Penalty for shall pay a fine of one hundred dollars for each cask or package so used, knowingly pur- in the discretion of the court; and any person who shall knowingly purchasing or selling cask with in- chase or sell, with inspection marks thereon, any cask or package, after spection marks the same has been used for distilled spirits, or who shall fraudulently thereon, after, &c.; for fraudulently using any inspector's brands, &c.; or making or brands; omit to erase or obliterate the inspection marks upon any such package or cask at the time of emptying the same, shall forfeit and pay the sum of two hundred dollars for every cask so purchased or used, or on which the marks are not so obliterated. And any person who shall, with fraudulent intent, use any inspector's brands or plates upon any cask or package containing or purporting to contain distilled spirits, or who shall knowingly make or use any counterfeit or spurious brand or plate upon any cask or package of distilled spirits, as aforesaid, shall be deemed using counterfeit guilty of a felony, and, on conviction thereof, shall pay a fine of one thousand dollars and be imprisoned for not less than two nor more than five years, and such cask or package, with its contents, shall be forfeited to the United States. And any inspector who shall permit any person not employed by him to use any of his brands or plates, or who shall negligently or wilfully leave such brands or plates where they can be used by any other person than those who may be in his employ, shall pay a fine not exceeding one thousand dollars, in the discretion of the court. And any inspector who shall employ any owner, agent, or superintendent of any distillery or warehouse under his supervision, or who shall employ any person in the service of such owner, agent, or superintendent, to use his plates or brands, or to discharge any of the duties imposed by law upon such inspector, shall, for each offence so committed, be subject to the fine last mentioned. upon inspector, for negligent or improper use of his brands or plates; or employing distiller, &c. to any servant of do his duty. SEC. 39. And be it further enacted, That any person or persons who Penalty for ad- shall add, or cause to be added, any ingredients to any spirits before the ding ingredients tax imposed by law shall have been paid thereon, for the purpose of to spirits to create a fictitious creating a fictitious proof, shall, upon conviction, be subject to a fine of one proof before tax thousand dollars for each cask or package so adulterated, and be imis paid. prisoned for not less than one nor more than two years, in the discretion of the court, and such cask or package, with its contents, shall be forfeited to the United States. &c. may be re SEC. 40. And be it further enacted, That any distilled spirits which Distilled spirits, have been inspected, gauged, proved, and marked by the inspector, acwhen inspected, cording to the provisions of law, may be removed without the payment moved before tax of tax from the bonded warehouse owned by the distiller, under such is paid from rules and regulations, and upon the execution of such transportation bonds house of distiller or other security, as the commissioner of internal revenue, subject to the to any general approval of the Secretary of the Treasury, may prescribe, and may be transported to any general bonded warehouse used for the storage of distilled spirits, established under the internal revenue laws and regulations, after having been branded as follows: "U. S. bonded warehouse, bonded ware bonded ware house. Bonds. How branded. district, -: for transportation to -- district, ," (inserting in each case the number of the district and name of the State;) and imSuch spirits to mediately after the arrival of such distilled spirits at the district of the be again inspect-collector to which it has been transferred, it shall again be inspected and ed, &c. placed in a bonded warehouse; and the tax shall be paid on the differTax to be paid ence between the number of proof gallons as stated in the bond given at on what amount. the place of shipment and the number received at the warehouse, less the allowance for leakage as established by the regulations of the commissioner of internal revenue; and except for actual destruction by unavoidable accident, by the elements, or by the public enemy, no other allowance for loss shall be made; and any distilled spirits entered in a general Spirits to be bonded warehouse shall be subject to such rules and regulations as the subject to rules, commissioner of internal revenue may prescribe, and be chargeable with the same costs and expenses, in all respects, to which imported goods deto be in charge posited in public store or bonded warehouse may be subject, and shall be of storekeeper. What allow ance for loss. &c.; Fees for execu &c. owner. bonded ware Removal for be allowed but to be returned. in charge of a storekeeper, to be appointed by the Secretary of the Treasury, who, with the owner and proprietor of the warehouse, shall have the joint custody of all the distilled spirits so stored in said warehouse, which shall be at the risk of the owner of the said spirits; and all labor on the same shall be performed by the owner or proprietor of the warehouse, under the supervision of the officer in charge of the same, and at the expense of said owner or proprietor. And the same fees shall be paid for the execution of all papers, instruments, and documents relating to the tion of papers, exportation of any spirits or other merchandise, as are charged to exporters for like services in the custom-house; and all expense and services Expenses, &c. required in the removal, transfer, and shipment of the same for export to be paid by shall be paid by the owner thereof: Provided, That any distilled spirits Distilled spirits, may be withdrawn from a bonded warehouse, after having been inspected how may be and gauged by the proper officer, and after the payment to the collector withdrawn from of internal revenue for the district in which the warehouse is situated of house, &c.;. the tax imposed by law; and when so delivered, shall be branded “U. S. bonded warehouse, tax paid"; or may be removed from said warehouse without the payment of the tax for the purpose of being exported, or for for exportation, the purpose of being rectified, or redistilled, canned, or put into other rectification, &c packages, after the quantity and proof of the spirits to be removed have been ascertained and inspected as required by law, under such rules and regulations and the execution of such bonds or other security as the commissioner of internal revenue, subject to the approval of the Secretary of the Treasury, may prescribe; but such removal of bonded spirits for the rectification to purpose of being rectified, redistilled, or put into other packages, shall once for the same be allowed but once on the same spirits; and all spirits so removed for spirits. redistillation, rectification, or change of package, shall be returned to the Spirits removed same warehouse, and shall again be inspected; and the tax shall be paid Tax to be paid to the said collector on any deficiency or reduction beyond three per cent. on what defiAnd upon spirits removed under bond for the purpose of being redistilled ciency. or rectified, or change of package as aforesaid, and upon which an allowance shall have been made, as herein provided, the duty upon such allowance shall be paid, together with the taxes imposed by law upon such spirits, in case such spirits shall be withdrawn for consumption or sale, or for transportation without being exported. And no drawback sha? be allowed on any distilled spirits on which the tax has been paid; but noth- on distilled spiring in this section shall be so construed as to prevent the manufacture in its on which tax has been paid. bond for exportation, without the payment of taxes, of medicines, preparations, compositions, perfumery, cosmetics, cordials, and other liquors manufactured wholly or in part of domestic spirits, as provided by law. SEC. 41. And be it further enacted, That any spirits or other merchan- Spirits may be dise may be removed from bonded warehouse, for the purpose of being removed from exported, upon the order of the superintendent of exports for the port house for exporwhence the spirits are to be exported; and such order shall state the port to which such spirits are to be shipped, and the name of the vessel, and also the number of proof gallons, and the marks of the packages or casks; and such spirits or other merchandise shall be branded "U. S. bonded warehouse, for export," and shall be put on board of the vessel in or by which they are to be exported, by an officer under direction of the superintendent of exports, and placed under the supervision of an officer of the customs, after a bond with good and sufficient sureties shall have been given in such form and containing such conditions as the commissioner of internal revenue, subject to the approval of the Secretary of the Treasury, may prescribe. And such bond shall be cancelled upon the presentation of the proper certificate that said spirits have been landed at may be cathe port named in said bond, or at any other port without the jurisdiction of the United States, or upon satisfactory proof that after shipment the spirits have been lost. And at any port where there shall be no superintendent of exports, all the duties and services required of superintendents of ex No drawback bonded ware tation. Proceedings in such cases. Bond. When bord celled. Where there is no superinten dent of exports, ports and drawback shall devolve upon and be performed by the collector collector to act of internal revenue designated to have charge of exportations. as such. Penalty for SEC. 42. And be it further enacted, That any person or persons who making any false shall execute or sign any false or fraudulent bond, permit, entry, or other document, &c. to document, required by law or regulations; or who shall fraudulently proment of tax, or in cure the same to be executed; or who shall connive at the execution fraud of the in- thereof, by which the payment of any internal revenue tax shall be evade the pay ternal revenue laws. evaded, or attempted to be evaded, or which shall be executed, or purport to be executed, for the purpose of placing in, or withdrawing from, any bonded warehouse any spirits or other merchandise for any purpose whatever, or which shall in any way be used or attempted to be used in fraud of the internal revenue laws and regulations, on conviction thereof, shall forfeit all property in such spirits or other merchandise to which such inImprisonment. strument relates, or purports to relate, and shall be imprisoned for a term not less than one nor more than five years, at the discretion of the Forfeiture. court. Owners of spirSEC. 43. And be it further enacted, That any person owning any disits intended for tilled spirits intended for sale, manufactured prior to the time when this sale, manufactured before this act takes effect, exceeding fifty gallons altogether, shall notify in writing act takes effect, the collector of the district wherein such spirits may be stored, held, or to notify collec owned, within sixty days thereafter, to gauge and prove the same; and tor to gauge and upon the receipt of said notice the collector shall cause said spirits to be prove them. Casks, &c. how gauged and proved, and the casks or packages containing the same to be marked by the inspector in the following manner: to be marked. Such spirits to be gauged only in barrels, &c. Collector to send commissioner copy of return. Penalty for collector. Spirits on which tax is paid Inspected And no spirits so manufactured, held, or owned, shall be gauged, proved, or marked in any cistern or other stationary vessel, but shall be gauged, proved and marked only in barrels, casks, or packages in which the same shall have been placed; and the quantity held in leach-tubs shall be estimated by the inspector, and when drawn off into packages, shall be gauged and marked as herein provided. Upon the receipt of the return the collector shall immediately forward to the commissioner of internal revenue a copy thereof; and any person holding or owning such spirits, and refusing or neglecting to notify the collector, as in this section prorefusal to notify vided, shall forfeit the same and pay the sum of five hundred dollars, to be collected in the manner provided by law for the collection of other penalties. No distilled spirits on which the tax has been paid shall be stored or allowed to remain on any distillery premises, under the penalty of a forfeiture of all spirits so found. And all spirits, after being removed from the original package in which they were inspected and gauged into other packages for purposes of rectification, redistillation or change of proof, shall again be inspected and gauged and properly Absence of in- branded; and the absence of an inspector's brand shall be taken and held as sufficient cause or evidence upon which any spirits so found may be forfeiture. forfeited. And any person who shall change the character of any spirits, Changing the either by rectification, mixing, or otherwise, after they have been duly incharacter of spir- spected and marked, as hereinbefore provided, and place the same in other placing them in packages for consumption or sale without first stamping or branding upon other packages such package, in such manner as the commissioner of internal revenue without, &c. to not to remain upon distiller's premises. spector's brand to be cause for its after, &c. and work forfeiture may prescribe, the word " Rectified," shall forfeit such spirits, and the of spirits. same may be seized by the collector or deputy collector of the district See Post, p. 475. where such spirits may be found, or by such other collector or deputy col lector as may be specially authorized by the commissioner of internal Branding revenue for that purpose. And any person who shall so brand any pack- packages, knowage containing spirits, knowing the taxes thereon have not been paid, shall ing the taxes not to be paid, how forfeit such spirits, and shall be deemed guilty of a misdemeanor, and up- punished. on conviction shall be imprisoned for not more than two years, at the dis- See Post, p. 475. cretion of the court. Forfeited stills, and condemned auction. Forfeited posed of. SEC. 44. And be it further enacted, That all boilers, stills, or other vessels, tools, and implements, used in distilling or rectifying, and forfeited implements, &c. under any of the provisions of this act, and all condemned material, to- material, to be gether with any engine or other machinery connected therewith, and all sold at public empty barrels, and all grain or other material suitable for distillation, shall, under the direction of the court in which the forfeiture is recovered, be sold at public auction, and the proceeds thereof, after deducting the expenses of sale, shall be disposed of according to law. And all spirits or spirituous liquors which may be forfeited under the provisions of this act, liquors, how disunless herein otherwise provided, shall be disposed of by the commissioner of internal revenue as the Secretary of the Treasury may direct. And the commissioner of internal revenue is hereby authorized, with the approval of the Secretary of the Treasury, to exempt distillers of brandy from apples, peaches, or grapes exclusively, from such of the provisions of this act relating to the manufacture of spirits as in his judgment may seem expedient. And any word or words in any and all parts of this act, and of all acts to which this act is additional, indicating or referring to person or son" to include persons, shall be taken to include partnerships, firms, associations, bodies what. corporate or politic, or any other party whatsoever, when not otherwise See Post, p. 483. designated, or manifestly incompatible with the intent thereof. Distillers of brandy from ap- except to a bonded ware house. Spirits so re moved when tax is not paid, to be forfeited; and may be seized and sold. case of seizure. SEC. 45. And be it further enacted, That any person who shall remove Penalty for any distilled spirits from the place where the same are distilled, otherwise removing spirits from places than into a bonded warehouse as provided by law, shall be liable to a fine where distilled, of double the amount of the tax imposed thereon, or to imprisonment for not less than three months. All distilled spirits so removed, and all distilled spirits found elsewhere than in a bonded warehouse, not having been removed from such warehouse according to law, and the tax imposed by law on the same not having been paid, shall be forfeited to the United States, or may, immediately upon discovery, be seized, and, after assessment of the tax thereon, may be sold by the collector for the tax and expenses of seizure and sale. And proceedings upon such seizure shall be accord- Proceedings in ing to existing provisions of law in relation to distraint, and in conformity with any regulations which shall be made by the commissioner of internal revenue. And the burden of proof shall be upon the claimant of said spirits to show that the requirements of law in regard to the same have been complied with. And any person who shall aid or abet in the removal of distilled spirits from any distillery otherwise than to a bonded unlawful rewarehouse as provided by law, or shall aid in the concealment of such moval of distilled spirits how, punspirits so removed, shall be liable, on conviction thereof, to a fine of not ished. less than two hundred nor more than one thousand dollars, or to imprisonment for not less than three nor more than twelve months. And any person who shall remove, or shall aid or abet in the removal of any distilled spirits from any bonded warehouse, other than is allowed by law, shall be liable to a fine of not more than one thousand dollars, or to imprisonment for not less than three nor more than twelve months. Burden of proof upon claimants. Aiding in the ing business, to give notice to assessors. SEC. 46. And be it further enacted, That every brewer shall, before Brewers, becommencing or continuing business after this act takes effect, file with the fore commencassistant assessor of the assessment district in which he shall design to carry on his business, a notice in writing, stating therein the name of the person, company, corporation, or firm, and the names of the members of any such company or firm, together with the place or places of residence of such person or persons, and a description of the premises on which the brewery is situated, and of his or their title thereto, and the name or Nctice to state what. Brewers to give bond; in what amount; annually; Conditions. names of the owner or owners thereof; and also the whole quantity or malt liquors annually made and sold or removed from the brewery for two years next preceding the date of filing such notice. SEC. 47. And be it further enacted, That every brewer shall execute a bond to the United States, to be approved by the collector of the district, in a sum equal to twice the amount of tax which, in the opinion of the assessor, said brewer will be liable to pay during any one month, which to be renewed bond shall be renewed on the first day of May in each year, and shall be conditioned that he will pay, or cause to be paid, as herein provided, the tax required by law on all beer, lager beer, ale, porter, and other fermented liquors aforesaid made by him, or for him, before the same is sold or removed for consumption or sale, except as hereinafter provided; and that he will keep, or cause to be kept, a book in the manner and for the purposes hereinafter specified, which shall be open to inspection by the proper officers as by law required, and that he will in all respects faithfully comply, without fraud or evasion, with all requirements of law relating to the manufacture and sale of any malt liquors before mentioned: Provided, That no brewer shall be required to pay a special tax as a wholesale dealer, by reason of selling at wholesale, at a place other than his brewery, malt liquors manufactured by him. Proviso. Tax on beer, porter, &c. By whom to be paid. SEC. 48. And be it further enacted, That there shall be paid on all lager beer, ale, beer, lager beer, ale, porter, and other similar fermented liquors, by whatever name such liquors may be called, a tax of one dollar for every barrel containing not more than thirty-one gallons; and at a like rate for any other quantity or for any fractional part of a barrel which shall be brewed or manufactured and sold, or removed for consumption or sale, within the United States; which tax shall be paid by the owner, agent or superintendent of the brewery or premises in which such fermented liquors shall be made, in the manner and at the time hereinafter specified: Provided, That fractional parts of a barrel shall be halves, quarters, sixths, and eighths; and any fractional part of a barrel containing less than one eighth shall be accounted one eighth; more than one eighth and not more than one sixth, shall be accounted one sixth; more than one sixth and not more than one quarter, shall be accounted one quarter; more than one quarter and not more than one half, shall be accounted one half; more than one half and not more than one barrel, shall be accounted one barrel; and more than one barrel and not more than sixty-three gallons, shall be accounted two barrels, or a hogshead. Fractional parts of a bar rel, and how accounted. Post, pp. 475, 476. Brewers, &c. manufacturing entries in a book SEC. 49. And be it further enacted, That every person owning or ocbeer, lager beer, cupying any brewery or premises used, or intended to be used, for the purale, &c., to make, pose of brewing or making such fermented liquors, or who shall have from day to day, such premises under his control or superintendence as agent for the owner or occupant, or shall have in his possession or custody any brewing materials, utensils, or apparatus, used or intended to be used on said premises in the manufacture of beer, lager beer, ale, porter, or other similar fermented liquors, either as owner, agent, or superintendent, shall, from day to day, enter or cause to be entered, in a book to be kept by him for that purpose, the kind of such fermented liquors, the description of packages, and number of barrels and fractional parts of barrels of fermented liquors made, and also the quantity sold or removed for consumption or sale, and shall also, from day to day, enter or cause to be entered, in a separate book to be kept by him for that purpose, on [an] account of all material by him purchased for the purpose of producing such fermented liquors, including grain and malt; and shall render to said assessor or assistant assessor, on or before the tenth day of each month, a true statement in ment to assessor writing, taken from his books, of the whole quantity or number of barrels under oath, &c.; and fractional parts of barrels of fermented liquors brewed and sold, or removed for consumption or sale, during the preceding month; and shall verify, or cause to be verified, the said statement, and the facts thereir to enter, in a separate book, an account of material purchased; to render monthly state |