Page:United States Statutes at Large Volume 14.djvu/193

lector as may be specially authorized by the commissioner of internal revenue for that purpose. And anyBranding packages, knowing the taxes not to be paid, how punished. person who shall so brand any package containing spirits, knowing the taxes thereon have not been paid, shall forfeit such spirits, and shall be deemed guilty of a misdemeanor, and upon conviction shall be imprisoned forSee Post, p. 475. not more than two years, at the discretion of the court.

Forfeited stills, implements, &c. and condemned material, to be sold at public auction. Sec. 44. And be it further enacted, That all boilers, stills, or other vessels, tools, and implements, used in distilling or rectifying, and forfeited under any of the provisions of this act, and all condemned material, together with any engine or other machinery connected therewith, and all empty barrels, and all grain or other material suitable for distillation, shall, under the direction of the court in which the forfeiture is recovered, be sold at public auction, and the proceeds thereof, after deducting the expenses of sale, shall be disposed of according to law. AndForfeited liquors, how disposed of. all spirits or spirituous liquors which may be forfeited under the provisions of this act, unless herein otherwise provided, shall be disposed of by the commissioner of internal revenue as the Secretary of the Treasury may direct. And the commissioner of internal revenue is hereby authorized, with the approval of the Secretary of the Treasury, toDistillers of brandy from apples, grapes, &c. may be exempted, &c. exempt distillers of brandy from apples, peaches, or grapes exclusively, from such of the provisions of this act relating to the manufacture of spirits as in his judgment may seem expedient. And any word or words in any and all parts of this act, and of all acts to which this act is additional,The word "person" to include what. indicating or referring to person or persons, shall be taken to include partnerships, firms, associations, bodies corporate or politic, or any otherSee Post, p. 483. party whatsoever, when not otherwise designated, or manifestly incompatible with the intent thereof.

Penalty for removing spirits from places where distilled, except to a bonded warehouse. Sec. 45. And be it further enacted, That any person who shall remove any distilled spirits from the place where the same are distilled, otherwise than into a bonded warehouse as provided by law, shall be liable to a fine of double the amount of the tax imposed thereon, or to imprisonment for not less than three months. All distilled spirits so removed, and all distilled spirits found elsewhere than in aSpirits so removed when tax is not paid, to be forfeited; bonded warehouse, not having been removed from such warehouse according to law, and the tax imposed by law on the same not having been paid, shall be forfeited to the United States, or may, immediately upon discovery,and may be seized and sold. be seized, and, after assessment of the tax thereon, may be sold by the collector for the tax and expenses of seizure and sale. And proceedingsProceedings in case of seizure. upon such seizure shall be according to existing provisions of law in relation to distraint, and in conformity with any regulations which shall be made by the commissioner of internal revenue. And the burden of proofBurden of proof upon claimants. shall be upon the claimant of said spirits to show that the requirements of law in regard to the same have been complied with. And any personAiding in the unlawful removal of distilled spirits how, punished. who shall aid or abet in the removal of distilled spirits from any distillery otherwise than to a bonded warehouse as provided by law, or shall aid in the concealment of such spirits so removed, shall be liable, on conviction thereof, to a fine of not less than two hundred nor more than one thousand dollars, or to imprisonment for not less than three nor more than twelve months. And any person who shall remove, or shall aid or abet in the removal of any distilled spirits from any bonded warehouse, other than is allowed by law, shall be liable to a fine of not more than one thousand dollars, or to imprisonment for not less than three nor more than twelve months.

Brewers, before commencing business, to give notice to assessors.

Sec. 46. And be it further enacted, That every brewer shall, before commencing or continuing business after this act takes effect, file with the assistant assessor of the assessment district in which he shall design to carry on his business, a notice in writing, stating therein the name of the person, company, corporation, or firm,Notice to state what. and the names of the members of any such company or firm, together with the place or places of residence of such person or persons, and a description of the premises on which the brewery is situated, and of his or their title thereto, and the name or