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

 138 FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. _ C<>¤P<{¤¤ f<>¤‘ nine coupons, which, beginning next to the stamp, shall indicate in suc.
 * `,:;Q"§nd cession the several numbers of gallons between the number named m the

how used. stamp and the decimal number nextebovet 'And whenever any collector shall receive the tax on the distilled spirits contained in any cask, he shall detach hom the book a. stamp representing the denominate quantity nearest to the quantity of proof spirits in such cask, as shown by the gaugefs return, with such number of the coupons attached thereto as shall be necessary to make up the whole number of proof gallons m said cask, and any quantity in addition to the number of full gallons less than one gallon shall be regarded us at full gallon; and all unused coupons shall remain attached to the marginal stub; and no coupon shall have Twpaid any value or significance whatever when detached from the stamp and iii·i>im°·=· 2““"‘ { All “‘° “"‘£"l“° S$?.‘“‘”f”"“l the s°°£l‘2°'2Z£§“t3L§lSBZl8 SF El‘t2l1IZi note what num- 8X' O ga ODS, D0 SSS BD WSH y, 3. ' ber °fS“ll°“s· rcvenuc mn. deem advisable. Books oftux- Sec. 28. hind be it further enacted, That the books of tux-paid stamps £;lgl:3};*;lpt;° issued to any collector shall be charged to his account at the full value c0ue,,m$,,t,h6 of the tax on the number of gallons represented on the stamps and full vpluc of coupons contained in said books; and every collector shall make 3. ""’3lSi;émm0 monthly return to the commissioner of internal revenue of all tsx—pstid make renniwv stumps issued by him to be affixed to any cnsk or package containing dis- ¥¤<>¤*l¤l.Y» &¤· tillcd spirits, on which the mx has been paid, and account for the amount of the thx collected ; and when the said collector shall return to the commissioner of internal revenue any book of marginal stubs, which it shall bc 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 hnvc accounted for the tax on the number of gallons represented on tho stamps and coupons that were contained in said book, there shall be Additional allowed a commission of half of one per centum on the amount of the mx on spirits distilled after the passage of this act, in addition to any per mm; to he other commission by lan;] allowed, gvhilch shall be e¢?u:illy·(piv1ded betvgeep dividw l>¤¤W¤•¤¤ the col ector receivinvt e tux un t c assessor o' the istrict in w ic ""`I °°1` the distilled spirits who produced. All stamps relating to distilled spir- Other stumps its other than the tux-paid stamps shall be charged to collectors as repre- M ¤"{°“llTll"° senting the value of twenty-five cents for each stamp; and the books °°EQ:,_;;.Q'u, ,.,,, containing such stamps may be intrusted by any collector to the gauger port daily to of the district, who shall make a daily report to the assessor and col-  lcctor of all such stamps used by him, and for whom used, and from these €j¤};>¤:;¤*{_E° were used, and the collector shall thereupon collect the amount due for  uslxgl such stamps at the rate of twenty-five cents for each stump issued during Bookto be rn- the month; and when all the stamps contained in any such book shall 2““°dv wh°“· have been issued, the gaugcr of the district shall return the book to the c` collector with all the marginal stubs therein. Pcnnltyupvu Sec. 29. And be it further enacted, That any revenue officer who shall allix or cancel, or cause or permit to be aiiixed or cancelled, any cunccllingnor stamp relating to distilled spirits required or provided {"or in this act in l_:i¤;\*§_i*;¤¤¤;£¤ any other manner or in any other place, or who shall issue the same 10 ccp¤f)&G’ any other person than as provided by law, or regulation made in pursuance thereol, or who shall knowingly allix or permit to be affixed any such stump to any cusk or package of spirits of which the whole or any part has bucn distilled, rectified, compounded, removed, or sold, in violation of law, or which has in any manner escaped payment of mx due thereon, shall, lor every such otlence, be lined 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. sirgglgifdggg $120.30. And be tt further enacted, 'llhnt if any distiller shall dcslrc producing cm to reduce the producing capacity of his dist1llery, he shall give noncc of pucity of until- such intention in writing to said assessor, stating the quantity of spirits
 * ,cQ·uw1_&¤, reports the assessor of the district shall assess the person for whom they