Page:United States Statutes at Large Volume 14.djvu/189

THIRTY-NINTH CONGRESS. Sess. I. GH. 184. 1866. 159 tion, and time of collection of the tax on such imitation wines shall be Rsturipassesssubject to the regulations of the commissioner of internal revenue. And m¥‘;;;1t°‘fm, any person who shall wilthlly and knowingly sell or 0H`er for sale any k¤qwmgIl;r,&e. such wine made after this act takes efect, upon which the tax herein 1m- S°U¤¤§**¤°h “·’*¤° . . on wh ch tax has posed has not been paid, or which has been fraudulently evaded, shall, not bw, Paid_ upon conviction thereof, be suhject to a penalty of one thousand dollars, or to imprisonment not exceeding one year, at the discretion of the court. Sec. 37. And be it further enacted, That every owner, agent, or super- d_€gH¤qr¤,g<=;:£ intendent of any distillery shall, at all times when required, supply all 8ff;s§;;suc§·0,. assistance, lights, ladders, tools, staging, or other things necessary for iuspeoting their iuspccting the premises, stock, tools, and apparatus, belonging to such per- P'°m'°°°· son, and shall open all doors, and open for examination all boxes, packages, and all casks, barrels, and other vessels not under the control of the inspector, when required so to do by any duly authorized officer, under a penalty of two hundred dollars for any refusal or neglect so to do. _ _ Sec. 38. And be it jitrthef enacted, That all spirits distilled shall, be- t0DL¤*ill°d SP;:? fore the same are removed to the bonded warehouse, be inspected, gauged, &c_ §e}::§°;°°_ ’ and proved by the inspector appointed for that purpose, after the same has moval to aband- [have] been drawn into casks or packages, each of not less capacity than °dty*;;°gQ:;‘: twenty gallons, wine measure, and said inspector shall mark by cutting, mo oaks, gw_; branding, or otherwise upon the cask or package containing such spirits, cnsks, &¢· MW in a manner to be prescribed by the commissioner of internal revenue, t°;° b"‘"‘;‘;‘ the quantity and proof of the contents of such cask or package, with the °"’ P' ' date of inspection, the collection district, the name of the inspector and the name of the distiller, and also the number of each cask in progressive order, such progressive number, for every distiller, to begin with number one with the first cask or package inspected after this act takes effect, and subsequently with number one with the first cask inspected on or after the first day of January, in each year, and no two or more casks warehoused in the same year by the same distiller shall be marked with the _ same number, and the officer in charge of the warehouse shall refuse to Ns21E':;]); fx allow an y cusk of spirits to be taken out therefrom which has not marked hou,, ,,,,;,5, ,0 thereon all the several particulars aforesaid, and in the manner required branded. by law. And the inspector or other revenue officer in charge of any dis- ]¤SP¤<=f°¤ to tillery shall make a, prompt return of all spirits inspected by him in ac- ggmgmmpt cordance with the provisions of law, and the name of the distiller, to the collector, and a duplicate thereof' to the assessor of the district; and any Penalty for person who shall fraudulently evade or attempt fraudulently to evade the €m3§frw°° payment of the tax upon any spirits distilled as aforesaid, by changing smut pgyment any marks upon any such cash or package, or in any other manner what- °f ***9 ever, or who shall iraudulently put into such cask or package spirits of greater strength than that inspected and certified to by the inspector, for puttipginshall pay double the amount of tax on each proof gallon of the quantity gggfgzigzggf of such spirits, to be assessed and oollected as in case of other taxes, and ' tbrleit and pay as a penalty the additional sum of five hundred dollars for each uask or package so altered or changed, to be recovered as provided by law; and any inspector, assistant inspector, or officer temporarily in &*;Pf9;*ri:SP*;°l3’» eharge oi any disttllery, who shall conspire witl1 the proprietor of any dis- mg',0 $,3:,;, tillery or with any other person or persons to defraud the United States the UnitedStates of the ievenue or tax 'arising from distilled spirits or any part thereof, or °f °h° ‘“"* who shall, with intent to defraud the United States of such revenue or tax, make any false or fraudulent entry, certificate, or return, or place V0? ¤¤¤l$i¤S any false or fraudulent mark upon any cask or package, shall, on convic- ;:lz°,.§;?“°s or tion thereof, pay a line of not less than one thousand nor more than five for placing thousand dollars, and be imprisoned for not less than two nor more than Els; ”““k’“P°” five years; and any person who shall fraudulently use any cask or pack- cigrzjizéasks, age bearing inspection marks, for the purpose of selling any other spirits &c· to sclispiriw than that so inspected, or for selling spirits of a quantity or quality differ- °f §.q““h"FY °' . . . . _ qua tty didereut ent hom that so inspected, shall be imprisoned for a term of six months or from age: in- _ specte 3