‘ TP£1L.l{‘8¢-UTI my the mrpooe of bd¤—d¤l crxaoved in freed of the l¤tem•rrevemee.laws, ee so avoid $ mymwt of nid tt&— kay by the or aepoty rel rlei the be or by deter or www ceilevibltu be g yy we of lemrnl that · end shell beiforfelhed to the Uwbad and nh rin materials jeund ia |Zh¢_P¤6i¥0¤ #2 feeture_ the mae lnee armlm of a mhjeet te tex for ,;,,, pm-pose of web memteemred yles, or with &@¤`b¤·e· `we 1J¤! t—0! morn; and ,,1; tools, imtrementa and pereonnl property what; meeor, in the place. or belldlng, er within any yard on ineloeore where such mj ray materials are found, may. ` also he seized by any. e¤$1eetor or`d@ty eolleetor, as eforeg mill. and shall he forfeited ee a1'o&ld. The proeeedingfto eoioi·ee·mh' forfeitmee- aballbe in the nét¤re—of($% px·ooe$~ me én rem io the court of the United Stutee for the oierriet where- le mode. » (R. 8; { _ _ 1186; &!u tp eiade tax; .fqrfeiture:"reeeYety.—Whenever any emma woo as name to my my m e¤y.gooa¤,·~‘w¤ree,. or merchandise, adb or causes or •ll@ the same to be sold ilefore tex is `peid to which 'eeid is Kable, with l ment to avoid tax, or in frnedof the lnt@l revenue loose, any debt eoatraetx in such ale, and any oeeurlty given miaerefof, anim have 5% ade transferred _ to an ixmoeent holder; shall be weld, the collection thereof `elleli notbe enforced in any court. And if such goo&, waree, or mercmadiee wwe for, in yvhole. erin part, the mol oo paidshall be deemed forfeited, and any person who shell one for the same in an aeuoa of debt- elmll"recover~ from the seller ,.the__amonnt‘ so paid, one half. to his use and the other half to the me of the UnitedStates. - `(B, S. { 3454;) ` 1187. statements aa to tax in with aalea or lessee; pe¤alty.g··»-Whoever {B connection `witgln the sale or, loeee, or oder jforaale or lmse, of any article, or. for the pdrpose or making we or makes any mtemem, `virltten or oral, (1) intended or calcnlated to lead lanylpersou to believe ` zhat eny of the price etfwhich. ouch article is sold or leased, or odered for sale or. lease, eonsiets of a_ tax imposed antler the authority of the United Statw, or (2) A ¤8€1‘ibi¤3 A p:miculnr mrt - of si1ch`priee.to- a tax under the authority of the United Btatm, knowing that such statement is fem or tbatltlletex is B0t_é0 greatas the portion of, mich price ascribed. to such tex, shall] be guilty of a, misdemeanor and noon conviction thereof shall be punished by a dne of not more than $1,960. or by impda@e¤t not exweing one YQI, or both. e (June 2, 1924, 4.91 p.-m., e. 234, { $28,43 Stat. 348.) 11%. Bhwodag, of or receiving enptyfstaiped Whxerer my perm sells; ¤*¤» vurchaaw, or receives any box, barrel, bag, wrapper, cover, or envelope of any kind,_etom®d, branded, ormarked in any way so as to ., show that the éonteata or intended eoatents thereof. have been duly inmcted, oxgtbet the tar thereon ha; been paid, or that my provislm of internal revenue laws has bm complied with, whether meh etamplng, branding, or marklnf may have .. been a duly authorised act or may be false and counterfeit, or otherwise without authority of law, said box, html, bag, veml, Deekage, wrepizer, cover, or enidope beln¢—¢¤l>*!» or conmlning anything else than the coawnts which were therein when said. ertlelg had been so lawfully. stamped, branded, tel markedlby an of the revmne. he shall be liable toe pmlty ofinot lem Bran we nor more than ‘%00. every person who maku, or produca any box, barrel, mg, vmael, pném, wrapper, cover, or envelope, branded, or ` marked, no above rdacribed, or etamw, brands, or marks we same. as heneinbetore redted, aball be liable tofpemltyaa before. provided in _ mls And every pweon who vlolatm the.?
annum .— x ·§: 11 ;
gt hg mu lcbthh with- to dntraml the
in ddraml any ihll belinhh tb a Each!
lm, mu {mw nermmm than or te .mm‘is¤¤m¤t
months me mma mm tveyears, -0rtc
=¤·· ,` at the @e&¤`ot mq court, Amdyall articles sold, wm. r¤==¤¤·¤¤,h lmao, nmlzrmnm, pmnmél, branded, ntimped, cr marked ln violgmm ot the worthless or this sectim, and all their contents; »shnll be tcrieited tc tha ,_U¤ited &atcs. (B. 8. § $$55) 3 ·` · . 1189. wh&1¤ dehlera, and as farth; ybhtions of hw; »ad fwfaharu.-—I£ any glis- `dlwr, rectmer, dealer, or mahatsscmxrhr , oi to- -hacc0..01f ciprs, shall hmvipgly hr mtg E€¤§l€Cf, pl refuse to do or cause to he doug nniot the things required by law by the carrying on or ‘ conducting of his husi@,._· er mill do anythm; by this title jxrchibited, it there be speciéc penalty or pmnishmwf, imposed by any other smbtiéu ci this {title for the —nagleg:ting,- omitting or xietusing tb .d0,_01’ fer {HE,-d0#iBg br chasing to be done thexhing or prohibited, he shall ·]l;!`¢Yp8l1l}ty of- $1,000; hud ibthe persouiso cHeuding be a distiller, reétiher, 6: -whq¤lemlc liquor dealer, ah spirits “0r liéucrs owéedby him- ar- in which he has my hnterm: as `qwncr, andrit he bedymenutacthrer or cigrs, all tobaéco, or cigars_ found in` his mahutactcry be icrféted. t0fthe·U¤lted States:· (B. S. { 3456; Feb.~27;1877;é. W, ill, _10lsm.24s;) , ‘ - · ‘ · - · ·- ‘ _ _ ._ 1190. Psckzige; included in _`fcrfd‘m·e‘ bf g¤ad¤.·—-In every; cake whére my goodh cr commoéities are Lgrfeitéd nmler any lnteru¤l·revenue law, all cssks, ve@ls, cases; or Mhernpsckages whatsoever, containing, or which hive contained smh gobds or‘c01ilm6ditiés,.respectively, qhall h§ torfdted. (R. si 53451.). ·‘ . . . _A ‘ 1191{Séizrirel qt goods; to nsrnhl; sizing stampgbrands, and sobfartln, as sale.-- Lny goods, gwares, merchandise; articlas, ci: objects ·wh1& may be` mma, midst me pmvlging — or section mss or em une by any collector or deputy collector, may; at the option ot the écllector, be_ delivered to the of the district, and remain -in the (fare and écustody and uudgr the control of mid marshal, until he shall bbtairg pomséczf by process _0£ law, And lhp cqst of seizure ·m¤dé . before process iss@ shall be taxable by the cgiurhtg Ami when any whisky or tobacco, or ntlner article ct manufacture `cr produce, requiring bmmls, stamps or marks of whatever-kind to be placéd thereon, slmll he sold upon dlétraiut, forfeiture, or- other pmvided by law, the same not having been brgmled, 'stgmpcd, or marked, aq required by lhw, the 0Qc¢ré the uma shall, upon · mic, thereof, 5; ovcaum to be a&xed tlw_ brands, stamps, or mum, no requiréd, ani! deduct the expense` theres; from the proceeds ot, such shlé. (R. S. l 3458.) l { D · ` 1192. Sémc; ; ul; far wantof hail.--——Whe·n gny p`rép· erty which is seized under the fcregcixig provisions of section 1185 of this title. ig liable t¤__peQsh or bcqomc greatly reduced in xirlcel gr value by keépingl pr vgghen il mix hcl: M kept without grcét éxpeuw, the owner thereof, or thé marshal at the district, may appl! to the collectqr-of the éistrict te cis`1;1ineit°; wand ii', in the épinmn ht the said céllectcr, it shqll be necessary that the said property should M scld in such waste or _ expense, he shall hpprnl& the same; and thereupon thé owner _ shall have said proricrty returned `to him upon giving bond in mth form as mgy be prmibgd by the Ocmmissihner or In-~ ·ter1mléRcve¤¤e, and `in ah amount `equnl to the appraised value, with mich sumtien ‘ he the collector shall deem 3006 and sumciept, tp `abidé tha mm! order; decree, or jqqlgment at the court havin; ccgnizsncé of the msc, and to Di?. the amount; ét said ipprained value to fthe collector, marshal, or otherwise, as he may be ordered and directed by th§_cm1rt,.whicb bond shall he tiled. by said ‘c¤·llect0r with thé United· Sgates dlstrict attorney
