Page:United States Statutes at Large Volume 53 Part 1.djvu/340

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330 CODIFICATION OF INTERNAL REVENUE LAWS packages of spirits filled on his premises as aforesaid, shall, for each such offense, be fined not less than $200 nor more than $1,000. (b) TRANSFER or DTIEs.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2866. EFFACEMENT OF STAMPS AND BRANDS ON EMPTIED PACKAGES. Every person who empties or draws off, or causes to be emptied or drawn off, any distilled spirits from a cask or package bearing any mark, brand, or stamp, required by law, shall at the time of emptying such cask or package, efface and obliterate said mark, stamp, or brand. Every such cask 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 by any officer of internal revenue, wherever found. And every railroad com- pany or other transportation company, or person who receives or transports, or has in possession with intent to transport, or with intent to cause or procure to be transported, any such empty cask or package, or any part thereof, having thereon any brand, mark, or stamp, required by law to be placed on any cask or package con- taining distilled spirits, shall forfeit $300 for each such cask or pack- age, or any part thereof, so received or transported, or had in posses- sion with the intent aforesaid; and every boat, railroad car cart dray, wagon, or other vehicle, and all horses and other animals use in carrying or transporting the same, shall be forfeited to the United States. Every person who fails to efface and obliterate said mark, stamp, or brand, at the time of emptying such cask or package, or who receives any such cask or package, or any part thereof, with the intent aforesaid, or who transports the same, or knowingly aids or assists therein or who removes any stamp provided by law from any cask or package containing, or which had contained, distilled spirits, without defacin and destroying the same at the time of such removal, or who aids or assists therein, or who has in his pos- session any such stamp so removed as aforesaid, or has in his possession any canceled stamp, or any stamp which has been used or which purports to have been used, upon any cask or package of distilled spirits, shall ea felony, and shall e deemed uity be finnlthn$ n m t 00 and imprisoned or not less than one year nor more than five years. SEC 2867. BUYING OR SELLING USED CASKS BEARING INSPECTION MARKS. Whenever any person knowingly purchases or sells, with inspection marks thereon, any cask 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. SEC. 2868. CHANGING STAMPS OR SHIFTING SPIRITS. Whenever any person changes or alters any stamp, mark, or brand on any cask or package containing distilled spirits, or puts into any cask or package spirits of greater strength than is indicated by the inspection-mark thereon, or fraudulently uses any cask or package having any inspection-mark or stamp thereon, for the purpose of selling other spirits, or spirits of quantity or quality different from the spirits previously 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 fined for each such offense not less than $100 nor more than $1,000, and imprisoned not less than one month nor more than one year. SEC 2869. AFFIXING IMITATION STAMPS ON PACKAGES OF DISTILLED SPIRITS If any person shall affix, or cause to be affixed, to or upon any cask or package containing, or intended to contain, distilled spirits, any