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of the law in relation to the payment of the tax have been complied with. (a) And any person who shall remove, or shall aid or abet in the removal of any distilled spirits on which the tax has not been paid, to a place other than the distillery warehouse provided by law, (b) or who shall conceal or aid in the concealment of any spirits so removed; or who shall remove or shall aid or abet (c) in the removal of any distilled spirits from any distillery warehouse, or other warehouse for distilled spirits authorized by law, in any manner other than is provided by law, or who shall conceal, or aid in the concealment of any spirits so removed; shall be liable to a penalty of double the tax imposed on such distilled spirits so removed or concealed, and shall, on conviction, be fined not less than two hundred dollars nor more than five thousand dollars, and imprisoned not less than three months nor more than three years.
removed in the night-time.
138. No person shall remove any distilled spirits at any other time than after sunSpirits not to be rising and before sun-setting, in any cask or package containing more than ten gallons, from any promises or building in which the same may have been distilled, redistilled, rectified, compounded, manufactured or stored; and every person who shall violate this provision shall be liable to a penalty of one hundred dollars for each cask, barrel or package of spirits so removed; and said spirits, together with any vessel containing the same, and any horse, cart, boat or other conveyance used in the removal thereof, shall be forfeited to the United States.
20 July 1868.
Penalty for illegal removal, &c., of spirits.
139. Any person who shall add or cause to be added any ingredient or substance to any distilled spirits, before the tax imposed by law shall have been paid thereon, for the purpose of creating a fictitious proof, shall, on conviction, be fined not less than one hundred dollars nor more than one thousand dollars for each cask or package so adulterated, and imprisoned not less than three months nor more than two years; and every such cask or package, with its contents, shall be forfeited to the United States. 140. Any person who shall evade or attempt to evade the payment of the tax on any Penalty for evad- distilled spirits, in any manner whatever, shall forfeit and pay double the amount of
ing payment of tax, and for certain frauds.
the tax so evaded or attempted to be evaded. And any person who shall change or alter any stamp, mark or brand on any cask or package containing distilled spirits; or who shall put into any cask or package spirits of greater strength than is indicated by the inspection mark thereon; or who shall fraudulently use any cask or package having any inspection mark or stamp thereon, for the purpose of selling other spirits, or spirits of quantity or quality different from the spirits previously inspected therein; shall forfeit and pay the sum of two hundred dollars for every cask or package on which the stamp or mark is so changed or altered, or which is so fraudulently used, and on conviction, shall be fined for each such offence not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than one month nor more than one
Ibid. 38. Penalty for adulteration.
141. Any person who shall knowingly use any false weights or measures in ascerPenalty for using taining, weighing or measuring the quantities of grain, meal or vegetable materials, false weights, &c. molasses, beer or other substances to be used for distillation; or who shall destroy,
For opening locks, &c.
Officers may de
tain spirits, on suspicion that tax has not been paid.
break, injure or tamper with any lock or seal which may be placed on any cistern-room or building, by the duly authorized officers of the revenue, or shall open said lock or seal, or the door to such cistern-room or building, or shall in any manner gain access to the contents therein in the absence of the proper officer; shall, on conviction, be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than one year nor more than three years. And any person who shall use any molasses, beer or other substance, whether fermented on the premises or elsewhere, for the purpose of producing spirits, before an account for the same shall have been registered in the proper record-book provided for that purpose, shall forfeit and pay the sum of one thousand dollars for each and every offence so committed.
142. It shall be lawful for any internal revenue officer to detain any cask or package containing, or supposed to contain, distilled spirits, when such officer has reason to believe the tax imposed by law upon the same has not been paid, or that the same is being removed in violation of law; and every such cask or package may be held by such officer at a safe place, until it shall be determined whether the property so detained is liable by law to be proceeded against for forfeiture; but such summary detention shall not continue in any case longer than forty-eight hours, without process of law, or intervention of the officer to whom such detention is to be reported.
(a) See United States v. Five Hundred and Eight Barrels of Spirits, 5 Int. R. Rec. 166; 8. c. Ibid. 190; United States v. Six Barrels of Distilled Spirits, 15 Pitts. L. J. 127; s. c. 6 Int. R. Rec. 187; United States v. Eight Casks of Whiskey, 7 Int. R. Rec. 4. (b) The unauthorized removal of spirits "from the place where distilled," is a removal from the distillery premises. United States v. Blaisdell, 9 Int. R. Rec. 82.
(c) On an indictment with counts for such unauthorized removal, and for aiding and abetting the same, the defendants can
not be found guilty, upon the same act, of both removing and abetting, but may be, on separate acts, found guilty of both offences. Where a party interested in the production of spirits directs, prescribes, orders or sets on foot such a removal, even though not personally present, he may be found guilty of a removal, under this section; and so of a party interested or other wise personally concerned in handling the means whereby the removal was effected: any other help or assistance thereto is an aiding or abetting. United States v. Blaisdell, 9 Int. R. Rec. 82.
143. No distillery nor distilling apparatus seized for any violation of law shall be 20 July 1868 ₹ 42. released to the claimant, or any intervening party before judgment, except in case of a When distilleries distillery for which the special tax has been paid, and which has a registered producing may be released, on bond, after capacity of one hundred and fifty proof gallons or more, per day, on showing by suffi- seizure. cient affidavits that there are hogs or other live stock, not less than fifty head in number, depending for their feed on the products of said distillery, which would suffer injury if the business of such distillery is stopped; such distillery in that case may be released to the claimant, or any other intervening party, at the discretion of the court, on a bond to be given and approved in open court, with two or more sureties, for the full appraised value of all the property seized; which value shall be ascertained by three competent appraisers to be designated and appointed by the court. In case of After judgment the seizure of and judgment of forfeiture against any distillery used or fit for use in the stills, &c., to be production of distilled spirits, having a registered producing capacity of less than one destroyed. hundred and fifty gallons per day, or of any distillery for the non-payment of the special tax, the still, stills, doubler, worm, worm-tub, and all mash-tubs and fermentingtubs shall be so destroyed as to prevent the use of the same, or any part thereof, for the purpose of distilling; and the materials shall be sold as in case of other forfeited property.
Ibid. ? 43.
144. It shall be the duty of every person who empties or draws off, or causes to be emptied or drawn off, any distilled spirits from a cask or package bearing any mark, Cancelling of brand or stamp required by law, at the time of emptying such cask or package, to stamps and efface and obliterate said mark, stamp or brand; any such cask or package from which said mark, brand and stamp is not so effaced and obliterated, as herein required, shall be forfeited to the United States, and may be seized by any officer of internal revenue wherever found. Any railroad company or other transportation company, or person, Penalty for newho shall receive or transport, or have in possession with intent to transport, or with gleet. intent to cause or procure to be transported, any such empty cask or package, or any part thereof, having thereon any brand, mark or stamp, required by law to be placed on any cask or package containing distilled spirits, shall forfeit three hundred dollars for each such cask or package, or any part thereof, so received or transported, or had in possession with the intent aforesaid; and any boat, railroad car, cart, dray, wagon or other vehicle, and all horses or other animals used in carrying or transporting the same, shall be forfeited to the United States. Any person who shall fail or neglect to efface and obliterate said mark, stamp or brand, at the time of emptying such cask or package; or who shall receive any such cask or package, or any part thereof, with the intent aforesaid; or who shall transport the same, or knowingly aid or assist therein; or who shall remove any stamp provided by this act from any cask or package containing or which had contained distilled spirits, without defacing and destroying the same at the time of such removal, or who shall aid or assist therein; or who shall have in his possession any such stamp so removed, as aforesaid, or have in his possession any cancelled stamp, or any stamp which has been used, or which purports to have been used, upon any cask or package of distilled spirits; shall be deemed guilty of a felony, and, on conviction, shall be fined not less than five hundred dollars nor more than ten thousand dollars, and imprisoned not less than one year nor more than five years. (a)
145. Any person who shall carry on the business of a distiller, rectifier, compounder of liquors, wholesale liquor dealer, retail liquor dealer, or manufacturer of stills, without Penalty for carhaving paid the special tax, as required by law; or who shall carry on the business of a rying on busidistiller without having given bond as required by law; or who shall engage in or carry having paid speon the business of a distiller, with intent to defraud the United States of the tax on the cial tax, or given spirits distilled by him, or any part thereof; shall, for every such offence, be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than two years. And all distilled spirits or wines, and all stills or other apparatus, fit or intended to be used for the distillation or rectification of spirits, or for the compounding of liquors, owned by such person, wherever found, and all distilled spirits or wines and personal property found in the distillery Forfeiture of or rectifying establishment, or in the store or other place of business of the compounder, or in any building, room, yard or enclosure connected therewith, and used with or constituting a part of the premises; and all the right, title and interest of such person in the lot or tract of land on which such distillery is situated, and all right, title and interest therein of every person who knowingly has suffered or permitted the business of a distiller to be there carried on, or has connived at the same; and all personal property owned by or in possession of any person who has permitted or suffered any building, yard or enclosure, or any part thereof, to be used for purposes of ingress or (a) See United States v. Devlin, 5 Int. R. Rec. 182.
real and persona property.
20 July 1868.
146. Every rectifier, wholesale liquor dealer and compounder of liquors shall provide himself with a book, to be prepared and kept in such form as shall be prescribed by the fiers, dealers, &c., commissioner of internal revenue, and shall, on the same day on which he receives any
Ibid. 45. Books of recti
spirits, and before he shall draw off any part thereof, or add water or anything thereto, or in any respect alter the same, enter in such book, and in the proper columns respectively prepared for the purpose, the date when, the name of the person or firm from whom and the place whence the spirits were received, by whom distilled, rectified or compounded, and when and by whom inspected, and, if in the original package, the serial number of each package, the number of wine gallons and proof gallons, the kind of spirit and the number and kind of adhesive stamps thereon; and every such rectifier, compounder and wholesale dealer shall, at the time of sending out of his stock or possession any spirits, and before the same shall be removed from his premises, enter, in like manner, in the said book, the day when, and the name and place of business of the person or firm to whom such spirits are to be sent, the quantity and the kind or quality of such spirits, and also the number of gallons and fractions of a gallon at proof; and, if in the original packages in which they were received, he shall enter the name of the distiller and the serial number of the package. And every such book shall be at all times kept in some public or open place on the premises of such rectifier, wholesale dealer or compounder of liquors, respectively, for inspection; and any revenue officer may make an examination of such book and take an abstract therefrom; and every such book, when it has been filled up as aforesaid, shall be preserved by such rectifier, wholesale liquor dealer or compounder of liquors, for a period not less than two years; and during such time it shall be produced by him to every revenue officer demanding the same. And if any rectifier, wholesale dealer or compounder of liquors shall refuse or neglect to provide such book or to make entries therein as aforesaid, or shall cancel, alter, obliterate or destroy any part of such book, or any entry therein, or make any false entry therein; or hinder or obstruct any revenue officer from examining such book or making any entry therein, or taking any abstract therefrom; or if such book shall not be preserved or not produced by any rectifier, or wholesale dealer or compounder, as herein before directed; he shall pay a penalty of one hundred dollars, and, on conviction, shall be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned not less than three months nor more than three years.
Penalty for making false entries.
egress to or from such distillery which shall be found in any such building, yard or enclosure, and all the right, title and interest of every person in any premises used for ingress or egress to or from such distillery, who has knowingly suffered or permitted such premises to be used for such ingress or egress, shall be forfeited to the United States. (a)
Dealers, &c., not to purchase more except from dis
147. It shall not be lawful for any rectifier of distilled spirits, compounder of liquors, liquor dealer, wholesale or retail liquor dealer to purchase or receive any distilled spirits. in quantities greater than twenty gallons, from any person other than an authorized rectifier of distilled spirits, compounder of liquors, distiller or wholesale liquor dealer. Any person violating this section shall forfeit and pay one thousand dollars: Provided, That this shall not be held to apply to judicial sales, nor to sales at public auction made by an auctioneer who has paid a special tax as such.
148. All distilled spirits drawn from any cask or other package, and placed in any other cask or package containing not less than ten gallons, and intended for sale, shall be again inspected and gauged, and the cask or package into which it is so transferred shall be marked or branded; and such marking and branding shall distinctly indicate the name of the gauger, the time and place of inspection, the proof of the spirits, the particular name of such spirits as known to the trade, together with the name and place of business of the dealer, rectifier or compounder, as the case may be; and in all cases, except where such spirits have been rectified or compounded, the name also of the distiller, and the distillery where such spirits were produced, and the serial number of the original package. And the absence of such mark or brand shall be taken and beld as sufficient cause and evidence for the forfeiture of such unmarked packages of spirits.(b)
149. On all wines, liquors or compounds known or denominated as wine, and made Tax on wines and in imitation of sparkling wine or champagne, but not made from grapes grown in the United States, and on all liquors not made from grapes, currants, rhubarb or berries grown in the United States, but produced by being rectified or mixed with distilled spirits, or by the infusion of any matter in spirits, to be sold as wine, or by any other
Ibid. 247. When spirits to be reinspected and gauged, &c.
(a) Under the act of 1864, it was held, that the forfeiture relates back to the time when the offence was committed, and overrides the title of an intermediate bonâ fide purchaser. United
States v. Fifty-six Barrels of Whiskey, 15 Am. L. R. 32.
name, there shall be levied and paid a tax of six dollars per dozen bottles, each bottle 20 July 1868. containing more than one pint and not more than one quart; "or three dollars per dozen bottles, each bottle containing not more than one pint," (a) and at the same rate for any quantity of such merchandise, however the same may be put up or whatever be the package. And any person manufacturing, compounding or putting up such wines, Returns. shall, without previous demand, make return, under oath or affirmation, to the assistant assessor, on the first and fifteenth day of each and every month, or within five days thereafter, of the entire amount of such wines manufactured and sold or put up and sold during the first fifteen days of the month and the residue of the month, respectively, except when the wines so manufactured or put up are used exclusively by the family of the person manufacturing the same; and the tax herein imposed shall be payable at the time such return is made. And in case such manufacturer shall neglect Penalty for evaor refuse to make such return within the time specified, the assessor shall proceed to ascertain the amount of tax due, as provided in other cases of a refusal or neglect to make returns, and shall assess the tax, and add a penalty of fifty per centum to the amount; which said tax, and also said penalty, shall be collected in the manner provided for the collection of tax on monthly and other lists. Any person who shall fraudulently evade or attempt to evade the payment of the tax herein imposed shall, on conviction, be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than two years.
150. All distilled spirits in any bonded warehouse shall, within nine months after the passage of this act (b) be withdrawn from such warehouse, and the taxes paid on the withdrawal of same; (c) and the casks or packages containing said spirits shall be marked and stamped spirits in bond. and be subject in all respects to the same requirements as if manufactured after the passage of this act. And any distilled spirits remaining in any bonded warehouse for a period of more than nine months after the passage of this act, shall be forfeited to the United States, and shall be sold or disposed of for the benefit of the same, in such manner as shall be prescribed by the commissioner of internal revenue, under the direction of the secretary of the treasury. And whenever, in the opinion of the commissioner of internal revenue, any distillery or other warehouse shall become unsafe or unfit for use, or the merchandise therein shall for any reason be liable to loss or great wastage, the commissioner may discontinue such warehouse, and require that the merchandise therein shall be transferred to such other warehouse as may be designated by hin, within such time as he shall prescribe; such transfer shall be made under the supervision of the collector, or such other officer as may be designated by the commissioner; and the expense thereof shall be paid by the owner of the merchandise; and if the owner of such merchandise shall fail to make such transfer within the time prescribed, or to pay the just and proper expense of such transfer, as ascertained and determined by the commissioner, such merchandise may be seized and sold by the collector, in the same manner as goods are sold upon distraint for taxes, and the proceeds of such sale shall be applied to the payment of the taxes due thereon and the costs and expenses of such sale and removal, and the balance paid over to the owner of such merchandise.
151. Any person owning, or having in his possession, any distilled spirits intended for sale, exceeding in quantity fifty gallons, and not in a bonded warehouse at the time Return of stock when this act takes effect, shall immediately make a return, under oath, to the collector on hand. of the district wherein such spirits may be held, stating the number and kind of packages, together with the marks and brands thereon, and the place where the same are stored, together with the quantity of spirits, as nearly as the owner can determine the same. Upon the receipt of such return the collector, being first satisfied that the tax on said spirits has been paid, shall immediately cause the same to be gauged and proved by an internal revenue gauger, who shall mark, by cutting, the contents and proof on each cask or package containing five wine gallons or more, and shall affix and cancel an engraved stamp thereon, which stamp shall be as follows:
Stamp for stock on hand. No.
20 July 1868. Gauging to be continuous.
All distilled spirits owned or held by any person, as aforesaid, shall be included in the same return, and the gauging shall be continuous until all the spirits owned or held by such person are gauged and stamped, as aforesaid; and a report thereof in duplicate shall immediately be made by the gauger to the collector and assessor of the district, showing the number of packages, contents and proof of each package gauged and stamped, and one of said reports shall be transmitted by the collector to the commissioner of internal revenue: no such spirits shall be gauged or stamped in any cistern or other stationery vessel. Any person owning, or having in possession, such spirits, and refusing or neglecting to make such return, shall forfeit the same; and all distilled spirits found, after thirty days from the time this act takes effect, in any cask or package containing more than five gallons, without having thereon each mark and Penalty for viola- stamp required therefor by this act, shall be forfeited to the United States. Any
person who shall gauge, mark or stamp any cask or package of distilled spirits under the provisions of this section, or who shall cause or procure the same to be done, knowing that the same were manufactured or removed from warehouse subsequent to the taking effect of this act, or that the taxes thereon have not been paid, shall, on conviction, be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. All stamps required by this section shall be prepared, issued and affixed upon casks and packages and cancelled in the same manner as provided for other stamps for distilled spirits in this act, and shall be charged at the rate of twenty-five cents for each stamp.
Ibid. 2 58.
152. All distilled spirits forfeited to the United States, sold by order of court or under process of distraint, shall be sold subject to tax; and the purchaser shall immeto be sold subject diately, and before he takes possession of said spirits, pay the tax thereon; and any
to payment of tax.
distilled spirits condemned before the passage of this act, and in the possession of the United States, shall be sold as herein provided; and if any tax-paid stamps are affixed to any cask or package so condemned, such stamps shall be obliterated and destroyed by the collector or marshal, after forfeiture and before such sale.
153. If any distiller, rectifier, wholesale liquor dealer, compounder of liquors, or manufacturer of tobacco or cigars, shall knowingly and wilfully (a) omit, neglect or refuse to do or cause to be done any of the things required by law in the carrying on or conducting of his business, or shall do anything by this act prohibited, if there be no specific penalty or punishment imposed by any other section of this act for the neglecting, omitting or refusing to do, or for the doing or causing to be done the thing required or prohibited, he shall pay a penalty of one thousand dollars; and if the person so offending be a distiller, rectifier, wholesale liquor dealer or compounder of liquors, all distilled spirits or liquors owned by him, or in which he has any interest as owner, and if he be a manufacturer of tobacco or cigars, all tobacco or cigars found in his manufactory shall be forfeited to the United States.
II. DUTIES ON MALT LIQUORS.
154. Every brewer shall, before commencing or continuing business after this act takes effect, file with the assistant assessor of the assessment district in which he shall design Brewers to notify 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 names of the owner or owners thereof; and also the whole quantity of malt liquors annually made and sold, or removed from the brewery, for two years next preceding the date of filing such notice.
Penalty for other violations of the
13 July 1866 46. 14 Stat. 163
Ibid. 247. To give bond.
155. 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 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
(a) These words do not imply a criminal intent; the penalty is intent of the offender. United States v. McKim, 16 Pitts. L. J. incurred by the commission of the act, without regard to the 133. 8. c. 10 Int. R. Rec. 74.