Page:United States Statutes at Large Volume 18 Part 1.djvu/721

Trrtm xxxv.—INTERNAL REVENUE.—Ch. 4. 649 upon, or knowingly aids or permits any fraudulent change in the spirits soshippcd, shall fined not exceeding five thousand dollars and im risoned not more than one year, and the ship or vessel on board of which such shipment was made or pretended to be made shall be forfeited to the United States, whether a conviction of the master or owner be had or otherwise, and proceedings may be had in admiralty by libel for such forfeiture. Every person who intentionally relands within the jurisdiction of the United States any distilled spirits which have been shipped for exportation under the provisions of this act, or who receives such relanded distilled spirits, and every person who aids or abets in such relanding or receiving of such spirits, shall be fined not exceeding five thousand dollars, an imprisoned not more than three years; and all distilled spirits so relanded, together with the vessel from which the same were relanded within the jurisdiction of the United States, and all boats, vehicles., horses, or other animals used `in relanding and removing such distilled spirits, shall be forfeited to the United States. SBC. 3331. No distillery nor distilling-apparatus siezed for any viola- Release oi distion of law shall be released to the claimant or to any intervening party llll€¤'b<il<>!‘€iqdgbefore judgment, except in case of a distillery for which bond has been ‘“°"*» l" ""'“" given and which has a registered producin capacity of one hundred .- -_. and fifty proof-gallons or more per day, on 5iowing, by sufficient aflida- 20 Jul)'. l86§» 0- vits, that there arc hogs or other live stock, not less than fifty head in {2% *4* "·1°· l’· number, depending for their feed on the products of said distillery, which ` would suffer injury if the business of such distillery is stopped. Such distillery, in that case, may be released to the claimant, or to any other intervening party, at the discretion of the court, on a bond to be given and approved in open court, with two or more sureties, for the full appraised value of all the property seized, to be ascertained by three competent appraisers designated and appointed by the court. Sec. 3332. When a judgment of forfeiture, in any case of seizure, is Distillery to be recovered against any distillery used or fit for use in the production of flq¤¤‘<>Y€<l in verdistilled spirits, because no bond has been given, or against any distillery "““°** °f f°"‘ used or ht for use in the production of spirits, having a registered pro- -.3;.. ducing capacity of less than one hundred and fifty gallons aday, for any Ibid- _ violation of law, of whatever nature,every still.doub er, worm, worm-tub, mg ‘;“§‘§· 38;% “· mash-tub, and fermentin -tub therein shall be so destroyed as to prevent 240:"I’ p' the use of the same or og any rt thereof for the purpose of distilling; and the materials shall be soldpgs in case of other forfeited property. SBC. 3333. Whenever seizure is made of any distilled spirits found Whenbnrdenot elsewhere than in a distillery or distillery warehouse, or other warehouse P":'); ***,9** °l3¤m· for distilled spirits authorized by law, or than in the store or place of business of a rectifier, or of a wholesale liquor-dealer, or than in transit 20 July, 1868, c. from any one of said places; or of any distilled spirits found in any one Eg "· 3*% "· l5» P- of the laces aforesaid, or in transit therefrom, which have not been .;____ received) into or sent out therefrom in conformity to law, or in regard to U; S- v- Distilled which any of the entries required by law to be made in the books of the gglnhii 5 Bl“°h·· owner of such spirits, or of the store·keeper, wholesale dealer, or recti- lj_ S_ ,._ Dlsllllcll tier, have not been made at the time or in the manner required, or in Spirits, 5 id., 542. respect to which the owner or person having possession, control, or charge of said spirits, has omitted to do any act required to be done, or has done or committed any act rohibited in regard to said spirits, the burden of roof shall be upon the claimant of said spirits to show that no fraud has been committed, and that all the requirements of the law in relation to the payment of the tax have been complied with. _ S1-sc. 3334. All distilled spirits forfeite to the United States, sold by Spirits sold un- 0rder of court, or under process of distraint, shall be sold subject to tax; d°¤’ Jlgllcwl PPO6- and the purchaser shall immediately, and before he takes possession of said spirits, pa r the tax thereon. And any distilled spirits heretofore Ibid.,s.58,p.150. condemned, and) now in the possession of the United States, shall be sold as herein provided. If an tax-paid stamps are allixed to any cask or ekage so condemned, such stamps shall be obliterated and estroyed by the collector or marshal after forfeiture. and before such sale.