Page:United States Statutes at Large Volume 15.djvu/173

Distilled spirits not to be removed from, &c. in a cask containing more, &c. unless between sunrise and sunset. Sec. 37. And be it further enacted, That no person shall remove any distilled spirits at any other time than after sun-rising and before sun-setting, in any cask or package containing more than ten gallons from any premises or building in which the same may have been distilled, redistilled, rectified, compounded, manufactured, or stored, and every person who shall violate this provision shall bePenalty. liable to a penalty of one hundred dollars for each cask, barrel, or package of spirits so removed; and said spirits, together with any vesselForfeiture of spirits, vehicle, &c. containing the same, and any horse, cart, boat, or other conveyance used in the removal thereof, shall be forfeited to the United States.

Penalty for adding any substance to distilled spirits to create fictitious proof; Sec. 38. And be it further enacted, That any person who shall add or cause to be added any ingredient or substance to any distilled spirits, before the tax imposed by law shall have been paid thereon, for the purpose of creating a fictitious proof, shall, on conviction, be fined not less than one hundred dollars nor more than one thousand dollars for each cask or package so adulterated, and imprisoned not less than three months nor more than two years, and every such cask or package, with its contents, shall be forfeited to the United States.

for evading or attempting to evade payment of tax; Sec. 39. And be it further enacted, That any person who shall evade or attempt to evade the payment of the tax on any distilled spirits, in any manner whatever, shall forfeit and pay double the amount of the tax so evaded or attempted to be evaded; andfor changing stamps, brands, or marks; any person who shall change or alter any stamp, mark or brand on any cask or package containing distilled spirits, or who shall put intofor putting into casks spirits of greater strength than, &c.; any cask or package spirits of greater strength than is indicated by the inspection mark thereon, or who shall fraudulently use any cask or package having any inspection mark or stamp thereon for the purpose of selling other spirits or spirits of quantity or quality different from the spiritsfor fraudulently using casks, &c.; previously inspected therein, shall forfeit and pay the sum of two hundred dollars for every cask or package on which the stamp or mark is so changed or altered, or which is so fraudulently used, and, on conviction, shall be fined for each such offence not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than one month nor more than one year.

for knowingly using false weights or measures; Sec. 40. And be it further enacted, That any person who shall knowingly use any false weights or measures in ascertaining, weighing, or measuring the quantities of grain, meal, or vegetable materials, molasses, beer, or other substances to be usedfor breaking or tampering with any lock or seal; for distillation, or who shall destroy, break, injure, or tamper with any lock or seal which may be placed on any cistern-room or building, by the duly authorized officers of the revenue, or shall open said lock or seal, or the door to such cistern-room or building, or shall in any manner gain accessfor gaining access to contents in absence of proper officer; to the contents therein in the absence of the proper officer, shall, on conviction, be fined not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than one year nor more than three years; andfor using any substance to produce spirits, before an account of them is registered. any person who shall use any molasses, beer, or other substance, whether fermented on the premises or elsewhere, for the purpose of producing spirits, before an account for the same shall have been registered in the proper record-book provided for that purpose, shall forfeit and pay the sum of one thousand dollars for each and every offence so committed.

Revenue officer may detain and hold packages, &c. containing, &c. spirits if, &c. Sec. 41. And be it further enacted, That it shall be lawful for any internal revenue officer to detain any cask or package containing, or supposed to contain, distilled spirits, when such officer has reason to believe the tax imposed by law upon the same has not been paid, or that the same is being removed in violation of law; and every such cask or package may be held by such officer at a safe place until it shall be determined whether the property so detained is liable by law to be proceeded against for forfeiture; but such summaryDetention not to continue longer, &c. without process of law. detention shall not continue in any case longer than forty-eight hours, without process of law or intervention of the officer to whom such detention is to be reported.