Page:United States Statutes at Large Volume 18 Part 1.djvu/754

 682 Tina xxxv.—INTERNAL REVENUE.—C1=1. 11. 0l¤¤¤g<>¤ of Sec. 3445. The Commissioner of Internal Revenue may make such m‘:tl;”»fJr”:tfB;‘;1: change in stamps, and may prescribe such instruments or other means Eg md CRDCBEE for attaching, protecting, an canceling stamps, for tobacco, snud', mgars, 20··——·Ju,y, 1868, c_ distilled spmts, and fermented liquors, or e1ther_of them, as he and the 186, s. 43, v. 15,p. Secretary of the Treasury shall approve; such instruments to be fur- 14%.1 1872 nished bv the United States to the persons using the stam s to be ailixed 3,5 s“’;‘;· V 1, 3 therewith, under such regulations as the Commissioner of Internal Rev- 240T’’enue may prescribe. [Sn ss M¤¤.¤45¤-1 { P¤W¢5 $0 _¤l¢¤; Sec. 3446. The Secretary of the Treasury and the Commissioner of s°§f,',°&ba§c:°;n‘:, Internal Revenue, may alter. renew, or change the form, style, and device ci’g,,rg,,,mpS_ ’ of any stamp, mark, or label used under any provision of the laws relat- ing to distil ed sprrits, tobacco, snuff, and cigars, when in_their judgment · * ‘ necessary for the collection of revenue tax, or the prevention or detection 186, s. 101, v. 15, p., _ 16;, of frauds thereon; and may make and publish such regulations for the use of such mark, stamp, or label as they End requisite. But in no case shall such renewal or c ange extend to an abandonment of the general character of the stamps above mentioned, nor to the dispensing with any provisions requiring that such stamps shall be kept in book form Wh .. .1 M ““Sm“‘$°"€»‘G'l.!}?§ T€2`E‘““fd°f ’°?"“° ?”°°”‘· u · §l crm1E5dr  h _. _ v_ e m e or 1me o assessing or co ecting any in an gmx is not tax w ic IS imposed is not pFOV1d8d for, the (/omm1ssioner of Internal prgvidgd for Wg_ Revenue may establish the same by regulatxon. He may also make all ,,l,,,,0,,,,_ ’ such regulations, not otherwise provided for, as may have become nec- '"`;;—"5]bid_’ ,_ 103, { essary by reason of any alteration of law in relation to internal revenue. 1, p. 166. Internal-revenue  3448. The internal-revenue laws imposing taxes on distilled ltgxixglagghtgl-gi: spu·1ts, fermented liquors, tobacco, snuff, and_cigars shall be held to exdimon of Ulliwd tend to such articles produced anywhere within the exterior boundaries gE,,@_ oftthe United States, whether the same be within a collection-district or 20 July, 1868,c. “° · gg f111g2f- gap- 167.-—The Cherokee Tobacco, 11 Wall., 616; U. S. r. Tobacco Fac- _Rem¤ving any Sec. 3+49. Whenever any person ships transports or removes an E:llgg;‘0$'”‘?:'3 spirituous or fermented liquors or wines, under any othbr than the propeltmdgmmu; Pm_ name or brand known to the trade as designating the kind and qua.ity alex of the contents of the casks or packages containing the same, or causes 1813éI¤ég,`1spg, 5. sucll; act to bg <}lone,bhe shall forfeyit sai? igiqulprs dor (pines, and casks or .- ,~ . · pac ages,an esu ]ec opaya neo ve un re collars. 156. F¢¤¤0vi¤z<>f¤¤¤· Sec. 3450. Whenever any goods or commodities for or in res - - . . rm fsmgénglgoc his wlleraizof any tax as per ghgll be imposed, or any materials, utensils, or ,,?,,d;,·,,,,°dS,,,,,,,, xetae s pgoper Ol in gc to be made use of for or in the making of e dtax, forfeiture suc goo s or comme 1t1es are removed, or are deposited or concealed in any place, with intent to defraud the United States of such tax, or any 1bid___s_14,p_151_ [>:‘l3`li:1€1‘00(.§, all Sllcll g00dS_ and commodities, and all such materials, ——··—·—·U· Sm Om hum u ns1 s, an vessels, respectively, shall be forfeited; and in every such (,,,,,1 B ,,,,818 0 f case pill Lhelpaikls, vessels, case;, or other packages whatsoever, contai ning, gpiggg, 2 Abb. U. 0 gv 10 s V8 u\ B COUUIIDB, such goods or commodities, respectively, ·. · an ev ery wessel, boat, cart, carriage, or other conveyance whatsoever, and all horses or other animals, and all things used in the removal or for the deposit or concealment thereof, respectivglly, shall be forfeited. And eyery person who removes, deposits, or conc s, or isconcerned in remov mg, epositmg, orconcealing any goods or commodities for or in respgct whereof any tax is or shal be unposed, with intent to defraud the Lnited States of such taxa or any part thereof, shall be liable to afine or penalty of not more than hve hundred dollars. And all boilers, stills, ppplihep v;t·s3els,dtools and ilmplements, used in distilling or rectifying. or 81 e un cram o the provisions of this Title, and all condemned material, together with any engine or other machinery connected thereyvithl, and all empty barrels, and all gram or other material suitable OI _1st1llation, shall, under the direction of the court in which the forfeiture is recovered, be sold at publnc auction, and the proceeds thereof, after