Year: 1867

person other than the purchaser or owner of any
or as his agent, who shall Intentionally remove or
deface the stamp affixed npon the hogshead, bar
rel, keg, or other vessel in which the same may
be contained, shall be liable to fine of fifty dol
lars for each such vessel from which the stamp is
SO removed or defaced, and to render compensa
tion to such purchaser or owner for all damages
sustained oy him therefrom


Sec. 81 And be it further enacted, That the
ownership or possession by any person of any fer
mented liquor after its sale removal from
brewery or warehouse, or other place where it
was made, upon which the tax required shall not
have been paid shall render the same liable to
seizure wherever found, and to forfeiture; and
that the want of the proper stamp or stamps upon
any hogshead, BARREL kcg, or other vessel in which
fermented liquor may be contained after its sale
or removal from the brewery where the same was
made, or warehouse as aforesaid, shall be notice
to all persons that the tax has not been paid there
on, and shall be prima, facie evidence of the non-
payment thereof.


Sec. So And be it further enacted, That every
person who shall withdraw any fermented liquor
from any hogshcad, barrel, key, or other vessel
upon which the proper stamp or stamps shall not
have been affixed, for the purpose of bottling the
same, or who shll carry on, or attempt to carry
on, the business of bOttling fermented liquor in
any brewery or other place in which fermented
liquor is made, or upon any premises having com
munication with such brewery or any warehouse,
shall be liable to fine of five hundred dollars
and the property used in such bottlin or business
Shall be liable to forfeiture.


Sec. So And be it further enacted, That any
inspector or revenue agent who shall hereafter
become interested, directly or Indirectly, in the
manufacture of tobacco, snuff, or cigars, and any
assessor, collector, Inspector, or revenue agent,
who shall hereafter become interested, directly
or indirectly, in the production, by dstilation,
or Ivy other process, of spirits, ale beer, or
other fermented liquors. snail, on conviction be-
fore any court the United States of competent
Jurisdiction pay penalty not less than five hun
dred dollars, nor more than five thousand dol
lars, in the direction of the court. And any such
officer interested as aforesaid in any such manu-
fact at the time this takes effect, who shall
fail to divest himself OF such interest within sixty
days thereafter shall be held and declared to have
become so interested after this act takes effect.


Sec. 60 And be it further enacted, That every
internal revenue officer whose payment charges,
salary, or compensation shall be composed, either
wholly or i'll part, of fees, commissions allowan-
ces, or rewards, from whatever source derived,
shall be required to render to the commissioner
of Internal revenue, under regulations to be ap-
proved by the Secretary of the Treasury, state
ment under oath setting forth the entire am cunt
OF such lees, commissions, emollments or re-
wards of whatever nature, or from whatever
source received, during the time for which said
statement is rendered; and any false statement
knowingly and wilfuily rendered under the re-
quirements of this section, regulations cstab-
lished in accordance Herewith, shall be deemed
wi!fui perjury, and punished on conviction there
of, provided in section toI tytwo Of the act OF
June thirty, eighteen hundred and sixty-four, to
which this act is an amendments and any neglect
or omission to render such statement when re-
quired shall be punished on conviction thereof in





more than five hundred dollars, in: the discretion
OF the court.


See o. And be it further enacted, That so
much of this act as changes the existing law re-
lating to distilled spirits and fcrmentcd liquors
shall take effect from and after the first day of
September, eighteen hundred aud siXty,six


Sec. 62. And be it further enacted, That if
any person or persons shall, directly or indirec-
tly, promise, offer, or give, or cause or procure
to be promised, offered, or given, any money
goods right in action, bribe, present or reward,
or any promise, contract, undertaking, obliga-
ton or security for the payment or delivery Of
any money, goods right in action, bribe present
or reward, or any other valuable thing whatever
any officer OF the United States, person hold
ing any place of trust or profit, or discharging
any Official function under, or in connection with,
any department of the government of the L nited
States after the passage of this act, with intent
to influence his decision or action on any qucs-
ton, matter, cause, or thin" which may than be
pending, or may by law be brought before him in
his place OF trust profit, with intent to in
fiueuce his decision or action on any question,
matter cause, or thing which may then be pend
ing, or may by law be brought before him in his
place of trust or profit, or with intent TO influ-
ence any such officer or person 10 commit, or aid
or ahet in committing, any fraud on the revenue
of the United States, or to connive at or cOlludc
in, or TO allow or permit or make opportunity
for the commission of any such fraud, and shall
be thereof convicted, such person or persons so
offering, promising, giving, causing, pro-
curing to be promised, offered or given any such
money, goods, right in action brbc, present, or
u, =
obligation, security for the payment or deli
very Of any money, goods, right in action. bribe,
present, or reward, or other valuable thing what
ever, and the officer person who shall i'll any
Wise accept or receive the same, or any part res
pectively shall be liable to Indictment in amy
court Of the [ Cnitcd States having jurisdiction,
and shall, upon conviction thereof, be fined not
exceeding three times the amount so offered, pro-
missed, given, accepted, or received, and lmprl-
soned not exceeding three years and the person
convicted of so accepting or receiving the same,
amy part thereof, if an officer or person hold
ing any such pl of trust profit, shall forfeit
his office or place; and any person so convicted
under this section shall forever be disqualified to
hold any office of honor trust profit under the
United States


Sec. 63. And be it further eracted, That here
after in all cases of seizure of any goods wares,
or merchandise which shall, in the opinion OF the
collector or deputy collector making such sci
Zure, be of the appraized value of three hundred
dollars or less and which shall have been so saz-
cd as being subject to forfeiture under any of the
provisions of this act, or of any act to which this
is an amendment, excepting in cases otherwise
provided, the said collector or deputy collector
shall proceed as follows, that is to say He shall
cause list containing particular description of
the goods, wares, or merchandise sci zed to be
prepared in duplicate, and an appraisement OF
the same to be made by three sworn appraisers,
to bc selected by him for said purpose, who shall
be respectable and dsinterested citizens of the
United Sta es residing within the collection dis
trict wherein the seizure was made. The afore-
said list and appraisement shall be properly at
tested by such collector or deputy collector and
the persons making the appraisement, for which
service said appraisers shall be allowed the sum
of one dollar and fifty cents per day each, to be
paid as other necessary charges of collectors ac-
cording to law. If the said goods shall be found
by such appraisers to be of the value OF three hun
drcd dollars or less, the said collector deputy
collector shall publish notice, for the space OF
three weeks in some newspaper of the district
where the seizure made, describing the ar.
ticlcs and stating the time, place, and cause OF
their seizure, and requiring any person per.
claiming them to appear and make such
claim within thirty days from the date of the first
publication of such notice: Provided, That any
person or persons claiming the goods, wares, OF
merchandise or seized, within tile time specified
in the notice, may file with such collector de
putty collector claim, stating his or their in
tcrest in the articles seized, and may execute
bond to the United States in the penal sum OF
two hundred and fifty dollars, with sureties, tt
be approved by said collector or deputy collector
conditioned that, in case of condemnation of tho
articles seized, the obligors will pay all the
costs and expenses of the proceedings, to obtain
such condemnation; and upon the delivery o.
such bond to the collector or deputy collector
he shall transmit the same, with the duplicate
list description of the goods seized to the Unit
ed States district attorney for the district, who
shall proceed thereon in the ordinary manner
prescribed by law And provided also, That i
there shall be no claim interposed, and no bono
given within the time above specified the colfec
tor or deputy collector, as the case may be- shall
give ten days notice OF the sale of the goods
wares, or merchandise, by publication; and al
the time and place specified in said notice. shall