Chapter 225. to limit the time within which prosecutions may be instituted against persons charged with violating internal revenue laws
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CHAP. 225.— An Act to limit the time within which prosecutions may be instituted against persons charged with violating internal revenue laws.July 5, 1884. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*,Prosecutions for charged violations of internal revenue laws prohibited unless indictment, etc., is found within three years, etc.; *proviso*. That no person shall be prosecuted, tried or punished for any of the various offenses arising under the internal revenue laws of the United States unless the indictment is found or the information instituted within three years next after the commission of the offense, in all cases where the penalty prescribed may be imprisonment in the penitentiary, and within two years in all other cases: *Provided*, That the time during which the person committing the offense is absent from the district wherein the same is committed shall not be taken as any part of the time limited by law for the *Proviso*.commencement of such proceedings; *Provided further* that the provisions of this act shall not apply to offenses committed prior to its passage: *And provided further* that where a complaint shall be instituted before a commissioner of the United States within the period above limited, the time shall be extended until the discharge, of the Grand Jury at its next session within the district: *And provided further* that this act shall not apply to offenses committed by officers of the United States.
Sec. 2. That ail laws and parts of laws in conflict with this act be, and are hereby repealed. Approved, July 5, 1884.