Page:United States Statutes at Large Volume 44 Part 1.djvu/761

 HT www 26.,-·-·11vzr {qm; all such articles produced prior to February 24, 1919 gy A vshjch pn February 25, 1919, were held by any *,6,,,:,. and intended for sale, there shall be }cvie;d, assemd 5 ~;i(~,§¢ :¤d, and paid an Boo: tax_ 04 15 cents on each prom ,,~;m•, and 11 proportionate tax at a like rate on all fractional P _ mw nf each proof gallon; and all such distilled spirits sc 1, ii! ami not coniainvd. in` the disti1}e1*s" original stamped ~;¤~k;;g;~>=, or in bottles or other containers bearing the- dis-, 1,-rs` migizml labels, shall for the purpdse olthis scctioxf be , _,.¤·d by this`secti‘<-m shallnot attach to cordial: mm urs xm which u tax is imposed and paid under section: 1;;: H: 450 ot this fide, mr to the mi;ing and blending of wines v mw such blending is for the sole purpose of perfecting suc}; ·,»ém·s uccordinghtc é0mmerci:xl’ standards, 1101- to `bleu&·°mude , xmasiwiy cftwo or maré pure straight whiskies aged in wboé sus il period rmt less than tqmryears and without the sdditioz via w!ori¤g Gl'_B£V01'i§g matter or any other substance thm ware water and if not fediuced below hinéty pmqf: Provided 'Hzxxt such blended whiskies- shall- be exempf-from-'tax umm zi.2>. sectiah abbr when compounded uudepthe immediqte Isuper =,i<ion of a revenue smear, in meh tanks and under sucliVcén· Aizions and éupervisiou as the mmmiwimer, with the approvtl A the Secretary, mayprescribe. —, ~; _  · A11 diséllcd spirits cr wines taxable under this section, shall i-:· subject ta unifaxm reggiations coucerxihzg the um thereof ir me manufacture, ‘b!a¤c1i;ag, g:¤mpc¤¤diug,· mixing, marking r mar<1iag,· and wie of 'whisky u1d`recti§ed spkrits, and .110 dis} <·:-iminatima "5’b&QSO‘EV£1’ shalt be made by  of ·a diffetcmze in the c1mi·acter of `xhc material {mm which same Amy have !¤·<>:1pr0d¤(·ed., _ . ; ·   , ·' ·_ _ » Vihmver violates any at `tbe provisions of this séction ahali M rimmed 'td be guilty at d mikdzmeauor and, abou conviction mus! bg 5md   mare   $1,900 of imprisoned not more than mm- years, gud   in addition, be liable- to double the ta: <·vad.ed, together with tha tax, to     uéwsmvnt 01 caaay   . ~ · _ . E" The prawn at extmpdcu or ·'W£t€1’_t¥0£B high-proof spiri;: for {hcj pmduétgicn ci   alcohol` shall pot be deemed tc M   within    of   204, gud absolut; ulmlmi shall   be subject to   tux i ed.by this wcticm but the muémtim ét     shalibe under suck !‘éx¤1§t;1w<# ;s_tBe wmmissiqaa, with the approval at the Secre tary, may épmsmibe. V (Fab. M, 191% c. 18, { 605, *10 Staf, 1.108; ·X¢»v.·‘%, 1mi, ¢,g1@, I 891,‘42,gtét· 2%.) ’ », W _ .. _ ·_ 2%;.  Wd   bmkm rcgulgtedg mymmt 61 tax.-—·'I‘he  ck w  at a  =»    cxspinjita $11:11}, be mrricd 0: uadxba tax   Sgirits shb,11 be   under such rules rezukatiemwmd   sp- may M- prescribed by the  sieve: at   Bevehiéé With,   ppprogal at the. Secrefar; o!~th¤,Trms¤x!. _'(Feb. .24, 1919, c. 18, {$05. 4G`Stgt. 1108 FW- %. mil, c. 13%. §“QQ1, 42 SML  ” _ »   », _ _ '1`;x_a   , imag   Rica.-Upqz bay mm, cr nu; VF ,  ·   mmhdl,   {rom Putt: mcédnm "Uai »     tat  mpt1¢¤.¤s• sale €here  be paid q·t•,;.¤¤         GS $1.10 pg:  ,z¤!1¤>¤. whe       éf entry by   callmtw Q1 internal rev  ¤tl¢hp.gHs1::ict Ln w§lch thé   lcmted The ]Cc ¤m: ci Imerhai Revenue, with  M ; sppmvali 01 the Seqremry at the Tnmmri. is   tb   éucb rum
 * ., vuiuéne such spirits or wine by the addition of water dr othei

mmu. mzvnsve § 262 , and regulations as may be necessary to carry this section into r effect. (Feb. 4, 1909, c. 65, 35QStet. 59-4.) · , 257. Tax-paw spirits not to remsirron dwillery premises.·——— t‘ No distilled spirits on which the tax has been paid shall be l stored or ullowed to remain on any distilléry premises, under » the penalty ot at forfeiture of allspirits so found. (R. S, Q I, 3288.) · -I 25§. Detaining packages on suspicion.-—It shall be lawful B, for any internal-revemze omeer to detainsny cash or package eontuiniug, or supposed to contain, distilld, spirits, when he 5 has reason to believe that the tax imposed by law upon me, [ `samo has not been paid, or that the same, is being ,§emoved in 3 vio1uti<m of law; audlevery such eas]: or package may be hold T by him at s. safe place until it shell be determined whether the l —property so detained is liable by law to be proceeded against 5 for forfeiture; ·bul:’such summary detention shall not continue ? in any cose longer than forty-eight· hours without process of law or intervention Offhé omeer to whom such detention is to Y ._be reported. (B. S. S 3%.) s · ° ‘ ~ · 259; Adding substances to-, create §ctitiem*, proof; m- · élty.-·-·Every person who odds or muses to be added may in- i.  thereon,   purpose, of   séctitkms proof, shall be fined not kms than $100 nor moré "H1an‘$I,000 for each eask L or package so adultemted, and imprisoned not lm than three ’ gage, with its contents, shall be forfeited to the United States. ?· -(R.s.s:£2:s2.) l _~ o — 1 · ·, 260. 'Evadin g tax; forfeiture.—Wh;nerer any   `evsdes, { or attempts to evade, the payment of the tax on anydistilled spirits; in any__.mzmner whatever, he shall forfeit and my [ doub1e'the;amol·sot ot the tux so eroded or attemptd to be K evuded. (RJ SQ   3255.). · / _.‘` ` · _ 261. 'Dktiller defraudiug. or attempting to de!raué`Usi£cd
 * gredieut orsubstance to any dlstilléd spirits before the tax is
 * _ mouths nor more thanntwo years; and every such eask or peck
 * States of tax.--—Wl1enever any person euguged lrresrryiug eu

_ the business of a distiller idefrsuds or attempts to defraud the? ’ v any part thereof, he shall forfeit The distillery ‘ sud distlilliog I apparatus used by him, and ull distilled) spiritS°s1;d_aH row me- I teriuls for the production of distilled spirits. found in the eliss [ than $500 nor more than $5,000, and be imprisouwfueg less, than six months nor more tharrthree yeum, (R. S. § 43257.). _ 262. Spirits sold. under judicial preems subject- to tu; sale, ’o( bxrits for tastes.-—·-All. distilled syirits torfe,ited= tot the { United Btste$; solgl by order of court, or under  of dis- ,1 I {mint, shall be sold subject to? ts; ;' and the purchaser, sho}! Q lmmedmtély, and beforé`he  possemlop of   spirits, my, the tex thereon;. It soy, tmomld stamps Jaw e&xedl to any . cask or gbaelrsge so eofxdemued, suehstamps skull ¤ = obliterated ri and before such sale. In all esses wherein it shall appear, E that amy distilled spirits .o&ered for sale on distrnint for taxes,. n ‘ where the taxes on such spirits hureuot been with-or o§ered , for sale for the `benedtf of the Ulllttid States ustorteited spirits . under orderot eouxzt orlunder proceeding, pursuant to seetiou r. 1193 of Luis title, will not, by reason of such writsbeing below but will bring. s price equal to,. or greater then, me tex on x "suid spirits, computed only upon the. proof gulIous`_contaiue1l i in, the packages, without regard to the grester miurber of wine I _"§Bu0ll§%·¢0B[&ill6d. therein, then, sixdln such ease,  sole oclug; t semede, tax-mid stumps to the amount required to stamp t' >·  smrits as it the tax' thereon were only oo the proof , »g8.HORS .U1€i‘éQf, muy, under such rules and regulations us? the l E Commissioner of Interuul Revenue shrill brescrlbe, be used Vby · _ i the collector  such rele, or furnished by e collector to
 * United `States of the tux o11`the spirits distilled byhim, or ef
 * _ tlllery and on the distilrlerf premises, and  be ined not less
 * rand destroyed ‘ by the collector or marshal  forfeiture,
 * , proog, bring s price equal to the  dee end payable thereon,