The Van Buren press., 1868-12-08
to Liquor and Tobacco
Dealers.

II DCaicTSs
We are under obligations TO Collector
CooPER, for copy of the Internal Tax
Law. From it We make the following
extracts, which it is iInportan, should he
made known TO all liquor dealers and
manufacturers OF spirits, as well as To-
bacco manufacturers and dealers.
But very few are aware that the law is
so exacting as it is. The Collector de
sires to do no more than his duty, and is
exceedingly solicitous that all dealing in
the articles mentioned, should give the
law prompt and careful attention The
extracts are:
SECTION AZ. That it shall be the duty
of every person who empties or draws
oil, or causes to be emp,led or drawn oil,
any distilled spirits from cask or pack
age bearing any mark, brand, or stamp re-
q tired by law, at the time of emptying
such cask OF package, 10 eiiace and Oh
literate said mark, stamp, or brand. Any
person who shall fail or neglect to eiiacc
and obliterate said mark, stamp, or brand,
at the time of emptying such cask or
package, or who shall receive any such
cask or package, or any part thereof, with
the intent aforesaid, or who shall trans
port the same, or knowingly aid or assist
therein, or who shall remove any stamp
provided by this act from any cash or
package containing or which had contain
ed distilled spirits, without deiacing and
destroying the same at the time of such
removal, or who shall aid or assist there
IN, or who shall have i'm his possession
any such stamp SO removed, as aforesaid,
or have in his possession any cancelled
stamp or any stamp which has been used,
or which purports to have been used, up
on any cask or package of distilled spir-
its, shall be deemed guilty of felony,
and, on conviction, shall be fined not less
than five hundred dollars nor more than
ten thousand dollars, and imprisoned not
less than one year nor more than five
years.
SEC. 46 That it shall not be lawful for
any rectifier of distilled spirits, com
FOUNDER of liquors, liquor dealer, whole
sale or retail liquor dealer to purchase or
receive any distilled spirits in quantities
greater than twenty gallons from any
person other than an authorized rectitier
of distilled spirits, compounder Of Ii
qaors, distiiler, or Wholesale liquor deal
en- Any person violating this section
shall forfeit and pay one thousand dol
lars Prorided, That this shall not be
held to apply to judicial sales, norto sales
at public auction made by an auctioneer
who has paid special tax as such,
SIC. 81. That any person owning, or
having in his possession, any distilled
spirits intended for sale, exceeding in
quantity fifty gallons, and not in a bonded
warehouse at the time when this act takes
effect, shall Immediately make return,
under oath, to the collector fthe district
wherein such spirits may be held, stating
the number and kind Of packages, to
gether with the marks and brands there
on, and the place where the same are
stored, together with the quantity of spir-
its, as nearly as the owner can determine
the same. Upon the receipt Of such re
turn the collector, being first satisfied
that the tax on said spirits has been paid
shall Immediately cause the same to be
gagged and proved by an internal revc
nue. gauger, who shall mark, by cutting
Ian I.