Page:United States Statutes at Large Volume 15.djvu/175

FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. 143 defraud the United States of the tax on the spirits distilled by him, or h’*"lPg Paid tm any part thereof, shall, for every such offence, be fined not less than One sppzgglgxgpon 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 l"§hb“s:“*?Q? or wines. and all stills or other apparatus, fit or intended to be used for iYg,,d?l;r dlgtlilguthe distillation or rectification of spirits or for the compounding of liquors, WM ¤<> <§¤*`F¤¤<l· owned by such person, wherever Found, and all distilled spirits or wines digglgglggfigf 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 cornpounder, or in any “"lS·&°-9 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, $*%*3 and all right, title, and interest therein of every person who knowingly is situated; y has sufibred 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 of all personal possession of any person who has permitted or suffered any building, yard, l”`°p°r°y m* &°‘ 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 sulihred or permitted such premises to be used for such ingress or egress, shall be forfeitcd to the United States. Sue. 45. And be it jlmlzcr enacted, That every rectifier, wholesale Rectitiers, liquor dealer, and compounder of liquors shall provide himself with a book, ;,‘Ll;‘f;f_;“1ftnllq‘*°r to be prepared and kept in such form as shall be prescribed by the c0m· colnpolndcrs of missioner of internal revenue, and shall, on the same day on which he li<1¤<¤"S*¤ keep receives any spirits, and before he shall draw off any part thereof, or add Pfgxgnagg water 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 3“6“l‘° d.“L;*}°’Y date when, the name of the person or firm from whom, and the place whence Y www ’ 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 tv ¤¤*,}l<¤_lfk¤ time of sending out of his stock or possession any spirits, and before the sgsgyollspmm 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 Grin 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 he public or open place on the premises of such rectifier, wholesale dealer, or ;El;C";uP$’;'° eompounder of liquors, respectively, for inspection; and any revenue ,,,0,,,;,98,50, gn. officer may make an examination of such book and take an abstract there- S1><>¤fi<>¤s Hom ; and every such book, when it has been filled up as aforesaid, shall wh,,,, fillgd up, be preserved by such rectifier, wholesale liquor dealer, or eompounrlcr of ¤<>'b¤ preserve? liquors, for a period not less than two years; and during such time it shall ;)¥g:,?:;h”bE"d€_ be produced by him to every revenue officer demanding the same; and if maud. any rectifier, wholesale dealer, or compoundcr of liquors shall refuse or mggggllp fgwh neglect to provide such book or to make entries therein as aforesaid, or [mk, ,,[;d€,,,,k. shall cancel, alter, obliterate, or dcstroy any part of such book, or any ine qntrieaors entry therein, or make any false entry therein, or hinder or obstruct any g‘;;"§;’ll$° 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 for not Pm_ not produced by any rectifier, or wholesale dealer, or compoundcr, as Sewing OFPYO- hereinbcfore directed, he shall pay a penalty of one hundred dollars, and, d“°mg b°°kS` on conviction, shall be fined not less than one hundred dollars nor more