is amended by striking out "Sec. 7608. Cross references."

and inserting in lieu thereof the following: "Sec. 7608. Authority of internal revenue enforcement officers. "Sec. 7609. Cross references."

26 USC 7652.

26 USC 7655.

(17) Paragraph (1) of section 7652(a) is amended by striking out "5318" and inserting "5314" in lieu thereof. (18) Paragraph (1) of section 7652(b) is amended by striking out "5318" and inserting "5314" in lieu thereof. ^]^9) Subsection (a) of section 7655 is amended by striking out paragraph (5) and renumbering paragraph (6) as paragraph (5). SEC. 205. REPEAL OF ACT OF MARCH 3, 1877, ETC. The Act entitled "An Act relating to the production of fruitbrandy, and to punish frauds connected with the same", approved March 3, 1877 (ch. 114, 19 Stat. 393), and the Act entitled '^4n Act to provide for warehousing fruit brandy", approved October 18, 1888 (ch. 1194,25 Stat. 560), are hereby repealed.