152 THIRTY—NINTH CONGRESS. Sess. I. Ch. 184. 1866. Y¤¤<¤'¤L &¢- goods or commodities for or in respect whereof any tax is or shall be im· Fi¤¤· posed, with intent to defraud_ the United States of such tax or any part thereof; shall be liable to a fine or penalty of not exceeding Eve hundred dollars. nn$°1:h Suc. 15. Andbe it f;l7'th81‘ enacted, That the judge of any circuit or whgm Lay bi district court of the United States, or any commissioner thereof; may is- Lssueq, w search sue a search warrant, authorizing any internal revenue officer to search {;:5;;°;d:°uI;;°£ any premises, if such officer shall make oath in writing that he has reason {hg revenue, to believe, and does believe, that a fraud upon the revenue has been or is being committed upon or by the use of said premises. lfeuulty for SEO. 16. And be it further enacted, That in case any person shall sell $;§‘£ni‘:’kt‘::‘; give, or purchase or receive any box, barrel, bag, or any vessel, package; gy box, cowl-, wrapper, cover, or envelope of any kind, stamped, branded or marked in °· *¤¤¤‘k°<{ W any way so as to show that the contents or intended contents thereof have
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- n:: bccn duly inspected, or that the tax thereon has been paid, or that any
been iuspectefl, provision of the internal revenue laws has been complied with, whether
- ‘:;;°;°;;’:;:g such stamping, branding, or marking may have been a duly authorized act
other contents 01* may be false and counterfeit, or otherwise without authority of law agen wheumamk- said box, barrel, bag, vessel, package, wrapper, cover, or envelope beiné ’ empty, or containing anything else than the contents which were therein when said articles had been so lawfully stamped, branded, or marked by im oicer og the revenue, such person shall be liable to a penalty of not ess t an fi y nor more than five hundred dollars. And any person who m:g;;¤¤k£f»¤¤ shall make, manufacture, or produce any box, barrel, bag, vessel, packmy mj; bog, age, wrapper, cover, or envelope, stamped, branded, or marked, as above cover, Sec.; described, or shell etamp, brand, or mark the same, as hcreinbefore recited, for dom the spell, upon conviction thereof, be liable topenalty as before provided in mm with 'élmnt t IS eectwn: Aqd spy person who shall vnolate the foregoing provisions
- ° ‘*°‘"*“"· °L“`§E5‘i°‘Q$?n‘?3££lE?€§ EES?-¥"L‘Z f*"i,T“¥“"“% °’ tf "°{‘H”“" 31* "°’
S, , , xaeoa. neo no css anoue Fine and im- thousapd nor more than Eve thousand dollars, or imprisonment for- not less P¤¤°¤¥¤°¤*· than su: mouths, nor more than five years, or both such fine and impris- Forfeiture of onment, at the discretion of the court. And all articles sold ven ur- “"°l°“· &°‘ chased, received made manufactured produced branded gimpé; or . . Z ’ .’ . ’ . ’ markedb 11; violation of the provisions of thxs section, and all their eontents, s al be forfeited to the United States. mg'ggLf·:)$““· Sec. 17. And bcpit further enacted, That where any whiskey, oil, tommpp &,,_ sold bacco, or other articles of manufacture or produce, requiring brands, pvpprpogisgfgcé stamps, op marks of whatever kind to be placed thereon, shall be sold up- &c_m be Sump on Qxstrmnt, forfexturc, or other process provided by law, the same not E.; tgézdoénczikgd havpng geen brandsdflsmmpeiglor xparkeg E; required by· law, the officer . sel mg ne same s a upon e thereo or cause to be afHxed the 11 , s l ’ . ’
- é.2gc°P°n ° ° gpands, stadngpsil or ngarkp so required, and deduct the expense thereof from
xpeuscs. 6 [11*0066 0 suc sa 0. wg)%Y§“gLfbg;t Sec. 18. And be it fqrther enacted, That manual labor schools and t,, my i, mmm. colleges shall not be required to pay a p1ar{ufacturer’s or special tax while
wr, ge proceegls og the labor of spch Hpsmuuons are applied exclusively to
‘ e suppor an mamtenance 0 suc institutions. P . . · , _ _ Nguqszfb _ Sec. 19. And be at further enacted, That no smt shall be mamtamcd bmuggmo rE_ ° m any court for the recovery of any tex alleged to have been erroneously ,,,,v,,t,_,,,,°,,g_ or illegally assessed op collected, untxl appeal shall have been duly made
gg3c;? to the commissioner of mternel revenue according to the provisions oflaw in
pw to comms_ geggrd, and theuzpegulptnong 0% the Secrfetary of the Treasury estab- ¤a¤qq·,»¤a nu ns c m pursuance erco , an a ecision o said commissioner shall be d°;::*;*:*°°¤· pad thereon, unlees such spit shall be brought within six months from the brought mam uma of smd decision, or mthin six months from the time this act takes ,,4,,, umm effect: Provided, That if said decision shall be delayed more than six p,,¢,P_,75_ montles froxp the date of such appeal, then said suit may be brobght at any ume withm twelve months from the date of such appeal.
