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13 July 1866.

application for such restoration be made within one year, as hereinbefore prescribed, then, at the expiration of the said time, the secretary of the treasury shall cause the Distribution. proceeds of the sale of the said goods, wares or merchandise, to be distributed according to law, as in the case of goods, wares or merchandise condemned and sold pursuant to the decree of a competent court.

Ibid. 70.

81. All manufactures and productions on which a duty was imposed by either of the acts repealed by this act, which shall be in the possession of the manufacturer or pro- Tax on former ducer, or of his agent or agents, on the day when this act takes effect, the duty imposed productions. by any such former act not having been paid, shall be held and deemed to have been manufactured or produced after such date; and whenever by the terms of this act a duty is imposed upon any articles, goods, wares or merchandise, manufactured or produced, upon which no duty was imposed by either of said former acts, it shall apply to such as were manufactured or produced, and not removed from the place of manufacture or production, on the day when this act takes effect. And the commissioner Secretary to prescribe regulaof internal revenue, under the direction of the secretary of the treasury, is authorized tions. to make all necessary regulations and prescribe all necessary forms and proceedings for the collection of such taxes and the enforcement of such fines and penalties for the execution of the provisions of this act.(a)

14 Stat. 471.

82. In all suits or proceedings arising under the internal revenue laws, to which the 2 March 1867 ? 3. United States is party, and in all suits or proceedings against a collector or other officer of the internal revenue, wherein a district attorney shall appear for the purpose of District attorneys to report to coinprosecuting or defending, it shall be the duty of said attorney, instead of reporting to missioner. the solicitor of the treasury, immediately at the end of every term of the court in which said suit or proceeding is or shall be instituted, to forward to the commissioner of internal revenue, a full and particular statement of the condition of all such suits or proceedings appearing upon the docket of said court: Provided, That upon the institution of any such suit or proceeding, it shall be the duty of said attorney to report to said commissioner the full particulars relating to such suit or proceeding. And it shall be the duty of the commissioner of internal revenue (with the approval of the secretary of the treasury) to establish such rules and regulations, not inconsistent with law, for the observance of revenue officers, district attorneys and marshals, respecting suits arising under the internal revenue laws, in which the United States is a party, as may be deemed necessary for the just responsibility of those officers, and the prompt collection of all revenues and debts due and accruing to the United States under such laws.

Ibid. 4.

real estate pur

83. The commissioner of internal revenue shall have charge of all real estate which has been or shall be assigned, set off or conveyed, by purchase or otherwise, to the United Commissioner to States, in payment of debts arising under the laws relating to internal revenue, and have charge of of all trusts created for the use of the United States, in payment of such debts due chased for the them; and, with the approval of the secretary of the treasury, may sell and dispose government. of, at public vendue, upon not less than twenty days' notice, lands assigned or set off to the United States in payment of such debts, or vested in them by mortgage or other Sales thereof. security, for the payment of such debts. And in cases where real estate has already become the property of the United States by conveyance or otherwise, in payment of or as security for a debt arising under the laws relating to internal revenue, and such debt shall have been paid, together with the interest thereon, at the rate of one per centum per month, to the United ates, within two years from the date of the acquisition of such real estate, it shall be lawful for the commissioner of internal revenue, with the approval of the secretary of the treasury, to release by deed, or otherwise convey, such real estate to the debtor from whom it was taken, or to his heirs or other legal representatives.

Ibid. 7.

May pay detect

84. The commissioner of internal revenue, with the approval of the secretary of the treasury, is hereby authorized to pay such sums, not exceeding in the aggregate the amount appropriated therefor, as may in his judgment be deemed necessary for detect- ives. ing and bringing to trial and punishment, persons guilty of violating the internal revenue laws, or conniving at the same, in cases where such expenses are not otherwise provided for by law.

Ibid. 8.

85. For any failure to pay any internal revenue tax at the time and in the manner required by law, where such failure creates a liability to pay a penalty of ten per Penalty for failcentum additional upon the amount of tax so due and unpaid, the person or persons so ure to pay tax failing or neglecting to pay said tax, instead of ten per centum as aforesaid, shall pay

when

a penalty of five per centum, together with interest at the rate of one per centum per

(a) A regulation of the treasury department, made in pursu ance of an act of congress, becomes a part of the law, and is of

as binding force as if incorporated in the body of the act. United States v. Barrows, 26 Leg. Int. 276. 8. c. 10 Int. R. Rec. 86.

2 March 1867. month upon said tax, from the time the same became due, but no interest for any frac

tion of a month shall be demanded.

86. If any officer or agent appointed and acting under the authority of any revenue law of the United States shall be guilty of gross neglect in the discharge of any of the duties of his office; or shall conspire or collude with any other person to defraud the United States; or shall make opportunity for any person to defraud the United States; or shall do, or omit to do, any act, with intent to enable any other person to defraud the United States; or shall make or sign any false certificate or return in any case where he is by law or regulation required to make a certificate or return; or having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law of the United States, shall fail to report, in writing, such knowledge or information to his next superior officer, and to the commissioner of internal revenue; he shall, on conviction, be fined not less than one thousand dollars, nor more than five thousand dollars, and shall be imprisoned not less than six months, nor more than three years. (a)

87. No compromise, or discontinuance, or nolle prosequi of any prosecution under this act shall be allowed, without the permission in writing of the secretary of the treasury and the attorney-general.

88. Any internal revenue officer who shall be or become interested, directly or indirectly, in the manufacture of tobacco, snuff or cigars, or in the production, rectification or redistillation of distilled spirits, shall be dismissed from office; and any such officer who shall become so interested in any such manufacture or production, rectification or bacco, &c., to be redistillation, shall, on conviction, be fined not less than five hundred dollars nor more

Officers interested in manufacture of to

dismissed.

than five thousand dollars.

31 Mar. 1868 26. 15 Stat. 60.

nue for

Penalty on revegross neglect of

duty, &c.

Ibid. 7.

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20 July 1868297. 15 Stat. 164.

89. If any officer or agent appointed and acting under the authority of any revenue law of the United States, shall be guilty of any extortion or wilful oppression, under color of law; or shall knowingly demand other or greater sums than shall be authorized by law; or shall receive any fee, compensation or reward for the performance of any duty, except as by law prescribed; or shall wilfully neglect to perform any of the duties enjoined on him by law; or shall conspire or collude with any other person to defraud the United States; or shall make opportunity for any person to defraud the United States; or shall do, or omit to do, any act with intent to enable any other person to defraud the United States; or shall negligently or designedly permit any violation of the law by any other person; or shall make or sign any false entry in any book, or make or sign any false certificate or return in any case where he is by law or regulation required to make any entry, certificate or return; or having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law of the United States, shall fail to report, in writing, such knowledge or information to his next superior officer, and to the commissioner of internal revenue; or shall demand or accept, or attempt to collect, directly or indirectly, as payment or gift or otherwise, any sum of money or other thing of value for the compromise, adjustment or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do; he shall be dismissed from office, and shall be held to be guilty of a misdemeanor, and shall, on conviction, be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. And one half of the fine so imposed shall be for the use of the United States, and the other half for the use of the informer, who shall be ascertained by the judgment of the court; and the said court shall also render judgment against the said officer or agent for the amount of damages sustained in favor of the party injured, to be collected by execution.

Ibid. 299.

90. Any person who shall simulate or falsely or fraudulently execute or sign any Penalty for fraud- bond, permit, entry or other document required by the provisions of this act, or by any ulent execution regulation made in pursuance thereof; or who shall procure the same to be falsely or

of bonds, &c.

fraudulently executed; or who shall advise, aid in or connive at the execution thereof; shall, on conviction, be imprisoned for a term not less than one year nor more than five years; (b) and the property to which such false or fraudulent instrument relates shall be forfeited.

Ibid. 98. Penalty for extortion or wilful oppression, &c.

Distribution of fines.

Damages.

Ibid. 101. Form of stamps, &c., may be changed.

91. The secretary of the treasury and commissioner of internal revenue are authorized and empowered to alter, renew or change the form, style and device of any stamp, mark or label used under any provision of the laws relating to distilled spirits, tobacco, snuff and cigars, when in their judgment necessary for the collection of revenue tax, or the prevention or detection of frauds thereon; and to make and publish such regulations for the use of such mark, stamp or label as they may find requisite. But in no (b) See United States v. O'Brien, 7 Int. R. Rec. 61.

(a) See infra 89.

case shall such renewal or change extend to an abandonment of the general character of the stamps provided for in this act, nor to the dispensing with any provisions requiring that such stamps shall be kept in book form and have thereon the signatures of revenue officers.

20 July 1868.

Ibid. 102.

92. In all cases arising under the internal revenue laws where, instead of commencing or proceeding with a suit in court, it may appear to the commissioner of internal Power to com revenue to be for the interest of the United States to compromise the same, he is empow- promise suits. ered and authorized to make such compromise, with the advice and consent of the secretary of the treasury. And in every case where a compromise is made, there shall be placed on file in the office of the commissioner, the opinion of the solicitor of internal revenue, or officer acting as such, with his reasons therefor, together with a statement of the amount of tax assessed, the amount of additional tax or penalty imposed by law in consequence of the neglect or delinquency of the person against whom the tax is assessed, and the amount actually paid in accordance with the terms of the compromise; but no such compromise shall be made of any case after a suit or proceeding in court has been commenced, without the recommendation also of the attorney-general : (a) Provided, That it shall be lawful for the court, at any stage of such suit or criminal proceedings, to continue the same for good cause shown, on motion of the district attorney.

94. In any case where there has been a refusal or neglect to pay any tax imposed by the internal revenue laws, and where it is lawful and has become necessary to seize and sell real estate to satisfy the tax, the commissioner of internal revenue may, if he deems it expedient, direct that a bill in chancery be filed, in a district or circuit court of the United States, to enforce the lien of the United States for tax upon any real estate, or to subject any real estate owned by the delinquent, or in which he has any right, title or interest, to the payment of such tax. And all persons having liens upon the real estate sought to be subjected to the payment of any tax as aforesaid, or claiming any ownership or interest therein, shall be made parties to such proceedings, and shall be brought into court, as provided in other suits in chancery in said courts. And the said courts shall have, and are hereby given, jurisdiction in all such cases, and shall at the term next after such time as the parties shall be duly notified of the proceedings, unless otherwise ordered by the court, proceed to adjudicate all matters involved therein, and to pass upon and finally determine the merits of all claims to and liens upon the real estate in question, and shall, in all cases where a claim or interest of the United States therein shall be established, decree a sale, by the proper officer of the court, of such real estate, and a distribution of the proceeds of such sale according to the findings of the court in respect to the interests of the parties and of the United States.

Ibid. 104.

93. Where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, the word "person," as used in this act, shall be construed to mean and Definition of include a firm, partnership, association, company or corporation, as well as a natural terms. person; and words of the masculine gender, as applied to persons, to mean and include the feminine gender; and the singular number to mean and include the plural number ; and the word "state" to mean and include a territory, and District of Columbia; and the word "county," to mean and include parish, district or other equivalent territorial subdivision of a state.

Ibid. 106.

Lien of the government may be enforced by bill in equity.

Ibid. 107.

95. The internal revenue laws imposing taxes on distilled spirits, fermented liquors, tobacco, snuff and cigars, shall be held and construed to extend to such articles pro- Laws to extend duced anywhere within the exterior boundaries of the United States, whether the same to unorganized territory. shall be within a collection district or not.

B. EXCISE DUTIES.

I. DUTIES ON SPIRITUOUS LIQUORS.

15 Stat. 125.

spirits.

96. There shall be levied and collected on all distilled spirits on which the tax pre- 20 July 1868 § 1. scribed by law has not been paid, a tax of fifty cents on each and every proof gallon, to be paid by the distiller, owner or person having possesion thereof, before removal from Tax on distilled distillery warehouse; and the tax on such spirits shall be collected on the whole number of gauge or wine gallons, when below proof, and shall be increased in proportion for any greater strength than the strength of proof spirit as defined in this act; and any fractional part of a gallon in excess of the number of gallons in a cask or package shall be taxed as a gallon. Every proprietor or possessor of a still, distillery or distilling Liability thereapparatus, and every person in any manner interested in the use of any such still, distillery or distilling apparatus, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom, and the tax shall be a first Lien. (a) See opinion of the attorney-general, 8 Int. R. Rec. 86.

for.

20 July 1868.

Ibid. § 2. How proof of spirits to be de

termined.

Tax on grape brandy, &c.

Ibid. 23. Owners of distilleries to furnish meters, &c.

Ibid. 4.

What to be
deemed distilled
spirits.
When tax to
attach.

Penalty for mak ing mash, &c., out of an authorized distillery.

For using spirits so produced.

lien on the spirits distilled, the distillery used for distilling the same, the stills, vessels, fixtures and tools therein, and on the lot or tract of land whereon the said distillery is situated, together with any building thereon, from the time said spirits are distilled until the said tax shall be paid.

97. Proof spirit shall be held and taken to be that alcoholic liquor which contains one-half its volume of alcohol, of a specific gravity of seven thousand nine hundred and thirty-nine ten thousandths (.7939) at sixty degrees Fahrenheit. And the commissioner of internal revenue, for the prevention and detection of frauds by distillers of spirits, is hereby authorized to adopt and prescribe for use such hydrometers, saccharometers, weighing and gauging instruments, meters or other means for ascertaining the quantity, gravity and producing capacity of any mash, wort or beer, used or to be used in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may deem necessary; and he may prescribe rules and regulations to secure a uniform and correct system of inspection, weighing, marking and gauging of spirits. And in all sales of spirits hereafter made, a gallon shall be taken to be a gallon of proof spirit, according to the foregoing standard set forth and declared for the inspection and gauging of spirits throughout the United States. The tax on brandy made from grapes shall be the same and no higher than that upon other distilled spirits; 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 other of the provisions of this act relating to the manufacture of spirits, as in his judgment may seem expedient.

98. Whenever the commissioner of internal revenue shall adopt and prescribe for use any meter, meters or meter safes, it shall be the duty of every owner, agent or superintendent of a distillery, to furnish and attach, at his own expense, such meter, meters or meter safes as may have been prescribed, (a) for use at his distillery; and to furnish all the pipes, materials, labor and facilities necessary to complete such attachment, in accordance with the regulations of the commissioner of internal revenue, who is hereby further authorized to order and require such changes of or additions to distilling apparatus, connecting pipes, pumps or cisterns, or any machinery connected with or used in or on the distillery premises, or may require to be put on any of the stills, tubs, cisterns, pipes or other vessels, such fastenings, locks or seals as he may deem necessary.

99. Distilled spirits, spirits, alcohol and alcoholic spirit, within the true intent and meaning of this act, is that substance known as ethyl alcohol, hydrated oxide of ethyl, or spirit of wine, which is commonly produced by the fermentation of grain, starch, molasses or sugar, including all dilutions and mixtures of this substance. And the tax shall attach to this substance as soon as it is in existence as such, whether it be subsequently separated as pure or impure spirit, or be immediately, or at any subsequent time, transferred into any other substance, either in the process of original production, or by any subsequent process. And no mash, wort or wash, fit for distillation or the production of spirits or alcohol, shall be made or fermented in any building, or on any premises, other than a distillery duly authorized according to law; and no mash, wort or wash so made and fermented shall be sold or removed from any distillery before being distilled; and no person other than an authorized distiller shall, by distillation or by any other process, separate the alcoholic spirits from any fermented mash, wort or wash; and no person shall use spirits or alcohol or any vapor of alcoholic spirits, in manufacturing vinegar or any other article, or in any process of manufacture whatever, unless the spirits or alcohol so used shall have been produced in an authorized distillery and the tax thereon paid. Any person who shall violate any of the provisions of this section shall be fined, for every offence, not less than five hundred dollars, nor more than five thousand dollars, and imprisoned for not less than six months nor more than two years: Provided, That nothing in this section shall be construed to apply to fermented liquors.

Ibid. § 5.

tered.

100. Every person having in his possession or custody, or under his control, any still Stills to be regis- or distilling apparatus set up, shall register the same with the assistant assessor of the division in which said still or distilling apparatus shall be, by filing with him duplicate statements, in writing, subscribed by such person, setting forth the particular place where such still or distilling apparatus is set up, the kind of still and its cubic contents, the owner thereof, his place of residence, and the purpose for which said still or distilling apparatus has been or is intended to be used; one of which statements shall be retained and preserved by the assistant assessor, and the other transmitted to the assessor of the district; stills and distilling apparatus now set up shall be so registered within sixty days from the time this act takes effect, and those hereafter set up

(a) Under this power, distillers have been compelled to purchase the Tice meter, a patented article, costing $500 each, but

which when exposed to public sale, by the marshal, will not pro duce more than $20.

20 July 1888.

shall be so registered immediately upon their being set up. Any still or distilling apparatus not so registered, together with all personal property in the possession or Forfeiture of uncustody, or under the control of such person, and found in the building, or in any yard unregistered or enclosure connected with the building, in which the same shall be set up, shall be forfeited. And any person having in his possession or custody, or under his control, any still or distilling apparatus set up, which is not so registered, shall pay a penalty of five hundred dollars, and on conviction, shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned for not less than one month nor more than two years.

Ibid. 26.

notice to the

101. Every person engaged in, or intending to be engaged in, the business of a distiller or rectifier, shall give notice in writing, subscribed by him, to the assessor of the Distillers and district within which such business is to be carried on, stating his name and place of rectifiers to give residence, and if a company or firm, the name and place of residence of each member assessor. thereof, the place where said business is to be carried on, and whether of distilling or rectifying; and if such business be carried on in a city, the residence and place of business shall be indicated by the name of the street and number of the building. In case of a distiller, the notice shall also state the kind of stills, and the cubic contents thereof, the number and kind of boilers, the number of mash-tubs and fermenting-tubs, and the cubic contents of each tub, the number of receiving cisterns, and the cubic contents of each cistern, together with a particular description of the lot, or tract of land, on which the distillery is situated, with the size and description of the buildings thereon, and of what material constructed; the notice shall also state the number of hours in which the distiller will ferment each tub of mash or beer, the estimated quantity of distilled spirits which the apparatus is capable of distilling every twenty-four hours, and the names and residence of every person interested or to be interested in the business, and that said distillery and the premises connected therewith are not within six hundred feet of any premises authorized to be used for rectifying or refining distilled spirits by any process. In case of a rectifier, the notice shall state the precise location of the premises where such business is to be carried on, the name and residence of every person interested or to be interested in the business, by what process the applicant intends to rectify, purify or refine distilled spirits, the kind and cubic contents of any still used or to be used for such purpose, and the estimated quantity of spirits which can be rectified, purified or refined every twenty-four hours in such establishment, and that said rectifying establishment is not within six hundred feet of the premises of any distillery registered for the distillation of spirits. In case of any change in the location, Notice of change form, capacity, ownership, agency, superintendency or in the persons interested in the of location, &c. business of such distillery or rectifying establishment, or in the time of fermenting the mash or beer, notice thereof, in writing, shall be given to the said assessor or to the assistant assessor of the division within twenty-four hours of said change; and any assistant assessor receiving such notice shall immediately transmit the same to the assessor of the district. Every notice required by this section shall be in such form and shall contain such additional particulars as the commissioner of internal revenue may from time to time prescribe. Any person failing or refusing to give such notice Penalty for shall pay a penalty of one thousand dollars, and on conviction, shall be fined not less neglect. than one hundred dollars nor more than two thousand dollars; and any person giving

a false or fraudulent notice shall, on conviction, in addition to such penalty or fine, be imprisoned not less than six months nor more than two years.

Ibid. 7.

102. Every distiller shall, on filing his notice of intention to continue or commence business, with the assessor, before proceeding with such business, after the passage of Bonds to be given this act, and on the first day of May of each succeeding year, make and execute a bond annually. in form prescribed by the commissioner of internal revenue,(a) with at least two sureties, to be approved by the assessor of the district. The penal sum of said bond shall not be less than double the amount of tax on the spirits that can be distilled in his distillery during a period of fifteen days; but in no case shall such bond be for a less sum than five thousand dollars; the condition of the bond shall be, that the principal shall faithfully comply with all the provisions of law in relation to the duties and business of distillers, and will pay all penalties incurred or fines imposed on him for a violation of any of the said provisions; that he will not suffer the lot or tract of land on which the distillery stands, or any part thereof, or any of the distilling apparatus, to be encumbered by mortgage, judgment or other lien during the time in which he shall carry on said business. The assessor may refuse to approve said bond when, in his When assessor judgment, the situation of the distillery is such as would enable the distiller to defraud may refuse to the United States; and in case of such refusal, the distiller may appeal to the commis

approve.

(a) Until a form had been prescribed, it was sufficient, if the distiller gave a bond in the form and with the condition con

tained in the act. United States v. Thirty-five Barrels of Spirits, 9 Int. R. Rec. 67.

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