Page:United States Statutes at Large Volume 15.djvu/801

 INDEX. 7t;9 Internal R¢’{’m¤1¢, (00¤@l¤¤€d·) Internal Revenue, (continued.) tax·paid stamp to be placed on each cask to show that no fraud has been of distilled spirits, before removal from, cmnmgmd ________________ _ _ H0 warehouse. 136 penalty for illegally removing disform of stampk. . . .. _. . 136 tilled spirits, or concealing those gagéfsto ma e certain cuts, &c. on full 136 d_ ml gemoved ...  .,. 140 . .. . ...  isie smtsnotto er · cuts, &e. to be cancelled when cask is &e. in aijcask eontainingcciggfcfedlggii emptied. . .· .. _. Z 137 lons, unless between sunrise and sunset 141 Stamp for rectified spirits ... . .. 137 penalty, forfeiture of vehicle s irits for wholesale liquor dealers ... . 137 &c. . . I P I 141 stamps to be fastened securely to cask, penalty for adding any substance Utoidisl and- protected from removal, &c .. 137 tilled spirits to create fictitious proof. . 141 commissioner to presertbe mode. . . . 137 for evading, or attempting to evade stamps for distilled spirits to be engraved payment of tax. . . .. ’ 141 in book form, and how issued 137 for changing stamps brands or each to have an engraved stub, with a marks. . . .. I. . . 141 number thereon, corresponding with for putting into casks spirits of greatthe number engraved on the stamp 137 er strength than inspection·mark to have words and figures representing shows 141 decimal number of gallons 137, 138 for fraudulently using easks, &c. 141 coupons forintervening numbers, and how for knowingly using false weights or used. .. · . .. 1 38 measures .. 141 tax-paid stamps, with coupons, to denote » for breaking or tampering with any what numbers of gallons ... .. 138 lock or seal ... . 141 books of tax-paid stamps to be elnarged to for gaining access to contents of ciscollector at the full value of tax, &e. . . 138 tems in absence of proper officer,. 141 book to be returned, with marginal stubs, for using any substance to reduce when all the stamps are used. 138 spirits before an account ofp them is collectors to make returns monthly.. 138 registered. . 141 additional commission of one half of revenue officeis may detain and hold packone per cent to be divided between ages, &c. containing spirits, ii &<·. 141 assessor and collector ... 138 detention not to continuelonger than other stumps at twenty-five cents each. . . 138 forty-eight hours, &c. withoutprogaugers to report daily to collector and cess of law 141 assessor the number of stamps used. . . 138 distilleries, &c. seized, not to be released amount to be collected from persons before judgment, except, &e .. 142 using. 138 in case of release, bond to be givcnl. 142 penalty upon revenue officers for aliixing after judgment of forfeiture, stills, or cancelling or issuing stamps for &e. to he destroyed, and materials spirits, except as allowed by law .. 138 to be sold. 142 distillers desiring to reduce producing persons drawing oh" spirits tiom casks capacity of distillery, to give notice. 138, stamped, &c. to effaee stamps, &e . 142 139 empty easks, with stamps notefiaeed, assessor to place covers upon tubs, &c., . 139 to be seized 142 penalty for breaking, &e. any lock, &e. or penalty for carrying empty easks with opening tub, &c  .  . .. 139 stamps not efiilced .. 142 water to be drawn off from worm tub and for not eflitcing stamps, Soc. nt time worm cleansed, when required . . . . 139 of emptying cask  . .. 142 penalty for refusal or neglect ... 139 for removing stamps from easks revenue officers may at any time enter without then effaeing them .. 142 distilleries, &c. and make inspections, for having in possession sueh stamps, and take account ... 139 or any cancelled stamps . 142 after demand and refusal, they may upon distillers, reetifiers, liquor dealbreak into distilleries ... 139 ers, man_ufaeturers of stills, &c. penalty for obstructing or hindering for carrying on business, without revenue oflieer. 139 having paid the special tax. .:142, 143 distillers, reetifiers, &e. on demand, to upon distillers for doing business furnish ladders, lights, &c. and open without giving bond, or with indoors. . 139, 140 tent to defraud  I. ..  . 143 penalty for refusal, &c. 140 forfeiture of distilled spirits, revenue officers, &e. may break up ground wines, and all stills, &c.. 143 on premises of distillers, &e. to search of all interest in lthe land on for pipes, &e ... 140 which distillery is situated. . . 143 finding pipe, they may break up house, of all personal property in, &e.. 143 wall, &e .,. 140 rectifiers, wholesale liquor dealers, and no material to be mashed, nor beer, &e. eompounders of liquors, tokeep books, made, nor still used between 11 o’<:|ock and enter therein all spirits received, P. M.- Saturday, and the next Monday. 140 &e. on the day they are reeeived .. 143 penalty .. . ., 140 to make like entry of spirits sent out 143 distilled spirits found not in distillery, books to be kept m public place on the &c. not legally removed, to be forfeited 140 premises for inspection,. 143 in cases of seizure of, in otherplaees, when filled up, to be preserved two burden of proof to be on claimants, years, and produced on demand. . 143 von., xv. 49