Page:United States Statutes at Large Volume 18 Part 1.djvu/756

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684: Trru: xxxv.—INTER.NAL REVENUE.—C1-1. 11. vessel. package, wrapper, cover, or envelope being__empty, or containing anything else than the contents which were therein when said articles had been so lawfully stamped, branded, or marked by an officer of the revenue, he shall} belliable tg a dpenalty of not lpss thlan fifty npr more than five hundre dollars. n every person w 0 ma ‘es, manu actures, or pyoducep anyd bgx, qagel, bag, yegsel. pqckagpi, wralpppr, coyer, or enve o e, s am , ran e , or mar e , as a iove escribe , or s am is, brands? or lnadki the sam;, as hhereinbefore rcgited, shall be liablelto enalt r as before rovide in t is section. An everv erson who violhtes the foregoingpprovisions of this section, with inréni) to defraud the revenue, or to defraud any person, shall be liable to a fine of not less than one thousand nor more than five thousand dollars, or to imprisonment for not less than six months nor more than five years, or to both, at the discretion of the court. And all articles sold, given, purchased, receiwpeq, U18(;€£hmHDl1f!tCtUTOd,f[¥i3dHC8&2, braiidepdhsmmped, pr :1131%:03 1n v10 a 1on o e rovisions o is sec 1on, an a e1r con en s. s a be forfeited to the Ihnited States. Penalty and for- Sec. 3-156. If any distiller, rectifier, wholesale liquor—dealer, or manufeiture by_ distill facturer of tobacco or `cigars, shall knowin ly or willfully omit, neglect, "T‘- "°"“f}°“· or refuse to do or cause to be done any of due thinrrs required by law in wholesale liquor- th _ _. _ d . ._ — . _ ¤ _ . . ,,,,,,],3,.,,, and m,,,,_ e car1 y 1_nq)on oi con ucting of his business, Ol shall do any thing by this uiacrurens of to- T1tle pron1 ited, if there be no specific penalty or punishment imposed liaccqor cigars, for by any other section of this Title for the neglectinq; omitting or refusing ggjgéngjglpgségj to do, or for the doing or causing to be done the t ing required or proing ,1,},,,,, ,O,b,d_ hibrted, he shall pay a penalty_of one thousand dollars; and if the person den, so offending be a drstiller, 1'€Cl'.1fl€l',-0I' wholesale [liquor] dealer, a l dis-

 tilled spirits or liquors owned by h11n or in which he has any interest as

,86 S, 96*,, ,5*; owner, and if he be a manufacturer of tobacco or c1g·ars. all tobacco or 1643 ’ ’c1gars found in his manufactory shall be forfeited to the United States. 27 Hb., 1877, c. 69, r. 19, 1. 2-19.-U. S. r. I\IcKim & Co., 2 Am. L., . '. l ., " ; ’. . . g. gggégip gfstilled Spirits, Am. L., T. U. S., 10; U. S. r. Two Hundrrgd l3a?relda\`i’hisk;, ' · Package includ- Sec. 3457. In every case where any goods or commodities are forfeited °d "‘ i°‘f°‘““"° °‘ under any internal-revenue law, all casks, vessels, cases or other pack- ¥¤ at ¢·· ·h'hhallh· ·’ - ,3 Jmy, ,866, ,,_ ges w a soever, con_a1mng, 01 w IC s _ aiecontained such goodsoi gi, s_ 14, ,._ 14, ,,_ commod1t1es, respectively, shall be forfeited. mgoeéis dig s;} Sec. 34§8. Any goods, wares, merchandise, articles, or objects which to ,*;,,,,5,,,,, ,,6,0,,, may be seized, under the provisions of section thirty-four hundred and ,,,,,%,,,8 issue, fift,y-three, by any collector or deputy collector._may, at the option of the - col ector, be delivered to the marshal of the district, and renrain in the ,73, s_ ,_8,’V_ ,3,*,), careand custody and under the control of sand marshal, until he shall 24Q: obtain possession by process of law. And the cost of seizure made before 1813 .;ui)y,v18gi, c. process issues shall be taxable by the court. And where any whisky or uzj - » · »P· tobacco, or other article of manufacture or produce, requiring brands, stamps or marks of whatever kind to be paced thereon. shall be sold upon dlSt1'2.lDlC, forfeiture, or other process provided by law. the same not having been branded, stamped, or marked. as required by law, the oflicer selling the same shall. upon sale thereof, fix or cause toibe affixed ghe bralpds, stamps. qv niaykslso required, and deduct the expense thereof rou1 the procee s o` suc sa e. Beings or pcqds S1·:c.,3459._lVhen any property which is seizedunder the foregoing

, 2, Bai? 6 or provisions of section thirty-four hundred and hfty-three is liable to per-

>____T ish or become greatly reduced in price or value by keeping, or when it rg0 éllggé, 18;);, c. cannot be kept without great expense, the owner thereof, or the marshal 2;,; · » M .P- of the district, may aptply to the collector of the district to examine lt: ,3 July, ,866, C, and if, in the opinion o the said collector, 1t shall be necessary that the 134, S_ 9, v_ U, ,,_ said property should be sold to prevent such waste or expense, he shall E._Y _ A appraise the same: and thereupon the owner shall have said property U_ S_ ,,_ Adm, 3 rctunned to him upon gl\’1Ilg' bond in such form as may be prescribed by Dill., 285, the Lommissnoncr ot Internal Revenue, and in an amount equal to the appraised value. with such sureties as the collector shall deem good and sufficient. to abide the hnal order, decree, or judgment of the court hav-