trict of Columbia, in regard to the manufacture, taxation, or trans- portation of or traffic in distilled spirits, wines, or fermented malt liquors, or when aiding in any such violation, has in his possession or in his control any device capable of causing emission of smoke, gas, or fumes, and which may be used for the purpose of hinder- ing, delaying, or preventing pursuit or capture, any explosive, or any firearm (as defined in section 2733), except a machine gun, or a shotgun or rifle having a barrel of less than eighteen inches in length, shall be fined not more than $5,000 or be imprisoned for not more than ten years, or both, and all persons engaged in any such violation or in aiding in any such violation shall be held to be in possession or control of such device, firearm, or explosive. (2) Whoever, when violating any such law, has in his posses- sion or in his control a machine gun, or any shotgun or rifle having a barrel of less than eighteen inches in length, shall be punished by imprisonment for not more than twenty years; and all persons engaged in any such violation or in aiding in any such violation shall be held to be in possession and control of such machine gun, shotgun, or rifle. (3) Every such firearm or device for emitting gas, smoke, or fumes, and every such explosive, machine gun, shotgun, or rifle, in the possession or control of any person when violating any such law, shall be seized and shall be forfeited and disposed of in the manner provided by section 2730. (4) As used in this subsection the term "machine gun" means any weapon which shoots, or is designed to shoot, automatically or semi-automatically, more than one shot, without manual reloading, by a single function of the trigger. (d) RFIEURN ON BOND OF VESSEL OR VEHICLE SEIZED FOR VIOLA- TION; DISCRETION OF COTURT; DEFINITIONS. - Notwithstanding any provisions of law relating to the return on bond of any vessel or vehicle seized for the violation of any law of the United States, the court having jurisdiction of the subject matter, may, in its discre- tion and upon good cause shown by the United States, refuse to order such return of any such vessel or vehicle to the claimant thereof. As used in this subsection the word "vessel" includes every descrip- tion of watercraft used, or capable of being used, as a means of transportation in water or in water and air; and the word "vehicle" includes every animal and description of carriage or other contriv- ance used, or capable of being used, as a means of transportation on land or through the air. SEC. 3174. TERRITORIAL EXTENT OF LAW. The internal revenue laws imposing taxes on distilled spirits and fermented liquors shall be held to extend to such articles produced anywhere within the exterior boundaries of the United States, whether the same be within a collection district or not. SEC. 3175. OTHER LAWS APPLICABLE. All administrative, special, or stamp provisions of law, including the law relating to the assessment of taxes, so far as applicable, shall be extended to and made a part of this chapter. SEC. 3176. RULES AND REGULATIONS. (a) PowER OF COMMISSIONER. - The Commissioner, with the ap- proval of the Secretary, shall prescribe and publish all needful rules and regulations for the enforcement of this chapter. (b) TRANSFER OF DUTIES. - For transfer of powers and duties of Commissioner and his agent, see section 3170. SEC. 3177. MANUFACTURING BONDED WAREHOUSES. (a) ESTABLISHMENT AND UsE. -A ll medicines, preparations, com- positions, perfumery, cosmetics, cordials, and other liquors manu- LIQUOR 375
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