or employing any servant of do his duty. 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. Penalty for ad- SEC. 39. That any person or persons who shall add, or cause to be ding ingredients added, any ingredients to any spirits before the tax imposed by law shall to spirits to create a fictitious have been paid thereon, for the purpose of creating a fictitious proof, proof before tax shall, upon conviction, be subject to a fine of one thousand dollars for is paid. Distilled spirits, when inspected, &c. may be re moved before tax is paid from bonded ware house of distiller to any general bonded ware house. Bouds. each cask or package so adulterated, and be imprisoned for not less than How branded. as follows: "U. S. bonded warehouse, &c.; transportation to (inserting in each case the Such spirits to number of the district and name of the State;) and immediately after be again inspected, &c. the arrival of such distilled spirits at the district of the collector to which it has been transferred, it shall again be inspected and placed in a bonded Tax to be paid warehouse; and the tax shall be paid on the difference between the numon what amount. ber of proof gallons as stated in the bond given at 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; What allow- and except for actual destruction by unavoidable accident, by the elements, ance for loss. or by the public enemy, no other allowance for loss shall be made; and Spirits to be any distilled spirits entered in a general bonded warehouse shall be subsubject to rules, ject to such rules and regulations as the commissioner of internal revenue may prescribe, and be chargeable with the same costs and expenses, in all respects, to which imported goods deposited in public store or bonded to be in charge warehouse may be subject, and shall be in charge of a storekeeper, to be of storekeeper. 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 Fees for execu- proprietor. And the same fees shall be paid for the execution of all papers, tion of papers, instruments, and documents relating to the exportation of any spirits or other merchandise, as are charged to exporters for like services in the Expenses, &c. custom-house; and all expense and services required in the removal, to be paid by transfer, and shipment of the same for export shall be paid by the owner Distilled spirits, thereof: Provided, That any distilled spirits may be withdrawn from a how may be bonded warehouse, after having been inspected and gauged by the proper withdrawn from officer, and after the payment to the collector of internal revenue for the district in which the warehouse is situated of the tax imposed by law; house, &c.; and when so delivered, shall be branded "U. S. bonded warehouse, tax for exportation, paid"; or may be removed from said warehouse without the payment of rectification, &c. the tax for the purpose of being exported, or for the purpose of being rectified, or redistilled, canned, or put into other packages, after the &c. owner. bonded ware Removal for rectification to be allowed but once for the same spirits. Spirits removed to be returned. Tax to be paid on what deficiency. 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 purpose of being rectified, redistilled, or put into other packages, shall be allowed but once on the same spirits; and all spirits so removed for redistillation, rectification, or change of package, shall be returned to the same warehouse, and shall again be inspected; and the tax shall be paid to the said collector on any deficiency or reduction beyond three per cent. And upon spirits removed under bond for the purpose of being redistilled 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 shall be allowed on any distilled spirits on which the tax has been paid; but nothing in this section on distilled spirshall be so construed as to prevent the manufacture in bond for exporta- has been paid. tion, 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. No drawback its on which tax Spirits may be removed from tation. Bond. SEC. 41. That any spirits or other merchandise may be removed from bonded warehouse, for the purpose of being exported, upon the order of bonded warethe superintendent of exports for the port whence the spirits are to be house for exporexported; and such order shall state the port to which such spirits are to Proceedings in be shipped, and the name of the vessel, and also the number of proof such cases. 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 the 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 exports and draw- no superintend back shall devolve upon and be performed by the collector of internal revenue designated to have charge of exportations. When bond may be cancelled. Where there is ent of exports, collector to act as such. Penalty for making any false document, &c. to evade the payment of tax, or in fraud of the internal revenue SEC. 42. That any person or persons who shall execute or sign any false or fraudulent bond, permit, entry, or other document, required by law or regulations; or who shall fraudulently procure the same to be executed; or who shall connive at the execution thereof, by which the payment of any internal revenue tax shall be evaded, or attempted to be evaded, or which shall be executed, or purport to be executed, for the laws. 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, in conviction thereof, shall forfeit all property in such spirits or other merchandise to which such instrument 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 court. Forfeiture. Imprisonment. its intended for SEC. 43. That any person owning any distilled spirits intended for Owners of spirsale, manufactured prior to the time when this act takes effect, exceeding sale, manufac fifty gallons altogether, shall notify in writing the collector of the district tured before this wherein such spirits may be stored, held, or owned, within sixty days act takes effect, to notify collec- thereafter, to gauge and prove the same; and upon the receipt of said tor to gauge and notice the collector shall cause said spirits to be gauged and proved, and prove them. Casks, &c. how 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 refusal to notify collector. Spirits on which tax is paid not to remain upon distiller's premises. spector's brand to be cause for forfeiture. 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 provided, 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 branded ; and Absence of in- 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 forfeited. SEC. 44. That all boilers, stills, or other vessels, tools, and implements, used in distilling or rectifying, and forfeited under any of the provisions of this act, and all condemned material, together with any engine or other machinery connected therewith, and all 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 liquors, how dis- may be forfeited under the provisions of this act, unless herein otherwise posed of. 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 persons, shall be taken to include partnerships, firms, associations, bodies corporate or politic, or any other party whatsoever, when not otherwise designated, or manifestly incompatible with the intent thereof. Forfeited stills, implements, &c. and condemned material, to be sold at public auction. Forfeited Distillers of brandy from apples, grapes, &c. may be exempted, &c. The word "person" to include what. See 1867, ch. 169, § 24. Penalty for SEC. 45. That any person who shall remove any distilled spirits from removing spirits the place where the same are distilled, otherwise than into a bonded warefrom places house as provided by law, shall be liable to a fine 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 moved when tax such warehouse according to law, and the tax imposed by law on the same where distilled, except to a bonded warehouse. Spirits so re Burden of not having been paid, shall be forfeited to the United States, or may, im- is not paid, to be forfeited; mediately upon discovery, be seized, and, after assessment of the tax and may be thereon, may be sold by the collector for the tax and expenses of seizure seized and sold. and sale. And proceedings upon such seizure shall be according to exist- Proceedings in case of seizure. ing 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 such spirits to show that the requirements of law in regard to the same have been com- proof upon plied with. And any person who shall aid or abet in the removal of distilled spirits from any distillery otherwise than to a bonded warehouse as provided by law, or shall aid in the concealment of such spirits so removed, shall be liable, on conviction thereof, to a fine of not 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. claimants. Aiding in the unlawful re moval of distilled spirits, how punished. Brewers, being business, to give notice to fore commenc assessors. SEC. 46. That 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 to carry on his business, a notice in writing, stating therein the name of the person, company, cor- Notice to state poration, or firm, and the names of the members of any such company or what. 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. Brewers to in what Conditions. Proviso. SEC. 47. That every brewer shall execute a bond to the United States, give bond; to be approved by the collector of the district, in a sum equal to twice the amount; amount of tax which, in the opinion of the assessor, said brewer will be to be renewed liable to pay during any one month, which bond shall be renewed on the annually. 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. SEC. 48. That there shall be paid on all beer, lager beer, ale, porter, and other similar fermented liquors, by whatever name such liquors may porter, &c. be called, a tax of one dollar for every barrel containing not more than See 1867, ch. thirty-one gallons; and at a like rate for any other quantity or for any 169, § 10. 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 By whom to be paid. 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 parts of a barpart of a barrel containing less than one eighth shall be accounted one accounted. 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 Tax on beer, lager beer, ale, Fractional rel, and how Brewers, &c. manufacturing &c.; to enter, in a separate book, an account of material pur 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. SEC. 49. That every person owning or occupying any brewery or premises used, or intended to be used, for the purpose of brewing or making such beer, lager beer, ale, &c. to make, fermented liquors, or who shall have such premises under his control or from day to day, superintendence as agent for the owner or occupant, or shall have in his entries in a book, of kind and possession or custody any brewing materials, utensils, or apparatus, used quantity of or intended to be used on said premises in the manufacture of beer, lager liquors made, 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 to render monthly staterender to said assessor or assistant assessor, on or before the tenth day of ment to assessor each month, a true statement in writing, taken from his books, of the whole under oath, &c.; quantity or number of barrels 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 therein set forth, by oath or affirmation to be taken before the assessor or assistant assessor of the district, according to the form required by law, and shall immediately forward to the collector of the district a duplicate of said statement, duly certified by the assessor or assistant assessor. And said books shall be open at all times for the inspection of any assessor or assistant assessor, collector, deputy collector, inspector, or revenue agent, who may take memorandums and transcripts therefrom. chased; Brewers, &c. to send duplicate of statement to collector. Books to be open to inspection of revenue officers. Entries in books to be verified monthly upon oath. SEC. 50. That the entries made in such books shall, on or before the tenth day of each month, be verified by the oath or affirmation of the person or persons by whom such entries shall have been made, which oath or affirmation shall be written in the book at the end of such entries, and be certified by the officer administering the same, and shall be in form as Form of oath. follows: "I do swear (or affirm) that the foregoing entries were made by me, and that they state truly, according to the best of my knowledge and belief, the whole quantity of fermented liquors brewed, the quantity sold, and the quantity removed from the brewery owned by in the county of. And further, that I have no knowledge of any matter or thing, required by law to be stated in said entries, which has been omitted therefrom." And the owner, agent, or superintendent aforesaid, shall also, in case the original entries made in his books shall not have been made by himself, subjoin thereto the following oath or affirmation, to be taken in manner as aforesaid: "I do swear (or affirm) that, to the best of my knowledge and belief, the foregoing entries fully set forth all the matters therein required by law, and that the same are just and true, and that I have taken all the means in my power to make them so." Oath taken by owner, if origi nal entries are not made by him. Penalty for evading or attempting to evade payment of tax; for fraudulently neglecting, &c. to make entry and report; for intentionally making a false entry. Forfeiture. SEC. 51. That the owner, agent, or superintendent of any brewery, vessels, or utensils used in making fermented liquors, who shall evade or attempt to evade the payment of the tax thereon, or fraudulently neglect or refuse to make true and exact entry and report of the same in the manner by law required, or to do or cause to be done any of the things by law required to be done by him as aforesaid, or who shall intentionally make false entry in said book or in said statement, or knowingly allow or procure the same to be done, shall forfeit, for every such offence, all the liquors made by him or for him, and all the vessels, utensils, and apparatus |