The Evansville journal. [volume] (Evansville, Ind.) 1866-1870, 1868-08-01

Ventories shall be transmitted. while aay
such dea.er mas any such cigars remaining /
on hand, until the first day of April, /
eighteen hundred and sixty-ntne. After
first day of April, eighteen hundred /
and sixty.nine, all cigars OF every descTip-
ton shall be taken TO have been either
manufactured or imported after the pas
of this act, and Shall BIZ stamped ac-
cordingiy; any person who shall sell,
or offer for sale, after the first day of ApriI, |
eighteen hundred and sixty-nine, any Inn
cigars, or cigars purporting or
up In packages and stamped as provided
by this act, shall, on conviction thereof, be
fined not less than five hundred dollars
nor more than five Thousand dollars, and
imprisoned not less than six months nor
more than two years.
SEC. 30. And be 1T further enacted,
That any person who shall. afteI
the passage of this act, sell or offer for
sale any cigars, representing the same to
paid thereon prior to the passage of this
acs, when the same were not so manufac-
tured and the tax not so paid, shall be liza
each ofense. and shall be deemed guilty
of a ~misdemeanor, and, on coviction,
shall be fined not less than five hundred
dollars nor more b five thousand dol
lars, :and Imprisoned not less than six
months noEmore than three years.
SEC. SO. And be it further enacted, That
If any distiiler, rectider, wholesale liquor
deaI0r, compOunder of liquors, or manu-
facturer OF tobacco or cigars, shall know
ingly n wilfully omit, neglect, or refuse
to do or cause to be done any of the things
required by law In the carving on or con-
Quoting of mis- business, or shall do any
specific penalty or punishment Imposed
by any ether section of this act, for the
negleeting, emitting or refusing TO do, or
for the doing or causing to be done the
thing required or prohibited, he shall pay
a penalty of one thousand dollars: and III
the person so offending be a dfstilIer, rectf-
fer, wholesale liquor dealer, or compound
er of liquors, all distilled spirits or liquors
owned by him, or in which he has any In
faFaGf as owner and if Ina he n m a m N fpA.
turerof tobacco or cigars, all tobacco or
cigars found in his manufactory shall be
forfeited to the United States.
SEC g. And be 1t further enacted, That
any internal revenue officer who shall be
or become Interested, directly or Indirect
Iy, In the manufacture of tobacco, snuff,
or cigars, or in the production, rectiica-
ton. or rediStillatfOn of distilled spirits,
shall be dismissed from office: and any
In any such manufacture or production,
rectincation,. or redistltiatiot. shall, on
conviction, be fined not less than five
andre dollars nor more than five
thousand dollars.
Z IS. And be 1t further enacted, That
III any officer. or agent appointed and act
Ing under the authority OF any revenue
| law of the United States shaH be guilty of
any exterfion or wiiful oppression. under
color of law /; or shall Knowingly demand
other or greater sums than shall be au-
thoriZed by law or shall receive any fee,
compensation, or reward for the perform
ance OF any DUTY, except as by law pre-
/ scribed. or shall wiifulIy neglect to per-
form any OF the duties enJoined on him
by law; or shall conspire or coiIude with
any other person to defraud the United
States; or shall make opportunity Tor any
person to defraud the United States, or
shall do, or omit To do, any act with In
tent TO enable any person to d@fraud the
/ United States; or shall n~egligently or
d~esignedly permit any Viola ion of the
law by any other person; or shall make
or sign any false entry In any book. or
make or sill any false certificate or return
in any case where he Is by law or re
IatIon required 10 make any eatry. GER
t~ificate, or return: or having knowledge
or of the violation on any
revenue law by any person, or of fro I'D
by any person against the
United States under any revenue layg of
in writing, such knowledge or Informal
ton to his next superior officer, and to the
commissioner of Internal Revenue; or
| shall demand, or accept, or attempt to
collect, directly or indirectly, as payment
or gift or otherwise, any sum o. money
or other thing of value for the. compro-
mise, adjustment, or settlement of any
| charge or complain for any violation or
alleged violation of law except as express
Iy authorized by law SO TO dn, he shall be
dismissed from office, and shah be held to
be guilty Of q misdemeanor. and shall, on
conviction, be fined not less than one
Thousand dollars nor more than five thou
sand dollars and imprisoned not less than
six months nor more than three years.
| And one-haEf of the fine SO imposed shall
be for the use of the United States, and
the, other half for the use of the iuformer,
who h a be ascertained by Ia judgment
OF the court; and the said court shall also
render judgment against the said officer or
agent for the amount of damages sustain
ed In favor OF the party Injured, TO be co -
SEC. 20. And be 1t further enacted That
any person VINO shall simulate or falsely
or ~frauduIently execute or sign any bond,
permit, entry, or other document re-
quired by the provisions of this act, or
by any regulation made in pursuance
thereof, or who shaI procure the same
to be falsely or fraudalently executed :
or h shall advise, aid in, or connive at
/ tho n~nraNffnn fhnHnnf EhnH -.
vsctfOn, be Imprisoned for q term not
less Than one year nor more than five
false or fraudulent Instrument relate
SEC. 100: And be it further enacted, That
every collector having charge of any
In which distilled spirits. tc-
bacco, or other articles, are stored in bond,
shall render a monthIy account of all such
articles to the Commissioner of INTERNAL
Revenue, which account shall be exam-
1ned and adjusted monthly, by him, so as
TO exhibit q true statement OF The / ability
ard responsibility of every such collector
/ ON such account. IN adjusting such &C.
count, the collector shall be charged with
all the articles which may nave been de-
| posted or received under the provisions of
law, in any in his district and
under his control, and shall be credited
with all such articles shown to have been
| removed thefefrOm according to law. in
Guiding transfers to other collectors and
TO his successor in office, and also what
ever may have been made in
accordance with law TO any owner OF such
goods or articles for leakage or other
losses.
SEc. l0I.:And be 1t further enacted, That
the Secretary OF tue Treasury and
Commissioned of Internal Revenue are
authorized and empowered to alter, renew,
or change the form. s yIe, and device OF
any stamp, mark, or label used under any
provision of the laws relating to distilled
spirits, tobacco, snuff, and cigars, when In
their Judgment necessary for the collec-
detection of frauds thereon; and 10 make
and publish such regulations for
the use OF such mark, stamp. or label
as they may find requisite. But
in no case shall such renewal or change
extend TO an abandonment of the general
character of the stamps provided for I'm
this act, nor to the dispensing with any
I provisions requiring that such stamps
Shall be Kept In book form and have there
oil the signatures of revenue officers.
SEC I02. And be il further enacted, That
in all eases arising under the internal
ing or proceeding it'll O suit in court. n
may appear To the Commissioners OF In-
ternat Revenue to be for the interest
tie same, he is empowered and aa-
thorized To make such compromise wi. a
the advice and consent of the Secre-
tary ofthe Treasury; and in every case
where a compromise Is made there shall
be placed ON nle Ia the office of the CONF
missioner the opinion of the solicitor OF
Internal revenue, or officer actin as such,
with bis reasons therefor. together with
a statement OF the amount of tax assess
ed, the amount of additional tax or pen
atty imposed by law in of
the neglect or delinquency OF the per-
son against whom the tax is assessed,
and the amount a~etually paid in ae-
cordance with the terms of the compro-
mise: hut no such COMPROMISE shall he
made of any case after q suit or proceed
ing in court has been commenced, with
out the recommendation also OF the At
torney General: Provided, That IL shall
be lawful for h court at any stage of
such suit or criminal proceedings TO con-
tinne the same Tor good cause shown on
motion of the district attorney.
SEC. I03. And be 1t further enacted. That
when any tax Is imposed, and the mode
or time OF assessment or collection is not
provided for, the same shall be establish
ed by regulation of the Commissioner of
Internal Revenue; and the Commissioner
Is auth orized to . l. all such re g~uiatfons,