Page:United States Statutes at Large Volume 14.djvu/192

ports and drawback shall devolve upon and be performed by the collector of internal revenue designated to have charge of exportations.

Penalty for making any false document, &c. to evade the payment of tax, or in fraud of the internal revenue laws. Sec. 42. And be it further enacted, That any person or persons who shall execute or sign any false or fraudulent bond, permit, entry, or other document, required by law or regulations; or who shall fraudulently procure the same to be executed; or who shall connive at the execution thereof, by which the payment of any internal revenue tax shall be evaded, or attempted to be evaded, or which shall be executed, or purport to be executed, for the purpose of placing in, or withdrawing from, any bonded warehouse any spirits or other merchandise for any purpose whatever, or which shall in any way be used or attempted to be used in fraud of the internal revenue laws and regulations, on conviction thereof, shall forfeit all property in such spirits orForfeiture.
Imprisonment. other merchandise to which such instrument relates, or purports to relate, and shall be imprisoned for a term not less than one nor more than five years, at the discretion of the court.

Owners of spirits intended for sale, manufactured before this act takes effect, to notify collector to gauge and prove them. Sec. 43. And be it further enacted, That any person owning any distilled spirits intended for sale, manufactured prior to the time when this act takes effect, exceeding fifty gallons altogether, shall notify in writing the collector of the district wherein such spirits may be stored, held, or owned, within sixty days thereafter, to gauge and prove the same; and upon the receipt of said notice the collector shall cause said spirits to be gauged and proved, and the casksCasks, &c. how to be marked. or packages containing the same to be marked by the inspector in the following manner:—

Such spirits to be gauged only in barrels, &c.

And no spirits so manufactured, held, or owned, shall be gauged, proved, or marked in any cistern or other stationary vessel, but shall be gauged, proved and marked only in barrels, casks, or packages in which the same shall have been placed; and the quantity held in leach-tubs shall be estimated by the inspector, and when drawn off into packages, shall be gauged and marked as herein provided. UponCollector to send commissioner copy of return. the receipt of the return the collector shall immediately forward to the commissioner of internal revenue a copy thereof; and any person holding or owning such spirits, and refusing or neglecting to notifyPenalty for refusal to notify collector. the collector, as in this section provided, shall forfeit the same and pay the sum of five hundred dollars, to be collected in the manner provided by law for the collection of other penalties. No distilled spirits onSpirits on which tax is paid not to remain upon distiller's premises. which the tax has been paid shall be stored or allowed to remain on any distillery premises, under the penalty of a forfeiture of all spirits so found. And all spirits, after being removed from the original package in which they were inspected and gauged into other packages for purposes of rectification, redistillation or change of proof, shall again be inspected and gauged and properly branded; and the absence of anAbsence of inspector's brand to be cause for forfeiture. inspector's brand shall be taken and held as sufficient cause or evidence upon which any spirits so found may be forfeited. And any person who shall change the character of any spirits, either by rectification, mixing, orChanging the character of spirits after, &c. and placing them in other packages without, &c. to work forfeiture of spirits.
See Post, p. 475. otherwise, after they have been duly inspected and marked, as hereinbefore provided, and place the same in other packages for consumption or sale without first stamping or branding upon such package, in such manner as the commissioner of internal revenue may prescribe, the word "Rectified," shall forfeit such spirits, and the same may be seized by the collector or deputy collector of the district where such spirits may be found, or by such other collector or deputy col-