on demand, to furnish ladders, lights, &c. and open doors.

Penalty.

Revenue officers, &c. may break up ground on premises of distillers, &c. to search for pipes, &c.;

strong, safe, and convenient ladders of sufficient length to enable the officer to examine and gauge any vessel or utensil in such distillery or premises; and shall, at all times when required, supply all assistance, lights, ladders, tools, staging, or other things necessary for inspecting the premises, stock, tools, and apparatus belonging to such person, and shall open all doors, and open for examination all boxes, packages, and all casks, barrels, and other vessels not under the control of a revenue officer in charge, under a penalty of five hundred dollars for every refusal or neglect so to do.

SEC. 34. And be it further enacted, That it shall be lawful for any revenue officer, and any person acting in his aid to break up the ground on any part of the distillery or premises of a distiller, rectifier, or compounder of liquors, or any ground adjoining or near to such distillery or premises, or any wall or partition thereof, or belonging thereto, or other place, to search for any pipe, cock, private conveyance, or utensil; and finding pipe, upon finding any such pipe or conveyance leading therefrom or thereto, they may break he may break up any ground, house, wall, or other place through or into up house, wall, which such pipe or other conveyance shall lead, and break or cut away such pipe or other conveyance, and turn any cock, or examine whether such pipe or other conveyance may convey or conceal any mash, wort, or beer, or other liquor which may be used for distillation of low wines or spirits from the sight or view of the officer, so as to prevent or hinder him from taking a true account thereof.

&c.

No material to

beer, &c. made, nor still used

SEC. 35. And be it further enacted, That no malt, corn, grain, or other be mashed, nor material shall be mashed, nor any mash, wort, or beer brewed or made, nor any still used by a distiller at any time between the hour of eleven in the afternoon of any Saturday and the hour of one in the forenoon of the next succeeding Monday; and any person who shall violate the provisions of this section shall be liable to a penalty of one thousand dollars.

between eleven

o'clock, P. M. Saturday, &c. Penalty.

Distilled spirits found not in distillery, &c. not legally removed to be for

feited.

In cases of seizure of distilled spirits found, &c. burden of proof to be on claimants, to show that no

fraud has been

committed, &c.

SEC. 36. And be it further enacted, That all distilled spirits found elsewhere than in a distillery or distillery warehouse, not having been removed therefrom according to law, shall be forfeited to the United States. And in case of the seizure of any distilled spirits found elsewhere than in a distillery, distillery warehouse, or other warehouse for distilled spirits authorized by law, or in the store or place of business of a rectifier, or of a wholesale liquor dealer, or of a compounder of liquors, or in transit from any one of said places; and in case of the seizure of any distilled spirits found in any one of the places aforesaid, or in transit therefrom, which shall not have been received into or sent out therefrom in conformity to law, or in regard to which any of the entries required by law to be made in the books of the owner of such spirits or of the storekeeper, wholesale dealer, rectifier, or compounder, have not been made at the time or in the manner required, or in respect to which the owner or person having pos session, control, or charge of said spirits shall have omitted to do any act required to be done, or shall have done or committed any act prohibited in regard to said spirits, the burden of proof shall be upon the claimant of said spirits to show that no fraud has been committed, and that all the requirements of the law in relation to the payment of the tax have been Penalty for il- complied with. And any person who shall remove, or shall aid or abet legally removing in the removal of any distilled spirits on which the tax has not been paid, distilled spirits, or concealing to a place other than the distillery warehouse provided by law, or who those removed. shall conceal or aid in the concealment of any spirits so removed, or who

shall remove or shall aid or abet 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.

Distilled spir

&c. unless be

SEC. 37. And be it further enacted, That no person shall remove any its not to be redistilled spirits at any other time than after sun-rising and before sun-set- moved from, &c. ting, in any cask or package containing more than ten gallons from any in a cask conpremises or building in which the same may have been distilled, redistil- taining more, led, rectified, compounded, manufactured, or stored, and every person who tween sunrise shall violate this provision shall be liable to a penalty of one hundred dol- and sunset. lars for each cask, barrel, or package of spirits so removed; and said Forfeiture of spirits, together with any vessel containing the same, and any horse, cart, spirits, vehicle, boat, or other conveyance used in the removal thereof, shall be forfeited &c. to the United States.

Penalty.

SEC. 38. And be it further enacted, That any person who shall add or Penalty for adding any subcause to be added any ingredient or substance to any distilled spirits, be- stance to disfore the tax imposed by law shall have been paid thereon, for the purpose tilled spirits to of creating a fictitious proof, shall, on conviction, be fined not less than create fictitious proof; 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.

for changing

or marks;

SEC. 39. And be it further enacted, That any person who shall evade for evading or or attempt to evade the payment of the tax on any distilled spirits, in any evade payment attempting to manner whatever, shall forfeit and pay double the amount of the tax so of tax; 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 dis- stamps, brands, tilled spirits, or who shall put into any cask or package spirits of greater for putting instrength than is indicated by the inspection mark thereon, or who shall to casks spirits of greater fraudulently use any cask or package having any inspection mark or stamp strength than, thereon for the purpose of selling other spirits or spirits of quantity or &c.; quality different from the spirits previously inspected therein, shall forfeit ly using casks, and pay the sum of two hundred dollars for every cask or package on &c.; 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 year.

for fraudulent

for knowingly

using false weights or

measures;

for breaking or tampering with any lock or

seal;

SEC. 40. And be it further enacted, That any person who shall knowingly use any false weights or measures in ascertaining, weighing, or measuring the quantities of grain, meal, or vegetable materials, molasses, beer, or other substances to be used for distillation, or who shall destroy, 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 ac- before an account for the same shall have been registered in the proper record-book count of them is registered. provided for that purpose, shall forfeit and pay the sum of one thousand dollars for each and every offence so committed.

for gaining access to contents proper officer;

in absence of

for using any substance to

produce spirits,

Revenue offi

cer may detain

SEC. 41. And be it further enacted, That it shall be lawful for any internal revenue officer to detain any er sk or package containing, or sup- and hold packposed to contain, distilled spirits, when such officer has reason to believe ages, &c. conthe tax imposed by law upon the same has not been paid, or that the taining, &c. spirits if, &c. 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.

Detention not

to continue longer, &c. without process of law.

Distilleries,

&c. seized, not to be released

except, &c.

In case of release, bond to be given.

SEC. 42. And be it further enacted, That no distillery nor distilling apparatus seized for any violation of law shall be released to the claimant before judgment, or any intervening party before judgment, except in case of a distillery for which the special tax has been paid, and which has a registered producing capacity of one hundred and fifty proof gallons, or more, per day, on showing by sufficient 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 the seizure of and judgment of forfeiture against any distillery used or fit for use in the production of distilled to be destroyed. spirits having a registered producing capacity of less than one 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 fermenting tubs 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.

After judgment of forfeiture, stills, &c.

Materials to

be sold.

Persons drawing off spirits from casks

stamped, &c. to

efface stamps, &c.

Penalty for casks with stamps not effaced;

SEC. 43. And be it further enacted, That 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, brand, or stamp required by law, at the time of emptying such cask or package, to Empty casks efface and obliterate said mark, stamp, or brand. Any such cask or packwith stamps not age from which said mark, brand, and stamp is not so effaced and oblitereffaced to be ated, as herein required, shall be forfeited to the United States, and may seized. be seized by any officer of internal revenue wherever found. Any railcarrying empty road company or other transportation company, or person, who shall receive or transport, or have in possession with intent to transport, or with 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 at time of empty- 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.

for not effacing stamps, &c. ing cask;

for removing stamps from casks without then effacing them;

for having in possession such stamps or any cancelled stamps, &c.

Penalty upon distillers, rectifiers, liquor dealers, manufacturers of stills, &c. for carrying on

SEC. 44. And be it further enacted, That 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 having paid the special tax, as required by law, or who shall carry on the business of a distiller without having given bond as required by law, or business without who shall engage in or carry on the business of a distiller, with intent to

Forfeiture of

defraud the United States of the tax on the spirits distilled by him, or having paid the special tax. any part thereof, shall, for every such offence, be fined not less than one Penalty upon thousand dollars nor more than five thousand dollars, and imprisoned not distillers for doless than six months nor more than two years. And all distilled spirits ing business without giving or wines, and all stills or other apparatus, fit or intended to be used for bond, or with inthe distillation or rectification of spirits or for the compounding of liquors, tent to defraud. owned by such person, wherever found, and all distilled spirits or wines distilled spirits and personal property found in the distillery or rectifying establishment, or wines, and all or in the store or other place of business of the compounder, or in any stills, &c.; 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 of all interest such person in the lot or tract of land on which such distillery is situated, in the land on which distillery and all right, title, and interest therein of every person who knowingly is situated; 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, property in, &c. or enclosure, or any part thereof, to be used for purposes of ingress or 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.

of all personal

dealers, and

books and enter

are received;

sent out.

SEC. 45. And be it further enacted, That every rectifier, wholesale Rectifiers, liquor dealer, and compounder of liquors shall provide himself with a book, wholesale liquor to be prepared and kept in such form as shall be prescribed by the com- compounders of missioner of internal revenue, and shall, on the same day on which he liquors to keep receives any spirits, and before he shall draw off any part thereof, or add therein all spirwater or anything thereto, or in any respect alter the same, enter in such its received, &c. book, and in the proper columns respectively prepared for the purpose, the on the day they 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 to make like time of sending out of his stock or possession any spirits, and before the entry of spirits 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 Books to be public or open place on the premises of such rectifier, wholesale dealer, or kept in public compounder of liquors, respectively, for inspection; and any revenue premises, for inofficer may make an examination of such book and take an abstract there- spection; from; and every such book, when it has been filled up as aforesaid, shall when filled up, be preserved by such rectifier, wholesale liquor dealer, or compounder of to be preserved liquors, for a period not less than two years; and during such time it shall two years, and be produced by him to every revenue officer demanding the same; and if mand. 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 serving or proherein before directed, he shall pay a penalty of one hundred dollars, and, ducing books. on conviction, shall be fined not less than one hundred dollars nor more

place on the

produced on de

Penalty for books and maknot keeping such ing entries, or making false ones, &c.;

for not pre

Rectifiers, liquor dealers, &c. not to pur

than five thousand dollars, and imprisoned not less than three months nor more than three years.

SEC. 46. And be it further enacted, That it shall not be lawful for any rectifier of distilled spirits, compounder of liquors, liquor dealer, wholesale chase or receive or retail liquor dealer to purchase or receive any distilled spirits in quanmore than twen- tities greater than twenty gallons from any person other than an authorty gallons, exized 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.

cept from authorized distil

lers, &c. Proviso.

Certain distilled spirits drawn from one

another of not

less than, &c.

to be again inspected and gauged, and casks new branded and marked.

SEC. 47. And be it further enacted, That all distilled spirits drawn from any cask or other package, and placed in any other cask or package concask and put in taining 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 held as sufficient cause and evidence for the forfeiture of such unmarked packages of spirits.

Absence of stamp to be

cause of forfeit

ure.

Tax upon wines, or compounds known as wine, not, &c.

made semi

up

SEC. 48. And be it further enacted, That on all wines, liquors, or compounds known or denominated as wine, and made 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 name, there shall be levied and paid a tax of six dollars per dozen bottles, each bottle containing more than one pint 1868, ch. 266, and not more than one quart; or three dollars per dozen bottles, each botPost p 238. tle containing [not] more than one pint, and at the same rate for any quantity of such merchandise, however the same may be put up or whatever be Persons mak- the package. And any person manufacturing, compounding, or putting ing them, to resuch wines, shall, without previous demand, make return, under oath turn amounts or affirmation, to the assistant assessor, on the first and fifteenth day of monthly, and on each and every month, or within five days thereafter, of the entire amount what days. 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 glects or refuses such manufacturer shall neglect or 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.

If maker ne

to make returns, assessors to as

sess the tax and add penalty of fifty per cent.

Penalty for fraudulently at tempting to

evade payment of tax.

Twenty-five SEC. 49. And be it further enacted, That the Secretary of the Treassupervisors of internal revenue ury, on the recommendation of the commissioner of internal revenue, authorized; may appoint not exceeding twenty-five officers, to be called supervisors how appointed. of internal revenue, each one of whom shall be assigned to a designated