Page:United States Statutes at Large Volume 14.djvu/190

shall pay a fine of one hundred dollarsPenalty for knowingly purchasing or selling cask with inspection marks thereon, after, &c.; for each cask or package so used, in the discretion of the court; and any person who shall knowingly purchase or sell, with inspection marks thereon, any cask or package, after the same has been used for distilled spirits, or who shall fraudulently omit to erase or obliterate the inspection marks upon any such package or cask at the time of emptying the same, shall forfeit and pay the sum of two hundred dollars for every cask so purchased or used, or on which the marks are not so obliterated. And any person who shall, with fraudulent intent, use any inspector's brandsfor fraudulently using any inspector's brands, &c.; or plates upon any cask or package containing or purporting to contain distilled spirits, or who shall knowingly make or use any counterfeit or spurious brand or plate upon any cask or package of distilled spirits,or making or using counterfeit brands; as aforesaid, shall be deemed guilty of a felony, and, on conviction thereof, shall pay a fine of one thousand dollars and be imprisoned for not less than two nor more than five years, and such cask or package, with its contents, shall be forfeited to the United States. And any inspector who shall permit any person not employed by him to use any of his brandsupon inspector, for negligent or improper use of his brands or plates; or plates, or who shall negligently or wilfully leave such brands or plates where they can be used by any other person than those who may be in his employ, shall pay a fine not exceeding one thousand dollars, in the discretion of the court. And any inspector who shall employ any owner, agent, or superintendent of any distillery or warehouse under hisor employing any servant of distiller, &c. to do his duty. supervision, or who shall employ any person in the service of such owner, agent, or superintendent, to use his plates or brands, or to discharge any of the duties imposed by law upon such inspector, shall, for each offence so committed, be subject to the fine last mentioned.

Sec. 39. And be it further enacted, That any person or persons who shall add, or cause to be added, anyPenalty for adding ingredients to spirits to create a fictitious proof before tax is paid. ingredients to any spirits before the tax imposed by law shall have been paid thereon, for the purpose of creating a fictitious proof, shall, upon conviction, be subject to a fine of one thousand dollars for each cask or package so adulterated, and be imprisoned for not less than one nor more than two years, in the discretion of the court, and such cask or package, with its contents, shall be forfeited to the United States.

Sec. 40. And be it further enacted, That any distilled spirits which have been inspected, gauged, proved,Distilled spirits, when inspected, &c. may be removed before tax is paid from bonded warehouse of distiller to any general bonded warehouse. and marked by the inspector, according to the provisions of law, may be removed without the payment of tax from the bonded warehouse owned by the distiller, under such rules and regulations, and upon the execution of such transportation bonds or other security, as the commissioner of internal revenue, subject to the approval of the Secretary of the Treasury, may prescribe, and may be transported to any general bonded warehouse used for the storage of distilled spirits, established under theBonds. internal revenue laws and regulations, after having been branded as follows: "U. S. bonded warehouse, ——— district, ———: for transportation toHow branded. ——— district, ———," (inserting in each case the number of the district and name of the State;) and immediately after the arrival of suchSuch spirits to be again inspected, &c. distilled spirits at the district of the collector to which it has been transferred, it shall again be inspected and placed in a bonded warehouse; and the tax shall be paid on the difference between the number of proofTax to be paid on what amount. gallons as stated in the bond given at the place of shipment and the number received at the warehouse, less the allowance for leakage as established by the regulations of the commissioner of internal revenue; and exceptWhat allowance for loss. for actual destruction by unavoidable accident, by the elements, or by the public enemy, no other allowance for loss shall be made; and any distilled spirits entered in a general bonded warehouse shall be subjectSpirits to be subject to rules, &c.; to such rules and regulations as the commissioner of internal revenue may prescribe, and be chargeable with the same costs and expenses, in all respects, to which imported goods deposited in public store or bondedto be in charge of storekeeper. warehouse may be subject, and shall be