162 THIRTY—NINTH CONGRESS. Sess. I. Ch. 184. 1866. dent of exports, ports and drawback shall devolve upon and be performed 'by the collector °°“°°*g" ’·° “°* of internal revenue designated to have charge of exportations. uifgfaiiy :0,- Sec. 42. And be it further enacted, That any person or persons who m¤ki¤s¤¤y $189 shall execute or sign any false or fraudulent bond, permit, entry, or other d°°“'“°“°* &°‘t° document, required by law or regulations; or who shall fraudulently pro-
- rl,:rli:oflhE?<h·_in cure the same to be executed; or who shall connive at the execution
{;¤¤dl°f dm l¤· thereof, by which the payment of any_iuternal revenue tax shall be ,,:3; r°v°"u° evaded, or attempted to be evaded, or which shall be executed, or purport to be executed, for the 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, on conviction thereof, shall Forrciture. forfeit all property in such spirits or other merchandise to which such inimpriscnmsnt. strument 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. _ (y,,,,,m0giPi,- · Sec. 4nzl be it further enacted, That person owning any dis- MS ¤¤f¤¤d¤d <>¤‘ tilled spirits nntended for sale, manufactured prior to the time whenlthis islibngglaggafgis act takes eifect, exceeding fifty gallons altogether, shall notify in writing uct takes effect, the collector of the district wherein such spirits may be stored, held, or zgrgglggugglfrfa owned, within. sixty days thereafter, to gauge and prove the same; and _P,.,,,,, ,h,m_ upon the receipt of said notice the collector shall cause said spirits to be Gasks,&c.how gauged and proved, and the casks or packages contaming the same to be t°l’°·m"k°d· marked by the inspector in the following manner: — Manufactured prior to ——-——-———, 186-. ——-—-—--, Inspector,' -—— District. Inspected ·——, 186-. Such spiritsto And no spirits so manufactured, held, or owned, shall be gauged, proved, P° S°“Z°d °"l>’ or marked in any cistern or other stationary vessel, but shall be gauged, m b°m1S’ &°' 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 Collector-_to gauged and marked as herein provided. Upon the receipt of the return
- f;:L:‘£‘;;‘§f the collector shall immediately forward to the commissioner of internal
return. revenue a copy thereof; and any person holding or owning such spirits, P¤¤¤l'¤Y *¤*_ and refusing or neglecting to notify the collector, as in this section prorczgfgggol? mmfy vided, 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 Spirits on penalties. No distilled spirits on which the tax has been paid shall be KAR; Eilgald stored or allowed to remain on any distillery premises, under the penalty upon dmmeps of a forfeiture of all spirits so found. And all spirits, after being repmmiscs. moved from the original package in which they were inspected and gauged into other packages for purposes of rectification, redisrillation or change of proof, shall again be inspected and gauged and properly Absence ofin- branded; and the absence of an inspector’s brand shall be taken and held
- g*:*£”;=;x;;i*}g;l as sufficient cause or evidence upon which any spirits so found may be
forfeiture_ forfeited. And any person who shall change the character of any spirits, Changing time either by rectification, mixing, or otherwise, after they have been duly inf;m'tt;;°‘§’;f§L’5 speoted and marked, as hereinbefore provided, and place the same in other Placing `umn in packages for consumption or sale without iirst stamping or branding upon ¤¤l1¤¤‘l>¤¢k¤g¢¤ such package, in such manner as the commissioner of internal revenue
- f;lQ°,};{,,gfg,;° may prescribe, the word “Rectified," shall forfeit such spirits, and the
of spirits. same may be seized by the collector or deputy collector of the district ses Post, p. 476. where such spirits may be found, or by such other collector or deputy col-
