936 PUBLIC LAWS--CH. 646 -JUNE 25, 1948 [62 STAT. Comptroller of the Currency, under the provisions of any Act of Con- gress relating to such associations, may be prosecuted in the judicial district where such association is located. § 1395. Fine, penalty or forfeiture (a) A civil proceeding for the recovery of a pecuniary fine, penalty or forfeiture may be prosecuted in the district where it accrues or the defendant is found. (b) A civil proceeding for the forfeiture of property may be prose- cuted in any district where such property is found. (c) A civil proceeding for the forfeiture of property seized outside any judicial district may be prosecuted in any district into which the property is brought. (d) A proceeding in admiralty for the enforcement of fines, pen- alties and forfeitures against a vessel may be brought in any district in which the vessel is arrested. (e) Any proceeding for the forfeiture of a vessel or cargo entering a port of entry closed by the President in pursuance of law, or of goods and chattels coming from a State or section declared by proclamation of the President to be in insurrection, or of any vessel or vehicle con- veying persons or property to or from such State or section or belong- ing in whole or in part to a resident thereof, may be prosecuted in any district into which the property is taken and in which the proceeding is instituted. § 1396. Internal revenue taxes Any civil action for the collection of internal revenue taxes may be brought in the district where the liability for such tax accrues, in the district of the taxpayer's residence, or in the district where the return was filed. § 1397. Interpleader Any civil action of interpleader or in the nature of interpleader Ante, p. 931. under section 1335 of this title may be brought in the judicial district in which one or more of the claimants reside. § 1398. Interstate Commerce Commission's orders Except as otherwise provided by law, any civil action to enforce, suspend or set aside in whole or in part an order of the Interstate Commerce Commission shall be brought only in the judicial district wherein is the residence or principal office of any of the parties bring- ing such action. § 1399. Partition action involving United States Any civil action by any tenant in common or joint tenant for the partition of lands, where the United States is one of the tenants in common or joint tenants, may be brought only in the judicial district where such lands are located or, if located in different districts in the same State, in any of such districts. § 1400. Patents and copyrights (a) Civil actions, suits, or proceedings arising under any Act of Congress relating to copyrights may be instituted in the district in which the defendant or his agent resides or may be found. (b) Any civil action for patent infringement may be brought in the judicial district where the defendant resides, or where the defend- ant has committed acts of infringement and has a regular and estab- lished place of business. § 1401. Stockholder's derivative action Any civil action by a stockholder on behalf of his corporation may be prosecuted in any judicial district where the corporation might have sued the same defendants.
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