The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1866-09-13

materials, utensils, or vessels proper intended
to be made use of for or in the making OF sucn
goods or commodities shall be removed or shall
be deposited or concealed in any place, with in
tent to defraud the United States of such tax, or
any part Thereof, all such goods and commodI-
ties and all such materials, untenslls ana yes
sells, respectively shall be forfeited; ana IN eV-
cry such case and in every case where any gooas
or commodities shall be forfeited under this act
or any other act of Congress relating to the IN
ternai revenue, all and singular the casks, yes
sells, cases or other packages whatsoever, con
tanning, or which shall have contained, such
goods or commodities, respectively, and every
vessel, boat, cart, carriage, or other conveyance
whatsoever, and all horses or other animals, and
all things used in the removal or for the deposit
or concealment thereof, respectively, shall be
forfeited; and every person who shall remove,
deposit, or conceal, or be concerned in remov-
ing, depositing, or concealing any goods or COM
modities for or in respect whereof any tax is or
shall be imposed, with intent to defraud the
United States of such tax or any part thereof,
e4.t,- &c liable to fine or penalty ofnot exceed
ing five hundred dollars.
SEC. Is. And be it further enacted, That the
Judge of any circuit or district court of the Uni
ted States, or any commissioner thereof, may
issue search warrant, authorizing any internal
revenue officer to search any premises, II such
officer shall make oath in writing that he has
reason to believe, and does believe, that fraud
upon the revenue has been or is being commit
ted upon or by the use of said premises.
SEC. IT, And be ii further enacted That in case
any person shall sell, give, or purchase or re-
celye any box, barrel, bag, or any vessel, pack
age, wrapper, cover, or envelope of any kind,
stamped, branded, or marked in any way so as
to show that the contents or intended contents
| thereof have been duly inspected, or that any
provision of the internal revenue laws has been
complied with, whether such stamping, brand
| ing or marking may have been duly author-
zed act or may be false and counterfeit, or 9th
l without authority q
rel, bag, vessel, package, wrapper, cover, or en-
velope being empty, or containing anything else
than the contents which were therein when said
| articles had been SO lawfully stamped, branded
| or marked by an officer of the revenue, such
person shall be liable to penalty not less than
fifty nor more than five hundred dollars And
| any person who shall make, manufacture, o;
produce any box, barrel, bag, vessel, package
wrapper, cover, or envelope, stamped, branded
| or marked, as above described, or shall stamp,
brand, or mark the same, as hereinbefore reel
ted shall upon conviction thereof, be liable to
penalty as before provided in this section AND
any person who shall violate the foregoing pro,
visions of this section, with intent to deIraCu
the revenue or to defraud any person, shall up,
on conviction thereof be liable to a line OF moi
less han one thousand nor more than five thou
sand dollars, or imprisonment for not less than
six months, nor more than five years, or bot1
such fine and imprisonment, at the discretion
| of the court. And ali articles sold, given, pur
chased received, made, MANUFACTURED d, produced
branded, stamped or marked in violation of the
provisions ofthis section, and all their contents
shall be forfeited to the United States.
SEC. II. And be it further enacted That where
| any whiskey, oil, tobacco, or other articles o
manufacture or produce, requiring brands
| stamps, or marks of whatever kind to be placed
| thereon, shall be sold upon dstraint or forfeit
ure, or other process provided by law, the sam'
not having been branded, stamped or marked
| as required by law, the officer selling the SANE
shall, upon sale thereof fix or cause to be at
fixed the brands, stamps, or marks so required
and deduct the expense thereof from the pro
| ceeds of such sale
| SEC. IS. And be it further enacted, That man
ual labor schools and colleges shall not be re
qulred to pay manufacturers or special tai
while the proceeds of the labor of such insti
tutions are applied exclusively to the supper
and maintenance of such institutions.
SEC. 10. And be Ifastaer enacted, That no sui
shall be maintained in any court for the recov
cry of any tax alledged to have been errone
ously or illegally assessed or collected, unit
appeal shall have been duly made to the com
missioner of Internal Revenue according to tn
provisions oflaw in that regard and the regu
lations of the Secretary of the Treasury estar
lished in pursuance thereof, and a decision Q
said Commissioner shall be had thereon, un
less such suit shall be brought within 81
months from the time of said decision, or with
in six months from the time this act takes ei
feet: Pro0ided, That if such decision shall b
more Iudn SIX months from IIlC QaJ
of such appeal, then said suit may be brough
at any time within twelve months from tn
date of such appeal.
SEC 20. Amd be it further enacted, That sec
ton fifteen of the act of March three, eighteel
hundred and sixty-five, entitled "An act t
amend an act entitled AN act to provide in
ternal revenue to support the government, t.
pay interest on the public debt, and for othe
purposes, approved June thirty, eighteen hun
dred and sixty -four" be amended by strikin;
out all after the enacting clause, and insertin,
i in lieu thereof the following: That in an
port of the United States in which there i
more than one collector of internal revenue
the Secretary of the Treasury may designat
one of said collectors to have charge of al
matters relating to the expectation of article
subject to tax under the laws to provide inter
nal revenue; and at such ports as the Secretar'
| OF the Treasury may deem necessary, ther
shall be an officer appointed by him to super
intend all matters of expectation and draw
back, under the direction of the collector
whose compensation therefor shall be pre-
scribed by the Secretary of the Treasury bu
| shall not exceed i'll any case, an annual rate @
two thousand dollars, excepting at New Yorl
where the compensation shall be an annua
rate of three thousand dollars. And ali tn
books, papers and documents in the bureau
of drawback in the respective ports relating
! to the drawback of taxes paid under the inter
nal revenue laws, shall be delivered to saiC
collector of internal revenue; and any collecto
| OF internal revenue, or superintendent of eX
ports and drawbacks, shall have authority t.
| administer oaths and certify to such papers o.
may be necessary under any rules and regula
| lions that may be prescribed under the author
| ity herein conferred.
| SEC. 81. A1ad be it. further enacted, That every
person, firm or corporation who distils or man
| utactures spirits or alcohol by continuous dis
tillation from grain, who brews or makes mash
wort, or wash, for distilation or the produc
| ton of spirits, shall be deemed distilier, un
der this act. And the making or keeping b,
any person of grain, mash wash or beer, pre-
pared or fit for distillation together with TIL,
possession by such person of sill or othel
apparatus capable of use for distilling, upor
the same premises shall be deemed presump
| tive evidence that such person is q distillei
| within the the meaning of this act.
| SEC. %. Ind be Ifurther enacted, That every
person, firm or corporation who rectifies, puri
lies, or refines distilled spirits or wines by any
process, or who, by mixing distilled spirits OF
wine with any materials, manufactures any
| spurious imitation, or compound liquors for
sale, under the name of wiskey, brandy, gin,
| rum, wine, "spirits,'' or 'wine bitters,'' OF
any other name, shall be regarded as rectifier
| under this act.
Sec. %. And be 1t further enacted, That il
any person shall carry on the business of a dis
tiller or rectiier without having paid the spe-
clal tax, as required by law, he shall for every
such offence be liable to fine of not less than
titled, or double the special tax due for the
spirits rectified by such person or found upon
the premises hereinafter mentioned, and to
Imprisonment for term not exceeding two
years; and all spirituous liquors so distilled, or
rectified, or owned by such person, or found as
hereinafter mentioned, and materials for ma
king or preparing the same, and all vessels
containing the same, and all stills or other APP
paratus capable of being used for distillmg,
owned by such person or found upon any prem
uses where such business shall be carried on in
Ehoiatlon OF this section shall be forfeit ed to
the United States, and may be seized by the
| collector or deputy collector of the district
within which such offence is committed.
Sec. "A. And be it further enacted, That ey-
cry person engaged in, or intending to be en-
gagged in, the business ola distiller or rectiier
shall give notice in writing, subscribed by him
to the assessor of the district within which
such business is carried on, stating the name
or style under which such business is to be
carried on, stating the name or style under
n Inhk1 ,o