§ 337 . prirw 26.··——INT1 of spirits hlled on his premises as aforesaid, i shall, for each such odense., he deed notlew than $%_no1‘»m0re{th¤h $3.000. (R. ‘S. §.3323;~}ul§’ 16, lwtl, c. 106, § 1,27 Stat. 230.) 337. Edscing stamps and brands from empty oem; dentisan to efnce, and trawwring in violation of lay; penalty; forfeiture.-—Every· person who empties or dmws od, or causes to be emptied or drawn ok, any distilled splrlw from an cash or package hearing any mark, brand, or stamp required by law, shall, at thetime of emptying such caskor mckage, edace and ohllterate said mark, stamp, or brand. Every such `msk or package from » which said mark, brand, .. or stamp is not effaced and obliterated as herein required; shall be forfeited to the United States, and may be seized hy any officer of internal revenue wherever f und. l And` every railroad coinpany or other transportation company, or person who receives or transports, or has in pomwionl with intent to transport,Y or iwith intent to eanse _`or procured to`be transported, any such. hmpty cask or package, or any part thereof, having thereon any brand, mark, or stamp, required by lawto beplsced on any ieask or ’ package containing distilled spirits, p shall - forfeit
for each sow cash or mckage, or any part thereof, so
received or transported, 'or had in possession Zwithp the intent aforesaid; and every boat, railroad car, cart, d1‘•$3’» wagon, "or otherwehicle, and all horses andother animals used in carrying or transporting the- mme, shall ·-be forfeited to theh United States. Every person who fails to effsce and-— ohdterate said mark, stamp, orhrand, at theitime of emptying meh cask or packageyor who receives any such cash or package, for any part thereof, with the intent aforesaid, or who transports the same, a or knowingly aids or assists therein, or Who remove; any ‘ stamp provided by` law from any cask orpeekage containing, or which had contained, distilled spirits, without defacing and destroying the same at the time of such removal, or who aids or assists therein, or `who has in his possession any such stamp so removed as aforesaid, or has in his possession any canceled stamp, or any stamp which has been used, orwhleh purports to have been _ used, upon any cask or package of distilled wirits, shnllbe deemed`·guilty of a felony, andshall he 'tlned not less than $500 nor rmore than $10,000, andplmprisoned not less than one year nor more than live years, »·’(~R. S.§3324.) ._"' »" ” 338, Bnying or selling I spirit · casks liaving inspection 'msrks.-E-iwhenever any person knowingly purchases. or. sells, with inspection marks thereon, any oask or package, after the same has been used for distilled spirits, he shall forfeit ‘ and pay the sum of $200 for every such cask so purchased or sold. (B.S,§3325Q) _· ‘ . .· _ 839.—_Clmng*i¤g stamps and shifting- spirits.:-—-Whenever any person ehangesor alters any stamp, mark, or brand onany eask or package containing distilled. spirits, or pots into any `eask or package spirits of greater strength than is indicated by the inspection mark thereon, or fraudulently uses anymsk or peckage having any inspection mark or stamp thereon, for the purpose ot selling other spirits, or, spirits of quantity orj-quality different iron: the spirits previonsly inspected therein, he shall forfeit and pay the sum of $200 for every cask or package on. which the stamp or mark is so changed or altered, or which is so fraudulently used, and shall be Shed for each such offense not less than $100 nor more than $1,000,- a¤d* imprisoned cnet less thanone month nor more than one year. (R. S. [3326.) 340. A§xing imitation intamps on packages; `pcnaltye-—If any person shall amx, or wsse to he s¤xed, to or npon any cask or package contalnlnsk or intended to contain, distilled spirits, "any imitation stamp, .·or other engraved, printed, stamped, or photographed label, device, or token, whether the same he designed ash trade—ms1-lr, mation notice, motion, or otherwise, and which shall in the mmilltude or llkenem of, orshsll have the resemblance or g l appearance of,
ERNAL REVENUE 75g l int@-revezxne stamp reqoiredh by law to be ameri to oroupon RR! GRS! or package containing diwlled gplrits, he shall, for each wmx, be liabletc so penalty et $100; and, onconviction, shall he deed not more than $@00, and lmpriwned not more thanuthree years, and the cash or package with its contents shall' he forfeited to the United Statu. (Feb. 8, 1875, c. 36, § 17, ,18 Stat. 311.) ‘ . p . — “ c ,— y V ( 341. Removal within certaha hours from didiilery or ree.,) ·ti§er’s -premkes.-—N0 person shall remove- any dlettlted epirite at any other time than afterszmrising and —before?*smsetttng in any cash or package containing more than ten gnltletmfrem, any premisesocr ibutldiing inwhich the smc may have heenwlietilled, redietilled, `rectmed, compounded, manufactured, or Stored; and T every person who vxoxatee this provision shall be liable to a penalty of $100 for each geek.; ;b&¤‘oI. or of Shirits so removed; and said tsplrtta, tokether with any vmel: containing _ the same; and any ‘horse,; cart, boat, or other conveyance used -111 the removal thereof, shall be forfeited to the United States. . .(. S. 5 332'IQ) o c BONDED X WAREHOUSES, 1NGLU'DING D1 STIIQLERY ‘ —_WAREHOUSE8; "SPEGIAL WAREHOUSES FOB, , FRUIT _ A BRANDY, AND GENERAL DBONDED WABEHQUSES t . Seétien 361. war e.—-Every dlstiller shall provide, at his own expense, a warehouse, to be situated: on and to constitutes part of- his distillery premises, and to be ased oaly l for the storage of distilled spirits of his own manafectere until tm tax thereon shall have been paid; but no dsrektieg house · shall be used for such porpose, and no door, window} or other opening shatl b€ madeyor permitted in the walls et such warehouse leading into the d§sti11ery or into any · other ‘ room;or building; and auch; warehouse, when approved by the t C0mmiS810¥l€!_`_0f.IlltBY¤81`Bbtédllé; onoreport of the collector, ‘ shall be n bonded warehouse of the_Ug1ited” States, to he known
as a distillery warehouse, and shall be under the direction and
·co¤1tm1 of the collector of the distrlct,` and in; charge? ot an internal—revenue_ storekeeper, assigned thereto by the commissioner`. --(R.. S. §· 3271.) ; . . · . e -_ 362; Same; use hy sncceeaor in -bwinees.-——Whe~n from death or {rome any other cause there shall be a in- the person. tirmor ·‘ company engaged in the bnsi@‘ etglistilling at any
- disti1lery,.~and zneppmon, Hun or companytthat by reason oi
such change to carry said nt such distillery has at the time of such change spirits an the°disti11ery warehouse, it _Sha1l be lawful for the .CommiSSiener od Internal ·Revetine; upon the written consent of the surviving princlpalez and suretlee. interested, t and under such ro`1ee and regulations; » and upon eachother- conditions, ae he `m nytpreecribe,_to per- I mit the succeeding person, Bun or commny to ow the distillery warehouse on the prernises in the same manner as if it did not contain distilled spirits belonging to the ortgnal person, Hun, or company after setting apart angmpeepamrjng. by a secure and unbrolten mrtition auch · portion `oi it as may he necessary for the storage. and ’8nte·heeping of spirits dis-‘ titled by the original person, Hm or»compa n¥» during the period allowed by law [tor the removal of `dimilled apirits from dis-‘ ttillery warehouse; or nntil uid spirits are removed,' and the taxglaid thereon within that tirnem Nothing contained in this . sectltintshall impair or in any way wat the lien erlsting at the_A.qH;e of such change under section 249 of this title, or other ltgbilities under any internal-revenue law, hat the existence ot such lien shall hexane ground for refusing. to approve the bond Jo! the succeeding personhnrm or comD¤B¥. anything insection e 286 of this title to the contrary notwithetandieg. (Jan, 8, 1874, c.7.188t¤t.2.)”". ·· to Q -. 363. Baie: discontinuance and transfer of merchnwinee-Q. Wheneverdteulling ehe_ll‘have beenysuepended at any distillery t , rio: an period or periodatsggregating m months durlngany "
