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

 160 THIRTY·-NINTH CONGRESS. Sess. I. Ch. 184. 1866. Penalty for shall pay a Hue of one hundred dollars for `each cask or package so used, ,,,,,1; with gn- chase or sell, with inspection marks thereon, any cask or package, after ¤F¤¤¤i¤¤ marks the same has been used for distilled spirits, or who shall fraudulently Q:"?°"*““°"* omit to erase or obliterate the inspection marks upon any such package .° or cash at the time of emptying the same, shall forfeit and pay the sum 0f 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 fraud- 'usm anyms ec- . . . . . . . . w,.·5,,,,,d, §w ; age containing or purporting to contam dnstxlled spirits, or who shall knowingly make or use any counterfeit or spurious brand or plate upon or making or any cask or package of distilled spirits, as aforesaid, shall be deemed {)‘;;':]Fg;’f’““°°"°°** guilty of a felony, and, on conviction thereof, shall pay a fine of one thou- ’ sand dollars and be imprisoned for not less than two nor more than five years, and such cask or package, with its consents, shall be forfeited to the _ United States. And any inspector who shal permit any person not em- ,-;p:;g}?§f,Q°3;r’ ployed by him to use any of his brands or plates, or who shall negligeutly improper use of or wilfully leave such brands or plates where they can be used by any other glztggfnds °" person than those who may be in his employ, shall pay a fine not ex- ’ ceeding one thousand dollars, in the discretion of the court. And any inspector who shall employ any owner, agent, or superintendent of any °\' °¥¤Pl<>Yi¤z distillery or warehouse under his supervision, or who shall employ any 3;fi§:;v§;°; °bg person in the service of such owner, agent, or superintendent, to use his do his ¢iuty.· 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 ast. mentioned. Sec. 39. And be it further enacted, That any person or persons who Penaltyfoi·ud- shall add, or cause to be added, any ingredients to any spirits before the €;“$i;;§'fg‘°"t“ tax imposed by law shall have been paid thereon, for the purpose of cremagctgtious creating a fictitious proof, shall, upon conviction, be subject to a fine of one £¥<><;¤;dl>¤¥`¤f¤ ¤¤>¢ thousand dollars for each cask or package so adulterated, and be im- Pprisoned for not less than one nor more than two years, in the discretion of the %ourt,;,réd such cask or package, with its contents, shall be forfeited to the nite hates. Sec. 40. And be it further enacted, That any distilled spirits which Jggssillggspéghs, have been inspecte<l, ga.uged, proved, and marked by the inspector, ac- &c maypss mj cording to the provxsmns of law, may be removed without the payment nxovedbeforatax of tax from the bonded warehouse owned by the distiller, under such §’0£::3i?;;T% rules and regulations, and upon the execution of such transportation bonds hmm of dim];,, or othexisecurityéns the comrniioxigr of internal revenue subjsct to the to any general approve o the ecretary 0 the reasury, may rescribe, an ma be Eggggfl “'”°' transported to any general bonded warehouse usedilbr the storage ofydis- Bonds, tilled spirits, established under the internal revenue laws and regulations, after having been branded as follows : “U. S. bonded warehouse, -—-—-· How branded. district, -—-· : for transportation to -—-—-·— district, -—- ," (inserting     in aach faaseghe number if the district and narne of the State ;2 and imbe amnimmb me 1ate y a nent e arr1va o such distilled spirits at  the district of the cd, §c_ collector to which It has been transferred, xt shall again be inspected and placed in a bonded warehouse; and the tax shall be paid on the differ- Tnxmbe paid ence between the number of proof gallons as stated in the bond given at °° "h“°°'“°““°‘ the place of shipment and the number received at the warehouse, less the  gllowanoe for leakage as established by the regulations of the commisxmm M 1m  oner of nnternal revenue ; and except for actual destruction by unavoidable accident, by the elements, or by the public enemy, no other allow-      ance for loss shall be made; and any distilled spirits entered in a general mbf;“w“$L bondeil yvarehouse shall be subject to such rules and regulations as the 5,,;,; ’ commxssxoner of internal revenue may prescribe, and be chargeable with thesame costs end expenses, in all respects, to which imported goods de- °f;°$*;g§:;S° posued m public store or bonded warehouse may be subject, and shall be
 * ‘;‘§S“n:‘é!Q{s€H;;‘g in the discretion of the court; and any person who shall knowingly pur-
 * `?"’*`*¤dPl°“*lY ulent intent, use any inspectofs brands or plates upon any cask or pack-