&c. witnesses of de Provided, That such destruction shall be in the presence of at least struction; report; one credible witness, and that such witness shall unite with the said estimate of value, officer in a duly sworn report of said seizure and destruction, to be made to the Commissioner of Internal Revenue, in which report they shall set forth the grounds of the claim of forfeiture, the reasons for such seizure and destruction, their estimate of the fair cash value of the apparatus destroyed, and also of the materials remaining after such destruction, and a statement that, from facts within their own knowledge, they have no doubt whatever that said distilling apparatus was set up for uso and not registered, or had been used in the unlawful distillation of spirits, and that it was impracticable to remove the same to a place of safe storage. cation within one year. -owner of, maybe Within one year after such destruction the owner of the apparatus reimbursed in cer- so destroyed may make application to the Secretary of the Treasury, tain cases on appli- through the Commissioner of Internal Revenue, for reimbursement of the value of the same; and unless it shall be made to appear to the satisfaction of the Secretary and the Commissioner that said apparatus had been used in the unlawful distillation of spirits, the Secretary shall make an allowance to said owner, not exceeding the value of said apparatus, less the value of said materials as estimated in said report; and if the claimant shall thereupon satisfy said Secretary and Commissioner that said unlawful use of the apparatus had been without his consent or knowledge, he shall still be entitled to such compensation, but not otherwise. Officer liable on his bond for wrongful seizures of distillers' appa ratus. When spirits are And in case of a wrongful seizure and destruction of property under the foregoing provisions, the owner thereof shall have right of action on the official bond of the officer who occasioned the destruction for all damages caused thereby." [R. S. § 3334.] That section thirty-three hundred and thirty-four sold for taxes, and be amended by adding thereto as follows: are of so low proof as to be of less "Provided: That in all cases wherein it shall appear that any disvalue than tax, tilled spirits offered for sale on distraint for taxes, where the taxes, on the same may be such spirits have not been paid, or offered for sale for the benefit of restamped accord- the United States as forfeited spirits under order of court or under ing to proof-gal- proceeding pursuant to section thirty-four hundred and sixty of the lons. R. S.. § 3334. Revised Statutes, will not, by reason of such spirits being below proof, b[r]eing a price equal to the tax due and payable thereon, but will bring a price equal to, or greater than, the tax on said spirits, computed only upon the proof-gallons contained in the packages, without regard to the greater number of wine-gallons contained therein, then, and in such case, upon sale being so made, tax-paid stamps to the amount required to stamp such spirits as if the tax thereon were only on the proof-gallons thereof, may, under such rules and regulations as the Commissioner of Internal Revenue shall prescribe, be used by the collector making such sale, or furnished by a collector to a United States marshal, or to any other government officer making such sale for the benefit of the United States, without making payment for said stamps so used or delivered. -allowance in Any collector using or furnishing stamps in manner aforesaid, on collectors' ac- presenting vouchers satisfactory to the Commissioner of Internal Revenue, shall be allowed credit for the same in settling his stamp account with the department. counts. -duty of officer making sale. In such cases, the officer selling the distilled spirits shall affix, or cause to be affixed, to the same the tax paid stamps so provided, and shall write across the face of such stamps the true number of proof and wine gallons contained in the package, the amount of tax actually paid thereon, and also the words 'Affixed under provisions of act of 1879" (inserting the date of the approval of this act). That section thirty three hundred and forty-six be amended by striking out all after the said number, and substituting therefor the following: removed stamps, &c. [R. S., §3346.] "Every person who makes, sells, or uses any false Punishment for or counterfeit stamp or permit, or die for printing or making stamps making, selling, or permits, which is in imitation of or purports to be a lawful stamp, counterfeitstamps using, &c.,false or permit, or die of the kind before mentioned in this chapter, or who or dies, removing procures the same to be done, and every person who shall remove, or stamps, buying, cause to be removed, from any cask or package of fermented liquors, selling, using,&c., any stamp denoting the tax thereon, with intent to re-use such stamp, or who, with intent to defraud the revenue, knowingly uses, or permits to be used, any stamp removed from another cask or package, or receives, buys, sells, gives away, or has in his possession, any stamp so removed, or makes any fraudulent use of any stamp for fermented liquors, shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than three years. Substitute for cases. SEC. 6. That whenever, under the provisions of section thirty- Assessments for three hundred and nine of the Revised Statutes, an assessment shall deficient produchave been made against a distiller for a deficiency in not producing tion of distillery, or eighty per centum of the producing capacity of his distillery as es- &c., found in exon accountof grain tablished by law, or for the tax upon the spirits that should have cess of capacity of been produced from the grain, or fruit, or molasses found to have distillery, may be been used in excess of the capacity of his distillery for any month, remitted in certain as estimated according to law, such excessive use of grain, or fruit, R. S., $3309. or molasses having arisen from a failure on the part of the distiller 1880, May 23, ch. to maintain the capacity required by law to enable him to use such 108, § 8, post, p. grain, or fruit, or molasses without incurring liability to such assess- 287. ment, and it shall be made to appear to the satisfaction of the Commissioner of Internal Revenue that said deficiency, or that said failure, whereby such excessive use of grain, molasses, or fruit arose, was not occasioned by any want of diligence or by any fraudulent purpose, on the part of the distiller, but from misunderstanding as to the requirements of the law and regulations in that respect or by reason of unavoidable accidents, then, and in such case, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury is authorized, on appeal made to him, to remit or refund such tax, or such part thereof as shall appear to him to be equitable and just in the premises : ** [Part omitted has expired.] * * 16 C. Cls. 515. Distillers of fruit, when exempt from such assessments. Provided further, That no assessments shall be charged against any distiller of fruit for any failure to maintain the required capacity, unless the Commissioner shall, within six months after his receipt of each monthly report notify such distiller of such failure so 1877, March 3, to maintain the required capacity. ch. 114, ante, p. [R. S., § 3221.] That section thirty-two hundred and twenty-one 139. be amended by adding the following: "And when any distilled spirits are hereafter destroyed by acci- Tax on spirits dental fire or other casualty, without any fraud, collusion, or negli- destroyed by fire gence of the owner thereof, after the time when the same should not to be collected, and when, may be have been drawn off by the gauger and placed in the distillery-ware- refunded. house provided by law, no tax shall be collected on such spirits so destroyed, or, if collected, it shall be refunded upon the production of satisfactory proof that the spirits were destroyed as herein specified." R. S.. § 3221. Rectifiers to give notice to rectify. R. S., § 3259. SEC. 7. [Repealed 1880, May 28, ch. 108, § 9, 21 Stat. L., 148.] SEC. 8. When any rectifier intends to rectify or compound any distilled spirits, he shall give notice in duplicate to the collector of the district, in such form, and giving such particulars as the Commissioner of Internal Revenue may prescribe; one of such notices to be forwarded by the collector to the Commissioner of Internal Revenue. SEC. 9. Where any marshal or deputy marshal of the United Marshals may States within the district for which he shall be appointed shall find arrest and take any person or persons in the act of operating an illicit distillery, it before magisshall be lawful for such marshal or deputy marshal to arrest such trates any per cit distilleries. 233, 234. sons operating illi- person or persons, and take him or them forthwith before some judicial officer named in section one thousand and fourteen of the 1014Revised Statutes, who may reside in the county of arrest or if none, 5, ante, pp. in that nearest to the place of arrest, to be dealt with according to the provisions of sections ten hundred and fourteen, ten hundred and fifteen, ten hundred and sixteen of the said Revised Statutes. Condition of SEC. 10. That section one of an act entitled "An act to facilitate distiller's export the exportation of distilled spirits, and amendatory of the acts in bond for spirits. relation thereto", approved June ninth, eighteen hundred and seventy-four, be amended by inserting, after the word "therein" in the twelfth line, the words "and for the due performance on the part of the exporter or owner at the port of export of all the requirements in regard to notice of export, entry, and the giving of bond hereinafter specified"; R. S., 3329, 3330. 1874, June 9, ch. 259, 1, ante, p.12. 17 Opins.,579. Packages in bond for export may be changed. Penalty on brewers for failure to obey law. R. S., § 3340. Drawback of tax on stills exported. R. S., § 3244. 1880, May 28, ch. 108, § 18, post, p. 289. Imported liquors to be placed in public stores, inspected, and stamped. R. S., § 2926. -forfeited if stamp.. And at the end of said section add, "and whenever a distiller of spirits in bond shall desire to change the packages in which the same is contained in order to export them, the Commissioner of Internal Revenue shall be authorized, under regulations to be prescribed by him, and upon the execution of proper bonds with sufficient sureties, to permit the withdrawal of so much spirits from bond and in new packages as the distiller shall desire to export as aforesaid." [R. S., § 3340.] That section thirty-three hundred and forty of the Revised Statutes be amended by striking out the words as aforesaid" in the sixth line. [R. S., § 3244.] That section thirty-two hundred and forty-four of Revised Statutes, and second division, be amended by adding thereto the following words: "Upon all stills manufactured for export, and actually exported, there shall be allowed a drawback, where the tax thereon has been paid, under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe." IMPORTED-LIQUOR STAMPS, &C. SEC. 11. That all distilled spirits, wines, and malt liquors, imported in pipes, hogsheads, tierces, barrels, casks, or other similar packages, shall be first placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected, marked, and branded by a United States customs-gauger, and a stamp affixed to each package, indicating the date and particulars of such inspection; and the Secretary of the Treasury is hereby authorized to prescribe the form of, and provide, the requisite stamps, and to make all regulations which he may deem necessary and proper for carrying the foregoing requirements into effect. Any pipe, hogshead, tierce, barrel, cask, or other package withfound without drawn from public store or bonded warehouse after the thirtieth day of June, eighteen hundred and seventy-nine, purporting to contain imported liquor, found without having thereon the stamp hereby required, shall be, with its contents, forfeited to the United States; Casks of, when filled on premises of wholesale deal ers, to have special stamp affixed. And whenever any cask or package of imported distilled spirits of not less than five wine-gallons is filled for shipment, sale, or delivery on the premises of any wholesale liquor-dealer, the same shall be stamped with a special stamp for imported spirts, under such rules and regulations as the Commissioner of Internal Revenue has prescribed, or may hereafter prescribe, in the case of domestic distilled spirits. Stamps, &c., on SEC. 12. That every person who empties or draws off, or causes to be imported pack- emptied or drawn off, the contents of any package of imported liquors ages to be defaced, stamped as above required, shall, at the time of such emptying, when liquor is efface, obliterate, and destroy the stamp thereon, and also all other marks or brands which shall have been placed thereon in accordance with the law or regulations concerning imported liquors;* * (1) drawn off. NOTE. (1) Words omitted were stricken out by 1880, May 28, ch. 108, §§ 12, 13. (21 Stat. L., 148.) 16 Fed. Rep.,378. 116 U. S., 270. Every cask or other package from which the stamp for imported Penalty for not liquors required by this act to be placed thereon shall not be effaced, effacing stamps. obliterated, or destroyed, on emptying such package, shall be for- on emptying packages. feited, and the same may be seized by any officer of internal revenue R. S., § 3324. wherever found; and all the provisions and penalties of section thirty- 6 Sawyer, 63. three hundred and twenty-four of the Revised Statutes of the United States, relating to empty casks or packages from which the marks, brands, or stamps have not been effaced or obliterated, and relating to the removal of stamps from packages, and to having in possession any stamps so removed, shall apply to the stamps for imported spirits herein provided for, and to the casks or other packages on which such stamps shall have been used. SEC. 13. That if any person shall purchase or sell, with the im--for dealing in ported-liquor stamp herein required remaining thereon, or any of or using empty the marks or brands which shall have been placed thereon in imported packaccordance with the laws or regulations concerning imported liquors remaining thereremaining thereon, any cask or other package, after the same has on. been once used to contain imported liquors and has been emptied; or if any person shall use or have in possession such cask or pack--for having, etc., age, with any imitation of such marks or brands, for the purpose imitation packof placing domestic distilled spirits therein for sale; * (1) every ages. * such cask or package, with its contents, if any, shall be forfeited to the United States. And every such person who shall violate any of the provisions of pecuniary penthis section shall be liable to a penalty of two hundred dollars for alty. every such caskor package so purchased, sold, * (1) used, or had in possession. TOBACCO. SEC. 14. [Part omitted is superseded by 1890, Oct. 1, ch. 1244, §§ 26, 27, 30, post, pp. 862, 863, 864.] That section thirty-three hundred and fifty-five be amended by Manufacturers striking out all after the said number, and substituting therefor the of tobacco or snuff following: [R. S., § 3355.] Every person, before commencing, or, if he has already commenced, before continuing, the manufacture of tobacco or snuff, shall furnish, without previous demand therefor, to the collector of the district where the manufacture is to be carried on, a statement in duplicate, subscribed under oath, setting forth to furnish statement to collector ing business, &c. Substitute for R. S., § 3355. before commenc The place, and if in a city, the street and number of the street, 1890, Oct. 1, ch. where the manufacture is to be carried on; the number of cutting- 1244, § 26. post, p. machines, presses, snuff-mills, hand-mills, or other machines; the 862. name, kind, and quality of the article manufactured or proposed to be manufactured; And when the same is manufactured by him as agent for any other person, or to be sold and delivered to any other person under a special contract, the name and residence and business or occupation of the person for whom the said article is to be manufactured, or to whom it is to be delivered; And he shall give a bond, to be approved by the collector of the district, in the sum of not less than two thousand nor more than twenty thousand dollars, to be fixed by the collector of the district, according to the quantum of business proposed to be done by the manufacturer, with right of appeal by the manufacturer to the Commissioner of Internal Revenue in respect to the amount of said bond, conditioned that he shall not engage in any attempt, by himself or by collusion with others, to defraud the government of any tax on his manufactures; that he shall render truly and completely all the returns, statements, and inventories prescribed by law or regulations; that whenever he adds to the number of cutting-machines, presses, NOTE. (1) Words omitted were stricken out by 1880, May 28, ch. 108, §§ 12, 13 (21 Stat. L., 148.) - to give bond. snuff-mills, hand-mills; or other mills or machines as aforesaid, he shall immediately give notice thereof to the collector of the district; that he shall stamp, in accordance with law, all tobacco and snuff manufactured by him before he removes any part thereof from the place of manufacture; that he shall not knowingly sell, purchase, expose, or receive for sale, any manufactured tobacco or snuff which has not been stamped as required by law; and that he shall comply with all the requirements of law relating to the manufacture of tobacco or snuff. Additional sureties may be required by the collector from time to Additional sureties may be re- time. quired of. Manufacturers "And every manufacturer shall obtain a certificate from the colof tobacco or snuff lector of the district, who is hereby directed to issue the same, setting to obtain certifi- forth the kind and number of machines, presses, snuff mills, hand and post the same. mills, or other mills and machines as aforesaid; which certificate shall be posted in a conspicuous place within the manufactory. cates of collector, And every tobacco-manufacturer who neglects or refuses to obtain such certificate, or to keep the same posted as hereinbefore provided, shall be fined not less than one hundred dollars nor more than five hundred dollars. And every person who manufactures tobacco or snuff of any description without first giving bond, as herein required, shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned for not less than one nor more than five years. That section thirty-three hundred and sixty be, and the same is hereby, amended by striking out all of said section, and by inserting in lieu of the words stricken out, the following words: [R. S.] "SEC. 3360. Every dealer in leaf-tobacco shall make daily entries in two books kept for that purpose, one book to be furnished by the government, under such regulations as the Commissioner of Internal Revenue shall prescribe, of the number of hogsheads, cases, and pounds of leaf tobacco purchased or received by him on assignment, consignment, transfer, or otherwise, and of whom purchased or received, and the number of hogsheads, cases, or pounds sold by him, with the name and residence, in each instance, of the person to whom sold, and, if shipped, to whom shipped, and to what district; one of these books shall be kept at his place of business, and shall be open at all hours to the inspection of any internal-revenue officer or agent, and the other shall, at the end of each and every year, and upon the discontinuance of business of any leaf-dealer during any year, be handed over to the collector of his district for the use of the government. And every dealer in leaf-tobacco who willfully neglects or refuses to keep the books herein provided for, and in the manner which shall be prescribed by the Commissioner of Internal Revenue, or to transfer to the collector of his district, as herein provided, the duplicate copy containing his daily transactions, as aforesaid, shall be fined not less than one hundred dollars nor more than five thousand dollars, and imprisoned not more than one year." That section thirty-three hundred and sixty-two be, and the same is hereby, amended by striking out all after said number, and substituting therefor the following: [R. S., § 3362.] "All manufactured tobacco shall be put up and prepared by the manufacturer for sale, or removal for sale or consumption, in packages of the following description, and in no other man ner: "All snuff, in packages containing one-half, one, two, three, four, six, eight, and sixteen ounces, or in bladders and in jars containing not exceeding twenty pounds; "All fine-cut chewing-tobacco, and all other kinds of tobacco not otherwise provided for, in packages containing one, two, three, four, eight, and sixteen ounces, except that fine-cut chewing-tobacco may, |