Page:United States Statutes at Large Volume 15.djvu/170

nine coupons, which, beginning nextCoupons for intervening numbers, and how used. to the stamp, shall indicate in succession the several numbers of gallons between the number named in the stamp and the decimal number next above. And whenever any collector shall receive the tax on the distilled spirits contained in any cask, he shall detach from the book a stamp representing the denominate quantity nearest to the quantity of proof spirits in such cask, as shown by the gauger's return, with such number of the coupons attached thereto as shall be necessary to make up the whole number of proof gallons in said cask, and any quantity in addition to the number of full gallons less than one gallon shall be regarded as a full gallon; and all unused coupons shall remain attached to the marginal stub; and no coupon shall have any value or significance whateverTax-paid stamps with coupons to denote what number of gallons. when detached from the stamp and stub. And the tax-paid stamps with the coupons may denote such number of gallons, not less than twenty, as the commissioner of internal revenue may deem advisable.

Books of tax-paid stamps to be charged to collector at the full value of tax, &c. Sec. 28. And be it further enacted, That the books of tax-paid stamps issued to any collector shall be charged to his account at the full value of the tax on the number of gallons represented on the stamps and coupons contained in said books; and every collector shall make a monthly return to the commissioner of internal revenue of all tax-paid stamps issued by him to be affixed toCollectors to make returns monthly, &c. any cask or package containing distilled spirits, on which the tax has been paid, and account for the amount of the tax collected; and when the said collector shall return to the commissioner of internal revenue any book of marginal stubs, which it shall be his duty to do as soon as all the stamps contained in the book, when issued to him from the office of internal revenue, have been used, and shall have accounted for the tax on the number of gallons represented on the stamps and coupons that were contained in said book, there shall be allowed a commission of half of oneAdditional commission of one half of one per cent to be divided between assessor and collector. per centum on the amount of the tax on spirits distilled after the passage of this act, in addition to any other commission by law allowed, which shall be equally divided between the collector receiving the tax and the assessor of the district in which the distilled spirits were produced. All stamps relating to distilled spirits other than the tax-paid stamps shallOther stamps at twenty-five cents each. be charged to collectors as representing the value of twenty-five cents for each stamp; and the books containing such stamps may be intrustedGaugers to report daily to assessor and collector the number used, &c. by any collector to the gauger of the district, who shall make a daily report to the assessor and collector of all such stamps used by him, and for whom used, and from these reports the assessor of the district shall assess the person for whom they were used, and the collector shall thereuponAmount to be collected from persons using. collect the amount due for such stamps at the rate of twenty-five cents for each stamp issued during the month; and when all the stampsBooks to be returned, when, &c. contained in any such book shall have been issued, the gauger of the district shall return the book to the collector with all the marginal stubs therein.

Penalty upon revenue officers for affixing or cancelling or issuing stamps for spirits, except, &c. Sec. 29. And be it further enacted, That any revenue officer who shall affix or cancel, or cause or permit to be affixed or cancelled, any stamp relating to distilled spirits required or provided for in this act in any other manner or in any other place, or who shall issue the same to any other person than as provided by law, or regulation made in pursuance thereof, or who shall knowingly affix or permit to be affixed any such stamp to any cask or package of spirits of which the whole or any part has been distilled, rectified, compounded, removed, or sold, in violation of law, or which has in any manner escaped payment of tax due thereon, shall, for every such offence, be fined not less than five hundred dollars nor more than three thousand dollars, and be imprisoned for not less than six months nor more than three years.

Distillers desiring to reduce producing capacity of distilleries to give notice.

Sec. 30. And be it further enacted, That if any distiller shall desire to reduce the producing capacity of his distillery, he shall give notice of such intention in writing to said assessor, stating the quantity of spirits