Page:United States Statutes at Large Volume 18 Part 1.djvu/710

 638 Trrmc xxxv.—-INTERNAL REVENUE.—Ch. 4. be delivered. Said stamp shall be signed by the collector of the district, the store-keeper, and gauger, and shall be as follows: Tax-paid stamp, No. —. Received —————— ———-—, 18-, from -—-——~— -———· tax on -——- llons proof-spirit, cask No. ———, ——-—- warehouse at ————·+, for dglivery to —-—-———, at——-——. Collector —— District, State of ————·. Attest: 7 United States Store-keeper. 3 United States Gauger. And at the time of ailixing the tax-paid stamp the gauger shall, in the presence of the store-keeper, cut or burn upon each cask the name of the distiller, the district, the date of the payment of the tax, the number of proof-gallons, and the number of the stamp, which cutting or burning shall be erased when such cask is emptied, by cutting or burning a canceling-line across such marks or brands. _ Removal, con- Sec. 3296. Whenever any person removes. or aids or abets in the °‘*?l!“°“*- &°-· of removal of any distilled s irits on which the tax has not been paid, to Exits (QEKMY t° a place other than the distdllery warehouse provided by law, or conceals -e TFL or aids in the concealment of any spirits so removed, or removes, or aids 1830 g‘gg'#v18f§» "· or abets in the removal of any disti led spirits from any distillery_ware- I40f’’ p` house, or other warehouse for distilled spirits authorized by law, in any manner other than is provided by law, or conceals or aids in the concealment of any spirits so removed he shall be liable to a penalty of double the tax imposed on such distilled spirits so removed or concealed, and shall be lined not less than two hundred dollars nor more than five thousand dollars, and imprisoned not less than three months nor more than three years. Alcohol with- Sec. 3297. The Secretary of the Treasury is authorized to grant per- ‘l2*“'“ for "°‘°“‘ mits to any incorporated or chartered scientific institution or college of 2.?.l°urP???€; learning to withdraw alcohol in specified quantities from bond without 21 Feb-. 1873. C- payment of the internal-revenue tax on the same, or on the spirits from l73· "·l7¤P·468· which the alcohol has been distilled, for the sole purpose of preserving specimens of anatomy, physiology, or natural history belonging to suc institution, or for use in its chemical laboratory: Provided, That application for permits shall be made by the president or curator of such institution, who shall iile a bond for double the amount of the tax on the alcohol to be withdrawn, with two good and sufficient sureties, to be approved by the Commissioner of Internal Revenue, and conditioned t at the whole quantity of alcohol so withdrawn from bond shall be used for the purposes above specified, and for no other, and that the said president or curator shall com ly with such other requirements and regulations as the Secretary of me Treasury may prescribe. And if any alcohol so obtained is used by any officer, as aforesaid, of such institution for any purposes other than that above specified, then the said officer or sureties shal pay the tax on the whole amount of alcohol withdrawn from bond, together with a like amount as a penalty in addition thereto. Pcwerotoillcers Sec. 3298. t shall be lawful for any internabrevenue officer to detain to d¤t·¤iP }>¤·¤k¤8<>¤ any cask or package containing, or supposed to contain, distilled spirits, when he has reason to believe that the tax imposed by law upon the 20 July, 1868, c. same has not been paid, or that the same is being removed in violation }2?·¤·‘*l» V- 15· P- of law; and_every such cask or package may be held by him ata safe ‘ place until it shall be determined whether the property so detained is iable by law to be proceeded against for forfeiture; but such summary detention shall not continue in any ease longer than forty-eight hours without process of law or intervention of the officer to whom such detention is to be reported.