ASSESSMENTS AND COLLECTIONS
fr
Methods employed in ascertaining names of persons liable
to pay special taxes as rectifiers, wholesale liquor dealers,
and retail liquor dealers.” (T. D. 1782.)
The findings and practice of the administrative officers
of the Government are presumed to be based on fair con-
clusions as the result of investigation required of them by
sections 3165 and 3172 of the Revised Statutes as amended
(Baltimore Talking Board Co. v. Miles, 280 Fed., 658; T. D
3401.)
Sec. 3177. Any collector, deputy collector, or inspector 92
may enter, in the daytime, any building or place where enter oe ay
any articles or objects subject to tax are made, produced, where taxable ar-
ti : . . : ~, ticles are kept.
or kept, within his district, so far as it may be necessary
for the purpose of examining said articles or objects.
And any owner of such building or place, or person hav-
ing the agency or superintendence of the same, who re-
fuses to admit such officer, or to suffer him to examine
such article or articles, shall, for every such refusal, for-
feit five hundred dollars. And when such premises are
open at night, such officers may enter them while so open,
in the performance of their official duties. And if any Obstructing of-
. . * fecers. Rescuing
person shall forcibly obstruct or hinder any collector, property. Pen’
deputy collector, or inspector, in the execution of any
power and authority vested in him by law, or shall for-
cibly rescue or cause to be rescued any property, articles,
or objects after the same shall have been seized by him,
or shall attempt or endeavor so to do, the person so offend-
Ing, excepting in cases otherwise provided for, shall, for
every such offense, forfeit and pay the sum of five hun-
dred dollars, or double the value of the property so res-
cued, or be imprisoned for a term not exceeding two
years, at the discretion of the court.
This section is made applicable to revenue agents by sec
tion 3152 as amended. (Sec. 33, U. 8S. C.)
Seized property irrep.eviable. Section 934. Appendix,
page 1213.
Whosoever shall forcibly assault, resist, or interfere with
any officer of internal revenue, or his deputy, or any person
assisting him in his duties, or shall rescue, or attempt to
rescue, or cause to be rescued, property seized, is liable to a
fine of not more than $2,000, or imprisonment, or both.
Section 63, Criminal Code, Appendix. page 1244.
The right conferred by section 3177 is limited to the pur-
pose described. (United States v. Mann, 95 U. S. (5 Otto),
580; 24 Int. Rev. Rec. 20.)
Officers must have free and peaceable egress as well as
ingress to the places where they are authorized to make
examination, and the proprietors have no right to eject
them. (United States v. Mosely, 15 Int. Rev. Rec., 8; Fed.
Cas. No. 15823.)
The authority of such officers to make examinations can
not be delegated to their clerks. (United States v. Rhawn,
22 Int. Rev. Rec., 235; Fed. Cas. No. 16150.)
Evidence discovered, although *“i:legally ” obtained, may
be competent. (Hartman and Hartman v. United States.
168 Fed., 30; T. D. 1468.)
Section 3177 is applicable to the collection and enforce-
ment of the specific tax imposed on oleomargarine by the
