Page:United States Statutes at Large Volume 18 Part 1.djvu/755

 TITLE xxxv.—INTERNAL REVENUE.—Cir. 11. 683 deducting the expenses of sale, shall be disposed of according to law? And all spirits or mirituous liquors which may be forfeited under the provisions of this itle, unless herein otherwise provided, shall be disposed of by the Commissioner of Internal Revenue as the Secretarv of the Treasury may direct. ` Sec. 3451._ Every person who simulates or falsely or fraudulently F"P“d“*°”*lY°" executes or signs any bond, permit, entry, or other document required °°":,*f1,§g°{$"'?°‘i',;°S by the provisions of the internal-revenue laws, or by any regulation made Q.,,,,.,,,,,],!,' Igwgi in pursuance thereof, or who procures the same to be falsely or fraudu- penalty. ° lently executed, or who advises., aids in, or connives at such execution thereof, shall be imprisoned for a term not less than one vear nor more iss, e. sslfv. 15; pi than five years; and the property to which such false`or fraudulent 165. instrument relates shall be forfeited. Src. 3452. Every person who shall have in his custody or possession _ H¤Vi¤zp¤‘0P•=!’*K any goods, wares, merchandise, articles, or ob`ects on which taxes are in P°”°“*"°“ Wl? imposed by law, for the purpose of selling the same in fraud of the };t:Ht0:j),w”g,l2 internal-revenue laws, or wit design to avoid payment of the taxes evade taxes; penimposed thereon, shall be liable to a penalty of five hundred dollars or ¤·lty· notsegs than double the amount of taxes fraudulently attempted to be (WK 9 · 173, s. 48, v. 13, . 240. 13 July, 1866, c. 184, s. 9, v. 14, p. 1l2.—The Distilled Spirits, ll Wall.,  Sec. 3453. All oods, wares, merchandise, articles, or objects, on which S¢i=¤¤= of PMP- taxes are imposed? which shall be found in the possession, or custody, or c"! f°“.“d£ within the control of any person, for the purpose of being sold or re- °,:$;°g!,L,lj;w,° ° moved by him in fraud of the internal-revenue laws, or with design to avoid payment of said taxes, may be seized by the collector or deput 173. s. 48, v. l3,’p. collector of the proper district, or by such other collector or deputy col; 240- _ lector as may be specially authorized by the Commissioner of Internal ,S13g“$y·v18g’· °· Revenue for that purpose, and shall be forfeited to the United States. jj]:’’ p' And all raw materials found in the possession of any person intending to manufacture the same into artic es of a kind subject to tax for the 5 Bj,,,,], 403. UQ purpose of fraudulently selling such manufactured articles, or with design S. v. Thirtlyllsix to evade the payment of said tax; and all tools, implements, instruments, B¤}¤‘¤l¤ of ielhanddpersonal propert » whatsoever, in the place or building, or within any :;*6 Ig glggné; ya or inclosure where such articles or raw material. are found, mav t _,},.,,' B,,,,,], of also be seized by any collector or deputy collector, as aforesaid, and shall Ilvectified Spirits, be forfeited as aforesaid. The proceedings to enforce such forfeitures 8 Bl¤·*»¢h;. 480; U· shall be in the nature of a roceeding in rem in the circuit court or district court of the United states for the district where such seizure is Abb_U_S_ glilyygo made. Distilled Spirits, 11 Wall., 356; U. S. r. Thirty-three Barrels Slpirits, 1 Low., 239; The U. S. v. Distillery at . Spring Valley, 11 Blatch., 255; U. S. v. A ler, 3 Dill., 285. Sec. 3454. Whenever an * rson who is liable to y any tax u n $¤·l•=¤ tp ¢¤V¤d¢ an oods, wares, or merchdndibse, sells or causes or allgws the same topbe *“‘i f°’f°““"· solli lefore the tax is paid to which said property is liable, with intent 30 June, 1864, c. to avoid such tax, or in fraud of the internal-revenue laws, any debt 173·¤·180iV-13,PP- contracted in such sale, and any security given therefor, unless the same 3°5· 306* shall have been bona fide transferred to an innocent holder, shall be void, and the collection thereof shall not be enforced in any court. And if such goods, wares, or merchandise have been paid for, in whole or in part, the sum so paid shall be deemed forfeited, and any person who shal sue for the same in an action of debt shall recover from the seller the amount so paid, one half to his own use and the other half to the use of the United tates. Sec. 3455. Whenever apy peéson sells, gives, purchases, pr recpives Dispceingegt piun box barrel ba vesse, a e, wrapper, cover, or enve ope o any *'¤°¤¤V*¤8 P Y kiild, stamped,’bra,iuled, or ihahkgd in any way so as to show that the 2Q'¥‘RP;i,,f{Q,°€:_“g”* contents or intended contents thereof have been duly inspected, or that 4 the tax thereon has been id, or that any provision of the internal- 1813·l“}g'·18¥2»°· revenue laws has been complibd with, whether such stamping, branding, 152j °‘ ’ v' ’ P' or marking may have been a duly authorized act or may be false and counterfeit, or otherwise without authority of law, said box, barrel, bag,