Page:United States Statutes at Large Volume 18 Part 1.djvu/718

 646 Trrnn xxxv.—1NTERNAL REVENUE.—C1—1. 4. P:!¤¤l*L¢¤“;;; revenue wherever found. And every railroad company or other trans-
 * 3 ftgfgnme M_ portation company, or person who receives or transports, or has in

llonll, vlolatggn of possession with intent to transport, or with intent to cause or rocure law. to be transported, any such empty cask or package, or any part 5nereof, haijpg thereon any brand, mark, or stamp, required by law to be Distilled Spigw, 3 pla on any cask or pacakgje containing distilled spirits, shall forfeit Ben., 552. three hundred dollars for eac such cask or package, or any part thereof, so received or transported, or had in possession with the intent aforesaid; and every boat, rai road-car, cart, dray, wagon, or other vehicle, and all horses and other animals used in CBP3i0g or transporting the same, shall be forfeited to the United States. very person who fails to efface and obliterate said mark, stamp, or brand, at the time of emptying such cask or package, or who receives any such cask or package, or any part thereof, with the intent aforesaid, or who transports the same, or knowingly aids or assists therein, or who removes any stamp provided b law from any oil; pagkage copitpnipg, or which had coptained, distilled spirits, Wl ou _ e acing an es roying the same at the time of such remo ral, or who aids or assists therein, or who has in his possession any such stdmp so removed asaforesaid, or has in his possession any canceled stamp, or any stamp wpich hasklgeen rgsgdt gvhich purpiptgetg havel beep used, u nanyeas or ac geo ISIC sirits,sa eme `t* f feggny, and shall he fined not less thaii five hundred deollarsgiihrjnihrz than pin tléousand dollars, and imprisoned not less than one year nor more an ve 92.1*8. Pliyin °”°“l”8 Sec. 3325. Vdhenever any person knowin ly urchases or sells with inspectionrmarks thereon, any cask or packagge, alfter the same has been ·· l3jmS,Ty8Bg;·E psi;} fop distilled spugts, hp s all foyfeité and pag the sum of two hundred 184, s. 38, v. 14, p. dollars or every suc cas so purc ase or so. 160. sgpgggiuggppps, 'Sec. 3326. Whenever any person changes or alters any stamp, mark, M_ H ny » on brand on any cask or package containing distilled spirits, or uts ji.. into any cask or package spirits of greater strength than is indicated) by 18g0Ju£, 18%:, c. the mspection-mark thereon, or fraudulently uses any cask or package 141: B- »"· » P· having apy inspection-mark or stamp thereon, for the purpose of selling 8Fd,_'18-,5_c_36' other spirits, or spirits of quantity or quality different from the spirits ».17,e. 18,p.311. prewgotlfly Hispegtcd thereimllie shalpuforfeit and pay the sum of two _ un re dollars or every cas or pac on which the stam or mark is so changed or altered, or which is so fsaudulently used, and) shall be fined for each such offense not less than one hundred dollars nor more than tmc thousand dollars, and imprisoned not less than one month nor more an one ear. mxpispgll _ Sec. 3327. Nh persop shall remove any distilled spirits at any other dimmer or New time than after sun—r1sing and before sun-seltm g in any cask or package 66,,.,, p,.Zm,m_ containing more than ten gallons from any premises or building in which ; the same may have been distilled, redistilled, rectified, compounded, 186, s_ 3,’·v_15:P_ manufactprecl, or stored; and every person who violates this rovision lll_ shall be liable to a penalty of one hundred_dollars for each cask), barrel, or package of spirits so removed; and said spirits, together with any vessel containing the same, and any horse, cart, boat, or other convey- T _ hu ange usgs; tI3s repioval thpreof, shall be forfeited to the United States. airommi ons mo. . n a wines 1 uors or com ounds known or denominated °*“'l¤°°$h°W_{{*j} as wine, and made m imitation of sparkling wine or chamlpagne. but 20 July, 1868, c_ not made from grapes grown in the l nited States, and on all iquors, not }§, s. 48. v. 15, p. made from gpapes, currants, rhubarb. or berries grown in the United 6· June 1872 c' States, but p uced by being rectified or mixed with distilled spirits or 315, E_ 12; v_ 17; p_ by the infusion of any matter in spirits, to be sold as wine, or as a sub- 240. stitute for wine, there shall be levied and collected a tax of ten cents 8F2b-,1875,Ic. 86, per bottle or package containing not more than one pint, or of twenty ’· uv "· 18» P- SIL cents per bott e or package containin more than one pint and not more than one clpart, and at the same rate Ear any larger uantity of such merchandise, owever the same may be put up, or wlhatever mav be the package, The Commissioner of Internal Revenue shall cause to be repared suitable and special stamps denoting the tax herein imposed: to