Page:United States Statutes at Large Volume 18 Part 1.djvu/715

Trruz xxxv.—INTERNAL REVENUE.-Ch. 4. 643 be engraved a similar number of llons, and between the stam and 20·1¤1>’» 186% 0- the stub, and connecting them, shaliube engraved nine coupons, wlhich, "·27· "·15· 1* beginning next to the stamp, shall indicate in succession the several G` _],,,,,, 1872, c_ numbers of gallons between the number named in the stamp and the 315, s.12,, v. 17, p. decimal number next above. And whenever any collector receives 240- the tax on the distilled spirits contained in any cask, he shall detach from the book a stamp representing the denominate quantity nearest to the quantity of proof—sp1rits in such cask, as shown by the gauger`s return, with such number of the coupons attached thereto as shall be necessary to make up the whole number of proof—gallons in said cask; and any fractional part of a gallon amountin to one-half gallon or over in addition to the number of full gallons shab be regarded as a full gall lon, and any fractional part of a gallon less than one-half gallon in an cask or package shall be exempt from tax. All unused coupons shall remain attached to the marginal stub, and no coupon shall have any value or significance when detached from the stamp and stub. And the tax—paid stamps with the coupons may denote such number of gallons, not ess than twenty, as the Commissioner of Internal Revenue may deem advisable. Sec. 3314. The books of tax—paid stamps issued to any collector shall Aceountabilityior be charged to his account at the full value of the tax on the number of °fl]j1’°}}1*¤- gallons represented on the stamps and coupons contained in said books; 20 July, 1868, (·_ and every collector shall make a monthly return to the Commissioner of 186. ¤· 28. v.16, p. Internal Revenue of all taxpaid stamps issued by him to be ailixed to mg-', any cask or package containing distilled spirits on which the tax has 315 gui? :8;%* been paid, and account for the amount of the tax collected; and when 240:'’l` the said collector returns to the Commissioner of Internal Revenue an · 24 Dec., 1872, c. book of marginal stubs, which it shall be his duty to do as soon as all 13> S- 6· "·17» P- 403- the stamps contained in the book when issued to him have been used, and accounts for the tax on the number of gallons re resented on the stamps and coupons that were contained in said book, there shall be allowed to the collector a commission of one-half of one per centum on the amount of such tax, in addition to any other commission by law allowed: Hwidaf, That the total net compensation of collectors, as fixed by this Title, shall not be thereby increased. All stamps relatin to distilled spirits, other than the tax·paid stamps, shall be charged to cwdlectors as representing! the value of ten cents for each stamp; and the books containing suc stamps may be intrusted by any collector to the gauger of the district, who s all make a daily report to the collector of a l such stamps used b him and for whom used, and from these rgports the Commissioner of finternal Revenue shall assess the person or whom they were used; and the collector shall thereupon collect the amount due for such stamps, at the rate of ten cents for each stamp issued during the month; and when all the stamps contained in any such book have been issued, the gauger of the district shall return the book to the collector, with all the marginal stubs therein. Sec. 3315. The Commissioner of Internal Revenue may, under re ula- Bestamping taxtions prescribed by him with the approval of the Secretary of the Tieas- $!‘}1p‘;P{;‘St”0‘;'*:fe'f ury, issue tax-paid stamps for restamping distilled spirits upon which moved_ the tax shall have been id. but from which the stamps have been lost —6 Ehevlépz { or destroyed by unavoidixable accident. 315, S_ 15: v_1y; pf 245. Sec. 3316. Whenever any revenue officer ailixes or cancels, or causes _ Onicer using, 9;- or permits to be aiiixed or canceled, any stamp relatinglto distilled spirits ¤=}¤¤¤¤g. er p<=¤mt»· provided for by law, in any other manner or in any other place, or issiies ;g’r$;‘:fy°ft*i)m‘};l;$; the same to any other person than as provided by law, or by regulation penalty_ ’ made in pursuance thereof, or knowingly afiixes, or permits to be atiixed, »%TTi§8— any such stamp to any eask or package of spirits, of which the whole or 186 s_‘g·v_ ,5- It any part has been distilled, rectified, compounded, removed, or sold, in 13S? ’ ’ violation of law, or which has in any manner escatped payment of tax due thereon, he shall, for every such o ense, be fine not less_ than five hundred dollars nor more than three thousand dollars, and be imprisoned for not less than six months nor more than three years.