Page:United States Statutes at Large Volume 26.djvu/675

 FIFTY-FIRST CONGRESS. Sess. I. Ch.°1244. 1890. 62l from time to time and additional sureties required at the discretion w¤j1”t'g¤{{,¤R"¤*¤¤- of the collector or under instructions of the Commissioner of Internal u ' Revenue. Sec. 38. That all prepared smoking opium imported into the Stamps. _ United States shall, before removal from the custom-house, be duly O” "'“’°"°d °p“““‘ stamped in such manner as to denote that the duty thereon has been paid; and that all opium manufactured in the United States for 0¤<1¤¤w¤¤i¢ vviumsmoking purposes, before being removed from the place of manufacture, whether for consumption or storage, shall be duly stamped in such permanent manner as to denote the payment of the internalrexéenue tanrghejrqqln. f 1:0. 39. a e provisions o existing laws governin the en- Tobwwmzulntiqns. graving, issue, sale, accountability, eifacement, cancellaiion, and ?gt(Z?l°m estruction of stamps relatingl to tobacco and snuff, as far as applicable are hereby made to app y to stamps provided for by the preceding section. Sec. 40. That a penalty of not more than one thousand dollars, or P¤¤a•¤¤¥f¤r*iQ*·**°¤ imprisonment not more than one ear, or both, in the discretion of °t°"“'"P'°““‘°"“‘ . the court shall be imposed for each and eyer violation of the preceding sections of this act relating to opium by anfy person or persons; and all prelpared smoking opium wherever ound within the United States wit out stamtps required by this act shall be forfeited. Sec. 41. That wholesale ealers in oleomargarine shall keep such Olcomnrgarinn. books and render such returns in relation thereto as the Commis- s§`g°¤·,|¤¤-·¤fW¤¤¤¤ sioner of Internal Revenue, with the approval of the Secreta of the Treasury, may, by regulation, require, and such books shall, be open at all times to the inspection of any intern.·1l·revenue officer or agent. Sec. 42. That aniy producer of pure sweet wines, who is also a wi} ¤f me srsé? distiller, authorize to separate from fermented grape-juice, under internal-revenue laws, wine spirits, may use, free of tax, in the pre - gg'; Wm °¤ aration of such sweet wines, under such regulations and after tile mégunmm. filing of such notices and bonds, together with the kee ing of such records and the rendition of such reports as to materialls and products, as the Commissioner of Internal Revenue with the approval of the `Secretary of the Treasury may prescribe, so much o such wine spirits so separated by him as may be necessary to fortify the wine for thriaqpreservation of the saccharine matter contained therein: Provided, at the wine spirits so used free of tax shall not be in umm. excess of the amount required to introduce into such sweet wines HAximum~Itl'¤¤8¢h· in alcoholic strength equal to fourteen per centum of the volume of such wines after such use: Provided further, That such wine rommu-¤,u ezmcontaini after such fortification more than twenty-fourdper centum “'}€_§f°,'gc*Y§‘,g,,_p_,,,,_ of alcohibi as defined by section thirty-two hundred an forty-nine of the Revised Statutes, shall be forfeited to the‘United States: Pro- “ vided further, That such use of wine spirits free from tax shall be mffnjgs 1};:;;** °° connned to the months of August, September, October November, ` December, J anuaxiy, February, March, and April of each year. The Commissioner of nternal Revenue, in determining the iability of gptiucrgimfw any distiller of fermented grape-ggiice to assessment under section "’ °"° ‘ thirt -three hundred and nine of the Revised Statutes, is authorized r.s.,¤¤¤.anos,p.w. to allbw such distiller credit in his computation for the wine spirits used by him in preparing sweet wine under the provisions o this section. Sec. 43. That the wine-spirits mentioned in section nftty-three of p_ie¤¤g¤io¤so5_*·w¤¤o this act is the product resu ting from the distillation of ermented g'§’,,,,,*f,,,,,‘Q_'l‘? pu" grape juice, and shall be held to include the product commonly known as grape brandy; and the pure sweet wine which may be fortified free of tax, as provided in said section, is fermented grape-juice only, and shall contain no other substance of any kind whatever introduced before, at the time of, or after fermentation, and such sweet wine