Page:United States Statutes at Large Volume 14.djvu/193

THIRTYLNINTH CONGRESS. Sess. I. Ch. 184. 1866. 163 lector as may be specially authorized by the commissioner of internal gmndgng revenue for that purpose. And any person who shall so brand any pack- p¤¤i::z¤¤¤$<¤0W; age containing spirits, knowing the taxes thereon have not been paid, shall mgm ° ·d_ 3::) forfeit such spirits, and shall be deemed guilty of a misdemeanor, and up- punished. on conviction shall be imprisoned for not more than two years, at the dis- See Pm, p. 476. cretion of the court. Sec. 44. And be it further enacted, That all boilers, stills, or other ves· Forfeited stills, sels, tools, and implements, used in distilling orrectifying, and forfeited :§lg3%i?;n§§‘ under any of the provisions of this act, and all condemned material, to- m,;°,·m,m bq gether with any engine or other machinery connected therewith, and all wld pt p¤bli<= 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 _ Fcrfeitcd _ spirituons liquors which may be forfeited under the provisions of this act, l'°1“‘:,”»,P°" dl" unless herein otherwise provided, shall be disposed of by the commissioner pm ° ' 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 ap- Distillers or ples, peaches, or grapes exclusively, from such of the provisions of this ggdg act relating to the manufacture of spirits as in his judgment may seem ex- maj bg sminpt. pedient. And any word or words in any and all parts of this act, and of ¢¢_},h&<>· du . all acts to which this act is additional, indicating or referring to person cr son Slgsinclfgg" persons, shall be taken to include partnerships, firms, associations, bodies what. corporate or politic, or any other party whatsoever, when not otherwise Sec Pau, p. 483. designated, or manifestly incompatible with the intent thereo£ Sec. 45. And be it further enacted, That any person who shall remove Pwplty fOr_ any distilled spirits from the place where the same are distilled, otherwise §f;’;";£,§;}""°’ than into a bonded warehouse as provided by law, shall be liable to a fine where distilled, of double the amount of the tax imposed thereon, or to imprisonment for not :x°gP* '·° °· less than three months. All distilled spirits so removed, and all distilled wa"` spirits found elsewhere than in a bonded. warehouse, not having been re- Spirits sore-. moved from such warehouse according to law, and the tax imposed by law Qzzid ;g°Q°**g on the same not having been paid, shall be forfeited to the United States, isrfsitgd; ’ or may, immediately upon discovery, be seized, and, after assessment 31¤d¤¤¤3'b¤ of the tax thereon, may be sold by the collector for the tax and expenses “°"°d “" ’°ld‘ of seizure and sale. And proceedings upon such seizure shall be accord- Proceedings in ing to existing provisions of law in relation to distraint, and in conformity °““° °f “°i‘“"· with any regulations which shall be made by the commissioner of internal revenue. And the burden of proof shall be upon the claimant of said Burden of spirits to show that the requirements of law in regard to the same have P’Q°f “P°¤ been complied with. And any person who shall aid or abet in the re- °l°££:?},, the moval of distilled spirits from any distillery otherwise than to a bonded unlawfulret warehouse as provided by law, or shall aid in the concealment of such '"?Y‘g‘;lfd‘“‘“°d spirits so removed, shall be liable, on conviction thereof, to a fine of not ig;;;:;, 0w’puu' 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. Sec. 46. And be it further enacted, That every brewer shall, before Brewers, bocommencing or continuing business after this act takes effect, file with the Y°'° °°'E°m°“°‘ assistant assessor of the assessment district in which he shall design to ;$,,b,:m2:°Q',£_ carry on his business, 2. notice in writing, stating therein the name of the wwnsperson, company, corporation, or firm, and the names of the members of w,§'f‘°° t° “*“‘° any such company or 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