Year: 1867

sale at a less price than the tax imposed by law
thereon, such selling offering for sale afore-
said shall be taken and deemed prima facic
evidence that said spirits have not been removed
from bonded warehouse according to law, and
that the tax imposed by law on the same has not
been paid, and the same shall without further
evidence be liable to seizure and forfeiture: Pro
Uided, That this section shall not apply to spirits
sold at public sale by an auctioneer who has paid
the special tax as such under such rules and reg
ulations, and upon such public notice as may be
prescribed by the Commissioner Of internal Rev.
enue, nor to sales made by judicial or executive
officers under the order or decree of any court.


SEC. %. Ind be it further enacted That it
shall be the duty of every person who cmpties or
draws off, or causes to be emptied or drawn off,
distilled spirits or other articles subject by law to
tax, from cask, barrel, or package, bearing any
of the marks or brands required by law, or marks
intended for or purporting to be, or designed to
have the effect of such marks, Immediately upon
such cask, barrel or package being empted, to
cftace and obliterate said marks or brands and
any person who shall violate this provision shall
be liable to a penalty of ten dollars for each Of
tence and any such cask, barrel, or package,
from which said marks are not so effaced and OBJ


liberated herein required, shall be liable to for
feiture, and may be seized by any officer of inter-
nal revenue wherever found.


Sec. %. And be it further enacted That in
case any bond under which any distilled spirits
shall have been withdrawn from a bonded ware
house is forfeited by failure to furnish produce
at the proper time the evidence required by law
or regulation that the articles named in the bond
were duly received and actually stored in the
warehouse or district to which they were shipped,
or by other breach of the obligation, the obligors
in the bond shall pay the total amount of duties
upon the articles removed under the bond, to-
gether with fifty per centum upon that amount,
and the collector of the district in which such
bond is or may be given may forthwith distrain
from any property, real or personal, subject to
distrant or seizure, belonging to said obligors
and in case no such property can be found, the
collector shall Immediately forward the bond to
the United States district attorney for the proper
district for suit, and notice of the breach of the
obligation OF any such bond shall be forthwith
forwarded by the collector of the district to the
Commissioner of Internal Revenue.


SEC. p. And be it further enacted, That the
forty fourth section of the act of July thirteen,
eighteen hundred and sixty-six, aforesaid, be
amended by adding thereto as follows: PiOyided,
That when any still used or fit for use in the pro-
duction of distilled spirits, the not exceed
ing one thousand dollars in value, has been or
shall be seized fer any violation of the laws rea
ting to internal revenue, the same shall not be re-
leased by the court to the claimant, or any other
intervening party, before Judgment and if de-
carcd forfeited, such still shall be so destroyed
to prevent its use for the purpose aforesaid,
and the materials thereof shall be sold as other
forfeited property. In case of seizure as above,
of still exceeding in value the sum of one thou
sand dollars, its release to the claimant or any
other intervening party, before judgment, shall
be at the discretion of the court.


Sec. 25. Arld be 1t fu1the- enacted, That the
owner, agent, or superintendent of any still, boil
er, other vessel used in the dstilaion of spir-
it's who shall neglect or refuse to make true and
exact entry and report of the same, or to do or
to be done any of the things by law required
to be done concerning distilled spirits, shall, in
addition co other fines and penalties now by law
provided forfeit for every such neglect or refusal
all the spirits made by or for him, and all the
sells used in making the same, and the stills,
boilers, and other vessels used in distiat;on, and
olI ,antn nrin for l1,.ti0
the premises together with the sum of five hun
dred dollars for each offence, to be recovered with
costs OF suits, and shall be deemed guilty of q
misdemeanor, and be subject to Imprisonment
for term not exceeding one year; which lid
spirits with the vessels containing the same with
all the vessels used in making the same, and all
said materials may be seized by the collector and
held by him until decision shall be had thereon
according to law Pr0Uicleo, That proceedings
to enforce said forfeiture shall be commenced by
such collector within twenty days after the seiz-
ure thereof. And the proceedings to enforce said
forfeiture of said property shall be in the nature
of proceeding in rem, in the circuit district


court Of the United States for the district where
such seizure is made, or in any other court of
competent jurisdiction.


SEC 26. 4nd be a,taTrther enacted, That if any
collector deputy collector, assessor, assistant
SCISSOR. inspector, district attorney, marshall, or
other officer, agent, OIL person charged with the
execution or supervision of the execution or Sn
peIViSiOn Of the rTeciOn OF any of the provisions
OF lllS act, OF Oh Ine act 10 winch CnlS Is amenQa
tory, shall demand or accept, or attempt to col
lect, directly or Indirectly as payment or gift or
otherwise, any sum of money or other property
of value for the compromise, adjustment, or set
tlement of any Charge or complaint for any viola
tiOn or alleged violation of any of the said pro
visions, except as expressly authorized by law SO
to do, he shall be held to be guilty of misde-
meanor, and shall for every such offence be liable
to Indictment and trial in any court of the United
States having competent Jurisdiction, and on con-
victon thereof shall be fined in double the sum
or value of the money or property received or
demanded, and be imprisoned for period of not
less than one year nor more than ten years.


SEC 81 And be it further enacted, That no
distilled spirits which have been forfeited to the
government in accordance with law shall be sold
for price less than the amount OF the tax re-
quired thereon by law at the time of such sale.
And if the officer having such spirits, in charge
shall have been unable. for a period of ninety
days, to [sell the same for price equal to the
tax, such spirits shall be destroyed, under such
rules and regulations as the Commissioner of /
ternal Revenue may prescribe.


SEC. 2S. And be it further enacted, That if
any person shall falsely represent himself to he
revenue officer of the United States, and shall in
such assumed character demand or receive any
money other article of value from any person
for any duty or tax due to the United States, or
for any violation or pretended violation of any
revenue law of the United States, such person
shall be deemed guilty of felony, and on convic-
ton thereof shall be liable to fine of five hun
dred dollars, and to Imprisonment not less than
SIX months ana not exceeding TWO years, at tne
discretion Of the court.


SEC. 90. A1td be it further enacted, That no per-
son shall mix for sale naphtha and Illuminating
oils, or shall knowingly sell or keep for sale or
offer for sale such MIXTURE or shall sell or offer
for sale oil made from petroleum for iluminat-
ing purposes infam m able at less temperature
or fire test than one hundred and ten degrees
Fahrenheit, and any person doing shall be held
to be guilty of a miSdemeanOr, and on convic
ton thereof by Indictment or presentment in any
court Of the United IStates] having competent
jurisdiction shall be published by a fine of not
less than one hundred dollars nor more than five
hundred dollars, and by imprisonment for term
of not less than six months nor more than three
years.


SEC 80 And be it further enacted, That if
two or more persons conspire either to commit
any offence against the laws of the United States
or to defraud the United States in any manner
what ever, and one or more Ofsaid parties to said
conspiracy shall do any act to effect the object
thereof, the parties to said conspiracy shall be
deemed guilty of msdemeanor, and convic-
tion thereof shall be liable to penalty of not less
than one thousand dollars and not more than ten
thousand dollars, and to Imprisonment not ex-
ceeding two years. And when any offence shall
be begun in one judicial district of the United
States and completed in another, every such Of
fence shall be deemed to have been committed in
either of the said DISTRICTS and may be dealt with
inquired of, tried, determined, and punished in
either of the said districts, in the same manner
as if it had been actually and wholly committed
therein.


Sec. 81. And be it further enacted, That all in
spectors appointed under the provisions of the
nt n Of IF &c ho1l ho