Page:United States Statutes at Large Volume 18 Part 1.djvu/699

 Trn.1: xxxv.—1NTERNAL REVENUE. —Ch. 4. 627 or other means for ascertainin the uantit vit, and rod `n - 6 June, 1872, c. capacity of any mash, wort, or€>eer uged, orytoghte usbd, in the pxlgduh- 3l5· °· 12· V- lb P· tion of distille spirits, and the strength and quantity of spirits subject 2i.;. to tax, as he may deem necessary; and he may prescribe rules and regu- P"Ph”"*'* "· TM lations to secure a uniform and correct system of inspection, weighing, ?§iii°§~jz%E?svggé’ no. _._na sa_eso s1r1 a onsa e to ea lon Gall ‘ of proof—sp1r1t, according to the stangrd prescribed in the precgeding ¤¤lq¤,d2l1:iti?>‘i¤d section, set forth and dec ared for the inspection and gauging of spirits T20 TTT1W8B8F throughout the United States.  s. 2, v. 15, p. Sno, 3251. There shall be levied and collected on all distilled spirits T9! ¤¤ diltilled on which the tax prescribed by law has not been aid, a tax of seventy “l”"“· cents on each proof—gallon, to be paid by the distdler, owner, or person 20 July, 1868, c. having possession thereof before removal from the distillery ware ouse: 18*% ¤¤- l· 4» V- 15. Provided, That distilled spirits lawfully deposited in a distillery bonded pp 125· 12°· warehouse prior to the first day of August, eighteen hundred and sev- 31g‘;'"{;· :83* °· enty-two,_may be withdrawn on payment of the taxes thereon at the 238:'’P' rate, within the time, and in the manner provided b law at the time of 8 Jun., 1874, o. such deposit. The tax on such spirits shall be collyected on the whole 7» 1*- l8»P·,2· number of gauge or wine gallons when below proof, and shall be increased ,1$”’?,‘j’,;'d‘"%q by in proportion or any greater strength than the strength of p1'O0f spirit,  ,,_ 1: 7;] 339 ’°` as efined in this Title; and any fractional part of a gallon amounting to ·L$—·¥ one-half gallon or over in a cask or package shall be taxed as a gallon, dg gi and any fractional part of a gallon less than one-half gallon in any cask U_ sj v_ Mwjn, é or (package shall be exempt from tax. Every proprietor or possessor of, Bias., 350; U. S. r. an every person in any manner interested in the use of, any still, dis- £¥"°°T°l}¤ C°•l·6 Eglery, or dmilgng apparagzsashalllbg jointly and sieveiétlly lialgle for the Digg]:;;?,' g]£é;" xes im aw on the isti e s irits ro uce there rom, and 4g3_ ’ " the tax slllill be if first lien on the s iritsldistillgd, the distillery used for distilling the same, the stills, vesselk, fixtures, and tools therein, the lot or tract of land whereon the said distillery is situated, and on any building thereon from the time said spirits are in existence as such until the said tax is aid. Sm. 325; Every person who adds or causes to be added any ingre¢ Adding subdient or substance to any distilled spirits before the tax is paid thereon, ***99* to ¢¤‘¤¤¢¤ for the purpose of creating a fictitious proof, shall be fined not less than H°23€““ P "°°fi one hundred dollars nor more than one thousand dollars for each cask or pe y` package so adulterated, and imprisoned not less than three months nor 20 July. 1868, c- more than two years; and ever such cask or package, with its contents, Eg- '· 38· V- wv P- shgll be forfeipeld to the Unitedy§»tateip.d d f h I ' ao. 3253. e tax u n an isti e s irits, remove rom the ace 8 - · _ where they were distillgd and not depogted in bonded warehouge as mE:efiO»:izli:disd:· required by law, shall, at any time, when knowledge of such fact is ob- P°!ltl¤Wal`€h0¤86· tained by the Commissioner of Internal Revenue, be assessed by him 2 Mm-_ 1867, c_ upon the distiller of the same, and returned to the collector, who shall 169, s. 14, v. 14, p. immediately demand payment of such tax, and, upon the neglect or 48;*Dec 18 2 refusal of payment by the distiller, shall proceed to collect the same by 13 L2 vii, P7. distraint. Bnt this provision shall not exc ude any other remedy or pro-’ ’` c£§tgF3g52Yl%l lpioddbts of distillation, by whatever name known, products O; dj,- which contain distilled s irits or alcohol, on which the tax imposed by tillatiqn containlaw has not been paid, shdll be considered and taxed as distille spirits. mE °P'"*”· 5 Feb., 1867, Res. 11, s. 1, v. 14, p. 565. Sec. 3255. The Commissioner of Internal Revenue, with the ahpproval Bundy made of the Secretary of the Treasury, may exempt distillers of bran y made fw': “l’Pl°¤· exclusi l from a les aches or ra es from an rovision of this _ V° Y PP » P6 » g_ P » Y P Title, relating to the manufacture of spirits, except as to the tax thereon, 20 July. 1868, c. when in his judgment it may seem expedient to 0 so.  3 Mar., 1877, c. 114, 11. 19, p. 393.-11 Int. Rev. Rec., 125. Sec. 3256. Whenever any person cvades, or attempts to evade, the Evnding tax; payment of the tax on any distilled spirits, in any manner whatever, he
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