Page:United States Statutes at Large Volume 14.djvu/189

tion, and time of collection of the taxReturns, assessments, &c. on such imitation wines shall be subject to the regulations of the commissioner of internal revenue. And any person who shall wilfully andPenalty for knowingly, &c. selling such wine on which tax has not been paid. knowingly sell or offer for sale any such wine made after this act takes effect, upon which the tax herein imposed has not been paid, or which has been fraudulently evaded, shall, upon conviction thereof, be subject to a penalty of one thousand dollars, or to imprisonment not exceeding one year, at the discretion of the court.

Owners, &c. of distilleries to give all assistance for inspecting their premises. Sec. 37. And be it further enacted, That every owner, agent, or superintendent of any distillery shall, at all times when required, supply all assistance, lights, ladders, tools, staging, or other things necessary for inspecting the premises, stock, tools, and apparatus, belonging to such person, and shall open all doors, and open for examination all boxes, packages, and all casks, barrels, and other vessels not under the control of the inspector, when required so to do by any duly authorized officer, under a penalty of two hundred dollars for any refusal or neglect so to do.

Distilled spirits to be inspected, &c. before removal to a bonded warehouse;

Sec. 38. And be it further enacted, That all spirits distilled shall, before the same are removed to the bonded warehouse, be inspected, gauged, and proved by the inspector appointed for that purpose, after the same has [have] been drawn into casks or packages, each of not less capacity than twenty gallons, wine measure, andto be drawn into casks, &c.;
casks, &c. how to be branded.
Post, p. 481. said inspector shall mark by cutting, branding, or otherwise upon the cask or package containing such spirits, in a manner to be prescribed by the commissioner of internal revenue, the quantity and proof of the contents of such cask or package, with the date of inspection, the collection district, the name of the inspector and the name of the distiller, and also the number of each cask in progressive order, such progressive number, for every distiller, to begin with number one with the first cask or package inspected after this act takes effect, and subsequently with number one with the first cask inspected on or after the first day of January, in each year, and no two or more casks warehoused in the same year by the same distiller shall be marked with the same number, and the officer in chargeNo cask to be taken from warehouse, unless so branded. of the warehouse shall refuse to allow any cask of spirits to be taken out therefrom which has not marked thereon all the several particulars aforesaid, and in the manner required by law. And the inspector or otherInspectors to make prompt returns. revenue officer in charge of any distillery shall make a prompt return of all spirits inspected by him in accordance with the provisions of law, and the name of the distiller, to the collector, and a duplicate thereof to the assessor of the district; andPenalty for evading or attempting to evade payment of tax; any person who shall fraudulently evade or attempt fraudulently to evade the payment of the tax upon any spirits distilled as aforesaid, by changing any marks upon any such cask or package, or in any other manner whatever, or who shall fraudulently put into such cask or package spirits of greater strength than that inspectedfor putting into casks spirits of greater strength; and certified to by the inspector, shall pay double the amount of tax on each proof gallon of the quantity of such spirits, to be assessed and collected as in case of other taxes, and forfeit and pay as a penalty the additional sum of five hundred dollars for each cask or package so altered or changed, to be recovered as provided by law; and any inspector, assistantupon inspector, &c. for conspiring to defraud the United States of the tax; inspector, or officer temporarily in charge of any distillery, who shall conspire with the proprietor of any distillery or with any other person or persons to defraud the United States of the revenue or tax arising from distilled spirits or any part thereof, or who shall, with intent to defraud the United States of such revenue or tax, make any false or fraudulentfor making false entries or returns; entry, certificate, or return, or place any false or fraudulent mark upon any cask or package, shall, on conviction thereof, pay a fine of not lessfor placing false marks upon casks, &c.; than one thousand nor more than five thousand dollars, and be imprisoned for not less than two nor more than five years; and any person who shallfor using casks, &c. to sell spirits of a quantity or quality different from that inspected; fraudulently use any cask or package bearing inspection marks, for the purpose of selling any other spirits than that so inspected, or for selling spirits of a quantity or quality different from that so inspected, shall be imprisoned for a term of six months or