Page:United States Statutes at Large Volume 15.djvu/179

 FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. 147 same punishment as storekcepers. Any storekeeper or other person in P°¤¤l*Y ¤P<>¤ the employment of the United States having charge of a bonded ware- :;%:g‘,;?;p°§Z?’ house, who shall remove or allow to be removed any cask or other pack- caeks wélxout. age therefrom without an order or permit of the collector, or which has P°"“l*·&°· not been marked or stamped in tho manner required by law, or shall remove or allow to be removed any part of the contents of any cask or package deposited therein, shall be immediately dismissed from office or employment, and, on conviction, be fined not less than five hundred dollars, nor more than two thousand dollars, and imprisoned not less than three months nor more than two years. Sec. 53. And be it further enacted, That there shall be appointed by Revenue the Secretary of the Treasury, in every collection district wberc the 5“‘:i€°"; 'f“u‘°" same may be necessary, one or more internal revenue gaugers, who shall izgniécgg 25;, each take an oath faithfully to perform his duties, and shall give his bond, E011d: with one or more sureties, satisfactory to the commissioner of internal revenue, for the faithful discharge of the duties assigned to him bylaw or regulations; and the penal sum of said bond shall not be less than five thousand dollars, and said bond shall be renewed or strengthened as the commissioner of internal revenue may require. The duties of every their duties such gauger shall be performed under the supervision and direction of md f°°°· the collector of the district to which he may be assigned, or of the collector in charge of exports at any port of entry to which he may be assigned. Fees for gauging and inspecting shall be prescribed by the commissioner of internal revenue, to be paid to the collector by the owner or producer of the articles to be gauged and inspected; and said M°“'*hlY f?' collector shall retain all amounts so received as such fees until the last aim °x°°° ’ day of each month, when the aggregate amount of fees so paid that month shall, under regulation to be prescribed by the commissioner of internal revenue, be paid to the gauger or gaugers performing the duty. In no case, however, shall the aggregate monthly fees of any gauger exceed the rate of three thousand dollars per annum. All necessary labor and expense attending the gauging of any article shall be borne by the owner or producer of such articles. Every gauger shall, under such Guugeys to regulations as may be prescribed by the commissioner of internal in*‘££: revenue, make a. daily return, in duplicate; one to be delivered to the cm, assessor and the other to the collector of his district, giving a true account, in detail, of all articles gauged and proved or inspected by him, and for whom, and the number and kind of stamps used by him. Any gauger Penalty for who shall make any false or fraudulent inspection, gauging, or proof; shall E“° *°*“m’» pay a penalty of one thousand dollars, and, on conviction, shall be fined ` not less than five hundred dollars nor more than five thousand dollars, and imprisoned not less than three months nor more than three years. Sec. 64. And be it further enacted, That a drawback shall be allowed DM-Wbavk <>¤ upon alcohol and rum exported to foreign countries on which taxes have :;°;;’fL;§';’d mm been paid under the provisions of this act when exported as herein provided for. The drawback allowed shall include the taxes levied and paid l:°ti¤¢lgd° h upon the alcohol or rum exported, not, however, exceeding sixty cents, gucaallmmgzbl? per gallon proof spirits, which shall be due and payable only after the proper entries and bonds have been executed and filed and all other conditions complied with as hereinafter required, and thirty days after the vessel has actually cleared and sailed on her voyage with such spirits on board; and the Secretary of the Treasury shall prescribe such rules and ul$°: md T68- regulations in relation thereto as may be necessary to secure the treasury n ‘ of the United States against frauds. And if any person shall fraudulently m£*3$£t{°*' claim or seek to obtain an allowance of drawback ou any alcohol or rum, claiming d,.§w_ or shall fraudulently claim any greater allowance or drawback than the back. tax actually paid thereon, sueh person shall forfeit and pay to the government of the United States: triple the amount wronglhlly and fraudulently I sought to be obtained, and, on conviction, shall be imprisoned not less than