Page:United States Statutes at Large Volume 15.djvu/176

 144 FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. than five thousand dollars, and imprisoned not less than three months nor mere than three years. _ Bcctii-lers, Sec. 46. And be it further enacted, That it shall not be lawful for any g%*}°fO;*$;l;€1;_ reetiiier of distilled spirits, compounder ofliquors, liquor dealer, wholesale chase 0,. receive or retail hquor dealer to purchase or receive any chstilled spirits in quan. pnorcltlngp gen- titles greater than twenty gallons from any person other than an author. c{l§;"fmm·au_ ized rectifier of distilled spirits, compounder of liquors, distiller, Op thorized distil- wholesale liquor dealer. Any person violating this section shall forfeit l°’?,r§<ié0· and pay one- thousand dollars: Provided, That this shall not be held to apply to Judicial sales, nor to sales at public auction made by an auctioneer who has paid a special tax as such. mggrgaipicggs- Sec. 47. And be it further enacted, That all distilled spirits drawn from dmm lgmm me anyeask or other package, and placed in any other cask or package con. mk gudfutin taining not less than ten gallons, and intended for sale, shall be again   pmspcéeteld and gaugled, and the cask or package into which it is so transto be again im erre s al le mar ed or branded, and such marking and branding shall spected and distinctly mdlcate the name of the gauger, the time and place of inspecggslpygéxnd tion, the proof of the spirits, the particular name of such spirits as known branded and to the trade, together with the name and place of business of the dealer, marked- rectifier, or compounder, as the case may be ; and in all cases, except yyhege  spigitsj h(aye·Eee11 reptified op compounded, the name also of ie isi er, an the nsti ery w ere suc spirits were produced and the m—’:’;i’g¤§0°*` serial number of the original package; and the absence of suehimark or wisc Offorfaw brand shall be taken and held as sufficient cause and evidence {by the ure. forfeiture of such unmarked packages of spirits. wi';;;:: Slocum Sec. 48. And be it further enacted, That on all wines, liquors, or compounds known pounds known or denominated as wine, and made in imitation of sparkss wine, mn, &c_ hug WIHC or champagne, but not made from grapes grown in the United Etates. and on all liquors not made from grapes, currants, rhubarb, or erries grown in the United States, but produced by bcinv rectified or mixed with distilled spirits or by the infusion of any mattcrcin spirits, to be sold as wine or by any other name, there shall be levied and paid a tax 1868 h 266 of SIX dollars per dozen bottles, each bottle containing more than one pint PMP, gm;. l and not lll<?1`(llltll’1 one quart; or three dollars per dozen bottles, each bot- _e con annnc [not] more than one pmt, and at the same rate for any quan- P tity of such merchandise, however the same may be put up or whatever be ing page tlhcslpaplragel and anyhpcrson manufacturing, compounding, or putting mm mounts p wines, s aa, wit. out previous demand, make return, under oath pgggglsslnpxd on or afllrmatxon, to the assistant assessor, on the first and fifteenth day of what dg},. each and every month, or withm five days thereafter, of the entire amount 0 such wines manufactured and sold or put up and sold during the first fifteen days of the month and the residue of the month, respectively, except when the wines so manufactured or put up are used exclusively by Umm the family of the —pcrson manufacturing the same; and the tax herein glam or °;G?l;e5 ;p;;ose<l shpll be payable at the time such return is made. And in case mmm, mums, _ Cl manu actuxen shall neglect or refuse to make such return within the
 * 3::::::::; aid Sine spegtgtgatlge Iassepor shall proceed to ascertain the amount of tax

add penalty of, _ in o er cases 0 a refusal or neglect to make returns, my pct cc,,,, and shall assess the tax, and add a penalty of nity per centmn to the amount ; which said tax and also said enalt sl - · · ' _ p y iull be collected in the P It { manner provided for the collection of tax on monthly and other lists. on ·. ., mudpeyuprnt- Ofnylptirsonr wi ho shall fraudulently evadoor attempt to evade the payment mmsting ,0 ierem imposed shall, on conviction, be fined not less than five gp; e payment h¤¤d¤‘¢d dollars nor m0l‘8 than five thousand dollars, and imprisoned not Tténw H les; than six months nor more than two years. ·· V0 4 ' superman of DC. 49. And be tl farther enacted, That the Secretary of the Treasgnyg-",? ,-;,,9,,.,8 ury, on the recommendation of the commissioner of internal revenue, E :116, may nppomt not exceeding twenty-five oflieers, to be called sup0rvis01‘5 ° ¤PP°¤¤*°d· of mtemal re h · · venue, eac one of whom shall be assigned to a designated